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1 | AN ACT concerning local government.
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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 6-30 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. If the county board determines that a member of | ||||||
5 | the board of review is not properly qualified by experience and | ||||||
6 | training, then the county board may provide for the removal of | ||||||
7 | that board of review member by a majority vote of the county | ||||||
8 | board. If a member of the board of review is removed for lack | ||||||
9 | of proper qualifications, a successor shall be appointed as | ||||||
10 | soon as possible after the removal to serve for the remainder | ||||||
11 | of the unexpired term.
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12 | (Source: P.A. 86-905; 87-1189; 88-455.)
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13 | (35 ILCS 200/6-30)
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14 | Sec. 6-30. Board of review in commission counties. In | ||||||
15 | counties not under
township organization with less than | ||||||
16 | 3,000,000 inhabitants in which no board
of review is elected | ||||||
17 | under Section 6-35, the board of county commissioners
shall | ||||||
18 | constitute the board of review. They shall have all the powers | ||||||
19 | and
perform all the duties conferred on or required by boards | ||||||
20 | of review. County
commissioners shall receive no additional | ||||||
21 | compensation for serving on the board
of review. County | ||||||
22 | commissioners serving as the board of review must meet the
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23 | examination requirements of Section 6-32. If any member of the | ||||||
24 | board of county
commissioners fails to meet the examination | ||||||
25 | requirements, the board of county
commissioners shall appoint a |
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1 | board of review.
Members of the county commissioners who meet | ||||||
2 | the requirements of Section 6-32
may serve on the appointed | ||||||
3 | board of review, but shall not receive additional
compensation.
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4 | The board of county commissioners shall appoint a 3-member | ||||||
5 | board of review
if (i) the board of county commissioners so | ||||||
6 | chooses or (ii) any member of the
board of county commissioners | ||||||
7 | fails to meet the examination requirements of
Section 6-32. No | ||||||
8 | person may serve on an appointed board of review under this
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9 | Section unless he or she meets the examination requirements of | ||||||
10 | Section 6-32.
Members of a board of review appointed by the | ||||||
11 | board of county commissioners
shall receive a per diem for | ||||||
12 | their services as established by the board of
county | ||||||
13 | commissioners.
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14 | A board of review appointed by the board of county | ||||||
15 | commissioners shall serve
at the pleasure of the board of the | ||||||
16 | county commissioners. If any member of an appointed board of | ||||||
17 | review fails to meet the examination requirements of Section | ||||||
18 | 6-32, the board of county commissioners may, by a majority | ||||||
19 | vote, provide for the removal of that board of review member. | ||||||
20 | If a member of an appointed board of review is removed for | ||||||
21 | failure to meet the examination requirements, a successor shall | ||||||
22 | be appointed as soon as possible after the removal to serve for | ||||||
23 | the remainder of the unexpired term. If the board of
review is | ||||||
24 | appointed because any member of the board of county | ||||||
25 | commissioners
fails to meet the examination requirements of | ||||||
26 | Section 6-32 and all members
subsequently fulfill the |
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1 | requirements, the board of county commissioners may
terminate | ||||||
2 | the authority of the sitting board of review, as soon as it | ||||||
3 | completes
its work for a tax year, and serve as the board of | ||||||
4 | review.
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5 | (Source: P.A. 90-552, eff. 1-1-99; 91-732, eff. 1-1-01.)
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6 | Section 99. Effective date. This Act takes effect upon | ||||||
7 | becoming law.
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