reglab/housing_qa huggingface dataset:
35 ILCS 200/1-23
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-23. Compulsory sale.  "Compulsory sale" means (i) the sale of real estate for less than the amount owed to the mortgage lender or mortgagor, if the lender or mortgagor has agreed to the sale, commonly referred to as a "short sale" and (ii) the first sale of real estate owned by a financial institution as a result of a  judgment of foreclosure, transfer pursuant to a deed in lieu of foreclosure, or consent judgment, occurring after the foreclosure proceeding is complete.  (Source: P.A. 96-1083, eff. 7-16-10.)
35 ILCS 200/1-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-25.     Collector's tax book; Collector's warrant book.     When used in  reference to a collector's tax book, all mechanically, electronically, or  otherwise produced record making material. The substantive information required  to be placed in and kept as a public record in a tax collector's book by this  Code may be transferred from one media to another within this definition, but  the substantive information shall not be changed in the process and the record  made shall reflect and make available exactly the same substantive tax  information as tax collector's books would contain and reflect had any other  method been used.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-30.     Columns.     When used in a reference to Collector's tax books,  includes any kind of division that will clearly separate the material required  by this Code to be placed in separate columns.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-35.     County Board.     The elected governing body of a county.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-40.     Department.     Department of Revenue of the State of Illinois.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-45.     Developed coal.     When used in connection with valuing coal means  the  acres of land for which a permit has been issued under the Surface Coal Mining  Land Conservation and Reclamation Act containing coal that is anticipated to be  mined during the lesser of 5 years following the current assessment date, the  term of the permit, or the life of the mine,  if initial extraction of coal  from the land will occur in the year immediately following the assessment date.   For purposes of this Section, "mining" or "initial extraction" means the first  removal of coal from the coal seam.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-46
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-46. Electronic. Includes electrical, digital, magnetic, optical, electromagnetic, or any other form of technology that has capabilities similar to these technologies.  (Source: P.A. 97-1054, eff. 1-1-13.)
35 ILCS 200/1-47
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-47. Electronic record. A record generated, communicated, received, or stored by electronic means for use in an information system or for transmission from one information system to another.  (Source: P.A. 97-1054, eff. 1-1-13.)
35 ILCS 200/1-48
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-48. Electronic signature. A signature in electronic form attached to, or logically associated with, an electronic record.  (Source: P.A. 97-1054, eff. 1-1-13.)
35 ILCS 200/1-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-50.     Fair cash value.     The amount for which a property can be  sold in the due course of business and trade, not under duress, between a  willing buyer and a willing seller.    (Source: P.A. 88-455.)
35 ILCS 200/1-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-55.     33 1/3%.     One-third of the fair cash value of property, as  determined by the Department's sales ratio studies for the 3 most recent years  preceding the assessment year, adjusted to take into account any changes in  assessment levels implemented since the data for the studies were collected.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-60.     Farm.     When used in connection with valuing land and buildings  for an agricultural use, any property used solely for the  growing and harvesting of crops; for the feeding, breeding and  management of livestock; for dairying or for any other agricultural or  horticultural use or combination thereof; including, but not limited to,  hay, grain, fruit, truck or vegetable crops, floriculture, mushroom  growing, plant or tree nurseries, orchards, forestry, sod farming and  greenhouses; the keeping, raising and feeding of livestock or poultry,  including dairying, poultry, swine, sheep, beef cattle, ponies or  horses, fur farming, bees, fish and wildlife farming.  The dwellings and  parcels of property on which farm dwellings are immediately  situated shall be assessed as a part of the farm.  Improvements, other  than farm dwellings, shall be assessed as a part of the farm  and in addition to the farm dwellings when such buildings contribute in  whole or in part to the operation of the farm.  For purposes of this  Code, "farm" does not include property which is primarily used for  residential purposes even though some farm products may be grown or farm  animals bred or fed on the property incidental to its primary use.  The  ongoing removal of oil, gas, coal or any other mineral from property used for  farming shall not cause that property to not be considered as  used solely for farming.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-65
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-65.     General Assessment.     The general assessment of property under  Sections 9-215, 9-220 and 9-225.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-70
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-70.     He; him; his; she; her.     Male, female, company, corporation,  firm, society, singular or plural number.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-75
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-75.     Inhabitants.     The residents of a taxing district as counted in  the most recent finalized decennial Federal census, unless otherwise stated.    (Source: P.A. 88-455.)
