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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Property Tax Code is amended by changing | ||||||
| 5 | Sections 6-5 and 6-15 as follows:
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| 6 | (35 ILCS 200/6-5)
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| 7 | Sec. 6-5. Appointed boards of review. In counties under | ||||||
| 8 | township
organization with less than 3,000,000 inhabitants in | ||||||
| 9 | which no board of review
is elected under Section 6-35, there | ||||||
| 10 | shall be an appointed board of review to
review the assessments | ||||||
| 11 | made by the supervisor of assessments. When there is no
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| 12 | existing appointed board of review, the chairman of the county | ||||||
| 13 | board shall
appoint, with approval of the county board, 3 | ||||||
| 14 | citizens of the county to
comprise the board of review for that | ||||||
| 15 | county, 2 to serve for a one year term
commencing on the | ||||||
| 16 | following June 1, and one to serve for a 2 year term
commencing | ||||||
| 17 | on the same date. When an appointed board of review already | ||||||
| 18 | exists,
successors shall be appointed and qualified to serve | ||||||
| 19 | for terms of 2 years
commencing on June 1 of the year of | ||||||
| 20 | appointment and until their successors are
appointed and | ||||||
| 21 | qualified. Vacancies shall be filled in like manner as original
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| 22 | appointments, for the balance of the unexpired term. Members of | ||||||
| 23 | the
county board may be appointed to the board of review. A | ||||||
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| 1 | member of the board of
review may be reappointed. No person may | ||||||
| 2 | serve on the board of review who is
not qualified by experience | ||||||
| 3 | and training in property appraisal and property tax
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| 4 | administration.
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| 5 | (Source: P.A. 86-905; 87-1189; 88-455.)
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| 6 | (35 ILCS 200/6-15)
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| 7 | Sec. 6-15. Qualifications; political Political makeup; and | ||||||
| 8 | compensation; counties appointing a board of review under | ||||||
| 9 | Section 6-5. | ||||||
| 10 | (a) No person may serve on the board of review who is not | ||||||
| 11 | qualified by experience and training in property appraisal and | ||||||
| 12 | property tax administration. | ||||||
| 13 | (b) Except in such counties where the county board has by | ||||||
| 14 | resolution adopted the provisions of subsection (c), the The | ||||||
| 15 | board of review appointed
under Section 6-5 shall consist of 3 | ||||||
| 16 | members, 2 of whom are affiliated with the political
party | ||||||
| 17 | polling the highest vote for any county office in the county
at | ||||||
| 18 | the last general election prior to any appointment made under | ||||||
| 19 | this Section.
The third member shall not be affiliated with | ||||||
| 20 | that same party. | ||||||
| 21 | (c) A county board may, by resolution, require that no | ||||||
| 22 | person may be appointed under Section 6-5 unless that person | ||||||
| 23 | has one of the following qualifications: | ||||||
| 24 | (1) any of the professional assessment designations | ||||||
| 25 | listed in subsection (c) of Section 2-45; or | ||||||
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| 1 | (2) a certified residential real estate appraiser | ||||||
| 2 | license or a certified general real estate appraiser | ||||||
| 3 | license issued under the Real Estate Appraiser Licensing | ||||||
| 4 | Act of 2002 or any successor real estate appraiser | ||||||
| 5 | licensing Act. | ||||||
| 6 | (d) Each member of the board of review shall receive an | ||||||
| 7 | annual salary to be fixed
by the county board and paid out of | ||||||
| 8 | the county treasury.
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| 9 | (Source: P.A. 98-322, eff. 8-12-13.)
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| 10 | Section 99. Effective date. This Act takes effect upon | ||||||
| 11 | becoming law.
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