reglab/housing_qa huggingface dataset:
35 ILCS 200/16-85
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-85.     Certification of assessment books.     The board of review in  counties with less than 3,000,000 inhabitants, shall, on or before the annual  date for adjournment as fixed by Section 16-35, complete its work and make the  entries in the assessment books required to make the assessment conform to the  changes made therein by the board of review, and shall attach to each book an  affidavit signed by at least 2 members of  the board, which affidavit shall be  substantially in the following form:  State of Illinois,  County of ....,We, and each of us, as a member of the board of review of the county of  .... in the State of Illinois, do solemnly swear that the book to which this  affidavit is attached contains a full and complete list of all the property in  the county subject to taxation for the year .... so far as we have been able to  ascertain, and that the assessed value set down opposite the description of a  property, is, in our opinion, a just and equal assessment of the property for  the purposes of taxation according to law, and that the footings of the columns  in the book are correct, to the best of our knowledge and belief.Dated ....    (Source: P.A. 83-121; 88-455.)
35 ILCS 200/16-90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-90.     Delivery of assessment books.     In counties with less than  3,000,000 inhabitants, when the books are completed, the board of review shall  deliver one set of the books to the county clerk, who shall file it in his or  her office; and one set to the chief county assessment officer. All of the  books shall be public records. All assessors' books shall be retained for a  period of 5 years, after which the County Board may order the officer having  custody of the books to dispose of them and to certify that fact, when  completed, to the county board. The assessment completed by the board of review  and certified to the county clerk, as equalized, shall be the assessment  upon which the taxes of that year shall be extended by the county clerk.    (Source: P.A. 83-1362; 88-455.)
35 ILCS 200/Art. 16 Div. 3 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

 Division 3.      Board of review; counties of 3,000,000 or more
35 ILCS 200/16-95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-95. Powers and duties of board of appeals or review; complaints. In counties with 3,000,000 or more inhabitants, until the first Monday in  December 1998, the board of appeals in any year shall, on complaint that any  property is overassessed or underassessed, or is exempt, review and order the  assessment corrected.Beginning the first Monday in December 1998 and thereafter, in counties with  3,000,000 or more inhabitants, the board of review:(1) shall, on written complaint of any taxpayer or     any taxing district that has an interest in the assessment that any property is overassessed, underassessed, or exempt, review the assessment and confirm, revise, correct, alter, or modify the assessment, as appears to be just; and(2) may, upon written motion of any one or more     members of the board that is made on or before the dates specified in notices given under Section 16-110 for each township and upon good cause shown, revise, correct, alter, or modify any assessment (or part of an assessment) of real property regardless of whether the taxpayer or owner of the property has filed a complaint with the board; and(3) shall, after the effective date of this     amendatory Act of the 96th General Assembly, pursuant to the provisions of Sections 9-260, 9-265, 2-270, 16-135, and 16-140, review any omitted assessment proposed by the county assessor and confirm, revise, correct, alter, or modify the proposed assessment, as appears to be just.No assessment may be changed by the board on its own     motion  until the taxpayer in whose name the property is assessed and the chief county assessment officer who certified the assessment have been notified and given an opportunity to be heard thereon.  All taxing districts shall have an opportunity to be heard on the matter. (Source: P.A. 96-1553, eff. 3-10-11.)
