reglab/housing_qa huggingface dataset:
35 ILCS 200/12-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 12-55.         Notice requirement if assessment is increased; counties of  3,000,000 or more.(a) In counties with 3,000,000 or more inhabitants, a  revision  by the county assessor, except where such revision is made on complaint of the  owner, shall not increase an assessment without notice to the person to whom  the most recent tax bill was mailed and an opportunity to be heard before the  assessment is verified.  When a notice is mailed by  the county assessor to the address of a  mortgagee,  the mortgagee, within 7 business days after the mortgagee receives  the notice, shall forward 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  mortgagee.  There shall be no liability for the failure of the mortgagee to  forward the notice to each mortgagor.  The assessor may provide for  the filing of complaints  and make revisions at times other than those dates published under Section  14-35. When the county assessor has completed the revision and correction and  entered the changes and revision in the assessment books, an affidavit shall be  attached to the assessment books in the form required by law, signed by the  county assessor.(b) In counties with 3,000,000 or more inhabitants, for parcels, other  than parcels in the class that includes the majority of the single-family  residential parcels under a county ordinance adopted in accordance with Section  4 of Article IX of the Illinois Constitution, located in the assessment  district for which the current assessment year is a general assessment year,  within 30 days after sending the required notices under this Section, the  county assessor shall file 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) a list of the parcels for which the notices under this  Section were sent, showing the following information for each such parcel: the  parcel index number, the township in which the parcel is located, the class for  the current year, the previous year's final total assessed value, the total  assessed value proposed by the county assessor, and the name of the person to  whom the notice required under this Section was sent.  The list shall be  available for public inspection at the office of the board during the regular  office hours of the board.  The list shall be retained by the board for at  least 10 years after the date it is initially filed by the county assessor.(c) The provisions of subsection (b) of this Section shall be applicable  beginning with the assessment for the 1997 tax year.    (Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)
35 ILCS 200/12-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 12-60. List of assessment changes; publications. When the board of  review in any county with less than 3,000,000 inhabitants decides to reverse or  modify the action of the chief county assessment officer, or to change the list  as completed, or the assessment or description of any property, the changes  shall be entered upon the assessment books.On or before the annual date for adjournment as fixed by Section 16-35, the  board of review shall make a full and complete list, by township if the county  is so organized, of all changes in assessments made by the board of review  prior to the adjournment date. The list shall contain the information  enumerated in Section 12-25 and shall show the amount of the assessment as it  appeared prior to and after being acted upon by the board of review. The board  of review need not show on the list changes which only correct the description  of the assessed property, the ownership of the property, or the name of the  person in whose name the property is assessed. Changes by the board that raise  or lower, on a percentage basis, the total assessed value of property in any  assessment district or the value of a particular class of property, need not be  shown on the list. However, the list shall contain a general statement  indicating that a change has been made and shall state the percentage of  increase or decrease.The board of review shall deliver a copy of the list to the county clerk who  shall file it in his or her office, and a copy to the chief county assessment  officer. The lists shall be public records and open to inspection of all  persons, and shall be preserved or destroyed in the manner described in Section  16-90.    (Source: P.A. 97-146, eff. 7-14-11.)
35 ILCS 200/12-65
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 12-65. (Repealed).        (Source: P.A. 88-455. Repealed by P.A. 97-146, eff. 1-1-12.)
