reglab/housing_qa huggingface dataset:
35 ILCS 200/11-100
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-100.     Proration of value; property outside of State.     If any railroad  company owns or uses operating property partly within and partly outside of  this State, the Department shall determine the value of the entire operating  property of the railroad but shall take only that part of the entire value as  is represented by the average percentage of (a) the length of all track  including main, second and additional main track, side track and turnouts  within this State, (b) its gross revenues arising from railroad operations in  this State, (c) the reproduction cost of its operating property within this  State, as determined by the Interstate Commerce Commission of the United  States, or other competent authority, plus additions and betterments, less  retirements and depreciation. Nothing in this section shall be construed to  preclude the use or substitution of other factors or methods as may appear  reasonable and necessary in determining the proportion of a railroad's  operating property within this State.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/11-105
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-105.     Description of railroad track.     The right of way, including the  superstructures of first, second, third and other main tracks and all side  tracks and turnouts, and the stations and improvements of the railroad company  on the right of way and all other taxable operating property of the railroad  company shall be denominated "railroad track" and shall be so listed and  valued.  "Railroad track" shall be described in the assessment thereof as a  strip of land extending on each side of the track and embracing the same,  together with all the stations and improvements and other taxable operating  property thereon, commencing where the track crosses the boundary line in  entering the taxing district, and extending to where the track crosses the  boundary line leaving the taxing district, or to the point of termination in  the district, as the case may be, containing .... acres, more or less  (inserting name of taxing district, boundary line of same, and number of acres  and length in miles), and when advertised or sold for taxes no other  description is necessary. Where a railroad company has taxable operating  property in taxing districts in which it owns or uses no tracks or trackage  rights, the property shall be described the same as similar property belonging  to individuals.    (Source: P.A. 81-1stSS-1; 88-455.)
35 ILCS 200/11-110
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-110.     Certification of railroad assessments.     The equalized assessed  value of the operating property of every railroad company subject to  assessment, when determined as prescribed in Section 11-80, shall be listed and  taxed in the several taxing districts in the proportion that the length of all  the track owned or used in such taxing district bears to the whole length of  all the track owned or used in this state, except the value of all buildings of  an original cost exceeding $1,000, which are considered to have a situs in the  taxing district in which they are located. Where any railroad company operates  in this State, in whole or in part over the tracks of another company, under  any trackage right agreement, the value of the trackage rights, including the  other taxable operating property (except buildings of an original cost  exceeding $1,000) used or connected therewith, shall be taxed in each taxing  district in the proportion that the length of all the track so used under the  agreement, in the taxing district bears to the whole length of all the track so  used in this state. Where a railroad company holds taxable operating property  in a taxing district, and owns or uses no tracks, or trackage rights in that  district, the property shall be taxed in the taxing district.The Department shall distribute the equalized assessed value of the taxable  property of every railroad company (other than non-carrier real estate), when  determined as prescribed in Section 11-80, to the respective taxing districts  entitled to it and shall certify the same to the county clerks of the  respective counties, who shall extend taxes against those values the same as  against other property in the taxing districts.    (Source: P.A. 81-1stSS-1; 88-455.)
35 ILCS 200/11-115
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-115.     Failure to file schedules.     In case any railroad company  neglects to return to the Department any statements or schedules required to be  returned to the Department, within the time required, the Department shall  proceed to assess the property of the railroad company according to its best  information and judgment at 33 1/3% of its fair cash value, and may add to the  valuation thereof an amount equal to 50% of the valuation.  If good cause is  shown, the Department may, in its discretion, grant reasonable extensions of  time for filing any required statement or schedule.Anyone who makes any statement or schedule to the Department and wilfully  swears falsely in any material matter shall be guilty of perjury and punished  accordingly.No railroad company wilfully refusing or neglecting to return any information  required by this Code shall be heard to object to the legality of its  assessment in any court of this state.    (Source: P.A. 79-703; 88-455.)
35 ILCS 200/11-120
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-120.     Platting by railroad company.     When any railroad company makes  or records a plat of any contiguous lots or parcels of land belonging to it,  they may be described as designated on the plat.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/11-125
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-125.     Department rules on railroad assessments.     The Department may  adopt rules and regulations as it considers necessary to carry out the  provisions of Sections 11-70 through 11-120. The rules and regulations when  adopted, if not inconsistent with this Code, shall be as binding and of the  same effect as if contained in this Code.    (Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/Art. 11 Div. 4 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Division 4.      Regional water treatment facilities
35 ILCS 200/11-130
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-130.     Legislative findings.     The General Assembly finds that it is  the policy of this State to ensure and encourage the availability of safe  potable water for our cities, villages, towns, and rural residents and that it  has become increasingly difficult and cost prohibitive for smaller cities,  towns, and villages to construct, maintain, or operate, to current standards,  water treatment facilities.  It is the further finding of the General Assembly  that regional treatment facilities capable of supplying several cities,  villages, towns, public water districts, public water commissions, and rural  water companies with treated water offer a viable economic solution to this  concern and it should be the policy of the State to encourage the construction  and operation of regional water treatment facilities capable of providing  treated, potable water to cities, villages, towns, public water districts,  public water commissions, and rural water companies, thereby relieving the  burden on those entities and their citizens from constructing and maintaining  their own individual treatment facilities.    (Source: P.A. 92-278, eff. 1-1-02.)
