2023 Illinois Compiled Statutes › Chapter 35 - REVENUE › 35 ILCS 200/ - Property Tax Code. › Title 2 - Assessment Officials

(35 ILCS 200/Tit. 2 heading)
TITLE 2.  
		ASSESSMENT OFFICIALS
(35 ILCS 200/Art. 2 heading)
Article 2.  
		Township Assessment Officials
(35 ILCS 200/2-5)
Sec. 2-5. 
		Multi-township assessors. 
		Townships with less than 1,000
inhabitants shall not elect assessors for each township but shall elect
multi-township assessors.
(1) If 2 or more townships with less than 1,000     inhabitants are contiguous, one multi-township assessor shall be elected to assess the property in as many of the townships as are contiguous and whose combined population is 1,000 or more inhabitants.
(2) If any township of less than 1,000 inhabitants is     not contiguous to another township of less than 1,000 inhabitants, one multi-township assessor shall be elected to assess the property of that township and any other township to which it is contiguous.
(Source: P.A. 87-818; 88-455.)
(35 ILCS 200/2-10)
Sec. 2-10. 
		Mandatory establishment of multi-township assessment districts. 
		
Before August 1, 2002 and every 10 years thereafter, the supervisor of
assessments shall prepare maps, by county, of the townships, indicating the
number of inhabitants and the equalized assessed valuation of each township for
the preceding year, within the counties under township organization, and shall
distribute a copy of that map to the county board and to each township
supervisor, board of trustees, sitting township or multi-township assessor, and
to the Department. The map shall contain suggested multi-township assessment
districts for purposes of assessment. Upon receipt of the maps, the boards of
trustees shall determine separately, by majority vote, if the suggested
multi-township districts are acceptable.
The township boards of trustees may meet as a body to discuss the suggested
districts of which they would be a part. Upon request of the township
supervisor of any township, the township supervisor of the township containing
the most population shall call the meeting, designating the time and place, and
shall act as temporary chairperson of the meeting until a permanent chairperson
is chosen from among the township officials included in the call to the
meeting. The township assessors and supervisor of assessments may participate
in the meeting.  Notice of the meeting shall be given in the same manner as
notice is required for township meetings in the Township Code.  The meeting shall be open to the public and may be recessed
from time to time.
If a multi-township assessment district is not acceptable to any board of
trustees, they shall so determine and further determine an alternative
multi-township assessment district. The suggested or
alternative multi-township assessment district shall contain at least 2
townships and 1,000 or more inhabitants, shall contain no less than the
total area of any one township, shall be contiguous to at least one
other township in the multi-township assessment district, and shall be located
within one county.
For purposes of this Section only, townships are contiguous if they share a
common boundary line or meet at any point.  This amendatory Act of 1996 is not
a new enactment, but is declarative of existing law.
Before September 15, 2002 and every 10 years thereafter, the respective
boards of town trustees shall notify the supervisor of assessments and the
Department whether they have accepted the suggested multi-township assessment
district or whether they have adopted an alternative district, and, in the
latter case, they shall include in the notification a description or map, by
township, of the alternative district. Before October 1, 2002 and every 10
years thereafter, the supervisor of assessments shall determine whether any
suggested or alternative multi-township assessment district meets the
conditions of this Section and Section 2-5. If any township board of trustees
fails to so notify the supervisor of assessments and the Department as provided
in this Section, the township shall be part of the original suggested
multi-township assessment district. In any dispute between 2 or more townships
as to inclusion or exclusion of a township in any one multi-township assessment
district, the county board shall hold a public hearing in the county seat and,
as soon as practicable thereafter, make a final determination as to the
composition of the district. It shall notify the Department of the final
determination before November 15, 2002 and every 10 years thereafter. The
Department shall promulgate the multi-township assessment districts, file the
same with the Secretary of State as provided in the Illinois Administrative
Procedure Act and so notify the township supervisors, boards of trustees and
county clerks of the townships and counties subject to this Section and Section
2-5. If the Department's promulgation removes
a township from a prior multi-township assessment district, that township
shall, within 30 days after the effective date of the removal, receive a
distribution of a portion of the assets of the prior multi-township
assessment district according to the ratio of the total equalized assessed
valuation of all the taxable property in the township to the total equalized
assessed valuation of all the taxable property in the prior multi-township
assessment district.  If a township is removed from one multi-township
assessment district and made a part of another multi-township assessment
district, the district from which the township is removed shall, within 30 days
after the effective date of the removal, cause the township's
distribution under this paragraph to be paid directly to the district of
which the township is made a part.  A township receiving such a
distribution (or a multi-township assessment district receiving such a
distribution on behalf of a township that is made a part of that district)
shall use the proceeds from the distribution only in connection with assessing
real estate in the township for tax purposes.
(Source: P.A. 88-455; incorporates 88-221; 88-670, eff. 12-2-94; 89-502, eff.
6-28-96; 89-695, eff. 12-31-96.)
(35 ILCS 200/2-15)
Sec. 2-15. 
		Voluntary establishment of multi-township assessment districts. 
		Any 2 or more contiguous townships in any one county, other than townships
provided for in Sections 2-5 and 2-10, may by majority vote
of each board of trustees of
the townships, form a multi-township assessment district comprising those
townships. This determination shall be made no later than October 1 of the year
preceding the year in which township officials are elected. If one or more of
those township assessor's offices is vacant, a determination to form a
multi-township assessment district may still be made  at the time of that
vacancy. The assessor or assessors remaining in office in one or more of the
townships comprising the multi-township assessment district shall assume the
duties of multi-township assessor until a successor is elected or appointed and
qualified. If there is no township assessor remaining in office at the time,
the board of trustees of the multi-township assessment district, as defined in
Section 2-20, shall appoint a multi-township assessor for the unexpired terms
of the former elected township assessors as provided in this Code.
The township boards of trustees shall notify the supervisor of assessments
and the Department prior to December 1 of the year in which they have taken
any action prescribed in this Section.
(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
(35 ILCS 200/2-20)
Sec. 2-20. 
		
		Township and Multi-Township Boards of Trustees; Elected
Assessors.  The township supervisors and clerks of townships comprising a
multi-township assessment district, and the township board of trustees in
townships that are not a part of a multi-township assessment jurisdiction,
shall, ex officio, constitute a multi-township or township board of trustees
for their respective assessment jurisdictions.
Each multi-township board of trustees shall organize and select one of
its number as chairman, another as clerk and another as treasurer.  These
officers shall serve a term of 2 years or until their successors are elected,
except no person shall be a member of a multi-township board of trustees after
the expiration of his or her term as township supervisor or township clerk.
