Division 4 - Revisions and Corrections
(35 ILCS 200/12‑40) Sec. 12‑40. Notice provisions; equalization by board of review. The assessment of any class of property or of any township or multi‑township or part thereof, or any portion of the county, shall not be increased by an equalization factor applied by a board of review until the board has made one publication of notice in a newspaper of general circulation published in the county, of such proposed increase and has given an opportunity to be heard, within 20 days of the publication date, to the owners of the property affected or any one representing them, and other citizens of the territory. The assessor or chief county assessment officer shall have like opportunity to be heard thereon, except where such action is taken in individual cases upon complaint. The board shall hear any person, upon request, in opposition to a proposed reduction in the assessment of any person or territory. (Source: P.A. 86‑345; 86‑413; 86‑1028; 86‑1481; 88‑455.) |
(35 ILCS 200/12‑45) Sec. 12‑45. Publication of certificates of error. At the time publication is made under Section 12‑60, the board of review shall also publish a complete list of the changes made in assessments by the issuance of certificates of error under Sections 14‑20 and 16‑75. The published list shall contain for each change the information enumerated in Section 12‑25 and shall show the amount of the assessment prior to and after the action of the board of review. Publication shall be made in some newspaper or newspapers of general circulation published in the county in which the assessment is made, except that in every township or assessment district in which there is published one or more newspapers of general circulation, the list of that township shall be published in one of those newspapers. (Source: P.A. 81‑313; 88‑455.) |
(35 ILCS 200/12‑50) Sec. 12‑50. Mailed notice to taxpayer after change by board of review or board of appeals. If final board of review or board of appeals action regarding any property, including equalization under Section 16‑60 or Section 16‑65, results in an increased or decreased assessment, the board shall mail a notice to the taxpayer, at his or her address as it appears in the assessment records, whose property is affected by such action, and in the case of a complaint filed with a board of review under Section 16‑25 or 16‑115, to the taxing body filing the complaint. A copy shall be given to the assessor or chief county assessment officer if his or her assessment was reversed or modified by the board. Written notice shall also be given to any taxpayer who filed a complaint in writing with the board and whose assessment was not changed. The notice shall set forth the assessed value prior to board action; the assessed value after final board action but prior to any equalization; and the assessed value as equalized by the board, if the board equalizes. This notice shall state that the value as certified to the county clerk by the board will be the locally assessed value of the property for that year and each succeeding year, unless revised in a succeeding year in the manner provided in this Code. The written notice shall also set forth specifically the facts upon which the board's decision is based. In counties with less than 3,000,000 inhabitants, the notice shall also contain the following statement: "You may appeal this decision to the Property Tax Appeal Board by filing a petition for review with the Property Tax Appeal Board within 30 days after this notice is mailed to you or your agent, or is personally served upon you or your agent". In counties with 3,000,000 or more inhabitants, the notice shall also contain the following statement: "You may appeal this decision to the Property Tax Appeal Board by filing a petition for review with the Property Tax Appeal Board within 30 days after the date of this notice or within 30 days after the date that the Board of Review transmits to the county assessor pursuant to Section 16‑125 its final action on the township in which your property is located, whichever is later". The Board shall publish its transmittal date of final action on each township in at least one newspaper of general circulation in the county. The changes made by this amendatory Act of the 91st General Assembly apply to the 1999 assessment year and thereafter. (Source: P.A. 91‑393, eff. 7‑30‑99; 91‑425, eff. 8‑6‑99.) |
(35 ILCS 200/12‑55) Sec. 12‑55. Notice requirement if assessment is increased; counties of 3,000,000 or more. (a) In counties with 3,000,000 or more inhabitants, a revision by the county assessor, except where such revision is made on complaint of the owner, shall not increase an assessment without notice to the person to whom the most recent tax bill was mailed and an opportunity to be heard before the assessment is verified. When a notice is mailed by the county assessor to the address of a mortgagee, the mortgagee, within 7 business days after the mortgagee receives the notice, shall forward a copy of the notice to each mortgagor of the property referred to in the notice at the last known address of each mortgagor as shown on the records of the mortgagee. There shall be no liability for the failure of the mortgagee to forward the notice to each mortgagor. The assessor may provide for the filing of complaints and make revisions at times other than those dates published under Section 14‑35. When the county assessor has completed the revision and correction and entered the changes and revision in the assessment books, an affidavit shall be attached to the assessment