093_SB1487

 
                                     LRB093 04816 SJM 04872 b

 1        AN ACT in relation to property taxes.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.  The Property Tax Code is amended by changing
 5    Section 16-35 as follows:

 6        (35 ILCS 200/16-35)
 7        Sec. 16-35.  Adjournment of boards of review.  The  final
 8    adjournment  of  the board of review in counties of less than
 9    50,000 inhabitants shall be on  or  before  September  7;  in
10    counties  of 50,000 or more but less than 75,000 inhabitants,
11    the adjournment shall be on or before October 7; in  counties
12    of  75,000  or  more  but  less than 100,000 inhabitants, the
13    adjournment shall be on or before November 7; and in counties
14    of 100,000 or more inhabitants the board shall adjourn no not
15    later than December 31.  If the work for that assessment year
16    is not  completed,  the  board  of  review  shall,  with  the
17    approval  of  the  county  board,  recess  on  or  before its
18    adjournment date as specified above, until the clerk  of  the
19    board  of  review notifies the members of the board of review
20    in writing to return to session to complete their work.   The
21    board  of  review  shall  adjourn  when  the  work  for  that
22    assessment   year  is  completed  and  the  assessment  books
23    certified to the county clerk.
24    (Source: P.A. 90-14, eff. 7-1-97.)