35 ILCS 200/ Property Tax Code.

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35 ILCS 200/9-60

(35 ILCS 200/9-60)

Sec. 9-60. (Repealed).

(Source: P.A. 88-455. Repealed by P.A. 95-925, eff. 1-1-09.)

35 ILCS 200/9-65

(35 ILCS 200/9-65)

Sec. 9-65.

Reassessment after platting.

Except as
otherwise provided by Section 10-30
with respect to assessments made in counties with less than
3,000,000 inhabitants, whenever acreage property has been
subdivided into lots
and the subdivision has been recorded, the lots shall be reassessed and placed upon
the assessor's books, replacing the acreage
property, as of the first day
of January immediately following the date of the recording or
filing of the subdivision.

(Source: P.A. 83-358; 83-837; 83-1362; 88-455.)

35 ILCS 200/Art. 9 Div. 2

(35 ILCS 200/Art. 9 Div. 2 heading) Division 2.

Assessment authority

35 ILCS 200/9-70

(35 ILCS 200/9-70)

Sec. 9-70.

Assessment authority.

The Department shall assess all pollution
control facilities, low sulfur dioxide emission coal fueled devices, and
property owned or used by railroad companies operating within this State,
except noncarrier real estate. Local assessment officers shall assess all other
property not exempted from taxation.

(Source: P.A. 81-838; 88-455.)

35 ILCS 200/9-75

(35 ILCS 200/9-75)

Sec. 9-75.

Revisions of assessments; Counties of less than 3,000,000.

The
chief county assessment officer of any county with less than 3,000,000
inhabitants, or the township or multi-township assessor of any township in that
county, may in any year revise and correct an assessment as appears to be just.
Notice of the revision shall be given in the manner provided in Section 12-10
and 12-30 to the taxpayer whose assessment has been changed.

(Source: P.A. 81-838; 88-455.)