35 ILCS 200/11-135
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-135.     Definitions.     For purposes of this Division 4:"Department" means the Illinois Department of Revenue."Not for profit corporation" means an Illinois corporation organized and  existing under the General Not For Profit Corporation Act of 1986 in good  standing with the State and having been granted status as an exempt  organization under Section 501(c) of the Internal Revenue  Code, or any successor or similar provision of the Internal Revenue Code."Public water commission" means a water commission organized and existing  under Division 135 of Article 11 of the Illinois Municipal Code."Public water district" means a water district organized and existing under  the Public Water District Act."Qualifying water treatment facility" means a water treatment facility that  is owned by a not for profit corporation whose members consist exclusively of  one or more incorporated city, village, or town of this State, and any number  of public water districts, any number of public water commissions, or any  number of rural water companies and that sells potable water to the  corporation's members on a mutual or cooperative and not for profit basis."Rural water company" means a not for profit corporation whose primary  purpose is to own, maintain, and operate a potable water distribution system  distributing water to residences, farms, or businesses exclusively in the State  of Illinois and not otherwise served by any city, village, town, public water  district, or public water commission."Water treatment facility" means a plant or facility whose primary function  is to treat raw water and to produce potable water for distribution, together  with all other real and personal property reasonably necessary to collect,  treat, or distribute the water.    (Source: P.A. 92-278, eff. 1-1-02.)
35 ILCS 200/11-140
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-140.     Valuation policy.     Qualifying water treatment facilities  shall be valued for purposes of computing the assessed valuation on the basis  of 33 1/3% of the fair cash value.    (Source: P.A. 92-278, eff. 1-1-02.)
35 ILCS 200/11-145
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-145.         Method of valuation for qualifying water treatment  facilities.  To determine 33 1/3% of the fair cash value of any qualifying  water treatment facility in assessing the facility, the Department shall take  into consideration the probable net value that could be realized by the owner  if the facility were removed and sold at a fair, voluntary sale, giving due  account to the expense of removal, site restoration, and transportation.  The  net value shall be considered to be 33 1/3% of fair cash value.    (Source: P.A. 92-278, eff. 1-1-02.)
35 ILCS 200/11-150
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-150.     Exclusion of for-profit water treatment facilities.     In no  event shall the valuation set forth in this Division 4 be available to a water  treatment facility that sells water "for profit".    (Source: P.A. 92-278, eff. 1-1-02.)
35 ILCS 200/11-155
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-155. Assessment authority. For assessment purposes, a  qualifying water treatment facility shall provide proof of a valid facility number issued by the Illinois Environmental Protection Agency and be assessed by the Department  of Revenue.  (Source: P.A. 101-199, eff. 8-2-19.)
35 ILCS 200/11-160
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-160. Approval procedure. Applications for approval as a qualifying  water treatment facility that are filed prior to January 1, 2020 shall be filed with the Department of Natural  Resources in the manner and form prescribed by the Director of National  Resources.  The application shall contain appropriate and available descriptive  information concerning anything claimed to be entitled to tax treatment as  defined in this Division 4.  If it is found that the facility meets the  definition, the Director of Natural Resources, or his or her  duly authorized designee, shall enter a finding and issue a certificate that  requires tax treatment as a qualifying water treatment facility.  The effective  date of a certificate shall be on January 1 preceding the date of certification  or preceding the date construction or installation of the facility commences,  whichever is later.   (Source: P.A. 101-199, eff. 8-2-19.)
35 ILCS 200/11-161
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-161. Application procedure; assessment by Department of Revenue. Applications for assessment as a qualifying water treatment facility that are filed on or after January 1, 2020 shall be filed with the Department of Revenue in the manner and form prescribed by the Department of Revenue. The application shall contain appropriate documentation that the applicant has been issued a valid facility number by the Illinois Environmental Protection Agency and is entitled to tax treatment as defined in this Division 4. The effective date of an assessment shall be on January 1 preceding the date of approval by the Department of Revenue or preceding the date construction or installation of the facility commences, whichever is later.  (Source: P.A. 101-199, eff. 8-2-19.)