The powers and duties of a multi-township board of trustees or township board
of trustees concerning property tax assessment administration shall be limited
to the following: (1) levying taxes necessary to provide the funds required by
the budget adopted for the township or multi-township assessor and certifying
the levy to the county clerk, (2) determining and approving the budget of the
assessor, (3) determining a salary for the assessor, and (4) setting the
compensation of any assessor or temporarily appointed because the assessor is
physically incapacitated, according to Section 60-5 of the
Township Code.  The levy shall not be included within any
statutory limitation of rate or amount for other township purposes, but shall
be in addition to that rate or amount.  The board shall have no power to
approve or disapprove personnel of the multi-township or township assessor.
The treasurer of the multi-township board of trustees shall have the duties and
responsibilities of the township supervisor in relation to the township
assessor in the maintenance and disbursement of funds of the multi-township
assessor.
The changes made in this Section by Public Act 82-554 do not
apply to any township in a county with more than 3,000,000 inhabitants.
(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
(35 ILCS 200/2-25)
Sec. 2-25. 
		Transition to multi-township organization. 
		No later than December
1 preceding the date the multi-township assessor takes office, the assessors of
townships included in the multi-township district and the supervisor of
assessments shall deliver to the multi-township assessor all books, records,
supplies, and other property relating to their assessing office, taking the
multi-township assessor's receipt therefor. The township supervisors of the
townships comprising the multi-township district shall transfer to the
multi-township treasurer all funds relating to or budgeted for purposes of
township assessments. Any accounts or tax moneys for township assessment
purposes thereafter shall be paid to the multi-township treasurer of the
multi-township district, with copies of the county treasurer's
disbursement statements going directly to the multi-township assessor.
(Source: P.A. 81-838; 88-455.)
(35 ILCS 200/2-30)
Sec. 2-30. 
		Budget Making. 
		At least 60 days prior to the beginning of each
fiscal year, the assessor for each multi-township assessment district or
township shall prepare and present on forms provided or approved by the
Department an office budget for the ensuing fiscal year. The multi-township or
township board of trustees shall adopt a budget and appropriation ordinance in
accordance with the Illinois Municipal Budget Law.
The multi-township board must, at least 30 days before the
public hearing required by Section 3 of the Illinois Municipal Budget Law,
prepare or cause to be prepared a tentative budget and appropriation ordinance
and file the ordinance with the township clerks of the townships comprising the
multi-township
assessment district.  The township clerks must make the tentative budget and
appropriation ordinance available for public inspection for at least 30 days
before final action on the ordinance. The required public hearing must be held
on or before the last day of the first quarter of the fiscal year before the
board. Notice of the hearing must be given by publication in a newspaper
published in
the multi-township assessment district at least 30 days before the time of the
hearing. If there is no newspaper published in the multi-township assessment
district, notice of the public hearing may be given by posting notices in 5 of
the most public places in each township comprising the multi-township
assessment district.  It is the duty of the township clerks to arrange for the
public hearing. The board at the public hearing may adopt all or part of the
tentative budget and appropriation ordinance, as the board deems necessary.
The multi-township or township board of trustees shall determine the amount
required and permitted by law to finance the operations of the office of
the multi-township or township assessor.  The board of trustees shall certify
that amount in a levy to the county clerk in the manner provided
in Section 2-20. The county clerk shall extend the tax levies,
as provided in this Code, against all taxable property within the jurisdiction.
(Source: P.A. 92-684, eff. 7-16-02.)
(35 ILCS 200/2-35)
Sec. 2-35. 
		Disconnection petition.
(a) A township with 1,000 or more inhabitants according to the last
preceding special Federal Census may be disconnected from a multi-township
district under this Section if: (1) the township had less than 1,000
inhabitants preceding the date on which the township was included within a
multi-township district under Section 2-5 and 2-10; or (2) the township was
included within a multi-township district created under Section 2-15.
(b) If a petition for the disconnection from a multi-township assessment
district of a township described in subsection (a) is signed by 10% of the
registered voters of the township and is filed with the clerk of the township
no later than August 1 of the year preceding the year in which the
multi-township assessor is to be elected, the clerk shall promptly forward the
petition to the township board of trustees. The township board of trustees
shall adopt or reject the petition within 60 days after receiving it.  If the
board adopts the petition, the township shall be disconnected from the
multi-township district, effective upon the expiration of the term of office of
the incumbent multi-township assessor.
(c) After the disconnection of a township under this Section, the
multi-township district shall continue to exist. If only one township remains
in the district after the disconnection or if the combined population of the
remaining townships is less than 1,000 inhabitants, the disconnection shall not
be allowed.
(Source: P.A. 84-1051; 88-455.)
(35 ILCS 200/2-40)
Sec. 2-40. 
		Notice of disconnection. 
		Within 60 days of an adoption of a disconnection petition under Section 2-35,
the clerk or clerks of the disconnected township or townships shall notify the
Department of that fact.
When so notified, the Department shall amend the list filed with the
Secretary of State under Section 2-10.
(Source: P.A. 85-340; 88-455.)
(35 ILCS 200/2-45)
Sec. 2-45. Selection and eligibility of township and multi-township
assessors.
(a) In all counties
under township organization, township or multi-township assessors shall
be qualified as required by subsections (b) through (d) of this Section and
shall be elected as provided in this Code.  Township or multi-township
assessors shall enter upon their duties on January 1 following their election,
and perform the duties of the office for 4 years.
(b) Beginning December 1, 1996, in any township or multi-township
assessment
district not subject to the requirements of subsections (c) or (d) of this
Section, no person is eligible to file nomination papers or participate as a
candidate in any caucus or primary or general election for, or be appointed to
fill vacancies in, the office of township or multi-township assessor, unless he
or she (i) has successfully completed an introductory course in assessment
practices that is approved by the Department; or (ii) possesses at least one of
the qualifications listed in paragraphs (1) through (6) of
subsection (c) of
this Section. The candidate cannot file nominating papers or participate as a
candidate unless a copy of the certificate of his or her qualifications from the Department is
filed with the township clerk, board
of election commissioners, or other appropriate authority as required by the
Election Code.  The candidate cannot be appointed to fill a vacancy until he or
she has filed a copy of the certificate of his or her qualifications
from the Department with the appointing authority.
(c) Beginning December 1, 1996, in a township or multi-township assessment
district with $25,000,000 or more of non-farm equalized assessed value or
$1,000,000 or more in commercial and industrial equalized assessed value, no
person is eligible to file nomination papers or participate as a candidate in
any caucus or primary or general election for, or be appointed to fill
vacancies in, the office of township or multi-township assessor, unless he or
she possesses at least one of the qualifications listed in paragraphs (1)
through (6) of this subsection (c).
(1) a currently active Certified Illinois Assessing     Officer designation from the Illinois Property Assessment Institute;
(2) (blank);
(3) a currently active AAS, CAE, or MAS designation     from the International Association of Assessing Officers;
(4) a currently active MAI, SREA, SRPA, SRA, or RM     designation from the Appraisal Institute;
(5) a currently active professional designation by     any other appraisal or assessing association approved by the Department; or
(6) (blank).
