35 ILCS 200/23-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 8 - Tax Objections

Sec. 23-15.     Tax objection procedure and hearing.(a) A tax objection complaint under Section 23-10 shall be filed in the  circuit court of the county in which the subject property is located.  Joinder of plaintiffs shall be permitted to the same extent permitted by law in  any personal action pending in the court and shall be in accordance with  Section 2-404 of the Code of Civil  Procedure; provided,  however, that no complaint shall be filed as a class action. The  complaint shall name the county collector as defendant and shall specify any  objections that the plaintiff may have to the taxes in question. No appearance  or answer by the county collector to the tax objection complaint, nor any  further pleadings, need be filed. Amendments to the complaint may be made to  the same extent which, by law, could be made in any personal action pending in  the court.(b) (1) The court, sitting without a jury, shall hear and determine all  objections specified to the taxes, assessments, or levies in question. This  Section shall be construed to provide a complete remedy for any claims with  respect to those taxes, assessments, or levies, excepting only matters for  which an exclusive remedy is provided elsewhere in this Code.(2) The taxes, assessments, and levies that are the subject of the objection  shall be presumed correct and legal, but the presumption is rebuttable.  The plaintiff has the burden of proving any contested matter of fact by  clear and convincing evidence.(3) Objections to assessments shall be heard de novo by the court. The  court shall grant relief in the cases in which the objector meets the burden of  proof under this Section and shows an assessment to be incorrect or illegal.  If an objection is made claiming incorrect valuation, the court shall  consider the objection without regard to the correctness of any practice,  procedure, or method of valuation followed by the assessor, board of appeals,  or board of review in making or reviewing the assessment, and without regard  to the intent or motivation of any assessing official. The doctrine known  as constructive fraud is hereby abolished for purposes of all challenges to  taxes, assessments, or levies.(c) If the court orders a refund of any part of the taxes paid, it shall  also order the payment of interest as provided in Section 23-20. Appeals may be  taken from final judgments as in other civil cases.(d) This amendatory Act of 1995 shall apply to all tax objection matters  still pending for any tax year, except as provided in Sections 23-5 and 23-10  regarding procedures and time limitations for payment of taxes and filing tax  objection complaints.(e) In counties with less than 3,000,000 inhabitants, if the court  renders a decision lowering the assessment of a particular parcel on which a  residence occupied by the owner is situated, the reduced assessment, subject to  equalization, shall remain in effect for the remainder of the general  assessment period as provided in Sections 9-215 through 9-225, unless that  parcel is subsequently sold in an arm's length transaction establishing a fair  cash value for the parcel that is different from the fair cash value on which  the court's assessment is based, or unless the decision of the  court is reversed or modified upon review.    (Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff. 7-11-95; 89-290, eff.  1-1-96; 89-593, eff. 8-1-96; 89-626, eff. 8-9-96.)