35 ILCS 200/Art. 13 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Article 13.      Reassessment Procedures
35 ILCS 200/13-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 13-5.     Reassessment in disaster areas.     In every county which has been  declared a major disaster area by the President of the United States or the  Governor of the State of Illinois, the chief county assessment officer, board  of review or board of appeals shall, upon application by the property owner,  make a reassessment of any taxable property in the county which was  substantially damaged by the disaster. The Department shall advise with the  chief county assessment officers, boards of review or boards of appeals of the  several counties involved in connection with such reassessment.In the reassessment, the value of the property shall be determined as of the  date of the declaration of the county as a major disaster area. If the value of  any property on that date is, by reason of the disaster, less than the prior  assessment, the assessment for that year shall be arrived at by dividing by 365  the sum of the 2 products obtained (a) by multiplying the prior assessment by  the number of days from January 1 of that year to the date of the declaration  and (b) by multiplying the value of the property as of the date of the  declaration by the number of days from the date of the declaration to December  31 of that year.If the reassessment and computations occur prior to the adjournment of the  current board of review or board of appeals, the assessment of the property  shall be reduced accordingly. If the board of review or board of appeals has  adjourned at the time of the declaration, the Department shall convene the  board of review or board of appeals to make the reassessment of property  applied for after that adjournment.    (Source: P.A. 83-121; 88-455.)
35 ILCS 200/13-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 13-10.     Reassessment order by Department.     Whenever it appears to the  Department that the property in any county, or in any assessment district, has  not been assessed in substantial compliance with law, the Department may, in  its discretion, in any year, either before or after the original assessment is  completed by the local assessment officers, order a reassessment by the local  assessing officers for that year of all or any class of the taxable property in  the county or assessment district.  The reassessment shall be substituted for  the original assessment. The order directing a reassessment shall be filed in  the office of the county treasurer of the county in which the reassessment has  been ordered, except in counties having an elective board of review or board of  appeals in which case the order shall be filed with that board.If any general assessment is not published in any year for which the  assessment was made, or if that publication was not made in time to permit the  examination thereof by the Department in that year, the Department may in any  of the 3 years intervening between the years for which general assessments are  made, order reassessment of the last general assessment of all or any class of  property in the county or assessment district, and the reassessment shall be  substituted for the original general assessment for the intervening year and  thereafter until the next general assessment is made.No substitute assessment shall invalidate any prior assessment as to taxes  extended thereon.The Department may order the board of review of any county not having an  elected county assessor and an elective board of review to convene in  extraordinary session for the purpose of further revising, correcting and  equalizing the assessment of property within that county.When a reassessment has been ordered under this Section, the individual  assessments made under such order shall be reviewed, revised and corrected by  townships or taxing districts by the assessors making the reassessment.The assessors making the reassessment shall give notice of the order under  which it is made showing the class of property affected by the reassessment,  each township or taxing district to be reviewed, revised and corrected and the  time and place for the revision and correction, by publishing the notice in one  or more newspapers, published and having a general circulation in the county,  at least 5 days before the time set for the revision in each township or taxing  district.    (Source: P.A. 86-1481; 88-455.)
35 ILCS 200/13-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 13-15.     Manner of reassessment.     Reassessments shall be made in the same  manner and subject to the same laws and rules as an original assessment and  shall be subject to review and correction by the board of review or board of  appeals as in the case of an original assessment.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/13-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 13-20.     Review and equalization of reassessments.     The board of review or  board of appeals of the county in which a reassessment is made shall review,  correct, and equalize the reassessment in the same manner and subject to the  same laws and rules as an original assessment. The Department shall fix the  time and place of the meeting of the board to review and correct the  reassessment. At least one week before the meeting, the board shall publish a  notice of the time and place of its meeting, in at least one newspaper of  general circulation published in the county in which the reassessment is made,  except that in every township in which there is published one or more  newspapers of general circulation the notice shall be published in one of  those newspapers in each township. The board shall convene at the time and  place fixed in the order, and shall review, correct, return and certify  the reassessment in like manner, and shall have and exercise all the  powers and authority given to boards of review or boards of appeals, and  shall be subject to all the restrictions, duties and penalties of those  boards.  When a reassessment has been ordered, the board, at the time and place  fixed in the notice given as required by this Section, may hear complaints and  review and correct the reassessment by townships or assessment districts, as  the reassessment for such townships or assessment districts is completed and  certified by the chief county assessment officer, without waiting for the  completion of the entire reassessment. Two or more townships or assessment  districts may be notified for a revision and correction at the same time.    (Source: Laws 1951, p. 1181; P.A. 88-455.)