The candidate cannot file nominating papers or participate as a candidate
unless a copy of the certificate of his or her
qualifications from the Department is filed with the township clerk, board
of election commissioners, or other appropriate authority as required by the
Election Code.  The candidate cannot be appointed to fill a vacancy until he or
she has filed a copy of the certificate of his or her qualifications
with the appointing authority.
(d) Beginning December 1, 2000, in a township or multi-township assessment
district with more than $10,000,000 and less than $25,000,000 of non-farm
equalized assessed value and less than $1,000,000 in commercial and industrial
equalized assessed value, no person who has previously been elected as township
or multi-township assessor in any such township or multi-township assessment
district is eligible to file nomination papers or participate as a candidate
in any caucus or primary or general election for the office of township or
multi-township assessor, unless he or she possesses at least one of the
qualifications
listed in paragraphs (1) through (6) of subsection (c) of this
Section. The
candidate cannot file nominating papers or participate as a candidate unless a
copy of the certificate of his or her qualifications from the Department is
filed with the township clerk, board of election
commissioners, or other appropriate authority as required by the Election Code.
(e) If any person files nominating papers for candidacy for the office
of township or multi-township assessor without also filing a copy of the
certificate of his or her qualifications from the Department as required by this Section, the clerk of the township, the
board of election commissioners, or other appropriate authority as required
by the Election Code shall refuse to certify the name of the person
as a candidate to the proper election officials.
If no candidate for election meets the above qualifications there shall
be no election and the town board of trustees or multi-township board of
trustees shall appoint or contract with a person under Section 2-60.
As used in this Section only, "non-farm equalized assessed value" means the
total equalized assessed value in the township or multi-township assessment
district as reported to
the Department under Section 18-225 after removal of homestead exemptions, and
after removal of the equalized assessed value reported as farm or minerals
to the Department under Section 18-225.
For purposes of this Section only, "file nomination papers" also includes
having nomination papers filed on behalf of the candidate by another person.
(Source: P.A. 101-467, eff. 8-23-19.)
(35 ILCS 200/2-50)
Sec. 2-50. 
		Certification by Department. 
		The Department shall, within 15
days after the effective date of this amendatory Act of 1995 and, thereafter,
by February 1 of each
year before the year of election of township or multi-township assessors,
certify to each township or multi-township clerk and each county clerk a list
showing all township and multi-township assessment districts with the
pre-election requirements for township or multi-township assessor under Section
2-45 for each township and each multi-township assessment district.  If
a new multi-township assessment district is established under
Section 2-15 or a township is disconnected from a multi-township
assessment district under Section 2-35, the Department shall, within 30 days
after the required statutory notice, certify to the multi-township clerk and
county clerk whether the assessor for the new multi-township assessment
district is subject to the requirements of subsections (b), (c), or (d) of
Section 2-45 of this Code.
(Source: P.A. 88-455; 89-441, eff. 6-1-96.)
(35 ILCS 200/2-52)
Sec. 2-52. 
		Revision of assessor qualifications by Department. 
		The
Department may revise the assessor qualifications for township and
multi-township assessment districts from those qualifications specified in
subsections (c) or (d) of Section 2-45 to those qualifications specified in
subsection (b) of Section 2-45 if the township or multi-township board of
trustees petition the Department to do so.  In determining petitions from a
township or multi-township board of trustees requesting a change in assessor
qualifications, the Department shall consider the quantity and complexity of
assessments in the township or multi-township.  The Department shall promulgate
reasonable rules relating to the administration of this Section.
(Source: P.A. 89-441, eff. 6-1-96.)
(35 ILCS 200/2-55)
Sec. 2-55. 
		Role as ex-officio deputy assessors. 
		In all townships in counties
of 3,000,000 or more, in which township assessors are elected, the township
assessors shall be ex-officio deputy assessors to make the assessments in the
townships wherein they are elected but those ex-officio deputy assessors shall
be under the direction and control of the county assessor in the same manner as
other deputy assessors, subject to the rules and regulations prescribed by the
county assessor and the board of appeals.  The compensation and expenses of the
township assessors shall be determined and paid as provided in Sections 2-70,
2-75, 2-80, 4-10, 4-15 and 4-20. If in any township the ex-officio deputy
assessor is not able, within the time allowed by law or set by rules and
regulations prescribed by the county assessor and the board of appeals, to make
the assessment in the township, any additional deputy assessor or deputy
assessors required to make the assessment shall be residents and legal voters
of the township and may be appointed by the county assessor.  For failure to
complete the assessment and return the assessment books within the time
prescribed by law or set by the rules and regulations of the county assessor
and board of appeals, any township assessor may be removed from office by the
order of the county assessor.  All clerks and deputies shall take and subscribe
an oath of office to honestly and faithfully perform all the duties of their
respective offices under the direction of the county assessor.  The county
assessor, the clerks and deputy assessors, may administer oaths authorized by
law to be administered by assessors. The number and compensation of the clerks
and the deputies (other than the ex-officio deputies) shall be determined
annually by the county board and shall be paid from the county treasury.
(Source: P.A. 83-121; 88-455.)
(35 ILCS 200/2-60)
Sec. 2-60. 
		Vacancies.
(a) When any township or multi-township assessment
district fails to elect an assessor or when an assessor's office becomes vacant
for any reason specified in Section 25-2 of the Election Code, the township or
multi-township board of trustees shall fill the vacancy in townships or
multi-township assessment districts by
appointing a person qualified as required under Section 2-45 or as
revised by the Department under Section 2-52.
A person appointed to fill a vacancy under this Section must be a member of
the same political party as the person vacating the office if the person
vacating the office was a member of an established political party, as defined
in Section 10-2 of the Election Code, that is still in existence at the time
the appointment is made.  The appointee shall establish his or her political
party affiliation by his or her record of voting in party
primary elections or by holding or having held an office in
a political
party organization before the appointment. If the appointee has not voted in
a
party
primary election or is not holding or has not held an office in a political
party
organization before the appointment, then the appointee shall establish his or
her political
party affiliation by his or her record of participating in a political party's
nomination or
election caucus.
(b) In the alternative, a
township or multi-township assessment district shall contract with a person
qualified as required under Section 2-45 or as revised by the Department
under Section 2-52 to do the assessing at a cost no
greater than the maximum salary authorized for that township or multi-township
assessment district under Section 2-70.
(Source: P.A. 89-342, eff. 1-1-96; 89-441, eff. 6-1-96; 90-748, eff.
8-14-98.)
(35 ILCS 200/2-65)
Sec. 2-65. 
		Deputies and employees.