35 ILCS 200/1-80
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-80.     Legal Description; Proper Description; Description.     The  describing of property (a) by reference to government surveys or by metes and  bounds; (b) when subdivided into lots and blocks, by reference to duly recorded  plats, or (c) by reference to an index number established in accordance with  Section 9-45.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-85
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-85.     Local Assessment Officers.     County assessors, supervisors of  assessment, township assessors, multi-township assessors, boards of review, and  boards of appeals.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-90.     Mortgage lender.     Any institution, association,  partnership, corporation, or person that is engaged in this State in the  business of making loans of moneys, or that regularly makes loans of moneys in  this State, or that services loans, including the collections of loans  directly secured by mortgages, trust deeds in the nature of mortgages  or other instruments in the nature of mortgages, which constitute a lien upon  property in this State.    (Source: P.A. 88-455.)
35 ILCS 200/1-95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-95.     Mortgagor.     An owner of property situated in any county of  this State who creates a lien against the property in favor of a mortgage  lender by executing a mortgage, trust deed in the nature of a mortgage or other  instrument in the nature of a mortgage covering the property.    (Source: P.A. 88-455.)
35 ILCS 200/1-100
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-100.     Multi-Township Assessor.     An official elected to perform the  duties of a township assessor in an assessing district comprising more than one  township.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-105
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-105.         Multi-Township Assessment District Board of Trustees;  Multi-Township Board of Trustees. The township supervisors and the township  clerks of the several townships comprising a district for assessment purposes  serving ex officio as the Multi-Township Assessment District Board of Trustees.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-110
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-110.     Number.     The singular shall include the plural, and the plural  shall include the singular.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-115
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-115.     Oath.     Oath or affirmation.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-120
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-120. Property Index Number or Permanent Index Number; PIN. A number used to identify a  parcel of property for assessment and taxation purposes.  The index number  shall constitute a sufficient description of the property to which it has been  assigned, wherever a description is required by this Code. "Property Index Number" and "Permanent Index Number" shall be construed to be interchangeable terms.The changes to this Section made by this amendatory Act of the 97th General Assembly shall be construed as being declaratory of existing law and not as a new enactment.   (Source: P.A. 97-557, eff. 7-1-12.)
35 ILCS 200/1-125
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-125.     Person;  Persons.     Male, female, corporation, company, firm,  society, singular or plural number.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-135
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-135.     Section.     A Section of this Code unless otherwise stated.    (Source: P.A. 88-455.)
35 ILCS 200/1-136
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-136. Signed or signature. Includes any symbol executed or adopted, or any security procedure employed or adopted, using electronic means or otherwise, by or on behalf of a person with  the intent to authenticate a record.  (Source: P.A. 97-1054, eff. 1-1-13.)
35 ILCS 200/1-140
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-140.     Stamp, stamped or stamping.     In columns, on receipts, or  otherwise  as provided in this Code, includes any print, punch symbol, or electronic  validation used to represent a stamp or stamping. Where this Code requires  words or abbreviations of words to accompany a stamp or stamping, those words  or abbreviations must appear with the stamp.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-145
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-145.     Tax; Taxes.     Any tax, special assessments or costs, interest or  penalty imposed upon property.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-150
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

Sec. 1-150.     Taxing District.     Any unit of local government, school district  or community college district with the power to levy taxes.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/1-155
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 1 - General

(35 ILCS 200/1-155)Sec. 1-155.     Year.     When used in this Code, with reference to taxes of or for  a year, means a calendar year.    (Source: P.A. 86-1481; 87-877; 88-455.)
