reglab/housing_qa huggingface dataset:
35 ILCS 200/8-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

(35 ILCS 200/8-55)Sec. 8-55.     Office of appraisals.     Within the Department, an Office of  Appraisals shall assist local government assessment officials, in counties of  less than 3,000,000 inhabitants, with appraisal of commercial and industrial  properties having an assessment, prior to equalization by the Department, of  $350,000 or more.The Office shall provide assistance to assessors and  Supervisors of Assessments having a complaint or appeal relating to the  property to be appraised pending before the Board of Review or the State  Property Tax Appeal Board.  Such assistance shall be  provided upon request, pursuant to a written agreement between the  Department and the assessing official making the request, specifying the  project involved, the time frame for making the appraisal, the purpose of  the appraisal and the responsibilities of the parties, including agreement  by the local assessing official that the appraisal will be accepted and  utilized in the pending complaint or appeal.    (Source: P.A. 92-301, eff. 1-1-02.)
35 ILCS 200/Tit. 3 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 TITLE 3.      VALUATION AND ASSESSMENT
35 ILCS 200/Art. 9 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Article 9.      General Valuation Procedures
35 ILCS 200/Art. 9 Div. 1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Division 1.      Office Operations
35 ILCS 200/9-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-5. Rules. Each county assessor, board of appeals, and board of  review shall make and publish reasonable rules for the guidance of persons  doing business with them and for the orderly dispatch of business.In counties with fewer than 3,000,000 inhabitants, these rules shall not  require  specific proof to be offered  nor limit the nature of evidence which may be offered as a condition of filing an assessment complaint under Section 16-55.In counties with 3,000,000 or more inhabitants, the county assessor and board  of appeals (ending the first Monday in December 1998 and the board of  review beginning the first Monday in December 1998 and thereafter),  jointly shall make and prescribe rules for the assessment of  property and the preparation of the assessment books by the township assessors  in their respective townships and for the return of those books to the county  assessor.  (Source: P.A. 98-322, eff. 8-12-13.)
35 ILCS 200/9-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-10.     Office hours.     The offices of the chief county assessment officer  shall be open all the year during business hours to hear or receive complaints  or suggestions that property has not been properly assessed.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/9-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-15.     Annual meeting of supervisor of assessments.     In all counties of  township organization having a supervisor of assessments, the supervisor of  assessments shall, by January 1 of each year, assemble all assessors and their  deputies for consultation and shall instruct them in uniformity of their  functions. The instructions shall be in writing and available to the public.  Notice of the annual assembly shall be published not more than 30 nor less than  10 days before the assembly in a newspaper published in the township or the tax  assessment district, and if there is no such newspaper, in a newspaper  published in the county and in general circulation in the township or tax  assessment district.  At the time of publishing the notice, a press release  giving notice of the assembly shall be given to each newspaper published in the  county and to each commercial broadcasting station whose main office is located  in the county.  The assembly is open to the public.Any assessor or deputy assessor who wilfully refuses or neglects to observe  or follow instructions of the supervisor of assessments, which are in  accordance with law, shall be guilty of a Class B misdemeanor. Any supervisor  of assessments who willfully gives directions which are not in accordance with  law is guilty of a Class B misdemeanor.    (Source: P.A. 84-837; 88-455.)
35 ILCS 200/9-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-20.     Property record cards.     In all counties, all property record  cards maintained by a township assessor, multi-township assessor, or chief  county assessment officer shall be public records, and shall be available for  public inspection during business hours, subject to reasonable rules and  regulations of the custodian of the records. Upon request and payment of such  reasonable fee established by the custodian, a copy or printout shall be  provided to any person.Property record cards may be established and maintained on electronic  equipment or microfiche, and that system may be the exclusive record of  property information.    (Source: P.A. 83-1312; 88-455.)
35 ILCS 200/9-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-25.     Township property record cards.     In counties under township  organization, the township assessors and multi-township assessors shall  allow the supervisor of assessments to make a duplicate copy of any or all  records compiled and maintained by the township assessor and multi-township  assessor. The supervisor of assessments shall make and maintain a complete set  of property record cards. The township or multi-township assessor shall supply  the supervisor of assessments with a copy of all new property record cards as  they are added to the tax rolls.    (Source: P.A. 84-837; 88-455.)