(a) In all counties under township organization where a township or
multi-township assessor is unable alone to perform all duties of the office, he
or she may appoint one or more suitable persons as deputies to assist in making
the assessment, and may appoint other employees required for operation of the
office. The deputies and other employees may be employed on an annual, monthly
or daily basis.
(b) Every township or multi-township assessor with 5 or more deputies and
other employees shall adopt rules concerning all benefits available to
employees. The rules shall include, without limitation, the following benefits
to the extent they are applicable: insurance coverage, compensation, overtime
pay, compensatory time off, holidays, vacations, sick leave, and maternity
leave. The rules shall be adopted and filed with the township clerk within 4
months after the assessor takes office. A multi-township assessor shall file
the rules with the clerk of each township in the district. Amendments to the
rules shall be filed with the appropriate township clerk or clerks by their
effective date.
(Source: P.A. 87-818; 88-455.)
(35 ILCS 200/2-70)
Sec. 2-70. 
		Salary. 
		Each multi-township board of trustees
shall
set the salary of its multi-township assessor at least 150
days before his or her
election.
Each township board of trustees shall set the salary of its township assessor
at the same time it sets the compensation of its township supervisor.
(Source: P.A. 90-210, eff. 7-25-97.)
(35 ILCS 200/2-75)
Sec. 2-75. 
		Affidavit for time employed. 
		When compensation of a township or
multi-township assessor or his or her deputy is based upon the time actually
employed in the making of assessments, the assessors and deputies shall make an
affidavit of the time so employed. Payments of the compensation and expenses
under Sections 2-65, 2-70 and 2-80 shall be paid out of the township or
multi-township treasury.
(Source: Laws 1967, p. 388; P.A. 88-455.)
(35 ILCS 200/2-80)
Sec. 2-80. 
		Expenses and office needs. 
		Township and multi-township assessors
shall receive travel and transportation expenses in the amount determined by
the board of town trustees, and shall be reimbursed for their reasonable
travel, meal, lodging and registration expenses incurred in attendance at a
school of instruction prescribed by the Department. The board of town trustees
shall provide the office and storage space, equipment, office supplies,
deputies and clerical and stenographic personnel and other items as are
necessary for the efficient operation of the office.
(Source: P.A. 83-1277; 88-455.)
(35 ILCS 200/Art. 3 heading)
Article 3.  
		County Assessment Officials
(35 ILCS 200/3-5)
Sec. 3-5. Supervisor of assessments. In counties with less than  3,000,000
inhabitants and in which no county assessor has been elected under Section
3-45, there shall be a county supervisor of assessments, either  appointed as
provided in this Section, or elected.
In counties with less than 3,000,000 inhabitants and not having an elected
county assessor or an elected supervisor of assessments, the office of
supervisor of assessments shall be filled by appointment by the presiding
officer of the county board with the advice and consent of the county board.
To be eligible for appointment or to be eligible to file nomination
papers or participate as a candidate in any primary or general election
for, or be elected to, the office of supervisor of assessments, or to enter
upon the duties of the office, a person must possess one of the following
qualifications as certified by the Department to the county clerk:
(1) A currently active Certified Illinois Assessing     Officer designation from the Illinois Property Assessment Institute.
(2) A currently active AAS, CAE, or MAS designation     from the International Association of Assessing Officers.
(3) A currently active MAI, SREA, SRPA, SRA, or RM     designation from the Appraisal Institute.
In addition, a person must have had at least 2 years' experience in the field
of property sales, assessments, finance or appraisals and must have passed an
examination conducted by the Department to determine his or her competence to
hold the office.  The examination may be conducted by the Department at a
convenient location in the county or region.  Notice of the time and place
shall be given by publication in a newspaper of general circulation in the
counties, at least one week prior to the exam.  The Department shall certify to
the county board a list of the names and scores of persons who pass the
examination. The Department may provide by rule the maximum time that the name
of a person who has passed the examination will be included on a list of
persons eligible for appointment or election.  The term of office shall be 4
years from the date of appointment and until a successor is appointed and
qualified, or a successor is elected and qualified under Section 3-52.
(Source: P.A. 101-150, eff. 7-26-19; 101-467, eff. 8-23-19; 102-558, eff. 8-20-21.)
(35 ILCS 200/3-10)
Sec. 3-10. 
		Dismissal of supervisor of assessments; Vacancies. 
		The county
board, by a vote of 2/3 of its members, may dismiss a supervisor of assessments
before the expiration of his or her term for misfeasance, malfeasance or
nonfeasance in the performance of the duties of the office. Whenever the county
board dismisses a supervisor of assessments, it shall specify its reasons in
writing.  The dismissed supervisor may, within 21 days after receipt of the
statement of reasons for dismissal, request a hearing before the county board.
The county board shall conduct a hearing within 30 days of a timely request,
and may reverse the dismissal by a vote of a majority of the members present.
Vacancies shall be filed by appointment for a full term.  In the event of a
vacancy, the county board may appoint an acting supervisor of assessments, but
an acting supervisor may serve for no more than 60 days until a qualified
person is appointed to fill the remainder of the term.
(Source: P.A. 86-905; 88-455.)
(35 ILCS 200/3-15)
Sec. 3-15. 
		Service in more than one county. 
		Any 2 or more counties
may, with Department approval, appoint or elect the same person as county
supervisor of assessments for each of such counties and may by agreement
provide for the appropriate share of the salary and expenses of the official.
In any case where a supervisor of assessments is shared, the aggregate
population of the 2 or more counties shall be considered as the population when
determining the compensation of the official under Section 3-40. If a county
board desires to appoint as county supervisor of assessments of that county a
person who is the appointed or elected supervisor of assessments of another
county, the person shall not be required to take the examination given by the
Department and shall not be required to accept the appointment.
(Source: P.A. 86-905; 88-455.)
(35 ILCS 200/3-20)
Sec. 3-20. Reimbursement when serving more than 1 county. When 2 or more
counties have, with Department approval, elected or appointed the same person
as county supervisor of assessments, subject to appropriation, the Department shall pay out of the Personal Property Tax Replacement Fund to the counties a
total of $5,000 per year to be applied toward the person's salary. The
Department shall apportion the $5,000 among such counties in proportion to each
county's share of the salary.
The amount payable under this Section is in addition to the 50%
reimbursement provided for in Section 3-40, but in no event shall
the total paid under this Section and the reimbursement under
Section 3-40 exceed the compensation of the supervisor of assessments.
(Source: P.A. 97-72, eff. 7-1-11.)
(35 ILCS 200/3-25)
Sec. 3-25. 
		Reappointment or reelection. 
		Reappointment or reelection
of an incumbent supervisor of assessments may be made without examination.  If
the presiding officer of the county board does not intend to reappoint an
incumbent, he or she shall notify the incumbent not more than 120 nor less than
90 days before the expiration of his or her term.  Upon request of the
incumbent, the county board shall grant a public hearing as to why the
incumbent will not be reappointed.
