65 ILCS 5/9-3-12
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 9 - Local Improvements

 (from Ch. 24, par. 9-3-12)Sec. 9-3-12.         After such ordinance becomes effective the corporate  authorities shall direct some office of such municipality to file a  petition in the circuit court in the county in which such municipality is  situated, or if such municipality is situated in more than one county, and  the proposed improvement lies in more than one county, then in the circuit  court in the county in which the major part of the territory to be affected  thereby is situated. The petition shall be filed in the name of such  municipality, praying that steps be taken to levy a special assessment for  such improvement, in accordance with the provisions of this Division 3. The  circuit court shall have jurisdiction of any proceedings under this  Division 3. Accompanying the petition shall be the following:(1) A certified copy of the ordinance providing for the construction of  the improvement;(2) A certificate executed by the assessor to show the assessed value of  each lot, tract, or parcel of real estate listed in the assessment roll  provided for in this Division 3;(3) An assessment roll prepared by an officer of the municipality  designated by the corporate authorities of the municipality.Such officer shall prepare an assessment roll, and determine in the  first instance what proportion of the estimated cost of such improvement  will be of benefit to the public and what proportion thereof will be of  benefit to the property, and to apportion the same between the municipality  and property benefited, so that each shall bear its relative equitable  proportion. After having determined such amounts, such officer shall  apportion and assess the amount so found to be of benefit to the property  upon the several lots, tracts and parcels of land in the proportion in  which they will be severally benefited by such improvement. No lot, tract  or parcel of land shall be assessed in a greater amount than it will  actually be benefited. Each lot, tract or parcel of land shall be assessed  separately, in the same manner, as an assessment for general taxation.  However, this requirement shall not apply to property of railroad  companies, or the right of way and franchise of street railway companies,  but the same may be described in any manner sufficient to reasonably  identify the property intended to be assessed. The assessment roll shall  contain a list of all lots, tracts and parcels of land assessed for the  proposed improvement, the amount assessed against each, the name of the  person who paid the taxes on each such parcel during the last preceding  calendar year during which taxes were paid, as ascertained upon  investigation made under the direction of the official making the  assessment roll, and the residence of the person so paying the taxes on  each such parcel, if the same can, on diligent inquiry, be found.In case of an assessment divided into yearly installments, the amount of  each installment shall also be stated, and the officer making such roll  shall certify under oath that he believes that the amounts assessed against  the public and each parcel of property are just and equitable, and do not  exceed the benefit which will, in each case, be derived from such  improvement, and that no lot, tract or parcel of land has been assessed  more than its proportionate share of the cost of such improvement. Such  assessment roll shall be prima facie evidence of the benefit to each such  lot, tract or parcel of land and to the public as therein set out.    (Source: Laws 1967, p. 3762.)