Illinois General Assembly - Full Text of Public Act 096-0486
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Public Act 096-0486


 

Public Act 0486 96TH GENERAL ASSEMBLY



 


 
Public Act 096-0486
 
SB1948 Enrolled LRB096 09401 RCE 19558 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing
Sections 9-80 and 9-230 as follows:
 
    (35 ILCS 200/9-80)
    Sec. 9-80. Authority to revise assessments; Counties of
less than 3,000,000. The chief county assessment officer in
counties with less than 3,000,000 inhabitants shall have the
same authority as the township or multi-township assessor to
assess and to make changes or alterations in the assessment of
property, and shall assess and make such changes or alterations
in the assessment of property as though originally made.
Changes by the chief county assessment officer in valuations
shall be noted in a column provided, and no change shall be
made in the original assessor's figures.
    When the chief county assessment officer or his or her
deputy views property for the purposes of assessing the
property or determining whether a change or alteration in the
assessment of the property is required, he or she shall give
notice to the township assessor by U.S. Mail at least 5 days
but not more than 30 days prior to the viewing, so that the
assessor may arrange to be present at the viewing, except if
the township or multi-township assessor fails to timely return
the assessment books or workbooks as required by Section 9-230.
He or she shall also give notice to owners of the properties by
means of notices in a paper of general circulation in the
township. The notices shall state the chief county assessment
officer's intention to view the property but need not specify
the date and time of the viewing. When the chief county
assessment officer or his or her deputy is present at the
property to be viewed, immediately prior to the viewing, he or
she shall make a reasonable effort to ascertain if the owner or
his or her representative, or the assessor, are on the premises
and to inform them of his or her intention to view the
property. Failure to provide notice to the township assessor
and owner shall not of and by itself invalidate any change in
an assessment. A viewing under this Section and Section 9-155
means actual viewing of the visible property in its entirety
from, on or at the site of the property.
    All changes and alterations in the assessment of property
shall be subject to revision by the board of review in the same
manner that original assessments are reviewed.
(Source: P.A. 81-0838; 81-1055; 81-1509; 88-455.)
 
    (35 ILCS 200/9-230)
    Sec. 9-230. Return of township or multi-township
assessment books.
    (a) The township or multi-township assessors in counties
with less than 600,000 inhabitants, based on the 2000 federal
decennial census, shall, on or before June 15 April 15 of the
assessment year, return the assessment books or workbooks to
the supervisor of assessments. The township or multi-township
assessors in counties with 600,000 or more but no more than
700,000 inhabitants, based on the 2000 federal decennial
census, shall, on or before October 15 of the assessment year,
return the assessment books or workbooks to the supervisor of
assessments. The township or multi-township assessors in
counties with less than 3,000,000 inhabitants, but more than
700,000 inhabitants, based on the 2000 federal decennial
census, shall, on or before November 15 of the assessment year,
return the assessment books or workbooks to the supervisor of
assessments. If a township or multi-township assessor in a
county with less than 3,000,000 inhabitants, but more than
600,000 inhabitants, based on the 2000 federal decennial
census, does not return the assessment books or work books
within the required time, the supervisor of assessments may
take possession of the books and complete the assessments
pursuant to law. Each of the books shall be verified by
affidavit by the assessor substantially as follows:
State of Illinois)
                 )ss.
County of .......)
    I do solemnly swear that the book or books .... in number,
to which this affidavit is attached, contains a complete list
of all of the property in the township or multi-township or
assessment district herein described subject to taxation for
the year .... so far as I have been able to ascertain, and that
the assessed value set down in the proper column opposite the
descriptions of property is a just and equal assessment of the
property according to law.
    Dated ...............
    (b) If the supervisor of assessments determines that the
township or multi-township assessor has not completed the
assessments as required by law before returning the assessment
books under this Section, the county board may submit a bill to
the township board of trustees for the reasonable costs
incurred by the supervisor of assessments in completing the
assessments. The moneys collected under this subsection may be
used by the supervisor of assessments only for the purpose of
recouping costs incurred in completing the assessments.
(Source: P.A. 93-761, eff. 1-1-05; 94-417, eff. 8-2-05.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 8/14/2009