reglab/housing_qa huggingface dataset:
35 ILCS 200/6-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 6-20.     Clerk of the board of review.(a) In counties with a board of review  appointed under Section 6-5, the clerk of the board of review shall collect and  analyze property transfers and property appraisals, and pursue other activities  the board considers proper and necessary to aid the board in the determination  of the percentage relationship, for each assessment district, between the  valuations at which locally assessed property is listed and 33 1/3% of the  estimated fair cash value of such property, or the values determined in  accordance with Sections 10-110 through 10-140, or the percentages provided by  a county ordinance adopted under Section 4 of Article IX of the Constitution of  Illinois.(b) In counties with 3,000,000 or more inhabitants, the county assessor  shall annually make available 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)  information utilized in the assessment of property, including, but not limited  to, reports generated from the multiple regression equation and sales/ratio  studies, if any. The county assessor shall make available 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), upon  request by any member of the board,  data used in compilation of the reports and studies. The Department shall make  available 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) sales/ratio  studies conducted by the Department.    (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
35 ILCS 200/6-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 6-25. Additional members. In counties with a board of review appointed  under Section 6-5, when the county board declares by resolution that the number  of complaints filed with the board of review has created an emergency situation  and caused a need for an expanded board of review, the chairman of the county  board may appoint additional qualified members to the board of review for the sole purpose of holding   separate hearings on complaints.  The additional members shall not take part in  the intracounty equalization process of the board of review under Section 16-60  or Section 16-65. If a board of review is expanded under this Section in Lake, DuPage, McHenry, or Kane County, then the chairman of that county board may appoint qualified residents of counties that are directly adjacent to that chairman's county to serve as additional members of the expanded board of review.  (Source: P.A. 96-825, eff. 11-25-09.)
35 ILCS 200/6-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 6-30.     Board of review in commission counties.     In counties not under  township organization with less than 3,000,000 inhabitants in which no board  of review is elected under Section 6-35, the board of county commissioners  shall constitute the board of review. They shall have all the powers and  perform all the duties conferred on or required by boards of review.  County  commissioners shall receive no additional compensation for serving on the board  of review.  County commissioners serving as the board of review must meet the  examination requirements of Section 6-32.  If any member of the board of county  commissioners fails to meet the examination requirements, the board of county  commissioners shall appoint a board of review.  Members of the county commissioners who meet the requirements of Section 6-32  may serve on the appointed board of review, but shall not receive additional  compensation.The board of county commissioners shall  appoint a 3-member board of review  if (i) the board of county commissioners so chooses or (ii) any member of the  board of county commissioners fails to meet the examination requirements of  Section 6-32.  No person may serve on an appointed board of review under this  Section unless he or she meets the examination requirements of Section 6-32.  Members of a board of review appointed by the board of county commissioners  shall receive a per diem for their services as established by the board of  county commissioners.A board of review appointed by the board of county commissioners shall serve  at the pleasure of the board of the county commissioners.  If the board of  review is appointed because any member of the board of county commissioners  fails to meet the examination requirements of Section 6-32 and all members  subsequently fulfill the requirements, the board of county commissioners may  terminate the authority of the sitting board of review, as soon as it completes  its work for a tax year, and serve as the board of review.    (Source:  P.A. 90-552, eff. 1-1-99; 91-732, eff. 1-1-01.)
35 ILCS 200/6-32
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 6-32.     Examination requirement.     In any county to which Section 6-30  applies, no person may serve on a board of review who has not passed an  examination prepared and administered by the Department to determine his or her  competence to hold the office.  The Department shall conduct examinations for  various counties in a convenient location in the region.  A candidate appearing  at the examination shall indicate to the Department the name of the county the  results shall be certified to if he or she successfully passes the examination.   The Department shall certify the list to each county from which candidates  have appeared at the examination location.   Within one year after the  effective  date of this amendatory Act of 1997, the Department shall conduct an  examination at least once in  each commission county for which the chairman of the County Board of  Commissioners requests an examination.  The Department may provide by rule the  maximum time that the name of a person who has passed the examination shall be  included on a list of persons eligible to serve on the board of review.    (Source: P.A. 90-552, eff. 1-1-99.)
