reglab/housing_qa huggingface dataset:
35 ILCS 200/9-110
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-110.     Railroad assessment book.     The county clerk shall procure, at the  expense of the county, a record book in a form prescribed by the Department, in  which to enter railroad property as listed for taxation, and shall enter the  valuations assessed, corrected and equalized in the manner provided by law.  The county clerk shall extend all the taxes for which the property is liable  against its equalized assessed value. At the time fixed by law for delivering  tax books to the county collector, the clerk shall attach a warrant, under his  or her seal of office, and deliver the book to the county collector. The county  collector shall collect the taxes charged against railroad property, and pay  over and account for the taxes in the manner provided in other cases. The book  shall be returned by the collector and filed in the office of the county clerk.  The taxes on all railroad property shall be extended as on other property, and  shall be subject to the same penalties, dates of payment and methods of  enforcement as other property taxes.    (Source: Laws 1945, p. 1212; P.A. 88-455.)
35 ILCS 200/9-115
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-115.     Parcels in more than one taxing district.     When any property is  situated in more than one township or taxing district, or is situated and  assessed in any drainage district, for drainage purposes, the portion in each  township or taxing district shall be listed separately. The lands in any  drainage district shall be listed so as to correspond, as nearly as possible,  to the respective subdivisions and descriptions in the latest assessment roll  of the drainage district.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/9-120
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-120.     Combined listings.     When a whole section, half section, quarter  section, or half-quarter section of property, belongs to the same owner, it  may, and shall, at the request of the owner or his or her agent, be listed as  one tract, and when all lots in the same block belong to the same owner they  may, and shall, at the request of the owner or his or her agent, be listed as a  block. When several adjoining lots in the same block belong to the same owner,  they may, and shall, at the request of the owner or his or her agent, be  included in one description. However, this Section shall not apply to property  on which delinquent or forfeited taxes are outstanding.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/9-125
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-125.     Verification of assessment lists.     The county clerk shall compare  the lists of property with the list of taxable property on file in his or her  office.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/9-130
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-130.     Delivery of assessment books.     The chief county assessment  officer shall call upon the county clerk on or before the first day of January  in each year and receive the assessment books and blanks as prepared by the  county clerk for the assessment of property for that year.    (Source: P.A. 86-678; 88-455.)
35 ILCS 200/9-135
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-135.     Correction of assessment lists.     If the assessor or chief county  assessment officer finds that any property subject to taxation, or special  assessment, has not been returned to him or her by the clerk, or has not been  described in the subdivisions or manner required by this Code, he or she shall  correct the return of the clerk, and shall list and assess the property in the  manner required by law.The assessor or chief county assessment officer shall, also, from time to  time, make alterations in the description of property as he or she may find  necessary. When property has been subdivided since the making of the general  assessment, the assessor or chief county assessment officer shall from time to  time correct the descriptions so that they correspond to the subdivision, and  distribute the assessment in the proper proportions among the parcels into  which the land has been subdivided; and in case of a vacation of a subdivision  readjust the description of the assessment accordingly.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/9-140
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-140.     Loss or destruction of assessment books.     When all or any part of  the assessment rolls or collectors' books of any county, or other taxing  district are lost or destroyed by any means whatever, a new assessment, or new  books, as the case may require, shall be made under the direction of the county  board. The board shall, in those cases, fix reasonable times and dates for  performing the work of assessment, equalization, levy, extension and  collection of taxes, and paying over the same, or making new books, as the  circumstances of the case may require. All provisions of this Code  apply to the dates fixed by the county board, in the same manner that they  apply to the dates for similar purposes, as fixed by this Code. The  presiding officer of the county board may select and appoint persons, with the  advice and consent of the county board, when he or she finds it necessary, to  carry out provisions of this section.    (Source: P.A. 78-1128; 88-455.)