(Source: P.A. 86-905; 88-455.)
(35 ILCS 200/3-30)
Sec. 3-30. 
		Supervisor of assessments as clerk of the board of review. 
		
Each supervisor of assessments shall serve as clerk of the
county board of review and shall be present at all hearings held by the board.
He or she shall not receive additional compensation for that service.
(Source: P.A. 86-482; 86-1475; 88-455.)
(35 ILCS 200/3-35)
Sec. 3-35. 
		Outside employment. 
		Except as provided below, any person
appointed under Section 3-5 shall hold no other lucrative public office or
public employment.  In counties with less than 100,000 inhabitants, he or she
may hold public employment if the duties are not incompatible with his or her
duties as supervisor of assessments as assigned by the county board.  The
duties of a person administering a county zoning ordinance shall not be
considered incompatible with the duties of a supervisor of assessments.
(Source: P.A. 86-482; 86-1475; 88-455.)
(35 ILCS 200/3-40)
Sec. 3-40. Compensation of supervisors of assessments.
(a) A supervisor of assessments shall receive annual compensation in an
amount fixed by the county board subject to the following minimum amounts:
In counties with less than 14,000 inhabitants, not     less than $7,500;
In counties with 14,000 or more but less than 30,000     inhabitants, not less than $8,000;
In counties with 30,000 or more but less than 60,000     inhabitants, not less than $9,000;
In counties with 60,000 or more but less than 100,000     inhabitants, not less than $10,000;
In counties with 100,000 or more but less than     200,000 inhabitants, not less than $11,500;
In counties with 200,000 or more but less than     300,000 inhabitants, not less than $13,000;
In counties with 300,000 or more but less than     1,000,000 inhabitants, not less than $15,000.
For purposes of this subsection, the number of inhabitants shall be
determined by the latest Federal decennial or special census of the county.
(b) Elected supervisors of assessments who began a term of office
before December 1, 1990 shall be compensated at the rate of their base
salary.  "Base salary" is the compensation paid for their position before July
1, 1989.
(c) Elected supervisors of assessments beginning a term of office
on or after December 1, 1990 shall, beginning December 1, 1993, receive their
base salary plus at least 12% of base salary.
Any supervisor of assessments who has been presented a Certified Assessing
Evaluator Certificate by the International Association of Assessing Officers
shall receive an additional compensation of $500 per year to be paid out of
funds appropriated to the Department from the Personal Property Tax Replacement Fund.
The salary set by the county board shall be paid in equal monthly
installments out of the treasury of the county in which he or she is appointed
or elected. If the Department has determined that the total assessed value of
property in a county, as equalized by the supervisor of assessments under
Section 9-210, is between 31 1/3% and 35 1/3% of the total fair cash value of
property in the county, subject to appropriation, the Department shall reimburse the county
monthly from the Personal Property Tax Replacement Fund 50% of the amount of salary the county paid to
the officer for the preceding month.
The county board shall provide necessary office space for the officer and pay
all necessary expenses of the office out of the county treasury.
Each supervisor of assessments may, with the advice and consent of the county
board, appoint necessary deputies and clerks, their compensation to be fixed by
the county board and paid by the county.
(Source: P.A. 97-72, eff. 7-1-11.)
(35 ILCS 200/3-45)
Sec. 3-45. 
		Election of county assessor; counties of less than 3,000,000. 
		In counties having an elected board of review under Section 6-35, a county
assessor shall be elected. To be
eligible to file nomination papers or participate as a candidate in any
primary or general election for, or be elected to, the office of county
assessor, or to enter upon the duties of the office, a person must possess one
of the following qualifications as certified by the individual to the county
clerk:
(1) a Certified Illinois Assessing Officer     certificate from the Illinois Property Assessment Institute; or
(2) a Certified Assessment Evaluator designation from     the International Association of Assessing Officers.
		In addition, a person must have
at least 2 years experience in the field of property sales, assessments,
finance, or appraisals.
The county clerk must determine if candidates for assessor have
qualified under this Code prior to certification of their nominating
petitions. The election of the county assessor shall be at the same time and in
the same manner as other county officials  are elected under the general
election law. The county assessor shall hold office for a 4 year term and until
a successor is elected and qualified. Vacancies shall be filled in
the same manner as are vacancies in other county elective offices.
(Source: P.A. 92-235, eff. 8-2-01.)
(35 ILCS 200/3-50)
Sec. 3-50. 
		Election of county assessors - Counties of 3,000,000 or more. 
		
In all counties with 3,000,000 or more inhabitants, the office of county
assessor, heretofore created and established, is hereby continued.
The county assessor shall be elected as provided in the general election law,
at the general election in 1994 and every fourth year thereafter to hold office
for a term of 4 years from the first Monday of December, and until a successor
is elected and qualified.  Any vacancy in office shall be filled by
appointment as provided in the general election law, until the next regular
election of county officers when a successor shall be elected for the
unexpired term or for the full term as the case may require.  The county
assessor shall take the oath and give the bond herein required of other
assessors and of supervisors of assessments and shall receive such compensation
payable from the county treasury in an amount set by the county board.  The
amount so set shall not be changed during the term for which he or she is
elected or appointed. The county assessor shall also have a suitable office to
be provided by the county board.
(Source: P.A. 83-121; 88-455.)
(35 ILCS 200/3-52)
Sec. 3-52. Election or appointment of county assessors or county supervisors of assessments.
(a) In counties with less than 3,000,000 inhabitants, the county may change the manner in which it selects its county assessor or county supervisor of assessments upon:
(1) adoption of an ordinance by the county board or     county board of commissioners requiring the county assessor or county supervisor of assessments to be elected or appointed, as applicable; or
(2) the filing of a petition with the county board or     the county board of commissioners, subject to the petition requirements of Section 28-3 of the Election Code and signed by 2% of the registered voters of the county, requiring the county assessor or county supervisor of assessments to be elected or appointed, as applicable.
(b) If an ordinance is adopted or a petition is filed meeting the requirements of subsection (a), then the county clerk shall certify the proposition to the appropriate election authorities, who shall submit a referendum, subject to the requirements of Section 16-7 of the Election Code, to be placed on the ballot at the next following general election in substantially the following form:
Shall the (county assessor or county supervisor of     assessments, as applicable) be (elected rather than appointed or appointed rather than elected, as applicable)?
The votes shall be recorded as "Yes" or "No". The referendum is approved when a majority of the votes cast on the referendum approve the referendum.