35 ILCS 200/9-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-30.     Property records systems - Townships and multi-townships.     The  township or multi-township assessor may spend funds for the preparation,  establishment and maintenance of a detailed property record system which would  provide information useful to assessment officials.  The assessor also may  enter into contracts with persons, firms or corporations for the preparation  and establishment of the record system. The property record system shall  include up-to-date and complete  tax maps, ownership lists, valuation standards  and property record cards, including appraisals, for all or any part of the  property in the township or multi-township assessment district in accordance  with reasonable rules and procedures prescribed by the Department, but the  system and records shall not be considered to be assessments nor limit the  powers and duties of assessing officials. The record shall be available to all  assessing officials and to the public.    (Source: P.A. 82-554; 88-455.)
35 ILCS 200/9-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-35.     County tax maps - Supervisor of assessments.     Except as  provided in Section 5-1108 of the Counties Code, each supervisor of assessments  shall prepare and maintain, in accordance with rules and procedures prescribed  by the Department, tax maps and up-to-date lists of property owners' names and  addresses and property record cards for all of the property in the county, and  shall procure at regular intervals from the records maintained by the county  recorder information relating to transfers of property. The supervisor of  assessments shall not, however, duplicate the work of any full-time township  assessor or multi-township assessor who maintains up-to-date and complete tax  maps, ownership lists and property record cards in accordance with rules and  procedures prescribed by the Department. This shall not preclude  the maintenance of duplicate records in the supervisor of assessments' office.  This Section shall not prohibit the preparation and setting up of a property  record system (including appraisals) and property record cards as provided for  in other Acts, but such system and records shall not be considered to be  assessments nor limit the powers and duties of the assessors as provided by  this Code. Systems and records or copies of them set up under other Acts may be  maintained by the supervisor of assessments in his or her office. In preparing  the original tax maps, lists and property record cards, he or she shall consult  with the Department and the Department shall furnish to the officer such  supplies and equipment as may, in its judgment, be necessary to set up the  original set of maps, lists and records required by this Section.    (Source: P.A. 86-482; 86-1475; 88-455.)
35 ILCS 200/9-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-40.     County tax maps; County assessor.     In any county with less than  3,000,000 inhabitants which elects a county assessor under Section 3-45, the  county assessor shall, except as provided in Section 5-1108 of the Counties  Code, prepare and maintain tax maps, up-to-date lists of property owners' names  and addresses, and property record cards for all of the property in the county.   Those documents shall be prepared and maintained in accordance with rules and  procedures prescribed by the Department.  The county assessor also shall  procure at regular intervals from the records maintained by the recorder  information relating to transfers of property. The county assessor shall not  duplicate the work of any fulltime township assessor who maintains up-to-date  and complete tax maps, ownership lists and property record cards in accordance  with rules and procedures prescribed by the Department, but this  shall not preclude the maintenance of duplicate copies of those records in  the county assessor's office. This Section does not prohibit  the preparation and setting up of a property record system (including  appraisals) and property record cards as provided for in other Acts, but the  system and records shall not be considered to be assessments nor limit the  powers and duties of the assessors under this Code. Systems and records or  copies of them set up under such other Acts may be maintained by the county  assessor in his or her office. In preparing the original tax maps, lists and  property record cards, the county assessor shall consult with the Department.  The Department shall furnish to that officer supplies and equipment as may, in  its judgment, be necessary to set up the original set of maps, lists and  records required by this Section.    (Source: P.A. 86-1475; 88-455.)
