35 ILCS 200/12-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 12-50. Mailed notice to taxpayer after change by board of review or  board of appeals.  In counties with less than 3,000,000 inhabitants, 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 whose property is  affected by such action, at his or her address as it appears on the complaint, unless the taxpayer has been represented in the appeal by an attorney, in which case the notice shall be mailed to the attorney, and in the case of a complaint filed with a board of  review under Section  16-25 or 16-115, the board shall mail a notice to the taxing body filing the complaint.  In counties with 3,000,000 or more inhabitants, the board shall provide notice by mail, or by means of electronic record, to the taxpayer whose property is affected by such action, at his or her address or e-mail address as it appears in the assessment records or a complaint filed with the board, unless the taxpayer has been represented in the appeal by an attorney, in which case the notice shall be mailed or e-mailed to the attorney, and, in the case of a complaint filed with a board of review under Section 16-125 or 16-115, the board shall provide notice 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. 97-1054, eff. 1-1-13.)