reglab/housing_qa huggingface dataset:
35 ILCS 200/9-213
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-213. Explanation of equalization factors.  The chief county assessment officer in every county with less than 3,000,000 inhabitants must provide a plain-English explanation of all township, county, and State equalization factors, including the rationale and methods used to determine the equalizations. If a county Internet website exists, this explanation must be published thereon, otherwise it must be available to the public upon request at the office of the chief county assessment officer.  (Source: P.A. 96-122, eff. 1-1-10.)
35 ILCS 200/9-215
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-215.     General assessment years; counties of less than 3,000,000.     Except as provided in Sections 9-220 and 9-225, in counties having the  township form of government and with less than 3,000,000 inhabitants, the  general assessment years shall be 1995 and every fourth year thereafter.  In  counties having the commission form of government and less than 3,000,000  inhabitants, the general assessment years shall be 1994 and every fourth year  thereafter.    (Source: P.A. 86-1481; 87-1189; 88-455.)
35 ILCS 200/9-220
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-220.         Division into assessment districts; assessment years;  counties of 3,000,000 or more.(a) Notwithstanding any other provision in this  Code to the contrary, until January 1, 1996,  the county board of a county with 3,000,000 or more  inhabitants may by resolution divide the county into any number of assessment  districts.  If the county is organized into townships, the assessment districts  shall follow township lines.  The assessment districts shall divide, as near as  practicable, the work of assessing the property in the county into equal parts  but neither the area nor the number of parcels need be equal in the assessment  districts.  The resolution shall number the assessment districts and provide  for a general reassessment of each district at regular intervals determined by  the county board.(b) Beginning January 1, 1996, in counties with 3,000,000 or more  inhabitants, assessment districts  shall be subject to general reassessment according to the  following schedule:(1) The first assessment district shall be subject to     general reassessment in 1997 and every 3 years thereafter.(2) The second assessment district shall be subject     to general reassessment in 1998 and every 3 years thereafter.(3) The third assessment district shall be subject to     general reassessment in 1996 and every 3 years thereafter.The boundaries of the 3 assessment districts are as follows: (i) the first  assessment district shall be that portion of the county located within the  boundaries of a municipality with 1,000,000 or more inhabitants, (ii) the  second assessment district shall be that portion of the county that lies north  of State Route 64 (North  Avenue) and outside the boundaries of a municipality with 1,000,000  or more  inhabitants, and (iii) the third assessment district shall be that portion of  the county that lies south of State Route 64 (North Avenue) and outside the  boundaries of a  municipality with 1,000,000 or more inhabitants.    (Source: P.A. 88-455; 89-126, eff. 7-11-95.)
35 ILCS 200/9-225
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-225.     Division of county into four assessment districts.       Resolutions of any county board dividing the county into four assessment  districts, if adopted before January 1, 1990, shall remain valid thereafter  unless and until repealed by the county board.The county board of any county may, by resolution adopted after  January 1, 1992, divide the county into 4 assessment districts.  The county  clerk shall forward a copy of the resolution to the Department.  The assessment  districts shall follow township lines if the county is organized into  townships, and shall divide, as near as may be, the work of assessing the  property in the county into 4 equal parts. Neither the area nor the number of  parcels of property need be equal in the 4 assessment districts.  The  resolution shall number the assessment districts 1 to 4 inclusive.  The general  assessment years for assessment district number 1 shall be 1992 and every  fourth year thereafter; for assessment district number 2, the general  assessment years shall be 1993 and every fourth year thereafter; for assessment  district number 3, the general assessment years shall be 1994 and every fourth  year thereafter; and for assessment district number 4, the general assessment  years shall be 1995 and every fourth year thereafter.  However, the general  assessments shall not include property constituting a farm which is assessed  under Sections 10-110 through 10-140.  The county board of any county divided  into assessment districts under this paragraph may provide by resolution for  the assessment of the entire county in the general assessment year provided by  law for that county and for the dissolution of the assessment district after  the first such assessment.    (Source: P.A. 86-1481; 87-1189; 88-455.)
