(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.)
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