35 ILCS 200/13-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 13-25.     Assessment books.     Each local assessment officer, while engaged  in making a reassessment, shall have custody and possession of the assessment  books containing the original assessment and all property and other statements  and memoranda relating thereto. The person previously having custody shall  deliver the assessment books and other property to the local assessment officer  on demand. He or she shall, in making the reassessment, have all the power and  authority given by law to local assessment officers and shall be subject to all  the restrictions, liabilities and penalties imposed by law upon local  assessment officers.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/13-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 13-30.     Reassessment supplies; compensation.     The necessary books,  records and blank forms needed for a reassessment shall be furnished by the  same authorities that furnish books, records and blank forms for an original  assessment. Local assessment officers and the members of the board of appeals,  when convened in extraordinary session to make a reassessment or to review and  correct the reassessment shall receive the same compensation as for like  service in making or reviewing an original assessment.  The compensation and  all other expenses in making the reassessment shall be paid by the county on  the certificate of the Department.  However, the township, townships or other  assessment district or districts in which the reassessment is accomplished,  shall reimburse the county for all expenses, including amounts expended as  salaries or compensation, which the county has incurred by reason of the  reassessment. The amount to be contributed to the county by each such township  or other assessment district shall be apportioned on the basis of the expense  incurred in reassessing that township or assessment district.    (Source: P.A. 84-582; 88-455.)
35 ILCS 200/13-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 13-35.     Effect of reassessment.     A reassessment, when completed and  revised under this Code, shall be the assessment upon which taxes for that year  shall be levied and extended in the county or assessment district for which the  reassessment was made.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/Art. 14 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Article 14.      Revisions and Corrections
35 ILCS 200/14-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 14-5.     Incorrect listing; refund.(a) An assessment shall not be considered as invalid because the assessment  was not correctly listed or because the assessment was not in the name of the  true owner or owners.(b) If, because of an error by an assessor, a property is assessed in the  name of a person who is not the true owner, and that person pays taxes on the  property, the amounts so paid shall be refunded.  A claim for refund shall be  initiated by filing a complaint with the board of review or board of appeals  and the board shall allow the refund if the requirements of this Section are  met. If the refund is ordered, the refund shall be made by the county collector  in the manner provided by Section 20-175. A claim for refund under this Section  must be made within 5 years after the taxes were incorrectly paid.  Upon  allowing a refund, the board of review or board of appeals shall list and  assess the property in the name of the correct owner under Section 9-265.    (Source: P.A. 86-180; 88-455.)
35 ILCS 200/14-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 14-10.     Certificate of correction; counties of 3,000,000 or more.     If the county assessor in counties with 3,000,000 or more inhabitants, at any  time prior to the time 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)  is required to complete its work  and adjourn under Section 16-150, certifies to the board that there is a  mistake or error (other than a mistake or error of judgment) in the valuation  or assessment of any property, or in the entry of any assessment in the  assessment books, the county assessor  shall set forth the nature  and cause of the mistake or error. 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  give the person affected by the assessment notice an opportunity to be heard.  If 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)  is satisfied that a mistake or error has  occurred, the majority of the members  shall  endorse it by signing the certificate and shall order the assessor to correct  the mistake or error.    (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
35 ILCS 200/14-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 14-20. Certificate of error; counties of less than 3,000,000. In any  county with less than 3,000,000 inhabitants, if, at any time before judgment or  order of sale is entered in any proceeding to collect or to enjoin the  collection of taxes based upon any assessment of any property, the chief county  assessment officer discovers an error or mistake in the assessment (other than  errors of judgment as to the valuation of the property), he or she shall issue  to the person erroneously assessed a certificate setting forth the nature of  the error and the cause or causes of the error.  In any county with less than 3,000,000 inhabitants, if an owner fails to  file  an application for any homestead exemption provided under Article 15 during the previous assessment year and qualifies  for the exemption, the Chief County Assessment Officer pursuant to this  Section,  or the Board of Review pursuant to Section 16-75, shall issue a  certificate of error setting forth the correct taxable valuation of the  property.  The certificate, when properly  endorsed by the majority of the board of review, showing their concurrence, and  not otherwise, may be used in evidence in any court of competent jurisdiction,  and when so introduced in evidence, shall become a part of the court record and  shall not be removed from the files except on an order of the court.  (Source: P.A. 96-522, eff. 8-14-09.)