35 ILCS 200/6-34
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 6-34.     Political makeup.     If the board of county commissioners  appoints a board of review as prescribed in Section 6-30, the board of review  shall consist of 2 members affiliated with the political party polling the  highest vote for any county office in the county and one member of the party  polling the second highest vote for the same county office at the last general  election.    (Source: P.A. 90-552, eff. 1-1-99.)
35 ILCS 200/6-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 6-35.     Elected boards of review.     In counties with 150,000 or more and  less than 3,000,000 inhabitants which had an elected board of review on January  1, 1993, the board of three persons shall continue in office. Every two years,  at the regular election of county officers in such counties, one member of the  board of review shall be elected to succeed the member whose term expires in  that year. Each member shall hold office for a term of 6 years and until a  successor is elected and qualified.  The persons so elected shall qualify  within 10 days after the canvass of the vote is completed. They shall hold no  other lucrative public office or public employment. Each member shall receive  an annual salary to be fixed by the county board and paid out of the county  treasury.  In case of any vacancy in the board of review or the failure of any  person elected to that office to qualify, the vacancy shall be filled by  appointment as provided in the general election law until a successor is  elected and has qualified. The member having the shortest term to serve shall  be the chairman of the board.    (Source: P.A. 86-181; 88-455.)
35 ILCS 200/6-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 6-40.     Election from districts.     In all counties which elect a board of  review, except counties with a county assessor elected under Section 3-45 and  except counties with a board of review elected under Section 5-5,  members shall be elected from 3 districts which are substantially equal in  number of inhabitants and, to the extent practicable, equal in geographic area.   On or before January 1 of the first year following a decennial census in which  board members will be elected, the supervisor of assessments shall prepare and  submit to the county board a map of the districts, designating each district as  1, 2 or 3.  The county board shall adopt the map or make changes as it deems  necessary and adopt the revised map on or before January 31.  If no map is  adopted by January 31, the map initially submitted by the supervisor of  assessments shall constitute the districts from which members of the board of  review shall be elected. As each term of a member of the board of review  expires, a new member shall be elected from a district, beginning with district  1 and proceeding through district 3.    (Source: P.A. 88-455; 89-126, eff. 7-11-95.)
35 ILCS 200/6-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 6-45.     Abolition of elected board of review.     If any county contains  within its limits 3,000,000 or more inhabitants, as determined by the last  Federal decennial or special census, that county shall at once come under the  provisions of this Code relating to counties of that population, and at the  next ensuing regular election of county officers, a  county assessor shall be elected, and all provisions of this Code relating to  counties with 3,000,000 or more inhabitants shall then immediately apply to  that county.In counties having an elected board of review as provided by law for counties  with 150,000 or more but less than 3,000,000 inhabitants, the county board may  by resolution have submitted to the legal voters of the county at any regular  election, the question of abolishing the elected board of review. The county  board shall certify the question to the proper election officials, who shall  submit the question to the voters. Such referendum shall be held and returns  made all in the manner now provided by the general election law and the  question shall be in substantially the following form:    --------------------------------------------------------------Shall the elected board of            YESreview be abolished and be        ----------------------------replaced by an appointed board?       NO--------------------------------------------------------------If a majority of the voters voting on the question vote in favor of  the proposition, the elected board of review shall be abolished to take effect  on June 1 following the election. On that date, all records, books and papers  pertaining to the elected board shall be transferred and delivered by the board  to its successor in office. Thereafter all the powers and duties conferred upon  appointed boards of review in counties with less than 3,000,000 inhabitants,  shall be exercised and performed in such counties  so voting, by appointed  boards of review as provided by law for counties with less than 3,000,000  inhabitants.    (Source: P.A. 88-455; 89-126, eff. 7-11-95.)
35 ILCS 200/6-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 6-50.     Majority vote.     Board of review action may be taken by a majority  vote of the board.    (Source: P.A. 76-1322; 88-455.)
