Illinois General Assembly - Full Text of SB1901
Illinois General Assembly

Previous General Assemblies

Full Text of SB1901  96th General Assembly



State of Illinois
2009 and 2010


Introduced 2/20/2009, by Sen. William R. Haine


35 ILCS 200/12-10

    Amends the Property Tax Code. In counties of less than 3,000,000, provides that the publication of assessments shall be in a newspaper circulated (instead of published) in the county. Effective immediately.

LRB096 09383 RCE 19540 b





SB1901 LRB096 09383 RCE 19540 b

1     AN ACT concerning revenue.
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 12-10 as follows:
6     (35 ILCS 200/12-10)
7     Sec. 12-10. Publication of assessments; counties of less
8 than 3,000,000. In counties with less than 3,000,000
9 inhabitants, as soon as the chief county assessment officer has
10 completed the assessment in the county or in the assessment
11 district, he or she shall, in each year of a general
12 assessment, publish for the county or assessment district a
13 complete list of the assessment, by townships if so organized.
14 In years other than years of a general assessment, the chief
15 county assessment officer shall publish a list of property for
16 which assessments have been added or changed since the
17 preceding assessment, together with the amounts of the
18 assessments, except that publication of individual assessment
19 changes shall not be required if the changes result from
20 equalization by the supervisor of assessments under Section
21 9-210, or Section 10-200, in which case the list shall include
22 a general statement indicating that assessments have been
23 changed because of the application of an equalization factor



SB1901 - 2 - LRB096 09383 RCE 19540 b

1 and shall set forth the percentage of increase or decrease
2 represented by the factor. The publication shall be made on or
3 before December 31 of that year, and shall be printed in some
4 public newspaper or newspapers circulated published in the
5 county. In every township or assessment district in which there
6 is published one or more newspapers of general circulation, the
7 list of that township shall be published in one of the
8 newspapers.
9     At the top of the list of assessments there shall be a
10 notice in substantially the following form printed in type no
11 smaller than eleven point:
13     Median Level of Assessment--(insert here the median level
14 of assessment for the assessment district)
15     Your property is to be assessed at the above listed median
16 level of assessment for the assessment district. You may check
17 the accuracy of your assessment by dividing your assessment by
18 the median level of assessment. The resulting value should
19 equal the estimated fair cash value of your property. If the
20 resulting value is greater than the estimated fair cash value
21 of your property, you may be over-assessed. If the resulting
22 value is less than the fair cash value of your property, you
23 may be under-assessed. You may appeal your assessment to the
24 Board of Review."
25     The newspaper shall furnish to the local assessment
26 officers as many copies of the paper containing the assessment



SB1901 - 3 - LRB096 09383 RCE 19540 b

1 list as they may require.
2 (Source: P.A. 86-415; 86-1481; 87-1189; 88-455.)
3     Section 99. Effective date. This Act takes effect upon
4 becoming law.