35 ILCS 200/ Property Tax Code.

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35 ILCS 200/6-50

(35 ILCS 200/6-50)

Sec. 6-50.

Majority vote.

Board of review action may be taken by a majority
vote of the board.

(Source: P.A. 76-1322; 88-455.)

35 ILCS 200/6-55

(35 ILCS 200/6-55)

Sec. 6-55.

Oath of office.

Each member of the board of review shall, before
entering upon the duties of office, take and subscribe to the oath required
under Section 5-10.

(Source: P.A. 88-455.)

35 ILCS 200/6-60

(35 ILCS 200/6-60)

Sec. 6-60. Rules and procedures.

The board of review in every county with less than 3,000,000 inhabitants must make available to the public a detailed description of the rules and procedures for hearings before the board. This description must include an explanation of any applicable burdens of proof, rules of evidence, timelines, and any other procedures that will allow the taxpayer to effectively present his or her case before the board. If a county Internet website exists, the rules and procedures must also be published on that website.

(Source: P.A. 96-122, eff. 1-1-10.)

35 ILCS 200/Art. 7

(35 ILCS 200/Art. 7 heading) Article 7.

Property Tax Appeal Board

35 ILCS 200/7-5

(35 ILCS 200/7-5)

Sec. 7-5.

Creation of Property Tax Appeal Board.

The Property Tax Appeal
Board shall consist of 5 members appointed by the Governor, with the advice
and consent of the Senate.  The Governor, with the advice and consent of the
Senate, shall designate one of the members as Chairman.  The Property Tax
Appeal Board shall be totally independent of the Department.  A vacancy on the
Board shall be filled in the same manner as original appointments are made.

(Source: P.A. 87-1189; 88-455.)

35 ILCS 200/7-10

(35 ILCS 200/7-10)

Sec. 7-10.

Selection of members.

The members of the Property Tax Appeal
Board shall be qualified by virtue of 5 years experience and training in the
field of public finance administration, at least 2 years of which shall be in
the field of property appraisal and property tax administration.  No more than
3 members of the Board may be members of the same political party.  The
Chairman of the Property Tax Appeal Board shall receive $28,000 per year, or an
amount set by the Compensation Review Board, whichever is greater; and each
other member of the Board shall receive $22,500 per year, or an amount set by
the Compensation Review Board, whichever is greater.

Of the 5 members of the Board the terms of 2 members shall expire on the
third Monday in January, 1995; the term of 2 members shall expire on the third
Monday in January, 1997; and the term of one member shall expire on the third
Monday in January, 1999.  Members shall be appointed in each odd-numbered year
for a 6 year term commencing on the third Monday in January of such year. Each
member shall serve until a successor is appointed and qualified.

(Source: P.A. 84-1240; 88-455.)

35 ILCS 200/7-15

(35 ILCS 200/7-15)

Sec. 7-15.

Employees.

The Property Tax Appeal Board may appoint necessary
hearing officers, appraisers, technicians and necessary clerical help to aid it
in performing its duties.

The Property Tax Appeal Board shall choose a person to serve as clerk of the
Board.

(Source: P.A. 80-601; 88-455.)

35 ILCS 200/Art. 8

(35 ILCS 200/Art. 8 heading) Article 8.

Department of Revenue

35 ILCS 200/8-5

(35 ILCS 200/8-5)

Sec. 8-5.

General duties.

The Department shall:

(1) Direct and supervise the assessment of all property so that
all assessments are made relatively just and equal.

(2) Confer with, advise and assist local assessment officers relative to
the performance of their duties.

(3) Prescribe for assessment officers general rules, relative to the
assessment of property, which rules shall be binding upon all assessment
officers until reversed, annulled or modified by a court of competent
jurisdiction.

(4) Prescribe or approve forms for returns, reports, complaints, notices and
other documents, and the contents of required files and records authorized or
required by law or by rule and regulation of the Department. All assessing
officers shall use true copies of such forms or reasonable electronic
facsimiles of them.

(5) Assess all property owned by or used by railroad companies
operating within this State, except non-carrier real estate.

(6) Equalize the assessment of property among the different counties of the
State and fix the aggregate amount of the assessment for each county upon which
taxes shall be extended in each year; and publish a statement of the methods
and procedures used in making such equalization.

(7) Keep a correct record of its acts relative to the assessment of property
and the equalization of assessments. The record shall be available for public
inspection and copies shall be distributed to any person upon request and
payment of the cost of reproduction.

(8) Grant or deny non-homestead exemptions under Sections 16-70 and 16-130.

(Source: P.A. 91-357, eff. 7-29-99.)

35 ILCS 200/8-10

(35 ILCS 200/8-10)

Sec. 8-10.

General powers.

The Department may:

(1) Require local assessment officers to meet with it from time
to time to consider matters relative to taxation;

(2) Formulate and recommend legislation for the improvement of the property
tax system;

(3) Investigate the tax systems of other states and countries;

(4) Request the institution of proceedings, actions and
prosecutions to enforce the laws relating to the penalties, liabilities
and punishment of public officers, persons, or officers or agents of
corporations for failure or neglect to comply with this Code;

(5) Order reassessments as provided in Section 13-10;

(6) Take evidence and testimony under oath and to require the production of
books, papers and documents pertinent to any assessment, investigation or
inquiry, and for that purpose to subpoena and compel the attendance of
witnesses;

(7) Require from all State and local officers information necessary for the
proper discharge of its duties;

(8) Examine and make memoranda from any records, books, papers,
documents, and statements of account on record or on file in any public
office or taxing district and all public officers having charge or custody of
those records shall furnish to the Department any information on file or of
record in their respective offices;

(9) Adopt rules determining 33 1/3% of the fair cash value of railroad
property assessed by it.

(Source: P.A. 83-121; 88-455.)

35 ILCS 200/8-15

(35 ILCS 200/8-15)

Sec. 8-15.

Department records for use in courts.

Certified copies of the
records of the Department pertaining to assessment and equalization shall be
received in all courts with like effect as certified copies of other public
records.

(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)

35 ILCS 200/8-20

(35 ILCS 200/8-20)

Sec. 8-20.

Oaths.

All officers and employees of the Department and other
persons specially delegated in writing for that purpose, may administer oaths
authorized or required under this Code.

(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)