(35 ILCS 200/9-220)
Sec. 9-220.
Division into assessment districts; assessment years;
counties of 3,000,000 or more.
(a) Notwithstanding any other provision in this
Code to the contrary, until January 1, 1996,
the county board of a county with 3,000,000 or more
inhabitants may by resolution divide the county into any number of assessment
districts. If the county is organized into townships, the assessment districts
shall follow township lines. The assessment districts shall divide, as near as
practicable, the work of assessing the property in the county into equal parts
but neither the area nor the number of parcels need be equal in the assessment
districts. The resolution shall number the assessment districts and provide
for a general reassessment of each district at regular intervals determined by
the county board.
(b) Beginning January 1, 1996, in counties with 3,000,000 or more
inhabitants, assessment districts
shall be subject to general reassessment according to the
following schedule:
(1) The first assessment district shall be subject to |
| general reassessment in 1997 and every 3 years thereafter.
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(2) The second assessment district shall be subject
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| to general reassessment in 1998 and every 3 years thereafter.
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(3) The third assessment district shall be subject to
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| general reassessment in 1996 and every 3 years thereafter.
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The boundaries of the 3 assessment districts are as follows: (i) the first
assessment district shall be that portion of the county located within the
boundaries of a municipality with 1,000,000 or more inhabitants, (ii) the
second assessment district shall be that portion of the county that lies north
of State Route 64 (North
Avenue) and outside the boundaries of a municipality with 1,000,000 or more
inhabitants, and (iii) the third assessment district shall be that portion of
the county that lies south of State Route 64 (North Avenue) and outside the
boundaries of a
municipality with 1,000,000 or more inhabitants.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
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