35 ILCS 200/9-230
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-230. Return of township or multi-township assessment books.(a) The  township or multi-township assessors in counties with less than  600,000  inhabitants, based on the 2000 federal decennial census, shall, on or before June 15 of the assessment year, return  the assessment books or workbooks to the supervisor of  assessments.  The township or multi-township assessors in counties with 600,000 or more but  no more than 700,000 inhabitants, based on the  2000 federal decennial census, shall, on or before July 15 of the assessment year, return the assessment books or  workbooks to the supervisor of assessments.  The township or multi-township assessors in counties with less than 3,000,000  inhabitants, but more than 700,000    inhabitants, based on the 2000 federal decennial census, shall, on or  before November 15  of the assessment year, return the assessment books or workbooks to the  supervisor of assessments. If a township or  multi-township assessor in a county  with less than 3,000,000 inhabitants, based on the 2000 federal decennial census, does  not return the assessment books or work books within the required time, the  supervisor of assessments may take possession of the books and complete the  assessments pursuant to law. Each of the books shall be verified by affidavit  by the assessor substantially as follows:    State of Illinois))ss.County of .......)I do solemnly swear that the book or books .... in number, to which this  affidavit is attached, contains a complete list of all of the property in the  township or multi-township or assessment district herein described subject to  taxation for the year .... so far as I have been able to ascertain, and that  the assessed value set down in the proper column opposite the descriptions of  property is a just and equal assessment of the property according to law.Dated ...............(b) If the supervisor of assessments determines that the township or  multi-township assessor has not completed the assessments as required by law  before returning the assessment books under this Section, the county board may  submit a bill to the township board of trustees for the reasonable costs  incurred by the supervisor of assessments in completing the assessments.  The moneys collected under this subsection may be used by the supervisor of assessments only for the purpose of recouping costs incurred in completing the assessments.    (Source: P.A. 96-486, eff. 8-14-09; 97-797, eff. 1-1-13.)
35 ILCS 200/9-235
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-235.     Failure to complete assessments.     If the board of review,  in any county under township organization with less than 3,000,000 inhabitants,  fails to complete its work for the assessment year by the next January 1, the  supervisor of assessments shall issue work books to the township assessors  until the board of review completes its work.    (Source: P.A. 85-1253; 88-455.)
35 ILCS 200/9-240
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-240.     Assessment book totals.     The assessor and chief county assessment  officer shall add up and note the aggregate of each column in the assessment  books; and shall also add in each book, under proper headings, a tabular  statement, showing the footings of the several columns upon each page; and  shall add up and set down the total of each column. When the assessor or chief  county assessment officer returns several assessment books, he or she shall, in  addition to this tabular statement, return a similar statement showing the  totals of all the books.    (Source: P.A. 83-121; 88-455.)
35 ILCS 200/9-245
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-245. Return of books to board of review; counties of less than  3,000,000.  In counties with less than 3,000,000 inhabitants, the chief county  assessment officer shall on or before the third Monday in June of the  assessment year, or on or before the 90th day following the certification of the final township assessment roll in the county, certified pursuant to Section 9-230 of this Code, whichever is later, return the assessment books to the board of review verified by  affidavit, substantially in the following form:  State of Illinois))ss........... County)I,...., chief county assessment officer  do solemnly swear that this  book contains a correct and full list of all the property subject to taxation  in ...., so far as I have been able to ascertain the same; and  that the assessed value set down in the column opposite the descriptions of  property is a just and equitable assessment under the law, to the best of my  knowledge and belief, and that the footings of the columns and  the  accompanying tabular statement, are correct to the best of my knowledge and  belief.Dated ..........  (Source: P.A. 99-573, eff. 7-15-16.)
35 ILCS 200/9-250
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-250.     Abstract of assessment by county clerk.     Annually, upon receipt  of the assessment books from the board of review or board of appeals, each  county clerk shall make out and, within 30 days, transmit to the Department, on  forms provided or approved by the Department, an abstract of the assessment of  property. The values to be given in the abstracts shall be the assessed  valuations.    (Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/9-255
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-255.     Statement of incomplete assessments.     In case of the failure  of any assessor to certify the assessment within the time specified in this  Act, each county clerk shall transmit to the Department a statement of the  assessment in all the townships or districts from which returns have been  received, together with a statement of the amount of taxable property assessed  in the defaulting townships or districts for the previous year.    (Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/Art. 9 Div. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Division 5.      Omitted property
35 ILCS 200/9-270
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-270. Omitted property; limitations on assessment. A charge for tax  and interest for previous years, as  provided in Sections 9-265 or 14-40, shall not be made  against any property for years prior to the date of ownership of the person  owning  the property at the time the liability for the  omitted tax was first  ascertained. Ownership as used in this section shall be held to refer to  bona fide legal and equitable titles or interests acquired for value and  without notice of the tax, as may appear by deed, deed of trust, mortgage,  certificate of purchase or sale, or other form of contract. No charge  for tax of previous years, as provided in Section 9-265,  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; (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 the 16 month period immediately following the receipt of that  notice; (3) the owner of the property gave notice as  required by Section 9-265; (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; (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; (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 owner of property, if known, assessed under this and the  preceding section shall be notified by the county assessor, board of  review or  Department, as the case may require.  (Source: P.A. 96-1553, eff. 3-10-11.)