35 ILCS 200/Art. 9 Div. 4 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Division 4.      Valuation procedures
35 ILCS 200/9-145
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-145.     Statutory level of assessment.     Except in counties with more  than 200,000 inhabitants which classify property for purposes of taxation,  property shall be valued as follows:(a) Each tract or lot of property shall be valued at     33 1/3% of its fair cash value.(b) Each taxable leasehold estate shall be valued at     33 1/3% of its fair cash value.(c) Each building or structure which is located on     the right of way of any canal, railroad or other company leased or granted to another company or person for a term of years, shall be valued at 33 1/3% of its fair cash value.(d) Any property on which there is a coal or other     mine, or stone or other quarry, shall be valued at 33 1/3% of its fair cash value.  Oil, gas and other minerals, except coal, shall have value and be assessed separately at 33 1/3% of the fair cash value of such oil, gas and other minerals.  Coal shall be assessed separately at 33 1/3% of the coal reserve economic value, as provided in Sections 10-170 through 10-200.(e) In the assessment of property encumbered by     public easement, any depreciation occasioned by such easement shall be deducted in the valuation of such property.  Any property dedicated as a nature preserve or as a nature preserve buffer under the Illinois Natural Areas Preservation Act, for the purposes of this paragraph, is encumbered by a public easement and shall be depreciated for assessment purposes to a level at which its valuation shall be $1 per acre or portion thereof.This Section is subject to and modified by Sections 10-110 through 10-140 and  11-5 through 11-65.    (Source: P.A. 91-497, eff. 1-1-00.)
35 ILCS 200/9-150
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-150.     Classification of property.     Where property is classified for  purposes of taxation in accordance with Section 4 of Article IX of the  Constitution and with such other limitations as may be prescribed by law, the  classification must be established by ordinance of the county board. If not so  established, the classification is void.    (Source: P.A. 78-700; 88-455.)
35 ILCS 200/9-155
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-155.     Valuation in general assessment years.     On or before June 1 in  each general assessment year in all counties with less than 3,000,000  inhabitants, and as soon as he or she reasonably can in each general assessment  year in counties with 3,000,000 or more inhabitants, or if any such county is  divided into assessment districts as provided in Sections 9-215 through 9-225,  as soon as he or she reasonably can in each general assessment year in those  districts, the assessor, in person or by deputy, shall actually view and  determine as near as practicable the value of each property listed for taxation  as of January 1 of that year, or as provided in Section 9-180, and assess the  property at 33 1/3% of its fair cash value, or in accordance with Sections  10-110 through 10-140 and 10-170 through 10-200, or in accordance with a county  ordinance adopted under Section 4 of Article IX of the Constitution of  Illinois.  The assessor or deputy shall set down, in the books furnished for  that purpose the assessed valuation of properties in one column, the assessed  value of improvements in another, and the total valuation in a separate column.    (Source: P.A. 86-1481; 87-1189; 88-455.)
35 ILCS 200/9-165
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-165.     Definitions.     As used in Sections 9-160 and 9-180:"Municipality" means a city, village or incorporated town."Governing body" means (a) the corporate authorities of a municipality  with respect to territory within its corporate limits and (b) the county  board with respect to territory in the county not within the corporate  limits of any municipality."Occupancy permit" means the certificate or permit, by whatever  name denominated, which a municipality or county, under its authority to  regulate the construction of buildings, issues as evidence that all  applicable requirements have been complied with and requires before any  new, reconstructed or remodeled building may be lawfully occupied.    (Source: P.A. 91-357, eff. 7-29-99; 91-486, eff. 1-1-00.)
35 ILCS 200/9-170
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-170.     (Repealed).     (Source: P.A. 88-455. Repealed by 89-412, eff. 11-17-95.)
35 ILCS 200/9-175
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-175.     Owner on assessment date.     The owner of property on January 1 in  any year shall be liable for the taxes of that year, except that when coal has  been separated from the land by deed or lease, the owner or lessee of the coal  shall be liable for the taxes on the coal in the year of first production and  each year thereafter until production ceases.  Subject to the provisions of  Section 20-210 for payment of current taxes on a specified part or undivided  share of property, in all cases of property having more than one owner as of  January 1 of any year, each owner is liable jointly and severally in any action  under Section 21-440 for all taxes of that year.    (Source: P.A. 86-949; 87-818; 88-455.)
