Illinois Administrative Code › Title 86 - REVENUE › Part 110 - LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT › Section 110.130 - Hearings and Records of Chief County Assessment Officers

Current through Register Vol. 48, No. 28, July 12, 2024
In all counties in this State:
a) Hearings
All hearings held by the Chief County Assessment Officer in
				support of or in opposition to a proposed revision or correction in assessed
				valuation shall be open to the public. All files maintained by the Chief County
				Assessment Officer and relating to the assessed valuation of any property and
				all complaints, supporting documents, and other evidence submitted by the
				property owner in support of a proposed revision and correction of valuation
				shall be available for inspection by the public at the times and subject to the
				restrictions provided in Section 14-30 of the Property Tax Code [35
				ILCS 200/14-30 ].
b) Records
1) Except where certain duties may be granted
			 to the Recorder under Section 5-1108 of the Counties Code [55
			 ILCS 5/5-1108 ], the Chief County Assessment Officer
			 in counties with fewer than 3,000,000 inhabitants shall prepare and maintain
			 tax maps, lists of property owners' names and addresses and property record
			 cards for all of the real estate within their jurisdiction in the form
			 prescribed by the Department in the Illinois Real Property Appraisal Manual,
			 provided that a Chief County Assessment Officer shall not duplicate the work of
			 any full-time Township Assessor or Multi-township Assessor, but may maintain
			 duplicate copies of such records. Property record cards may be established and
			 maintained on electronic equipment or microfiche, but if so maintained they
			 shall be reasonable facsimiles of forms prescribed or approved by the
			 Department. Upon request and payment of a reasonable fee established by the
			 custodian, a copy or printout of a property record card shall be provided to
			 any person.
2) The local assessment
			 officers shall cause buildings and other improvements on each lot or parcel of
			 land to be measured and described to a reasonable extent and classified as to
			 use and construction, and such measurements, computations (sometimes referred
			 to as the "computation ladder"), description and classification shall be
			 entered upon the property record card of each such lot or parcel of land in the
			 manner prescribed by the Department in the Illinois Real Property Appraisal
			 Manual.
3) The local assessment
			 officers shall enter upon the property record card of each town or city lot or
			 parcel of land the elements (or basis) of valuation and computations which
			 shall be recorded in the manner prescribed by the Department in the Illinois
			 Real Property Appraisal Manual and which are taken into consideration by the
			 local assessment officers in ascertaining and determining the fair cash value
			 of each town or city lot or parcel of land and of each improvement thereon,
			 including the elements (shown by percentages or otherwise) which were taken
			 into consideration as enhancing or detracting elements (such as depth, corner,
			 alley, railway or other elements).
4) Property tax maps, lists of property
			 owners and property record cards previously prepared and maintained on the
			 basis of standards and procedures substantially similar to those outlined in
			 the Illinois Real Property Appraisal Manual may be retained and
			 maintained.
5) Property record
			 systems, including tax maps, lists of property owners and property record
			 cards, including appraisals, prepared and established by individuals, firms or
			 corporations under contract with counties in accordance with Section 5-1068 of
			 the Counties Code [55 ILCS
			 5/5-1068 ] shall be prepared in accordance with
			 Section
			 110.130(b)
			 of this Part. Such systems and records shall provide information useful to
			 assessment officials, but shall not be considered assessments nor limit the
			 powers and duties of assessing officials.