(35 ILCS 200/13-20)
Sec. 13-20.
Review and equalization of reassessments.
The board of review or
board of appeals of the county in which a reassessment is made shall review,
correct, and equalize the reassessment in the same manner and subject to the
same laws and rules as an original assessment. The Department shall fix the
time and place of the meeting of the board to review and correct the
reassessment. At least one week before the meeting, the board shall publish a
notice of the time and place of its meeting, in at least one newspaper of
general circulation published in the county in which the reassessment is made,
except that in every township in which there is published one or more
newspapers of general circulation the notice shall be published in one of
those newspapers in each township. The board shall convene at the time and
place fixed in the order, and shall review, correct, return and certify
the reassessment in like manner, and shall have and exercise all the
powers and authority given to boards of review or boards of appeals, and
shall be subject to all the restrictions, duties and penalties of those
boards. When a reassessment has been ordered, the board, at the time and place
fixed in the notice given as required by this Section, may hear complaints and
review and correct the reassessment by townships or assessment districts, as
the reassessment for such townships or assessment districts is completed and
certified by the chief county assessment officer, without waiting for the
completion of the entire reassessment. Two or more townships or assessment
districts may be notified for a revision and correction at the same time.
(Source: Laws 1951, p. 1181; P.A. 88-455.)
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