(c) After the approval of a referendum under subsection (b):
(1) if voters approve the referendum to make the     county assessor or county supervisor of assessments position elected rather than appointed, then the county assessor or county supervisor of assessments shall be elected at the general election next following the approval of the referendum and at the general election every 4 years thereafter; the elected county assessor or county supervisor of assessments shall serve until a successor is elected and qualified; the term of any appointed county assessor or county supervisor of assessments serving at the time of the approval of the referendum shall end when a successor is elected and qualified; and
(2) if the voters approve a referendum to make the     county assessor or county supervisor of assessments position appointed rather than elected, then, at the conclusion of the term of the elected county assessor or county supervisor of assessments serving at the time of the approval of the referendum, the county assessor or county supervisor of assessments shall be appointed by the county board or county board of commissioners to a 4-year term and shall serve until a successor is appointed and qualified.
(Source: P.A. 101-150, eff. 7-26-19.)
(35 ILCS 200/3-55)
Sec. 3-55. 
		
		Staffing of county assessor's office - Counties of 3,000,000
or more.  The county assessor in counties with 3,000,000 or more inhabitants
shall appoint one chief deputy assessor, one deputy assessor in charge of
administrative service division and one deputy assessor in charge of
real estate division.  The county assessor may also employ other
clerical help and deputies as may be necessary, each one of whom (except
the chief deputy assessor, deputy assessor in charge of administrative
service division, and deputy assessor in charge of real estate division) shall
be appointed by the county assessor under the civil service law applicable in
such counties.
(Source: P.A. 83-121; 88-455.)
(35 ILCS 200/3-60)
Sec. 3-60. 
		
		Chief deputy - Counties of less than 3,000,000 with elected
assessor.  The county assessor in counties with less than 3,000,000
inhabitants which elect a county assessor under Section 3-45 may employ a chief
deputy and other clerical help as may be necessary.  The chief deputy shall
hold office at the will of the county assessor, and shall take and subscribe an
oath of office that he or she will honestly and faithfully perform all duties
of the office under the direction of the county assessor.  The chief deputy
shall have power to administer all oaths authorized by law to be administered
by assessors. The compensation of the chief deputy shall be fixed by the county
assessor, subject to the approval of the board of review.
(Source: P.A. 86-1475; 88-455.)
(35 ILCS 200/3-65)
Sec. 3-65. 
		
		Deputy county assessors - Counties of less than 3,000,000
with elected assessor. The county assessor in counties with less than 3,000,000
inhabitants which elect a county assessor under Section 3-45 may appoint as
many suitable persons as in his or her judgment are necessary to act as
deputies, who shall perform the duties assigned to them by the county assessor.
They shall hold their office at the will of the county assessor, and shall
receive compensation determined by the assessor to be paid out of the county
treasury. Such deputy assessors shall, before entering upon their duties, take
the oath or affirmation prescribed for the assessors.
In counties with less than 3,000,000 inhabitants which elect a county
assessor under Section 3-45, in all townships not lying completely within the
limits of one city, the township assessor shall be ex-officio the deputy
assessor to make the assessments in the township where he or she is elected.
If, in any township, the township assessor shall not be able, by himself or
herself within the time allowed by law, to make the assessment of the township,
any additional deputy assessors required to make the assessment shall be
residents and legal voters of that township, and shall be nominated by the
township's board of trustees and appointed by the county assessor only upon
that nomination. Deputy assessors so appointed shall act under the supervision
of the ex-officio deputy town assessors.
(Source: P.A. 82-783; 88-455.)
(35 ILCS 200/3-70)
Sec. 3-70. Cessation of Township Assessor. If the office of Township Assessor in a coterminous township ceases as provided in Articles 27 and 28 of the Township Code, then the coterminous municipality shall assume the duties of the Township Assessor under this Code.
(Source: P.A. 98-127, eff. 8-2-13; 99-474, eff. 8-27-15.)
(35 ILCS 200/Art. 4 heading)
Article 4.  
		Assessment Officials - Other Provisions
(35 ILCS 200/4-5)
Sec. 4-5. 
		State compensation not to affect county compensation. 
		Any
additional compensation payable from State funds to any county officer under
this Code shall not affect any other compensation provided by law to be paid to
the county officer.  No county board may reduce or otherwise impair the
compensation payable to a county officer because the person receives additional
compensation payable from State funds under this Code. However, a county board
may include State funds payable under this Code as reimbursements of or
contributions to county officer salaries in determining the compensation of a
county officer.  As used in this Section, "county officer" includes any local
assessment officer whose compensation is determined in whole or in part by a
county board.
(Source: P.A. 86-348; 88-455.)
(35 ILCS 200/4-10)
Sec. 4-10. Compensation for Certified Illinois Assessing Officers. Subject
to the requirements for continued training, any supervisor of assessments,
assessor, deputy assessor or member of a board of review in any county who has
earned a
Certified Illinois Assessing Officers Certificate from the Illinois Property
Assessment Institute shall receive from the State, out of funds appropriated to
the Department from the Personal Property Tax Replacement Fund, additional compensation of $500 per year.
To receive a Certified Illinois Assessing Officer
certificate, a person shall complete successfully and
pass examinations on a basic course in assessment practice approved by the
Department and conducted by the Institute and additional courses totaling
not less than 60 class hours that are designated and approved by the
Department, on the cost, market and income approaches to value, mass
appraisal techniques, and property tax administration.
To continue to be eligible for the additional compensation, a Certified
Illinois Assessing Officer must complete successfully a minimum of 15 class
hours requiring a written examination, and the equivalent of one seminar course
of 15 class hours which does not require a written examination, in each year
for which additional compensation is sought after receipt of the certificate.
The Department shall designate and approve courses acceptable for additional
training, including courses in business and computer techniques, and class
hours applicable to each course. The Department shall specify procedures for
certifying the completion of the additional training.
The courses and training shall be conducted annually in a manner and format deemed appropriate by the Department.
(Source: P.A. 102-1019, eff. 1-1-23.)
(35 ILCS 200/4-15)
Sec. 4-15. 
Compensation of local assessment officers holding other
designations.   Any assessor, deputy assessor or member of a board of review
who has been awarded a Certified Assessment Evaluator certificate by the
International Association of Assessing Officers shall receive an additional
compensation of $500 per year from funds appropriated to the Department from the Personal Property Tax Replacement Fund.
Any assessor, deputy assessor or member of a board of review who has been
awarded a Residential Evaluation Specialist, Assessment Administration
Specialist, or Cadastral Mapping Specialist certificate by the International
Association of Assessing Officers, but who has not been awarded a Certified
Assessment Evaluator certificate, shall receive additional compensation of
$250 per year from funds appropriated to the Department from the Personal Property Tax Replacement Fund.  If any assessor,
deputy assessor, or member of a board of review has been awarded more than
one certificate, but has not been awarded a Certified Assessment Evaluator
certificate, the maximum additional compensation shall be $250.
