(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.)
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(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¢ per page of
legal size or smaller and $1 for each larger page.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/16-110)
Sec. 16-110.
Notice of meetings - Filing complaints.
In counties with
3,000,000 or more inhabitants, at least one week before its meeting to revise
and correct assessments, 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 publish a notice of the
time and place of that meeting. The board shall, from time to time, publish
notices which shall specify the date and place at which complaints
may be filed
for those townships or taxing districts for which property assessments have
been completed by the county assessor, and which will then be considered for
revision and correction at that time. All notices required by this Section may
provide for a revision and correction at the specified time of one or more
townships or taxing districts. All such notices shall be published once in at
least one newspaper of general circulation published in the county. The board
at the time and place fixed, and upon notice as provided in this
Section, may receive and hold hearings on all those complaints and revise and
correct assessments within those townships or taxing districts. Taxpayers
shall
have at least 20 days after the date of publication of the notice within which
to file complaints.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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