35 ILCS 200/14-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 14-25.     Certificate of error; tax exempt property.     If an exemption is  approved by the Department or by a final court decision in proceedings to  review an exemption decision of the Department under the Administrative Review  Law then a certificate of error shall be issued under Section 14-15 or  14-20  if one of the following is met:(a) If the property became eligible for the exemption at an  earlier time, a  certificate of error shall be issued  for  the period of eligibility, but in no event, except as otherwise provided in  this subsection (a), for more than the 3 assessment years  immediately preceding the assessment year for which the exemption was  approved. A certificate of error  shall be issued for the period of eligibility, but in no  event for more than the 5 assessment years immediately preceding the assessment  year for which the exemption was approved, if the municipality requests the  certificate of error before January 1, 1995.(b) If the property is subsequently erroneously assessed as non-exempt,  that  error shall be remedied by the issuance of a certificate of error.(c) If the owner failed to file an application for exemption, or a  certificate  of status under Section 15-10, for an assessment year following the assessment  year for which the exemption was approved and the property remains eligible for  exemption for the following year.    (Source: P.A. 88-455; 88-660, eff. 9-16-94.)
35 ILCS 200/14-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 14-30.     Hearings on revisions or corrections; public records.     In all  counties, all hearings held by the chief county assessment officer in support  of or in opposition to a proposed revision or correction in assessed valuation  shall be open to the public. All files maintained by the chief county  assessment officer relating to the assessed valuation of any property, and all  complaints, supporting documents, and other evidence submitted by the  complainant shall be available for public inspection during regular office  hours of the chief county assessment officer.If a property owner wishes to support his or her request for a revision  or correction of valuation by facts set forth in income tax returns, he or she  shall submit the entire return to the chief county assessment officer. However,  only the portions of the return relating to the property for which a  revision or correction is requested shall be a public record. If requested  by the chief county assessment officer, the property owner shall execute a  consent in favor of the chief county assessment officer instructing the taxing  body with which the income tax return was filed to furnish a certified copy of  the return so that the accuracy of the copy submitted to the chief county  assessment officer may be verified.The chief county assessment officer shall promptly furnish to any person  copies of all complaints, supporting documents and other evidence submitted by  a complainant, subject to the foregoing qualification, and all public records  of the chief county assessment officer for a fee of 35 cents per page of legal  size or smaller and $1 for each larger page.    (Source: P.A. 77-1709; 88-455.)
35 ILCS 200/14-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 14-35.     Hearings by county assessor; counties of 3,000,000 or more.     In counties with 3,000,000 or more inhabitants, the county  assessor each year  shall sit for the purpose of revising the assessments.  The time of the sittings  shall be set by the county assessor by  notice as herein provided  after the  assessment books for one or more townships or taxing districts have been  completed. The assessments for one or more townships or taxing districts may be  revised at any sitting which may be adjourned from day to day as necessary. At  least one week before each sitting the county assessor  shall  publish a notice,  in some newspaper of general circulation published in the county, of the time  and place of the sitting, the township or townships, taxing district or taxing  districts for which the assessments will be considered at the sitting, and  the time within which applications for revisions of assessment may be made  by taxpayers. The county assessor  shall, upon completion of the  revision of  assessments for any township or taxing district, deliver the assessment books  for the township or taxing district to the board of appeals  (until the first Monday in December 1998 and the board of review  beginning on  the first Monday in December 1998 and thereafter).    (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)