35 ILCS 200/9-180
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-180.     Pro-rata valuations; improvements or removal of improvements.     The owner of property on January 1 also shall be liable, on a proportionate  basis, for the increased taxes occasioned by the construction of new or added  buildings, structures or other improvements on the property from the date when  the occupancy permit was issued or from the date the new or added  improvement was inhabitable and fit for occupancy or for  intended customary use to December 31 of that year. The owner of the improved property shall  notify the assessor, within 30 days of the issuance of an occupancy permit  or within 30 days of completion of the improvements, on a  form prescribed by that official, and request that the property be reassessed.  The notice shall be sent by certified mail, return receipt requested and shall  include the legal description of the property.When, during the previous calendar year, any buildings,  structures or other improvements on the property were destroyed and  rendered uninhabitable or otherwise unfit for occupancy or for customary  use by accidental means (excluding destruction resulting from the willful  misconduct of the owner of such property), the owner of the property  on January 1 shall be entitled, on a proportionate basis, to a diminution  of assessed valuation for such period during which the improvements were  uninhabitable or unfit for occupancy or for customary use. The owner of  property entitled to a diminution of assessed valuation shall, on a form  prescribed by the assessor, within 90 days after the destruction of any  improvements or, in counties with less than 3,000,000 inhabitants within 90  days after the township or multi-township assessor has mailed the application  form as required by Section 9-190, file with the assessor for the decrease of  assessed valuation. Upon failure so to do within the 90 day period, no  diminution of assessed valuation shall be attributable to the property.Computations under this Section shall be on the basis of a year of 365 days.    (Source: P.A. 91-486, eff. 1-1-00.)
35 ILCS 200/9-185
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-185.     Change in use or ownership.     The purchaser of  property on January 1 shall be considered as the  owner on that day. However, when a fee  simple title or  lesser interest in property is purchased, granted, taken or otherwise  transferred for a use exempt from taxation under this Code, that property  shall be exempt from taxes from the date of the right of possession,  except that property acquired by condemnation is exempt as of the date the  condemnation petition is filed.  Whenever a fee simple title or  lesser interest in property is purchased, granted, taken or otherwise  transferred from a use exempt from taxation under this Code to a  use not so exempt, that property shall be subject to taxation from the date  of purchase or conveyance.  It shall be the obligation of the titleholder of  record in such cases where there is a change in use or a change in a  leasehold estate or, in cases where there has been a purchase, grant,  taking or transfer, it is the obligation of the transferee to notify the  chief county assessment officer within 30 days of that  action.  Failure to give the notification, resulting in the assessing  official continuing to list the property as exempt in subsequent years,  shall cause the property to be considered omitted property for the purpose  of this Code.  In those cases the county collector is authorized to issue a  tax bill to the person holding title to the property in that part of the  year during which it was not exempt from taxation for that part of  the year and to accept payment of the bill as full and final settlement of  tax liability for the year involved.    (Source: P.A. 86-949; 87-818; 88-455.)
35 ILCS 200/9-190
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-190.     Damaged or destroyed property.(a) When a property in a county with less than 3,000,000 inhabitants has  been destroyed or rendered uninhabitable or otherwise unfit for occupancy or  customary use by natural disaster or accidental means, the township assessor  shall send to the owner by certified mail an application form for reduction of  the assessed valuation of that property as provided in Section 9-180.(b) Whenever an official, employee, or other representative of a municipal  fire department, fire protection district, volunteer fire  protection association, or emergency services and disaster agency of a  political subdivision of this State is required by law to make an official  report to another government official or agency concerning a natural  disaster or accident that is likely to cause real property to have a diminished  assessed valuation, that official, employee, or representative shall  make a copy of the report available to the property owner on the owner's  request and shall insure that the report contains the following notice:    NOTICE TO PROPERTY OWNERIf your property has been damaged you may be eligible     for a decrease in the assessed valuation of your property, which could result in lower property taxes.  Contact your local assessor for more information.(c) Regardless of whether an official report concerning the natural disaster  or accident is issued under subsection (b), the property owner may notify the  township assessor of the property's destruction, uninhabitability, or unfitness  for occupancy or normal use.    (Source: P.A. 87-818; 88-455; incorporates 88-221; 88-670, eff. 12-2-94.)