35 ILCS 200/Tit. 2 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

 TITLE 2.      ASSESSMENT OFFICIALS
35 ILCS 200/Art. 2 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

 Article 2.      Township Assessment Officials
35 ILCS 200/2-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 2-5.     Multi-township assessors.     Townships with less than 1,000  inhabitants shall not elect assessors for each township but shall elect  multi-township assessors.(1) If 2 or more townships with less than 1,000     inhabitants are contiguous, one multi-township assessor shall be elected to assess the property in as many of the townships as are contiguous and whose combined population is 1,000 or more inhabitants.(2) If any township of less than 1,000 inhabitants is     not contiguous to another township of less than 1,000 inhabitants, one multi-township assessor shall be elected to assess the property of that township and any other township to which it is contiguous.   (Source: P.A. 87-818; 88-455.)
35 ILCS 200/2-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 2-15.     Voluntary establishment of multi-township assessment districts.     Any 2 or more contiguous townships in any one county, other than townships  provided for in Sections 2-5 and 2-10, may by majority vote  of each board of trustees of  the townships, form a multi-township assessment district comprising those  townships. This determination shall be made no later than October 1 of the year  preceding the year in which township officials are elected. If one or more of  those township assessor's offices is vacant, a determination to form a  multi-township assessment district may still be made  at the time of that  vacancy. The assessor or assessors remaining in office in one or more of the  townships comprising the multi-township assessment district shall assume the  duties of multi-township assessor until a successor is elected or appointed and  qualified. If there is no township assessor remaining in office at the time,  the board of trustees of the multi-township assessment district, as defined in  Section 2-20, shall appoint a multi-township assessor for the unexpired terms  of the former elected township assessors as provided in this Code.The township boards of trustees shall notify the supervisor of assessments  and the Department prior to December 1 of the year in which they have taken  any action prescribed in this Section.    (Source: P.A. 88-455; 88-670, eff. 12-2-94.)
35 ILCS 200/2-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 2-20.         Township and Multi-Township Boards of Trustees; Elected  Assessors.  The township supervisors and clerks of townships comprising a  multi-township assessment district, and the township board of trustees in  townships that are not a part of a multi-township assessment jurisdiction,  shall, ex officio, constitute a multi-township or township board of trustees  for their respective assessment jurisdictions.Each multi-township board of trustees shall organize and select one of  its number as chairman, another as clerk and another as treasurer.  These  officers shall serve a term of 2 years or until their successors are elected,  except no person shall be a member of a multi-township board of trustees after  the expiration of his or her term as township supervisor or township clerk.The powers and duties of a multi-township board of trustees or township board  of trustees concerning property tax assessment administration shall be limited  to the following: (1) levying taxes necessary to provide the funds required by  the budget adopted for the township or multi-township assessor and certifying  the levy to the county clerk, (2) determining and approving the budget of the  assessor, (3) determining a salary for the assessor, and (4) setting the  compensation of any assessor or temporarily appointed because the assessor is  physically incapacitated, according to Section 60-5 of the  Township Code.  The levy shall not be included within any  statutory limitation of rate or amount for other township purposes, but shall  be in addition to that rate or amount.  The board shall have no power to  approve or disapprove personnel of the multi-township or township assessor.  The treasurer of the multi-township board of trustees shall have the duties and  responsibilities of the township supervisor in relation to the township  assessor in the maintenance and disbursement of funds of the multi-township  assessor.The changes made in this Section by Public Act 82-554 do not  apply to any township in a county with more than 3,000,000 inhabitants.    (Source: P.A. 88-455; 88-670, eff. 12-2-94.)