35 ILCS 200/Art. 10 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Article 10.      Valuation Procedures for Special Properties
35 ILCS 200/Art. 10 Div. 1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Division 1.      Solar energy systems
35 ILCS 200/10-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-10.     Valuation of solar energy systems.     When a solar energy system  has been installed in improvements on any property, the owner of that property  is entitled to claim, by filing with the chief county assessment officer, an  alternate valuation of those improvements.   When a claim for alternate  valuation is filed, the chief county assessment officer shall ascertain the  value of the improvements as if equipped with a conventional heating or cooling  system and the value of the improvements as equipped with the solar energy  system. So long as the solar energy system is used in total or part as the  means of utilizing solar energy improvements, the alternate valuation computed  as the lesser of the two values ascertained under this paragraph shall be  applied.  When the solar energy system so valued ceases to be used as the means  of heating or cooling those improvements, the owner of that property shall  within 30 days notify the chief county assessment officer in writing  by certified mail.    (Source: P.A. 80-430; 88-455.)
35 ILCS 200/Art. 10 Div. 2 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Division 2.      Residential property
35 ILCS 200/10-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-15.     Condominiums and cooperatives.     In counties with 200,000 or more  inhabitants which classify property, condominiums occupied by the owner as a  residence for a minimum of 6 months during the year and created in accordance  with the provisions of the "Condominium Property Act", as well as land with  improvements owned and operated as a cooperative, shall be assessed on the same  basis of assessment as single family residences in such counties.    (Source: P.A. 78-709; 88-455.)
35 ILCS 200/10-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-20.     Repairs and maintenance of residential property.     Maintenance and repairs to residential property owned and used  exclusively for a residential purpose shall not increase the assessed  valuation of the property. For purposes of this Section, work  shall be deemed repair and maintenance when it (1) does not increase the  square footage of improvements and does not materially alter the  existing character and condition of the structure but is limited to work  performed to prolong the life of the existing improvements or to keep the  existing improvements in a well maintained condition; and (2) employs  materials, such as those used for roofing or siding, whose value is not greater  than the replacement value of the materials being replaced.  Maintenance and repairs, as  those terms are used in this Section, to property that enhance the overall  exterior and interior appearance and quality of a residence by restoring  it from a state of disrepair to a standard state of repair do not "materially  alter the  existing character and condition" of the residence.    (Source: P.A. 90-788, eff. 8-14-98.)
35 ILCS 200/10-23
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-23. Improvements to residential property; accessibility.(a)  Accessibility improvements made to residential property shall not increase the assessed valuation of the property for a period of 7 years after the improvements are completed.(b)  For the purposes of this Section, "accessibility improvement" means a home modification listed under the Home Services Program administered by the Department of Human Services (Part 686 of Title 89 of the Illinois Administrative Code), including, but not limited to the installation of ramps and grab-bars, widening door-ways, and other changes to enhance the independence of a disabled or elderly individual.   (Source: P.A. 99-375, eff. 8-17-15.)
35 ILCS 200/10-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 10-25.     Model homes, townhomes, and condominium units.     If the  construction of a single family dwelling is  completed after December 29, 1986 or the construction of a single family  townhome or condominium unit is completed after the effective date of this  amendatory Act of 1994, and that dwelling, townhome, or condominium unit  is not occupied as a  dwelling but is used as a display or demonstration model home, townhome or  condominium unit for prospective  buyers of the dwelling or of similar homes, townhomes, or condominium units   to be built on  other property, the  assessed value of the property on which the dwelling, townhome, or  condominium was constructed shall be  the same as the assessed value of the property prior to construction and prior  to any change in the zoning classification of the property prior to  construction of the dwelling, townhome or condominium unit.  The  application of this Section shall not be  affected if the display or demonstration model home, townhome or condominium  unit contains home furnishings,  appliances, offices, and office equipment to further sales activities. This  Section shall not be applicable if the dwelling, townhome, or condominium  unit is occupied as a dwelling or  the property on which the dwelling, townhome, or condominium unit is  situated is sold or leased for use other  than as a display or demonstration model home, townhome, or condominium  unit.  No property shall be eligible  for calculation of its assessed value under this Section for more than a  10-year period. If the dwelling, townhome, or condominium unit becomes  ineligible for the alternate valuation,  the owner shall within 60 days file with the chief county assessment officer a  certificate giving notice of such ineligibility.For the purposes of this Section, no corporation, individual, sole proprietor  or partnership may have more than a total of 3 model homes, townhomes, or  condominium units at the same time  within a 3 mile radius.  The center point of each  radius shall be the display or demonstration model that has been used as such  for the longest period of time.  The person liable for taxes on property  eligible for assessment as provided in this Section shall file a verified  application with the chief county assessment officer on or before (i)  April 30 of each assessment year for which that assessment is desired in  counties with a population of 3,000,000 or more and (ii) December 31 of  each assessment year for which that assessment is desired in all other  counties. Failure to make a  timely filing in any assessment year constitutes a waiver of the right to  benefit for that assessment year.    (Source: P.A. 91-347, eff. 1-1-00.)
35 ILCS 200/Art. 10 Div. 3 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Division 3.      Residential developments