35 ILCS 200/16-100
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-100.     Correction orders.     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 order the county assessor  to correct any mistake or error (other than mistakes or errors of judgment as  to the valuation of any property) in the manner provided in Sections 14-10 and  16-145.    (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
35 ILCS 200/16-105
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-105.     Time of meeting - Public records.     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)  shall meet on or before the second  Monday in September in each year for the purpose of revising the assessment of  property as provided for in this Code.  The meeting may be adjourned from day  to day as may be necessary.All hearings conducted by the board under this Code shall be  open  to the public.  All files  maintained by the board relating to the matters  specified in Sections 16-95, 16-100, and 16-140 shall be available for public  inspection during regular office hours. However, only the actual portions of  the income tax return relating to the property for which a complaint has been  filed shall be a public record. Copies of such records shall be furnished upon  request.  The board may charge for the costs of copying, at 35¢ per page of  legal size or smaller and $1 for each larger page.    (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
35 ILCS 200/16-110
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-110.     Notice of meetings - Filing complaints.     In counties with  3,000,000 or more inhabitants, at least one week before its meeting to revise  and correct assessments, 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)  shall publish a notice of the  time and place of that meeting. The board shall, from time to time, publish  notices which shall specify the date and place at which complaints  may be filed  for those townships or taxing districts for which property assessments have  been completed by the county assessor, and which will then  be considered for  revision and correction at that time. All notices required by this Section may  provide for a revision and correction at the specified time of one or more  townships or taxing districts.  All such notices shall be published once in at  least one newspaper of general circulation published in the county. The board  at the time and place fixed, and upon notice as provided in this  Section, may receive and hold hearings on all those complaints and revise and  correct assessments within those townships or taxing districts. Taxpayers  shall  have at least 20 days after the date of publication of the notice within which  to file complaints.    (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
35 ILCS 200/16-115
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-115. Filing complaints. In counties with 3,000,000 or more  inhabitants, complaints that any property is overassessed or underassessed or  is exempt may be made by any taxpayer. Complaints that any property is  overassessed or underassessed or is exempt may be made by a taxing district  that has an interest in the assessment to  a board of review.  All complaints  shall be in writing,  identify and describe the particular property, otherwise comply with the rules  in force,  be either signed by the complaining party or his or her attorney or, if filed electronically, signed with the electronic signature of the complaining party or his or her attorney, and be  filed 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)  in at least duplicate. The board  shall forward one copy of each complaint to the county assessor.Complaints by taxpayers and taxing districts and certificates of  correction by the county assessor  as provided in this Code shall be filed with the board according to  townships on or before the dates specified in the notices given in Section  16-110.  (Source: P.A. 97-1054, eff. 1-1-13.)
35 ILCS 200/16-120
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-120.     Decision on complaints.     In counties with 3,000,000 or more  inhabitants, at its meeting for the purpose of revising and correcting the  assessments, 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),  upon complaint filed by a taxpayer or taxing district as  prescribed in this Code, may revise the entire assessment of any taxpayer, or  any part thereof, and correct the same as shall appear to the board to be just.  The assessment of the property of any taxpayer shall not be increased unless  that taxpayer or his agent shall first have been notified in writing and been  given an opportunity to be heard.    (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
35 ILCS 200/16-125
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-125. Hearings. In counties with 3,000,000 or more inhabitants,  complaints filed 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)  shall be classified by townships.  All complaints shall be docketed numerically, in the order in which they are  presented, as nearly as possible, in books or computer records kept for that  purpose, which shall be open to public inspection. The complaints shall be  considered by townships until they have been heard and passed upon by the  board.  After completing final action on all matters in a township, the  board shall transmit such final actions to the county assessor.A hearing upon any complaint shall not be held until the taxpayer affected  and the county assessor have each been notified and have been given an  opportunity to be heard. All hearings shall be open to the public and the board  shall sit together and hear the representations of the  interested  parties or their representatives.  An order for a correction of any  assessment shall not be made unless both commissioners of the board, or a  majority of the members in the case of a board of review, concur  therein, in which case, an order for correction shall be made in open session and  entered in the records of the board.  When an assessment is ordered corrected,  the board shall transmit a computer printout of the results, or  make  and sign a brief written statement of the reason for the change and the manner  in which the method used by the assessor in making the assessment was  erroneous, and shall deliver a copy of the statement to the county assessor.  Upon request the board shall hear any taxpayer in opposition to a proposed  reduction in any assessment.The board may destroy or otherwise dispose of complaints and  records pertaining thereto after the lapse of 5 years from the date  of  filing.  (Source: P.A. 97-1054, eff. 1-1-13.)