35 ILCS 200/2-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 2-25.     Transition to multi-township organization.     No later than December  1 preceding the date the multi-township assessor takes office, the assessors of  townships included in the multi-township district and the supervisor of  assessments shall deliver to the multi-township assessor all books, records,  supplies, and other property relating to their assessing office, taking the  multi-township assessor's receipt therefor. The township supervisors of the  townships comprising the multi-township district shall transfer to the  multi-township treasurer all funds relating to or budgeted for purposes of  township assessments. Any accounts or tax moneys for township assessment  purposes thereafter shall be paid to the multi-township treasurer of the  multi-township district, with copies of the county treasurer's  disbursement statements going directly to the multi-township assessor.    (Source: P.A. 81-838; 88-455.)
35 ILCS 200/2-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 2-30.     Budget Making.     At least 60 days prior to the beginning of each  fiscal year, the assessor for each multi-township assessment district or  township shall prepare and present on forms provided or approved by the  Department an office budget for the ensuing fiscal year. The multi-township or  township board of trustees shall adopt a budget and appropriation ordinance in  accordance with the Illinois Municipal Budget Law.The multi-township board must, at least 30 days before the  public hearing required by Section 3 of the Illinois Municipal Budget Law,  prepare or cause to be prepared a tentative budget and appropriation ordinance  and file the ordinance with the township clerks of the townships comprising the  multi-township  assessment district.  The township clerks must make the tentative budget and  appropriation ordinance available for public inspection for at least 30 days  before final action on the ordinance. The required public hearing must be held  on or before the last day of the first quarter of the fiscal year before the  board. Notice of the hearing must be given by publication in a newspaper  published in  the multi-township assessment district at least 30 days before the time of the  hearing. If there is no newspaper published in the multi-township assessment  district, notice of the public hearing may be given by posting notices in 5 of  the most public places in each township comprising the multi-township  assessment district.  It is the duty of the township clerks to arrange for the  public hearing. The board at the public hearing may adopt all or part of the  tentative budget and appropriation ordinance, as the board deems necessary.The multi-township or township board of trustees shall determine the amount  required and permitted by law to finance the operations of the office of  the multi-township or township assessor.  The board of trustees shall certify  that amount in a levy to the county clerk in the manner provided  in Section 2-20. The county clerk shall extend the tax levies,  as provided in this Code, against all taxable property within the jurisdiction.    (Source: P.A. 92-684, eff. 7-16-02.)
35 ILCS 200/2-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 2-35.     Disconnection petition.(a) A township with 1,000 or more inhabitants according to the last  preceding special Federal Census may be disconnected from a multi-township  district under this Section if: (1) the township had less than 1,000  inhabitants preceding the date on which the township was included within a  multi-township district under Section 2-5 and 2-10; or (2) the township was  included within a multi-township district created under Section 2-15.(b) If a petition for the disconnection from a multi-township assessment  district of a township described in subsection (a) is signed by 10% of the  registered voters of the township and is filed with the clerk of the township  no later than August 1 of the year preceding the year in which the  multi-township assessor is to be elected, the clerk shall promptly forward the  petition to the township board of trustees. The township board of trustees  shall adopt or reject the petition within 60 days after receiving it.  If the  board adopts the petition, the township shall be disconnected from the  multi-township district, effective upon the expiration of the term of office of  the incumbent multi-township assessor.(c) After the disconnection of a township under this Section, the  multi-township district shall continue to exist. If only one township remains  in the district after the disconnection or if the combined population of the  remaining townships is less than 1,000 inhabitants, the disconnection shall not  be allowed.    (Source: P.A. 84-1051; 88-455.)
35 ILCS 200/2-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 2-40.     Notice of disconnection.     Within 60 days of an adoption of a disconnection petition under Section 2-35,  the clerk or clerks of the disconnected township or townships shall notify the  Department of that fact.When so notified, the Department shall amend the list filed with the  Secretary of State under Section 2-10.    (Source: P.A. 85-340; 88-455.)