35 ILCS 200/9-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-50.     Maps and plats.     The chief county assessment officer may make or  purchase maps and plats that will facilitate the business of his or her office.  The maps and plats shall always remain in the office, and will be open and  accessible to the public.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/9-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-55.     Survey by owner.     When a property is divided into parcels so that  it cannot be described without describing it by metes and bounds, it is the  duty of the owner to have the land surveyed and platted into lots. The platting  shall be in accord with the Plat Act. The plat shall  be certified and recorded.  Any unit of local government responsible for  issuing building permits may require, by ordinance, that the plat be certified  and recorded before the building permit is  issued, unless a  subdivision plat is not required under subsection (b) of Section 1 of the Plat  Act.  The description of property, in accordance with the number and description in  the plat, shall be a valid description of the property described. However, no  plat of a subdivision, vacation or dedication of a tract of land shall be  approved by a city, incorporated town or village officer, nor shall any  recorder record a plat, unless a statement from the county clerk is endorsed  thereon showing that he or she finds no delinquent general taxes, unpaid  current general taxes, delinquent special assessments or unpaid current special  assessments against the tract of land. No officer of a city, village or  incorporated town shall approve the plat of a subdivision of a tract of land  until all deferred installments of outstanding unpaid special assessments are  either certified as paid by the proper collector, or a division thereof is made  in accord with the proposed subdivision and duly approved by the court that  confirmed the special assessment.    (Source: P.A. 90-788, eff. 8-14-98.)
35 ILCS 200/9-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-60. (Repealed).        (Source: P.A. 88-455. Repealed by P.A. 95-925, eff. 1-1-09.)
35 ILCS 200/9-65
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-65.     Reassessment after platting.     Except as  otherwise provided by Section 10-30  with respect to assessments made in counties with less than  3,000,000 inhabitants, whenever acreage property has been  subdivided into lots  and the subdivision has been recorded, the lots shall be reassessed and placed upon  the assessor's books, replacing the acreage  property, as of the first day  of January immediately following the date of the recording or  filing of the subdivision.    (Source: P.A. 83-358; 83-837; 83-1362; 88-455.)
35 ILCS 200/Art. 9 Div. 2 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Division 2.      Assessment authority
35 ILCS 200/9-70
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-70.     Assessment authority.     The Department shall assess all pollution  control facilities, low sulfur dioxide emission coal fueled devices, and  property owned or used by railroad companies operating within this State,  except noncarrier real estate. Local assessment officers shall assess all other  property not exempted from taxation.    (Source: P.A. 81-838; 88-455.)
35 ILCS 200/9-75
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-75.     Revisions of assessments; Counties of less than 3,000,000.     The  chief county assessment officer of any county with less than 3,000,000  inhabitants, or the township or multi-township assessor of any township in that  county, may in any year revise and correct an assessment as appears to be just.  Notice of the revision shall be given in the manner provided in Section 12-10  and 12-30 to the taxpayer whose assessment has been changed.    (Source: P.A. 81-838; 88-455.)
35 ILCS 200/9-80
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-80. Authority to revise assessments; Counties of less than 3,000,000. The chief county assessment officer in counties with less than 3,000,000  inhabitants shall have the same authority as the township or multi-township  assessor to assess and to make changes or alterations in the assessment of  property, and shall assess and make such changes or alterations in the  assessment of property as though originally made. Changes by the chief county  assessment officer in valuations shall be noted in a column provided, and no  change shall be made in the original assessor's figures.When the chief county assessment officer or his or her deputy views property  for the purposes of assessing the property or determining whether a change or  alteration in the assessment of the property is required, he or she shall give  notice to the township assessor by U.S. Mail at least 5 days but not more than  30 days prior to the viewing, so that the assessor may arrange to be present at  the viewing, except if the township or multi-township assessor fails to timely return the assessment books or workbooks as required by Section 9-230.  He or she shall also give notice to owners of the properties by  means of notices in a paper of general circulation in the township.  The  notices shall state the chief county assessment officer's intention to view the  property but need not specify the date and time of the viewing. When the chief  county assessment officer or his or her deputy is present at the property to be  viewed, immediately prior to the viewing, he or she shall make a reasonable  effort to ascertain if the owner or his or her representative, or the assessor,  are on the premises and to inform them of his or her intention to view the  property.  Failure to provide notice to the township assessor and owner shall  not of and by itself invalidate any change in an assessment.  A viewing under  this Section and Section 9-155 means actual viewing of the visible property in  its entirety from, on or at the site of the property.All changes and alterations in the assessment of property shall be subject to  revision by the board of review in the same manner that original assessments  are reviewed.  (Source: P.A. 96-486, eff. 8-14-09.)