35 ILCS 200/16-130
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-130. Exemption procedures; board of appeals; board of  review.  Whenever 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 county with 3,000,000 or more inhabitants determines that any  property is or is not exempt from taxation, the decision of the board shall not  be final, except as to homestead exemptions.  Upon filing of any application  for an exemption which would, if approved, reduce the assessed valuation of any  property by more than $100,000, other than a homestead exemption, the owner  shall give timely notice of the application by mailing a copy of it to any  municipality, fire protection district, school district, and community college district in which such  property is situated.  Failure of a municipality, fire protection district, school district, or community  college district to receive the notice shall not invalidate any exemption.  The  board shall give the municipalities, fire protection districts, school districts, and community college  districts and the taxpayer an opportunity to be heard. In all exemption cases  other than homestead exemptions, the secretary of the board shall  comply with the provisions of Section 5-15. The Department shall then determine  whether the property is or is not legally liable to taxation. It shall notify  the board of its decision and the board shall correct the assessment  accordingly, if necessary. The decision of the Department is subject to review  under Sections 8-35 and 8-40. The extension of taxes on any assessment shall  not be delayed by any proceedings under this paragraph, and, in case the  property is determined to be exempt, any taxes extended upon the unauthorized  assessment shall be abated or, if already paid, shall be refunded.  (Source: P.A. 98-937, eff. 8-15-14.)
35 ILCS 200/16-140
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

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.)
35 ILCS 200/16-145
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-145.     Assessment list changes.     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 revising assessments in any year, shall  require the county assessor to note all changes in the valuation of property  upon an assessment list and books certified by the county assessor.    (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
35 ILCS 200/16-147
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-147.     Reduced assessment of homestead property.     In any county with  3,000,000 or more inhabitants, if  the board of review or board of appeals  lowers the assessment of a particular parcel on which a residence occupied by  the owner is situated,  the reduced assessment, subject to equalization, shall  remain in effect for the remainder of the general assessment period as provided  in Sections 9-215 through 9-225, unless the taxpayer, county assessor, or  other interested party  can show substantial cause why the reduced assessment should not remain in  effect, or unless the decision of the board is reversed or modified upon  review.    (Source: P.A. 89-671, eff. 8-14-96.)
35 ILCS 200/16-150
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-150.     Certification of assessment books.     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)  shall, on or before the annual date  for final adjournment as fixed by this Section, complete its work, and order  the county assessor to make those entries in the assessment books and lists as  may be required to make the assessments conform with the changes directed to be  made therein by the board. The county assessor and a majority of the members  of the board shall attach to each of the assessment books in the  possession of the county assessor and the county clerk an affidavit signed by  the county assessor and a majority of the members of the board, which  affidavit shall be in substantially the following form:    State of Illinois)) ss.County of .......)We, and each of us, as county assessor and as members of the (board of  appeals or board of review) of the County of ...., in the State of Illinois, do  solemnly swear that the books .... in number .... to which this affidavit is  attached, contain a full and complete list of all the property in this county  subject to taxation for the year (insert year) so far as we have  been able to ascertain them, and that the assessed value set down in the proper  column opposite the several kinds and descriptions of property, is, in our  opinion, a just and equal assessment of the property for the purposes of  taxation according to law, and that the footings of the several columns in  these books are correct to the best of our knowledge and belief.The final date of adjournment of the board shall be 60 days  after the date of the last delivery to it of the assessment books for any  township or taxing district.    (Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/16-155
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-155.     Use of certified assessments.     In counties with 3,000,000 or  more inhabitants, the assessments of property after review 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)  shall be certified to the county clerk and shall be the basis of that  clerk's reports of assessments to the Department and, as equalized, shall be  used by the county clerk in ascertaining tax rates and extending taxes.    (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
35 ILCS 200/Art. 16 Div. 4 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

 Division 4.      Property Tax Appeal Board