Illinois Property Tax Code 2018 Edition

By Illinois Legislature

This book was updated August 27, 2018. Table of Contents TITLE 1. GENERAL1 ARTICLE 1. SHORT TITLE AND DEFINITIONS1 TITLE 2. ASSESSMENT OFFICIALS7 ARTICLE 2. TOWNSHIP ASSESSMENT OFFICIALS7 ARTICLE 3. COUNTY ASSESSMENT OFFICIALS15 ARTICLE 4. ASSESSMENT OFFICIALS - OTHER PROVISIONS20 ARTICLE 5. BOARDS OF APPEALS23 ARTICLE 6. BOARDS OF REVIEW25 ARTICLE 7. PROPERTY TAX APPEAL BOARD30 ARTICLE 8. DEPARTMENT OF REVENUE31 TITLE 3. VALUATION AND ASSESSMENT34 ARTICLE 9. GENERAL VALUATION PROCEDURES34 Division 1. Office Operations35 Division 3. Assessment books.41 Division 4. Valuation procedures44 ARTICLE 10. VALUATION PROCEDURES FOR SPECIAL PROPERTIES60 Division 1. Solar energy systems60 Division 3. Residential developments63 Division 4. Historic residences65 Division 5. Airports and interstate bridges70 Division 6. Farmland, open space, and forestry management plan.71 Division 7. Coal79 Division 8. Sports stadiums81 Division 9. Nurseries83 DIVISION 10. ELECTRIC POWER GENERATING STATIONS83 DIVISION 11. LOW-INCOME HOUSING84 DIVISION 12. VETERANS ORGANIZATION PROPERTY86 DIVISION 13. FRATERNAL ORGANIZATION PROPERTY87 DIVISION 14. VALUATION OF CERTAIN LEASES OF EXEMPT PROPERTY90 DIVISION 15. SUPPORTIVE LIVING FACILITIES91 DIVISION 16. CONSERVATION STEWARDSHIP LAW92 DIVISION 17. WOODED ACREAGE ASSESSMENT TRANSITION LAW95 DIVISION 18. WIND ENERGY PROPERTY ASSESSMENT96 Division 19. Qualified commercial and industrial property98 ARTICLE 11. VALUATIONS PERFORMED BY THE DEPARTMENT99 Division 1. Pollution control facilities99 Division 3. Railroads103 DIVISION 4. REGIONAL WATER TREATMENT FACILITIES108 ARTICLE 12. ASSESSMENT NOTICE AND PUBLICATION PROVISIONS110 Division 1. Initial Assessment Process110 Division 4. Revisions and corrections115 ARTICLE 13. REASSESSMENT PROCEDURES117 ARTICLE 14. REVISIONS AND CORRECTIONS120 TITLE 4. EXEMPTIONS152 ARTICLE 15. EXEMPTIONS152 TITLE 5. REVIEW AND EQUALIZATION221 ARTICLE 16. REVIEW OF ASSESSMENT DECISIONS221 Division 1. General provisions221 Division 3. Board of Review; Counties of 3,000,000 or more230 Division 4. Property Tax Appeal Board238 Division 5. Department of Revenue244 ARTICLE 17. STATE EQUALIZATION PROCESS244 TITLE 6. LEVY AND EXTENSION248 ARTICLE 18. LEVY AND EXTENSION PROCESS248 Division 1. Levying process248 Division 2. Truth in taxation252 Division 3. Extension procedures257 Division 4. Abatement procedures266 Division 5. Property Tax Extension Limitation Law279 Division 5.1. One-year Property Tax Extension Limitation Law.305 Division 6. Preparation and delivery of books308 TITLE 7. TAX COLLECTION311 ARTICLE 19. TAX COLLECTION OFFICIALS311 ARTICLE 20. TAX COLLECTION PROCESS316 Division 1. Billing procedures316 Division 3. Procedures for county collectors325 Division 4. Errors and adjustments331 Division 5. Settlement of Accounts338 ARTICLE 21. DUE DATES, DELINQUENCIES,340 AND ENFORCEMENT OF PAYMENTS340 Division 1. Due dates and delinquencies340 Division 3. Notice and publication provisions359 Division 3.5. Judgments and Sales361 Division 4. Annual tax sale procedure366 Division 5. Scavenger sales; procedures373 Division 6. Indemnity fund; sales in error382 ARTICLE 22. TAX DEEDS AND PROCEDURES406 TITLE 8. TAX OBJECTIONS419 ARTICLE 23. PROCEDURES AND ADJUDICATION FOR TAX OBJECTIONS419 TITLE 9. OTHER PROVISIONS425 ARTICLE 24. GENERAL PROVISIONS425 ARTICLE 25. PENALTIES427 ARTICLE 26. SAVINGS PROVISIONS430 ARTICLE 27. SPECIAL SERVICE AREA TAX LAW433 ARTICLE 28. SPECIAL ASSESSMENT APPORTIONMENT LAW447 ARTICLE 29. SPECIAL ASSESSMENTS BENEFITING STATE PROPERTY LAW448 ARTICLE 30. FISCAL RESPONSIBILITY LAW450 ARTICLE 31. REAL ESTATE TRANSFER TAX LAW452 ARTICLE 32. CONTINUATION OF PRIOR LAW - STATUTES REPEALED460

• Format: Paperback
• Language: English
• ISBN: 1719921768
• ISBN13: 9781719921763
• Release Date: August 2018
• Publisher: Independently Published
• Length: 378 Pages
• Weight: 1.93 lbs.
• Dimensions: 0.8" x 8.5" x 11.0"