35 ILCS 200/9-85
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-85.         Revision of assessments by county assessor and board of  review;  Counties of 3,000,000  or more.  In counties with 3,000,000 or more inhabitants, the county assessor  shall have authority annually to revise the assessment books and correct them  as appears to be just; and on complaint in writing in proper form by any  taxpayer, and after affording the taxpayer an opportunity to be heard thereon,  he or she shall do so at any time, until the assessment is verified. An entry  upon the assessment books does not constitute an assessment until the  assessment is verified. When a notice is to be mailed under Section 12-55 and  the address that appears on the assessor's records is the address of a mortgage  lender or the trustee, where title to the property is held in a land trust, or  in any event whenever the notice is mailed by the assessor to a taxpayer at or  in care of the address of a mortgage lender or a trustee where the title to the  property is held in a land trust, the mortgage lender or the trustee within 15  days of the mortgage lender's or the trustee's receipt of such 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, or to each beneficiary as shown on the records of the  trustee.All changes and alterations pursuant to Section 16-95 or Section 16-120 in  the assessment  of  property shall be subject  to  revision and entry into the assessment books 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) in the same manner  as the original assessments.    (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
35 ILCS 200/Art. 9 Div. 3 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Division 3.      Assessment books.
35 ILCS 200/9-90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-90.     Procuring assessment books.     The county clerk shall procure all  necessary books and blanks required by this Code to be used in the  assessment of property and collection of taxes, at the expense of the county.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/9-95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-95.     Listing of property.     All property subject to taxation under this  Code, including property becoming taxable for the first time, shall be listed  by the proper legal description in the name of the owner, and assessed at the  times and in the manner provided in Sections 9-215 through 9-225, and also in  any year that the Department orders a reassessment (to the extent the  reassessment is so ordered), with reference to the amount owned on January 1 in  the year for which it is assessed, including all property purchased that day.  The assessment, as modified or equalized or changed as provided by law, shall  be the assessment upon which taxes shall be levied and extended during the  general assessment period for which the assessment is made, or during  the remainder of that general assessment period for any property reassessed  by order of the Department. No assessment shall be considered illegal by reason  of not having been listed or assessed in the name of the owner or owners.    (Source: P.A. 85-1221; 86-1481; 88-455.)
35 ILCS 200/9-100
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-100.     Assessment list; Delivery of books.     Before January 1 in each  year of the general assessment, as provided in Sections 9-215 through 9-225,  each county clerk shall make up the list of property to be assessed for taxes  for the townships or taxing districts in the county, in books for that purpose.  Annually, before January 1, he or she shall make up lists of properties which  are taxable, or which become taxable for the first time, and which are not  already listed, and make up lists of properties which have been subdivided and  not listed by the proper description. The county clerk shall enter in the  proper column, opposite the respective parcels, the name of the owner, or other  such persons, so far as he is able to ascertain the names. The lists shall  contain columns to show the number of acres or lots improved, and the assessed  value; the assessed value of improvements; the total value; and other  information as may be required. The county clerk shall also have prepared and  ready for delivery all blanks necessary in the assessment of property, and  shall deliver those blanks to the assessors along with the assessment books or  lists. The books or lists may be completed and delivered by townships or taxing  districts without waiting for the completion of all the books or lists, but all  assessment books or lists shall be delivered by the county clerk to the chief  county assessment officer on or before January 1.  The books or lists shall be  made in duplicate.    (Source: P.A. 86-1481; 88-455.)
35 ILCS 200/9-105
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-105.     Makeup of assessment books by townships.     The books for the  assessment of property, in counties not under township organization, shall be  made up by congressional townships, but parts or fractional townships may be  added to full townships, at the discretion of the county board. In counties  under township organization, the books shall be made to correspond with the  organized townships. Separate books shall be made for the assessment of  property and the collection of all taxes and special assessments thereon,  within the corporate limits of cities, incorporated towns and villages, if  ordered by the county board.    (Source: Laws 1939, p. 886; P.A. 88-455.)