70 ILCS 605/5-3
2021 Illinois Compiled Statutes|Chapter 70 - SPECIAL DISTRICTS|70 ILCS 605/ - Illinois Drainage Code.|Article V - Levy And Collection Of Assessments

 (from Ch. 42, par. 5-3)Sec. 5-3.     Original Assessments - Assessment Roll.(1) In their assessment roll, the commissioners shall set down in proper  columns (a) the name and address of the owner, when known, of each tract of  land (including lots, railroad tracks and right-of-way and like property)  within the district and affected by the proposed work or, if the name and  address of the owner is unknown, then the name and address of the person  who last paid the general taxes thereon, as shown by the County Collector's  books; (b) a description of each tract affected, in words or figures or  both; provided that, in counties in which a real estate index number system  has been established in accordance with Section 9-45 of the Property Tax  Code, the index number shall be used in  addition to the legal description; (c) the number of acres in each tract of  land (but not including lots, railroad tracks and rights-of-way and like  property); (d) the amount of benefits, if any, levied against each tract; (e)  the amount of annual benefits, if any, levied against each tract; (f) the  amount of damages to land not taken, if any, allowed to each tract; (g) the  amount of compensation for land taken, if any, allowed to each tract; and (h)  the amount of fees for the future recordation of documents anticipated for each  tract.(2) The commissioners shall also include in their assessment roll (a) the  names and addresses of the municipal corporations or quasi municipal  corporations owning municipally owned property or property held for public use  within the district and affected by the proposed work; (b) a general  description of all such municipally owned or controlled property; (c) the  amount of benefits, if any, levied against such municipally owned or controlled  property; (d) the amount of annual benefits, if any, levied against such  property; (e) the amount of damages allowed to land not taken, if any, and (f)  the amount of compensation allowed for land taken,  if any.(3) In like manner, the commissioners shall include in their assessment  roll (a) the name and address of any other district or municipal corporation  exercising drainage powers and made a party to the proceedings to organize the  district, (b) a general description of the lands, lots or other property in  such other district or municipal corporation benefited by the proposed work,  (c) the amount of the assessment for benefits levied against such other  district or municipal corporation and (d) the amount of annual benefits, if  any, assessed against such other district or municipal corporation.The land to be occupied by the district for its right-of-way and the  land or other property to be taken or used for any drainage purposes shall  not be subject to assessment for benefits. In describing lands in their  assessment rolls, the commissioners shall not be required to describe the  same in 40 acre tracts, but they may include in a single description all of  the land owned by the same individual or the same group of individuals  situated in the same section, or they may use the same descriptions as  those used in the Collector's books if such descriptions are otherwise  adequate and correct.The assessment roll shall be accompanied by an affidavit stating (a)  that diligent inquiry and search of public records have been made by the  commissioners, or by someone acting under their direction, to determine the  names and addresses of the owners of land within the district and subject  to assessment; (b) that a careful examination was made of the Collector's books  to ascertain the names and addresses of the persons who last paid the general  taxes on any lands for which the names and addresses of the owners are unknown;  and (c) that such names and addresses are set forth in the assessment roll. The  affidavit may be made by the commissioners or by the person who made the search  under their direction.    (Source: P.A. 88-670, eff. 12-2-94.)