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35 ILCS 200/16-140

    (35 ILCS 200/16-140)
    Sec. 16-140. Omitted property. In counties with 3,000,000 or more inhabitants, the board of appeals (until the first Monday in December 1998 and the board of review beginning the first Monday in December 1998 and thereafter) in any year shall direct the county assessor, in accordance with Section 16-135, when he or she fails to do so on his or her own initiative, to assess all property which has not been assessed, for any reason, and enter the same upon the assessment books and to list and assess all property that has been omitted in the assessment for the current year and not more than 3 years prior to the current year. If the tax for which that property was liable has not been paid or if any property, by reason of defective description or assessment thereof, fails to pay taxes for any year or years, the property, when discovered by the board shall be listed and assessed by the county assessor. The board may order the county assessor to make such alterations in the description of property as it deems necessary. No charge for tax of previous years shall be made against any property if:
        (1) the assessor failed to notify the board of review
    
of an omitted assessment in accordance with subsection (a-1) of Section 9-260 of this Code; or
        (2) the property was last assessed as unimproved,
    
the owner of the property gave notice of subsequent improvements and requested a reassessment as required by Section 9-180, and reassessment of the property was not made within 16 months of receipt of that notice; or
        (3) the owner of the property gave notice as required
    
by Section 9-265; or
        (4) the assessor received a building permit for the
    
property evidencing that new construction had occurred or was occurring on the property but failed to list the improvement on the tax rolls; or
        (5) the assessor received a plat map, plat of survey,
    
ALTA survey, mortgage survey, or other similar document containing the omitted property but failed to list the improvement on the tax rolls; or
        (6) the assessor received a real estate transfer
    
declaration indicating a sale from an exempt property owner to a non-exempt property owner but failed to list the property on the tax rolls; or
        (7) the property was the subject of an assessment
    
appeal before the assessor or the board of review that had included the intended omitted property as part of the assessment appeal and provided evidence of its market value.
    The board shall hear complaints and revise assessments of any particular parcel of property of any person identified and described in a complaint filed with the board and conforming to the requirements of Section 16-115. The board shall make revisions in no other cases.
(Source: P.A. 96-1553, eff. 3-10-11.)