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

Sec. 5-5. Election of commissioners of board of review; counties of  3,000,000 or more.(a) In counties with 3,000,000 or more inhabitants,  on the first Tuesday after the first Monday in November 1994, 2  commissioners of the board of appeals  shall be elected to hold office from the  first Monday in December following their election  and until the first Monday in December 1998. In case of any  vacancy, the chief judge of the circuit court or any judge of that circuit  designated by the chief judge shall fill the vacancy by appointment. The  commissioners shall be electors in  the particular county at the time of their election or appointment and shall  hold no other lucrative public office or public employment. Each commissioner  shall receive compensation fixed by the county board, which shall be paid out  of the county treasury and which shall not be changed during the term for which  any commissioner is elected or appointed.  Effective the first Monday in December 1998, the board  of appeals is abolished.The board of appeals shall maintain sufficient evidentiary records to  support all decisions made by the board of appeals.  All records, data,  sales/ratio studies, and other information necessary for the board  of review elected under subsection (c) to perform  its functions and  duties shall  be transferred by the board of appeals to the board of review on  the first Monday in December 1998.(b) (Blank).(c) In each county  with 3,000,000 or more inhabitants, there is created a board of  review. The board of review shall consist of 3 commissioners,  one elected from each election district in the county  at the general election in 1998  to hold office for a term beginning  on the first Monday in December following their  election and until their  respective successors are elected and qualified.No later than June 1, 1996, the General Assembly shall establish the  boundaries for the 3 election districts in each county with 3,000,000 or more  inhabitants. The election districts shall be compact, contiguous, and have  substantially  the same population based on the 1990 federal decennial census. One district  shall be designated as the first election district, one as the second  election district, and one as the third election district. The commissioner  from each district shall be elected to a term of 4 years.In the year following each federal decennial census, the General Assembly  shall reapportion the election districts to reflect the results of the  census. In 2021 and any year following the federal decennial census in which the results of the census are not available by March 31, the General Assembly may use other population data, including, but not limited to, the most recent American Community Survey 5-year data, to reapportion the districts. The reapportioned districts shall be compact, contiguous, and contain  substantially the same population. The commissioner from the  first district shall be  elected to terms of 4 years, 4 years, and 2 years. The  commissioner from the  second district shall be elected to terms of 4 years, 2 years, and 4 years. The  commissioner from the third  district shall be elected to terms of 2 years, 4 years, and 4 years.In case of vacancy, the chief  judge of the circuit court or any judge of the circuit court designated by the  chief judge shall fill the vacancy by appointment  of a person from the same political party.  If the vacancy is filled with more than 28 months remaining in the term, the  appointed commissioner shall serve until the next general  election, at which time a  commissioner shall be elected to serve for the remainder of the  term.  If a vacancy is filled with 28 months or less remaining in the term, the  appointment shall be for the remainder of the term.  No commissioner may be elected or appointed to the board of review unless he  or she has resided in the election district he or she seeks to represent for at  least 2 years before the date of the election or appointment.  In the  election following each federal decennial census and board of review  redistricting, a candidate for commissioner may be elected from any election  district that contains a part of the election district in which he or she  resided at the time of the redistricting and re-elected if a resident of the  new district he or she represents for 18 months prior to re-election.  The  commissioners shall hold no other lucrative public office or public  employment.Each commissioner shall receive compensation fixed by the  county board,  which shall be paid from the county treasury. Compensation for each  commissioner  shall be equitable and shall not be changed during the term  for which that commissioner is elected or appointed.  The county shall provide suitable office space for the board of review.For the year beginning on the  first Monday in December 1998 and ending the first Monday in December 1999, and  every fourth year thereafter, the chair of the board shall be the  commissioner elected  from the first district.  For the year beginning the first Monday in December  1999 and ending the first Monday in December 2000, and every fourth year  thereafter, the chair of the board shall be the commissioner  elected from the second  district.  For the year beginning the first Monday in December 2000 and ending  the first Monday in December 2001, and every fourth year thereafter, the chair  shall be the commissioner elected from the third district.  For  the year beginning  the first Monday in December 2001 and ending the first Monday in December 2002,  and every fourth year thereafter, the chair of the board shall be determined by  lot.On and after the  first Monday in December, 1998, any reference in this Code to a board of  appeals shall mean the board of review created under this subsection, and any  reference to a member of a board of review shall mean a  commissioner of a board of review.  Whenever it may be necessary for  purposes of determining its jurisdiction, the board of review shall be deemed  to succeed to the powers and duties of the former board of appeals; provided  that the board of review shall also have all of the powers and duties granted  to it under this Code.  All action  of the board of review shall be by a majority vote of its commissioners.  (Source: P.A. 102-12, eff. 6-4-21.)