35 ILCS 200/6-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 6-55.     Oath of office.     Each member of the board of review shall, before  entering upon the duties of office, take and subscribe to the oath required  under Section 5-10.    (Source: P.A. 88-455.)
35 ILCS 200/6-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 6-60. Rules and procedures.  The board of review in every county with less than 3,000,000 inhabitants must make available to the public a detailed description of the rules and procedures for hearings before the board. This description must include an explanation of any applicable burdens of proof, rules of evidence, timelines, and any other procedures that will allow the taxpayer to effectively present his or her case before the board. If a county Internet website exists, the rules and procedures must also be published on that website.  (Source: P.A. 96-122, eff. 1-1-10.)
35 ILCS 200/Art. 7 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

 Article 7.      Property Tax Appeal Board
35 ILCS 200/7-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 7-5.     Creation of Property Tax Appeal Board.     The Property Tax Appeal  Board shall consist of 5 members appointed by the Governor, with the advice  and consent of the Senate.  The Governor, with the advice and consent of the  Senate, shall designate one of the members as Chairman.  The Property Tax  Appeal Board shall be totally independent of the Department.  A vacancy on the  Board shall be filled in the same manner as original appointments are made.    (Source: P.A. 87-1189; 88-455.)
35 ILCS 200/7-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 7-10.     Selection of members.     The members of the Property Tax Appeal  Board shall be qualified by virtue of 5 years experience and training in the  field of public finance administration, at least 2 years of which shall be in  the field of property appraisal and property tax administration.  No more than  3 members of the Board may be members of the same political party.  The  Chairman of the Property Tax Appeal Board shall receive $28,000 per year, or an  amount set by the Compensation Review Board, whichever is greater; and each  other member of the Board shall receive $22,500 per year, or an amount set by  the Compensation Review Board, whichever is greater.Of the 5 members of the Board the terms of 2 members shall expire on the  third Monday in January, 1995; the term of 2 members shall expire on the third  Monday in January, 1997; and the term of one member shall expire on the third  Monday in January, 1999.  Members shall be appointed in each odd-numbered year  for a 6 year term commencing on the third Monday in January of such year. Each  member shall serve until a successor is appointed and qualified.    (Source: P.A. 84-1240; 88-455.)
35 ILCS 200/7-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 7-15.     Employees.     The Property Tax Appeal Board may appoint necessary  hearing officers, appraisers, technicians and necessary clerical help to aid it  in performing its duties.The Property Tax Appeal Board shall choose a person to serve as clerk of the  Board.    (Source: P.A. 80-601; 88-455.)
35 ILCS 200/Art. 8 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

 Article 8.      Department of Revenue
35 ILCS 200/8-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 8-5.     General duties.     The Department shall:(1) Direct and supervise the assessment of all property so that  all assessments are made relatively just and equal.(2) Confer with, advise and assist local assessment officers relative to  the performance of their duties.(3) Prescribe for assessment officers general rules, relative to the  assessment of property, which rules shall be binding upon all assessment  officers until reversed, annulled or modified by a court of competent  jurisdiction.(4) Prescribe or approve forms for returns, reports, complaints, notices and  other documents, and the contents of required files and records authorized or  required by law or by rule and regulation of the Department. All assessing  officers shall use true copies of such forms or reasonable electronic  facsimiles of them.(5) Assess all property owned by or used by railroad companies  operating within this State, except non-carrier real estate.(6) Equalize the assessment of property among the different counties of the  State and fix the aggregate amount of the assessment for each county upon which  taxes shall be extended in each year; and publish a statement of the methods  and procedures used in making such equalization.(7) Keep a correct record of its acts relative to the assessment of property  and the equalization of assessments. The record shall be available for public  inspection and copies shall be distributed to any person upon request and  payment of the cost of reproduction.(8) Grant or deny non-homestead exemptions under Sections 16-70 and 16-130.    (Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/8-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 8-10.     General powers.     The Department may:(1) Require local assessment officers to meet with it from time  to time to consider matters relative to taxation;(2) Formulate and recommend legislation for the improvement of the property  tax system;(3) Investigate the tax systems of other states and countries;(4) Request the institution of proceedings, actions and  prosecutions to enforce the laws relating to the penalties, liabilities  and punishment of public officers, persons, or officers or agents of  corporations for failure or neglect to comply with this Code;(5) Order reassessments as provided in Section 13-10;(6) Take evidence and testimony under oath and to require the production of  books, papers and documents pertinent to any assessment, investigation or  inquiry, and for that purpose to subpoena and compel the attendance of  witnesses;(7) Require from all State and local officers information necessary for the  proper discharge of its duties;(8) Examine and make memoranda from any records, books, papers,  documents, and statements of account on record or on file in any public  office or taxing district and all public officers having charge or custody of  those records shall furnish to the Department any information on file or of  record in their respective offices;(9) Adopt rules determining 33 1/3% of the fair cash value of railroad  property assessed by it.    (Source: P.A. 83-121; 88-455.)