To continue to qualify for the additional compensation after receipt of a
certificate, any assessor, deputy assessor or member of a board of review must,
each year that additional compensation is sought, complete successfully a
minimum of 15 class hours requiring a written examination, and the equivalent
of one seminar course of 15 class hours which does not require a written
examination.
(Source: P.A. 97-72, eff. 7-1-11.)
(35 ILCS 200/4-20)
Sec. 4-20. Additional compensation based on performance. Any assessor in
counties with less than 3,000,000 but more than 50,000 inhabitants each
year may petition the Department to receive additional compensation based on
performance.  To receive additional compensation, the official's assessment
jurisdiction must meet the following criteria:
(1) the median level of assessment must be no more     than 35 1/3% and no less than 31 1/3% of fair cash value of property in his or her assessment jurisdiction; and
(2) the coefficient of dispersion must not be greater     than 15%. 
For purposes of this Section, "coefficient of dispersion" means the average
deviation of all assessments from the median level.
For purposes of this Section, the number of inhabitants shall be determined
by the latest federal decennial census.  When the most
recent census shows an increase in inhabitants to over 50,000 or a decrease
to 50,000 or fewer, then the
assessment year used to compute the coefficient of dispersion and the most
recent year of the 3-year average level of assessments is the year that
determines qualification for additional
compensation.
The Department will
promulgate rules and regulations to determine whether an assessor meets these
criteria.
Any assessor in a county of 50,000 or fewer inhabitants may
petition the
Department for consideration to receive additional compensation each year
based on performance. In order to receive the additional compensation, the
assessments in the official's assessment jurisdiction must meet the following
criteria: (i) the median level of assessments must be no more than 35 1/3% and
no less than 31 1/3% of fair cash value of property in his or her assessment
jurisdiction; and (ii) the coefficient of dispersion must not be greater than
40% in 1994, 38% in 1995, 36% in 1996, 34% in 1997, 32% in 1998, and 30% in
1999 and every year thereafter.
Real estate transfer declarations used by the Department in annual
sales-assessment ratio studies will be used to evaluate applications for
additional compensation. The Department will audit other property to determine
if the sales-assessment ratio study data is representative of the assessment
jurisdiction.  If the ratio study is found not representative, appraisals and
other information may be utilized.  If the ratio study is representative, upon
certification by the Department, the assessor shall receive additional
compensation of $3,000 for that year, to be paid out of funds appropriated to
the Department from the Personal Property Tax Replacement Fund.
For State fiscal years beginning on or after July 1, 2023, the Department shall remit to the applicable township or county the amount required for the additional compensation under this Section. That money shall be deposited by the township supervisor or county treasurer into a fund dedicated for that purpose. The township or county payroll clerk shall pay the bonus stipend to the assessor within 10 business days after those funds are deposited into the township or county fund. The bonus stipend shall not be considered part of the assessor's base compensation and must be remitted to the assessor in addition to the assessor's annual salary or compensation. Beginning July 1, 2023, the township or county shall be responsible for the State and federal income tax reporting and withholding and employer contributions under the Illinois Pension Code, if applicable, on the additional compensation under this Section.
As used in this Section, "assessor" means any township or multi-township
assessor, or supervisor of assessments.
(Source: P.A. 103-318, eff. 7-28-23.)
(35 ILCS 200/4-25)
Sec. 4-25. 
		Bond of assessors. 
		Before entering office, every assessor and
supervisor of assessments, other than township or multi-township assessors,
shall enter into a bond, payable to the People of the State of Illinois in the
sum of two thousand dollars, or such larger sum as the county board shall
determine, with two or more sufficient sureties.
The bond of the supervisor of assessments shall be approved by the county
board, and bonds of other assessors by the president or chairman of the county
board. The condition of the bond shall be that the assessor or supervisor of
assessments will diligently, faithfully and impartially perform the duties of
the office during the term or portion thereof for which he or she was elected
or appointed. The bond shall be filed in the office of the county clerk and
recorded in a book to be provided for those bonds.  Any taxing district, or
person suffering any loss resulting from an assessor's failure to perform any
of the conditions of the bond may sue to recover the loss in the name of the
People of the State of Illinois.
(Source: P.A. 87-1021; 87-1189; 88-455.)
(35 ILCS 200/4-30)
Sec. 4-30. 
		Oath of assessors. 
		Before entering office, every assessor or
supervisor of assessments shall take and subscribe to the following oath, which
shall be filed in the office of the county clerk, except the oath of township
or multi-township assessors and their deputies shall be filed with their
respective town clerks. The oath shall be as follows:
State of Illinois)
)ss.
County of .......)
I do solemnly swear (or affirm) that I will support the Constitution
of the United States and the Constitution of the State of Illinois; and
that I will faithfully discharge all the duties of the office of
assessor, or supervisor of assessments to the best of my ability.
Dated..........
(Source: P.A. 87-1021; 87-1189; 88-455.)
(35 ILCS 200/Art. 5 heading)
Article 5.  
		Boards of Appeals
(35 ILCS 200/5-5)
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.)
(35 ILCS 200/5-10)
Sec. 5-10. 
		Oath of office. 
		Each member of the board of review or
commissioner of the board of appeals created by this Code shall, before
entering upon the duties of his or her office, take and subscribe to the
following oath:
State of Illinois County of ....
I do solemnly swear (or affirm) that I will as (a member of the board
of review) (a commissioner of the board of appeals) faithfully perform
all the duties of that office as required by law; that I will fairly
and impartially review the assessments of all property to the extent
authorized by this Code; that I will correct all assessments
which should be corrected; that I will raise or lower (or in the case of
commissioners of the board of appeals, will direct the county assessor to
change, correct, alter or modify) assessments as justice may
require; and that I will do all acts necessary and within my authority to
procure a full, fair and impartial assessment of all property.
Dated ....
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
(35 ILCS 200/5-15)
Sec. 5-15. 
		Board employees. 
		In counties with 3,000,000 or more inhabitants,
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)
shall appoint a Chief Clerk, a Secretary, and a deputy in
charge of complaints. The Board may also employ deputies and other staff
as may be necessary to assist the Board in the proper discharge of its
duties. The Chief Clerk, the Secretary and the deputies
shall have authority to administer oaths and examine under oath those
persons who appear for a hearing.  The Board may assign any matter to
a deputy for preliminary hearing.  With respect to applications for exemption
reviewed under Section 16-130, the Secretary shall prepare
and forward to the Department a full and complete statement of all the
facts together with documents in each case and shall also forward a statement
of the facts to the county assessor.
Except as provided in Section 9-85, in all other instances the board shall
certify its action and orders to the county assessor and the county
assessor shall carry out the orders under the
direction of the board.  Employees of 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) shall
receive compensation fixed by the county board upon the recommendation of the
board, payable from the county treasury.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
(35 ILCS 200/Art. 6 heading)
Article 6.  
		Boards of Review
(35 ILCS 200/6-5)
Sec. 6-5. 
