35 ILCS 200/2-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 2-10.     Mandatory establishment of multi-township assessment districts.       Before August 1, 2002 and every 10 years thereafter, the supervisor of  assessments shall prepare maps, by county, of the townships, indicating the  number of inhabitants and the equalized assessed valuation of each township for  the preceding year, within the counties under township organization, and shall  distribute a copy of that map to the county board and to each township  supervisor, board of trustees, sitting township or multi-township assessor, and  to the Department. The map shall contain suggested multi-township assessment  districts for purposes of assessment. Upon receipt of the maps, the boards of  trustees shall determine separately, by majority vote, if the suggested  multi-township districts are acceptable.The township boards of trustees may meet as a body to discuss the suggested  districts of which they would be a part. Upon request of the township  supervisor of any township, the township supervisor of the township containing  the most population shall call the meeting, designating the time and place, and  shall act as temporary chairperson of the meeting until a permanent chairperson  is chosen from among the township officials included in the call to the  meeting. The township assessors and supervisor of assessments may participate  in the meeting.  Notice of the meeting shall be given in the same manner as  notice is required for township meetings in the Township Code.  The meeting shall be open to the public and may be recessed  from time to time.If a multi-township assessment district is not acceptable to any board of  trustees, they shall so determine and further determine an alternative  multi-township assessment district. The suggested or  alternative multi-township assessment district shall contain at least 2  townships and 1,000 or more inhabitants, shall contain no less than the  total area of any one township, shall be contiguous to at least one  other township in the multi-township assessment district, and shall be located  within one county.  For purposes of this Section only, townships are contiguous if they share a  common boundary line or meet at any point.  This amendatory Act of 1996 is not  a new enactment, but is declarative of existing law.Before September 15, 2002 and every 10 years thereafter, the respective  boards of town trustees shall notify the supervisor of assessments and the  Department whether they have accepted the suggested multi-township assessment  district or whether they have adopted an alternative district, and, in the  latter case, they shall include in the notification a description or map, by  township, of the alternative district. Before October 1, 2002 and every 10  years thereafter, the supervisor of assessments shall determine whether any  suggested or alternative multi-township assessment district meets the  conditions of this Section and Section 2-5. If any township board of trustees  fails to so notify the supervisor of assessments and the Department as provided  in this Section, the township shall be part of the original suggested  multi-township assessment district. In any dispute between 2 or more townships  as to inclusion or exclusion of a township in any one multi-township assessment  district, the county board shall hold a public hearing in the county seat and,  as soon as practicable thereafter, make a final determination as to the  composition of the district. It shall notify the Department of the final  determination before November 15, 2002 and every 10 years thereafter. The  Department shall promulgate the multi-township assessment districts, file the  same with the Secretary of State as provided in the Illinois Administrative  Procedure Act and so notify the township supervisors, boards of trustees and  county clerks of the townships and counties subject to this Section and Section  2-5. If the Department's promulgation removes  a township from a prior multi-township assessment district, that township  shall, within 30 days after the effective date of the removal, receive a  distribution of a portion of the assets of the prior multi-township  assessment district according to the ratio of the total equalized assessed  valuation of all the taxable property in the township to the total equalized  assessed valuation of all the taxable property in the prior multi-township  assessment district.  If a township is removed from one multi-township  assessment district and made a part of another multi-township assessment  district, the district from which the township is removed shall, within 30 days  after the effective date of the removal, cause the township's  distribution under this paragraph to be paid directly to the district of  which the township is made a part.  A township receiving such a  distribution (or a multi-township assessment district receiving such a  distribution on behalf of a township that is made a part of that district)  shall use the proceeds from the distribution only in connection with assessing  real estate in the township for tax purposes.    (Source: P.A. 88-455; incorporates 88-221; 88-670, eff. 12-2-94; 89-502, eff.  6-28-96; 89-695, eff. 12-31-96.)