35 ILCS 200/8-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 8-15.     Department records for use in courts.     Certified copies of the  records of the Department pertaining to assessment and equalization shall be  received in all courts with like effect as certified copies of other public  records.    (Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/8-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 8-20.     Oaths.     All officers and employees of the Department and other  persons specially delegated in writing for that purpose, may administer oaths  authorized or required under this Code.    (Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/8-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 8-25.     Noncompliance with Department subpoena.     If any person refuses to  comply with any subpoena issued by the Department, or to produce or to permit  the examination or inspection of any books, papers or documents pertinent to  any assessment, investigation or inquiry, or to testify to any matter regarding  which he or she may be lawfully interrogated by the Department, the circuit  court for the county in  which the matter or hearing is pending, on application  of the Department, shall compel compliance by attachment proceedings as for  contempt, as in a case of noncompliance with the requirements of a subpoena  from the court on a refusal to testify.    (Source: Laws 1965, p. 631; P.A. 88-455.)
35 ILCS 200/8-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 8-30.     Witness fees.     The fees and mileage reimbursements of witnesses  attending any hearing held by the Department under this Code, pursuant to  subpoena, shall be the same as those of witnesses in civil cases in the circuit  court. The fees and mileage reimbursements shall be paid by the State.    (Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/8-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 8-40.     Applicability of Administrative Review Law.     The circuit court for  the county in which a property assessed, or some part of such property, is  situated may review all final administrative decisions of the Department in  administering this Code. The Administrative Review Law and the rules adopted  under it apply to and govern all proceedings for the judicial review of final  administrative decisions of the Department under Section 8-35. The term  "administrative decision" is defined as in Section 3-101 of the Code of Civil  Procedure, and includes assessment ratios and percentages for equalization of  assessments determined by the Department under Sections 17-5 through 17-30. Any  review of assessment ratios and percentages for equalization of assessments  under the Administrative Review Law shall not delay the computation,  mailing or payment of tax bills. If a final court decision holding the  Department's ratios or percentages in error comes after the mailing of the  tax bills, an adjustment shall be made on all bills in the assessment district  in the first tax billing following the decision to credit taxpayers with  any payments which may have exceeded the maximum tax rate in rate-limited  levies of non-home rule taxing units. Service upon the Director or the  Assistant Director of the Department of summons issued in an action to review a  final administrative decision of the Department shall be service upon the  Department.Appeals from all final orders and judgments entered by the circuit  court upon review of the Department's determination in any case shall be  taken as in other civil cases.    (Source: P.A. 82-1057; 88-455.)
35 ILCS 200/8-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 8-45.     Effect of judicial review.     No action for the judicial review of  an assessment made by the Department shall stay or suspend any assessment or  the extension of any taxes thereon. If the court, by its final judgment, sets  aside or reduces an assessment, and the taxes so erroneously assessed have been  paid, the person erroneously paying the taxes shall be entitled to a refund as  provided by Section 20-175.    (Source: Laws 1947, p. 1433; P.A. 88-455.)
35 ILCS 200/8-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 2 - Assessment Officials

Sec. 8-50.     Forms and instructions.     Assessors shall use the forms and follow  the instructions which are, from time to time, transmitted to them by the  Department, or that are furnished to them by the county clerk or other officer,  under the law.    (Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)