35 ILCS 200/9-195
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

(Text of Section WITH the changes made by P.A. 97-1161, which has been held unconstitutional)Sec. 9-195. Leasing of exempt property.(a) Except as provided in Sections 15-35, 15-55, 15-60, 15-100,  15-103, 15-160, and 15-185,  when property which is exempt from taxation is leased to another whose property  is not exempt, and the leasing of which does not make the property taxable,  the leasehold estate and the appurtenances shall be listed as the property of  the lessee thereof, or his or her assignee. Taxes on that property shall be  collected in the same manner as on property that is not exempt, and the lessee  shall be liable for those taxes.  However, no tax lien shall attach to the  exempt real estate. The changes made by Public Act 90-562 and by Public Act 91-513 are declaratory of existing law  and shall not be construed as a new enactment.  The changes made by Public Acts  88-221 and 88-420 that are incorporated into this Section by Public Act 88-670 are declarative of existing law and are not a new enactment.(b) The provisions of this Section regarding taxation of leasehold interests  in exempt property do not apply to any leasehold interest created pursuant to  any transaction described in subsection (e) of Section 15-35, subsection (c-5)  of Section 15-60, subsection (b) of Section 15-100, Section 15-103, Section 15-160, or  Section 15-185 of this Code or Section 6c of the Downstate Forest Preserve District Act.  (Source: P.A. 99-219, eff. 7-31-15; 99-642, eff. 7-28-16.)(Text of Section WITHOUT the changes made by P.A. 97-1161, which has been held unconstitutional)Sec. 9-195. Leasing of exempt property.(a) Except as provided in Sections 15-35, 15-55, 15-60, 15-100,  15-103,  and 15-185,  when property which is exempt from taxation is leased to another whose property  is not exempt, and the leasing of which does not make the property taxable,  the leasehold estate and the appurtenances shall be listed as the property of  the lessee thereof, or his or her assignee. Taxes on that property shall be  collected in the same manner as on property that is not exempt, and the lessee  shall be liable for those taxes.  However, no tax lien shall attach to the  exempt real estate. The changes made by Public Act 90-562 and by Public Act 91-513 are declaratory of existing law  and shall not be construed as a new enactment.  The changes made by Public Acts  88-221 and 88-420 that are incorporated into this Section by Public Act 88-670 are declarative of existing law and are not a new enactment.(b) The provisions of this Section regarding taxation of leasehold interests  in exempt property do not apply to any leasehold interest created pursuant to  any transaction described in subsection (e) of Section 15-35, subsection (c-5)  of Section 15-60, subsection (b) of Section 15-100, Section 15-103, or  Section 15-185 of this Code or Section 6c of the Downstate Forest Preserve District Act.  (Source: P.A. 99-219, eff. 7-31-15; 99-642, eff. 7-28-16.)
35 ILCS 200/9-200
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-200.     Previously exempt property.     Property that is purchased,  granted, taken or otherwise transferred from a use exempt from taxation under  this Code to a use not so exempt shall be subject to taxation from the date of  change of use, purchase or conveyance.  In those cases the county collector may  issue a tax bill to the person holding title to the property for that part of  the year during which it was not exempt, and may accept payment of the bill as  full and final settlement of tax liability for that year.    (Source: P.A. 86-1481; 88-455.)
35 ILCS 200/9-205
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-205.     Equalization.     When deemed necessary to equalize assessments  between or within townships or between classes of property, or when deemed  necessary to raise or lower assessments within a county or any part thereof to  the level prescribed by law, changes in individual assessments may be made by a  township assessor or chief county assessment officer, under Section 9-75, by  application of a percentage increase or decrease to each assessment.    (Source: P.A. 81-1034; 88-455.)
35 ILCS 200/9-210
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 9-210.         Equalization by chief county assessment officer; counties  of less than 3,000,000.  The chief county assessment officer in a county with  less than 3,000,000 inhabitants shall act as an equalizing authority for each  county in which he or she serves.  The officer shall examine the assessments in  the county and shall equalize the assessments by increasing or reducing the  entire assessment of property in the county or any area therein or of any class  of property, so that the assessments will be at 33 1/3% of fair cash value. The  equalization process and analysis described in this Section shall apply to all  property except farm and coal properties assessed under Sections 10-110 through  10-140 and 10-170 through 10-200.For each township or assessment district in the county, the supervisor of  assessments shall annually determine the percentage relationship between the  estimated 33 1/3% of the fair cash value of the property and  the assessed valuations at which the property is listed for each township,  multi-township or assessment district.  To make this analysis, he or she shall  use property transfers, property appraisals, and other means as he or she deems  proper and reasonable.With the ratio determined for each township or assessment district,  the supervisor of assessments shall then determine the percentage to be  added to or deducted from the aggregate assessments in each township or  assessment district, other than property assessed under Sections 10-110 through  10-140 and 10-170 through 10-200, in order to produce a ratio of assessed value  to fair cash value of 33 1/3%. That percentage shall be issued as an  equalization factor for each township or assessment district within each county  served by the chief county assessment officer. The assessment officer shall  then change the assessment of each parcel of property by application of the  equalization factor.    (Source: P.A. 88-455; 88-670, eff. 12-2-94.)