		Appointed boards of review. 
		In counties under township
organization with less than 3,000,000 inhabitants in which no board of review
is elected under Section 6-35, there shall be an appointed board of review to
review the assessments made by the supervisor of assessments. When there is no
existing appointed board of review, the chairman of the county board shall
appoint, with approval of the county board, 3 citizens of the county to
comprise the board of review for that county, 2 to serve for a one year term
commencing on the following June 1, and one to serve for a 2 year term
commencing on the same date. When an appointed board of review already exists,
successors shall be appointed and qualified to serve for terms of 2 years
commencing on June 1 of the year of appointment and until their successors are
appointed and qualified. Vacancies shall be filled in like manner as original
appointments, for the balance of the unexpired term.  Members of the
county board may be appointed to the board of review.  A member of the board of
review may be reappointed.  No person may serve on the board of review who is
not qualified by experience and training in property appraisal and property tax
administration.
(Source: P.A. 86-905; 87-1189; 88-455.)
(35 ILCS 200/6-10)
Sec. 6-10. 
		Examination requirement - Counties of 100,000 or more. 
		In
any county to which Section 6-5 applies and which has 100,000 or more
inhabitants, no person may serve on the 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 examination shall be conducted by the
Department at some convenient location in the county. The Department may
provide by rule the maximum time that the name of a person who has passed the
examination will be included on a list of persons eligible for appointment or
election. The county board of any other county may, by resolution, impose a
like requirement in its county. In counties with less than 100,000 inhabitants,
the members of the board of review shall within one year of taking office
successfully complete a basic course in assessment practice approved by the
Department.
In counties with 3,000,000 or more inhabitants, the members of the
board of
review shall successfully complete a basic
course in
assessment practice, approved by the Department, within one year after taking
office.
(Source: P.A. 88-455; incorporates 88-221; 88-670, eff. 12-2-94; 89-126,
eff. 7-11-95; 89-671, eff. 8-14-96.)
(35 ILCS 200/6-15)
Sec. 6-15. Political makeup and compensation. The board of review appointed
under Section 6-5 shall consist of 3 members, 2 of whom are affiliated with the political
party polling the highest vote for any county office in the county
at the last general election prior to any appointment made under this Section.
The third member shall not be affiliated with that same party. Each member of the board of review shall receive an annual salary to be fixed
by the county board and paid out of the county treasury.
(Source: P.A. 98-322, eff. 8-12-13.)
(35 ILCS 200/6-20)
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)
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)
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)
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)
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)
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)
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)
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            YES
review 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)
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)
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)
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)
Article 7.  
		Property Tax Appeal Board
(35 ILCS 200/7-5)
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)
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)
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)
Article 8.  
		Department of Revenue
(35 ILCS 200/8-5)
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)
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)
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)
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)
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)
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 200/8-35)
Sec. 8-35. 
		Notification requirements; procedure on protest.
(a) Assessments made by the Department.
Upon completion of its original assessments, the Department shall publish a
complete list of the assessments in the State "official newspaper." Any person
feeling aggrieved by any such assessment may, within 10 days of the date of
publication of the list, apply to the Department for a review and correction of
that assessment. Upon review of the assessment, the Department shall make any
correction as it considers just.
If review of an assessment has been made and notice has been given of the
Department's
decision,
any party to the proceeding who feels aggrieved by the decision, may file an
application for hearing.  The application shall be in writing and shall be
filed with the Department within 20 days after notice of the decision has been
given by certified mail.  Petitions for hearing shall state concisely the
mistakes alleged to have been made or the new evidence to be presented.
No action for the judicial review of any assessment
decision of the Department shall be allowed unless the party commencing
such action has filed an application for a hearing and the Department
has acted upon the application.
The extension of taxes on an assessment shall not be delayed by any
proceeding under this Section. In cases where the assessment is revised, the taxes extended upon the assessment, or that part
of the taxes as may be appropriate, shall be abated or, if already paid,
refunded.
(b) Exemption decisions made by the Department.  Notice of each exemption
decision made by the Department under Section 15-25, 16-70, or 16-130
shall be given by certified mail to the applicant for exemption.
If an exemption decision has been made by the Department and notice has been
given of the Department's decision, any party to the proceeding who feels
aggrieved by the decision may file an application for hearing.  The application
shall be in writing and shall be filed with the Department within 60 days after
notice of the decision has been given by certified mail.  Petitions for hearing
shall state concisely the mistakes alleged to have been made or the new
evidence to be presented.
If a petition for hearing is filed, the Department shall reconsider the
exemption decision and shall grant any party to the proceeding a hearing.  As
soon as practical after the reconsideration and hearing, the Department
shall issue a notice of decision by mailing the notice by certified mail.  The
notice shall set forth the Department's findings of fact and the basis of the
decision.
Within 30 days after the mailing of a notice of decision, any party to the
proceeding may file with the Director a written request for rehearing in such
form as the Department may by rule prescribe, setting forth the grounds on
which
rehearing is requested.  If rehearing or Departmental review is granted, as
soon as practical after the rehearing or Departmental review has been held,
the Department shall issue a revised decision to the party or the party's legal
representative as a result of the rehearing.  The action of the Department on a
petition for hearing shall become final the later of (i) 30 days after issuance
of a notice of decision, if no request for rehearing is made, or (ii) if a
timely request for rehearing is made, upon the issuance of the denial of the
request or the issuance of a notice of final decision.
No action for the judicial review of any exemption decision of the Department
shall be allowed unless the party commencing the action has filed an
application for a hearing and the Department has acted upon the application.
The extension of taxes on an assessment shall not be delayed by any
proceeding under this Section.  In cases when the exemption is granted, in
whole or in part, the taxes extended upon the assessment, or that part of the
taxes as may be appropriate, shall be abated or, if already paid, refunded.
(Source: P.A. 92-658, eff. 7-16-02.)
(35 ILCS 200/8-40)
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)
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)
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.)
(35 ILCS 200/8-55)
Sec. 8-55. 
		Office of appraisals. 
		Within the Department, an Office of
Appraisals shall assist local government assessment officials, in counties of
less than 3,000,000 inhabitants, with appraisal of commercial and industrial
properties having an assessment, prior to equalization by the Department, of
$350,000 or more.
The Office shall provide assistance to assessors and
Supervisors of Assessments having a complaint or appeal relating to the
property to be appraised pending before the Board of Review or the State
Property Tax Appeal Board.  Such assistance shall be
provided upon request, pursuant to a written agreement between the
Department and the assessing official making the request, specifying the
project involved, the time frame for making the appraisal, the purpose of
the appraisal and the responsibilities of the parties, including agreement
by the local assessing official that the appraisal will be accepted and
utilized in the pending complaint or appeal.
(Source: P.A. 92-301, eff. 1-1-02.)