books in the form required by law, signed by the county assessor. (b) In counties with 3,000,000 or more inhabitants, for parcels, other than parcels in the class that includes the majority of the single‑family residential parcels under a county ordinance adopted in accordance with Section 4 of Article IX of the Illinois Constitution, located in the assessment district for which the current assessment year is a general assessment year, within 30 days after sending the required notices under this Section, the county assessor shall file with 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) a list of the parcels for which the notices under this Section were sent, showing the following information for each such parcel: the parcel index number, the township in which the parcel is located, the class for the current year, the previous year's final total assessed value, the total assessed value proposed by the county assessor, and the name of the person to whom the notice required under this Section was sent. The list shall be available for public inspection at the office of the board during the regular office hours of the board. The list shall be retained by the board for at least 10 years after the date it is initially filed by the county assessor. (c) The provisions of subsection (b) of this Section shall be applicable beginning with the assessment for the 1997 tax year. (Source: P.A. 90‑4, eff. 3‑7‑97; 91‑751, eff. 6‑2‑00.) |
(35 ILCS 200/12‑60) Sec. 12‑60. List of assessment changes; publications. When the board of review in any county with less than 3,000,000 inhabitants decides to reverse or modify the action of the chief county assessment officer, or to change the list as completed, or the assessment or description of any property, the changes shall be entered upon the assessment books. On or before the annual date for adjournment as fixed by Section 16‑35, the board of review shall make a full and complete list, by township if the county is so organized, of all changes in assessments made by the board of review prior to the adjournment date. The list shall contain the information enumerated in Section 12‑25 and shall show the amount of the assessment as it appeared prior to and after being acted upon by the board of review. The board of review need not show on the list changes which only correct the description of the assessed property, the ownership of the property, or the name of the person in whose name the property is assessed. Changes by the board that raise or lower, on a percentage basis, the total assessed value of property in any assessment district or the value of a particular class of property, need not be shown on the list. However, the list shall contain a general statement indicating that a change has been made and shall state the percentage of increase or decrease. The board of review shall deliver a copy of the list to the county clerk who shall file it in his or her office, and a copy to the chief county assessment officer. The lists shall be public records and open to inspection of all persons, and shall be preserved or destroyed in the manner described in Section 16‑90. Within 30 days after the board has adjourned, the board shall, in each year, publish, by township if the county is so organized, a complete list of the changes made in assessments by the board as the changes appear in the list required by this Section. The publication shall be made in some newspaper or newspapers of general circulation published in the county in which the assessment is made. However, in every township or assessment district in which there is published one or more newspapers of general circulation, the list of that township shall be published in one of those newspapers. The newspaper shall furnish to the local assessment officers as many copies of the paper containing the list of changes as may be required. (Source: P.A. 85‑696; 88‑455.) |
(35 ILCS 200/12‑65) Sec. 12‑65. Publication fee. Any newspaper publishing the list of Board of Review changes shall be paid a fee according to the following schedule: (a) For a parcel listing including the name of the property owner, a property index number, the previous total assessment and the new total assessment, $1.20 per parcel; (b) For a parcel listing including the name of the property owner, a property index number, the previous assessed value of improvements, the previous total assessment, the new assessed value of improvements and the new total assessment, $1.50 per parcel; (c) For a parcel listing including the name of the property owner, a legal description of the property, the previous total assessment and the new total assessment, $2 per parcel; (d) For a parcel listing including the name of the property owner, a property index number, a legal description, the previous total assessment and the new total assessment, $2.40 per parcel; (e) For a parcel listing including the name of the property owner, a legal description, the previous assessed value of improvements, the new assessed value of improvements, the previous total assessment and the new total assessment, $2.80 per parcel; (f) For a parcel listing including the name of the property owner, a property index number, a legal description, the previous assessed value of improvements, the new assessed value of improvements, the previous total assessment and the new total assessment, $3 per parcel; and (g) For the preamble, headings, and any other explanatory matter either required by law, or requested by the board of review, the newspaper's published rate for such advertising. (Source: P.A. 85‑696; 88‑455.) |