Division 3 - Board Of Review - Counties Of 3,000,000 Or More
(35 ILCS 200/Art. 16 Div. 3 heading) Division 3. Board of Review; Counties of 3,000,000 or more
(35 ILCS 200/16‑95)
Sec. 16‑95. Powers and duties of board of appeals or review; complaints. In counties with 3,000,000 or more inhabitants, until the first Monday in December 1998, the board of appeals in any year shall, on complaint that any property is overassessed or underassessed, or is exempt, review and order the assessment corrected.
Beginning the first Monday in December 1998 and thereafter, in counties with 3,000,000 or more inhabitants, the board of review:
(1) shall, on written complaint of any taxpayer or |
| any taxing district that has an interest in the assessment that any property is overassessed, underassessed, or exempt, review the assessment and confirm, revise, correct, alter, or modify the assessment, as appears to be just; and | |
(2) may, upon written motion of any one or more |
| members of the board that is made on or before the dates specified in notices given under Section 16‑110 for each township and upon good cause shown, revise, correct, alter, or modify any assessment (or part of an assessment) of real property regardless of whether the taxpayer or owner of the property has filed a complaint with the board. | |
No assessment may be changed by the board on its own |
| motion until the taxpayer in whose name the property is assessed and the chief county assessment officer who certified the assessment have been notified and given an opportunity to be heard thereon. All taxing districts shall have an opportunity to be heard on the matter. | |
(Source: P.A. 91‑393, eff. 7‑30‑99; 91‑425, eff. 8‑6‑99.) |
(35 ILCS 200/16‑100)
Sec. 16‑100. Correction orders. 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 the first Monday in December 1998 and thereafter) in any year shall order the county assessor to correct any mistake or error (other than mistakes or errors of judgment as to the valuation of any property) in the manner provided in Sections 14‑10 and 16‑145.
(Source: P.A. 88‑455; 89‑126, eff. 7‑11‑95; 89‑671, eff. 8‑14‑96.) |
(35 ILCS 200/16‑105)
Sec. 16‑105. Time of meeting ‑ Public records. 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 the first Monday in December 1998 and thereafter) shall meet on or before the second Monday in September in each year for the purpose of revising the assessment of property as provided for in this Code. The meeting may be adjourned from day to day as may be necessary.
All hearings conducted by the board under this Code shall be open to the public. All files maintained by the board relating to the matters specified in Sections 16‑95, 16‑100, and 16‑140 shall be available for public inspection during regular office hours. However, only the actual portions of the income tax return relating to the property for which a complaint has been filed shall be a public record. Copies of such records shall be furnished upon request. The board may charge for the costs of copying, at 35
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