35 ILCS 200/11-165
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-165. Judicial review; qualifying water treatment facilities. Any  applicant or holder aggrieved by the issuance, refusal to issue, denial,  revocation, modification, or restriction of an assessment as a qualifying water treatment  facility may appeal the finding and order of the Department of Revenue (if on or after January 1, 2020) or the Department of  Natural Resources (if before January 1, 2020) under the Administrative Review Law.  (Source: P.A. 101-199, eff. 8-2-19.)
35 ILCS 200/11-170
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec.  11-170.         Procedures for assessment; qualifying water treatment  facilities.  Proceedings for assessment or reassessment of property certified  to be a qualifying water treatment facility shall be conducted in accordance  with procedural rules adopted by the Department, in conformity with this  Code.    (Source: P.A. 92-278, eff. 1-1-02.)
35 ILCS 200/Art. 12 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Article 12.      Assessment Notice and Publication Provisions
35 ILCS 200/Art. 12 Div. 1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Division 1.      Initial Assessment Process
35 ILCS 200/12-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 12-5.     Taxpayer entitled to statement of valuation.     The chief county  assessment officer, when requested, shall deliver to any person a copy of the  description or statement of property assessed in his or her name or in which he  or she is interested, and the valuation placed thereon by the assessor, chief  county assessment officer, board of review, or board of appeals.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/12-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 12-15. Publication fee - Counties of less than 3,000,000. The newspaper  shall be paid a fee for publishing the assessment list according to the  following schedule:(a) For a parcel listing including the name of the property owner, a  property index number, property address, or both, and the total assessment, 80¢ per parcel;(b) (Blank);(c) (Blank);(d) (Blank);(e) (Blank);(f) (Blank); and(g) For the preamble, headings, and any other explanatory matter either  required by law, or requested by the supervisor of assessments, to be  published, the rate shall be set according to the Legal Advertising Rate Act.  (Source: P.A. 97-146, eff. 7-14-11.)
35 ILCS 200/12-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 12-20. Publication of assessments; counties of 3,000,000 or more. In  counties with 3,000,000 or more inhabitants, in each year of a general  assessment, for each county or assessment district therein if the county is  divided into assessment districts as provided in Section 9-220, the county  assessor shall publish a complete assessment list as soon as the assessment is  completed as required under this Section. If the county assessor revises the assessment after the complete assessment list is published, then the county assessor must publish a subsequent list of all the revised assessments for that year. In years other than years of a  general assessment or reassessment, the county assessor shall cause to be  published, within the time and in the manner described here, a complete list of  assessments in which changes are made together with the changes made in the  valuation or assessment of property since the last preceding assessment. The  publication shall contain a copy of the land value map for the township, if  required by the Department.The publication of the assessments or the changes shall be printed in some  newspaper or newspapers of general circulation published in the county except  that, in every township or incorporated town which has superseded a civil  township, in which there is published one or more newspapers of general  circulation, the assessment list of each township shall be published in one of  the newspapers. In cities of more than 2,000,000 inhabitants, the assessment  list of the city shall be printed in one or more newspapers of general  circulation published in the township assessment district within the city or,  in the event a newspaper of general circulation is not published within the  township assessment district, in one or more newspapers of general circulation  published within the city.Any newspaper publishing an assessment list under this Section is entitled to  a fee of 40¢ per column line for publishing the list.       (Source: P.A. 93-759, eff. 1-1-05.)
35 ILCS 200/12-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 12-25. Contents of assessment list publication; payment. In all  counties, the expense of printing and publication of assessment lists shall be  paid out of the county treasury. The publication of the assessments shall  include the name of the owner or of the person who last paid the taxes on each  property, and the total amount of its assessment. When any property so  assessed is susceptible of description or identification by street name and  street or house number, or by a property index number, the publication of the  street name and street or house number, or property index number shall  constitute a sufficient description of the property for the purposes of  publication required by this Code.  (Source: P.A. 97-146, eff. 7-14-11.)
35 ILCS 200/12-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 12-35. Notice sent to address of mortgage lender. Whenever a notice is  to be mailed as provided in Section 12-30, and the address that appears on the  assessor's records is the address of a mortgage lender, or in any event  whenever the notice is mailed by the township assessor or chief county  assessment officer to a taxpayer at or in care of the address of a mortgage  lender, the mortgage lender, within 15 days of the mortgage lender's receipt of  the notice, shall mail 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 mortgage lender.  (Source: P.A. 100-201, eff. 8-18-17.)
35 ILCS 200/Art. 12 Div. 4 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Division 4.      Revisions and corrections
35 ILCS 200/12-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

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

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.This Section applies prior to the effective date of this amendatory Act of the 97th General Assembly, but does not apply for  any certificate of error issued on or after the effective date of this amendatory Act. (Source: P.A. 97-146, eff. 7-14-11.)