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(35 ILCS 200/16-8)
Sec. 16-8.
Books and records of chief county assessment officer.
(a) In
counties with 3,000,000 or more inhabitants, the chief county assessment
officer shall maintain records of the assessed value of each parcel of property
and shall enter upon the property record card of each town or city lot or
parcel of
land the elements (or basis) of valuation and computations that are taken into
consideration by the chief county assessment officer in ascertaining and
determining the fair
cash value of each town or city lot or parcel of land and of each improvement
thereon, including the elements (shown by percentages or otherwise) that were
taken into consideration as enhancing or detracting elements (such as depth,
corner, alley, railway or other elements).
The assessment officer shall maintain the records for at least 10 years.
Upon request by 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), the officer
shall immediately furnish all of the requested
records to the
board.
The records shall be available, on request, to the taxpayer.
The chief county assessment
officer shall certify, in writing, the amount of the assessment to the
board. If the records maintained by the chief county assessment officer at
the time the assessment is certified to the board under subsection (a)
contain none of the elements (or basis) of valuation for the parcel, then any
increase by the chief county assessment officer
shall be considered invalid by the board acting on
a complaint under Section 16-120; and no action by the board under
Section 16-120 shall result in an increase in the valuation for the parcel for
the current assessment year.
(b) In counties with 3,000,000 or more inhabitants, the notice given by
the chief county assessment officer to a taxpayer of a proposed increase in
assessment shall designate the reason for the increase. If a taxpayer files an
assessment complaint with the chief county assessment officer, the notification
to the taxpayer of a determination on the assessment complaint shall designate
the reason for the result.
(c) The provisions of this Section shall be applicable beginning with the
assessment for the 1997 tax year.
(Source: P.A. 89-718, eff. 3-7-97; 90-4, eff. 3-7-97.)
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