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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
REVENUE (35 ILCS 200/) Property Tax Code. 35 ILCS 200/11-160
(35 ILCS 200/11-160)
Sec. 11-160. Approval procedure. Applications for approval as a qualifying
water treatment facility that are filed prior to January 1, 2020 shall be filed with the Department of Natural
Resources in the manner and form prescribed by the Director of National
Resources. The application shall contain appropriate and available descriptive
information concerning anything claimed to be entitled to tax treatment as
defined in this Division 4. If it is found that the facility meets the
definition, the Director of Natural Resources, or his or her
duly authorized designee, shall enter a finding and issue a certificate that
requires tax treatment as a qualifying water treatment facility. The effective
date of a certificate shall be on January 1 preceding the date of certification
or preceding the date construction or installation of the facility commences,
whichever is later.
(Source: P.A. 101-199, eff. 8-2-19.)
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35 ILCS 200/11-161 (35 ILCS 200/11-161) Sec. 11-161. Application procedure; assessment by Department of Revenue. Applications for assessment as a qualifying water treatment facility that are filed on or after January 1, 2020 shall be filed with the Department of Revenue in the manner and form prescribed by the Department of Revenue. The application shall contain appropriate documentation that the applicant has been issued a valid facility number by the Illinois Environmental Protection Agency and is entitled to tax treatment as defined in this Division 4. The effective date of an assessment shall be on January 1 preceding the date of approval by the Department of Revenue or preceding the date construction or installation of the facility commences, whichever is later.
(Source: P.A. 101-199, eff. 8-2-19.) |
35 ILCS 200/11-165
(35 ILCS 200/11-165)
Sec. 11-165. Judicial review; qualifying water treatment facilities. Any
applicant or holder aggrieved by the issuance, refusal to issue, denial,
revocation, modification, or restriction of an assessment as a qualifying water treatment
facility may appeal the finding and order of the Department of Revenue (if on or after January 1, 2020) or the Department of
Natural Resources (if before January 1, 2020) under the Administrative Review Law.
(Source: P.A. 101-199, eff. 8-2-19.)
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35 ILCS 200/11-170
(35 ILCS 200/11-170)
Sec. 11-170.
Procedures for assessment; qualifying water treatment
facilities. Proceedings for assessment or reassessment of property certified
to be a qualifying water treatment facility shall be conducted in accordance
with procedural rules adopted by the Department, in conformity with this
Code.
(Source: P.A. 92-278, eff. 1-1-02.)
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35 ILCS 200/Art. 12
(35 ILCS 200/Art. 12 heading)
Article 12.
Assessment Notice and Publication Provisions
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35 ILCS 200/Art. 12 Div. 1
(35 ILCS 200/Art. 12 Div. 1 heading)
Division 1.
Initial Assessment Process
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35 ILCS 200/12-5
(35 ILCS 200/12-5)
Sec. 12-5.
Taxpayer entitled to statement of valuation.
The chief county
assessment officer, when requested, shall deliver to any person a copy of the
description or statement of property assessed in his or her name or in which he
or she is interested, and the valuation placed thereon by the assessor, chief
county assessment officer, board of review, or board of appeals.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/12-10
(35 ILCS 200/12-10)
Sec. 12-10. Publication of assessments; counties of less than 3,000,000. In
counties with less than 3,000,000 inhabitants, as soon as the chief county
assessment officer has completed the assessment in the county or in the
assessment district, he or she shall, in each year of a general assessment,
publish for the county or assessment district a complete list of the
assessment, by townships if so organized. In years other than years of a
general assessment, the chief county assessment officer shall publish a list of
property for which assessments have been added or changed since the preceding
assessment, together with the amounts of the assessments, except that
publication of individual assessment changes shall not be required if the
changes result from equalization by the supervisor of assessments under Section
9-210, or Section 10-200, in which case the list shall include a general
statement indicating that assessments have been changed because of the
application of an equalization factor and shall set forth the percentage of
increase or decrease represented by the factor. The publication shall be made
on or before December 31 of that year, and shall be printed in some public
newspaper or newspapers published in the county. In every township or
assessment district in which there is published one or more newspapers of
general circulation, the list of that township shall be published in one of the
newspapers.
At the top of the list of assessments there shall be a notice in
substantially the following form printed in type no smaller than eleven point:
"NOTICE TO TAXPAYERS
Median Level of Assessment--(insert here the median level of assessment
for the assessment district)
Your property is to be assessed at the above listed median level of
assessment for the assessment district. You may check the accuracy of your
assessment by dividing your assessment by the median level of assessment. The
resulting value should equal the estimated fair cash value of your property.
If the resulting value is greater than the estimated fair cash value of your
property, you may be over-assessed. If the resulting value is less than the
fair cash value of your property, you may be under-assessed. You may appeal
your assessment to the Board of Review."
The notice published under this Section shall also include the following: (1) A statement advising the taxpayer that | | assessments of property, other than farm land and coal, are required by law to be assessed at 33 1/3% of fair market value.
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| (2) The name, address, phone number, office hours,
| | and, if one exists, the website address of the assessor.
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| (3) A statement advising the taxpayer of the steps to
| | follow if the taxpayer believes the full fair market value of the property is incorrect or believes the assessment is not uniform with other comparable properties in the same neighborhood. The statement shall also (i) advise all taxpayers to contact the township assessor's office, in those counties under township organization, first to review the assessment, (ii) advise all taxpayers to file an appeal with the board of review if not satisfied with the assessor review, and (iii) give the phone number to call for a copy of the board of review rules; if the Board of Review maintains a web site, the notice must also include the address of the website where the Board of Review rules can be viewed.
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| (4) A statement advising the taxpayer that there is a
| | deadline date for filing an appeal with the board of review and indicating that deadline date (30 days following the scheduled publication date).
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| (5) A brief explanation of the relationship between
| | the assessment and the tax bill.
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| (6) In bold type, a notice of possible eligibility
| | for the various homestead exemptions as provided in Section 15-165 through Section 15-175 and Section 15-180.
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| The newspaper shall furnish to the local assessment officers as many
copies of the paper containing the assessment list as they may require.
(Source: P.A. 97-146, eff. 7-14-11.)
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