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| Public Act 097-0797 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Section 9-230 as follows: | ||||
(35 ILCS 200/9-230)
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Sec. 9-230. Return of township or multi-township | ||||
assessment books. | ||||
(a) The
township or multi-township assessors in counties | ||||
with less than
600,000
inhabitants, based on the 2000 federal | ||||
decennial census, shall, on or before June 15 of the assessment | ||||
year, return
the assessment books or workbooks to the | ||||
supervisor of
assessments.
The township or multi-township | ||||
assessors in counties with 600,000 or more but
no more than | ||||
700,000 inhabitants, based on the 2000 federal decennial | ||||
census, shall, on or before July 15 October 15 of the | ||||
assessment year, return the assessment books or
workbooks to | ||||
the supervisor of assessments.
The township or multi-township | ||||
assessors in counties with less than 3,000,000
inhabitants, but | ||||
more than 700,000
inhabitants, based on the 2000 federal | ||||
decennial census, shall, on or
before November 15
of the | ||||
assessment year, return the assessment books or workbooks to | ||||
the
supervisor of assessments. If a township or
multi-township | ||||
assessor in a county
with less than 3,000,000 inhabitants, but | ||
more than
600,000
inhabitants, based on the 2000 federal | ||
decennial census, does
not return the assessment books or work | ||
books within the required time, the
supervisor of assessments | ||
may take possession of the books and complete the
assessments | ||
pursuant to law. Each of the books shall be verified by | ||
affidavit
by the assessor substantially as follows:
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State of Illinois)
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)ss.
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County of .......)
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I do solemnly swear that the book or books .... in number, | ||
to which this
affidavit is attached, contains a complete list | ||
of all of the property in the
township or multi-township or | ||
assessment district herein described subject to
taxation for | ||
the year .... so far as I have been able to ascertain, and that
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the assessed value set down in the proper column opposite the | ||
descriptions of
property is a just and equal assessment of the | ||
property according to law.
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Dated ...............
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(b) If the supervisor of assessments determines that the | ||
township or
multi-township assessor has not completed the | ||
assessments as required by law
before returning the assessment | ||
books under this Section, the county board may
submit a bill to | ||
the township board of trustees for the reasonable costs
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incurred by the supervisor of assessments in completing the | ||
assessments.
The moneys collected under this subsection may be | ||
used by the supervisor of assessments only for the purpose of | ||
recouping costs incurred in completing the assessments.
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(Source: P.A. 96-486, eff. 8-14-09.)
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