(35 ILCS 200/9-225)
Sec. 9-225.
Division of county into four assessment districts.
Resolutions of any county board dividing the county into four assessment
districts, if adopted before January 1, 1990, shall remain valid thereafter
unless and until repealed by the county board.
The county board of any county may, by resolution adopted after
January 1, 1992, divide the county into 4 assessment districts. The county
clerk shall forward a copy of the resolution to the Department. The assessment
districts shall follow township lines if the county is organized into
townships, and shall divide, as near as may be, the work of assessing the
property in the county into 4 equal parts. Neither the area nor the number of
parcels of property need be equal in the 4 assessment districts. The
resolution shall number the assessment districts 1 to 4 inclusive. The general
assessment years for assessment district number 1 shall be 1992 and every
fourth year thereafter; for assessment district number 2, the general
assessment years shall be 1993 and every fourth year thereafter; for assessment
district number 3, the general assessment years shall be 1994 and every fourth
year thereafter; and for assessment district number 4, the general assessment
years shall be 1995 and every fourth year thereafter. However, the general
assessments shall not include property constituting a farm which is assessed
under Sections 10-110 through 10-140. The county board of any county divided
into assessment districts under this paragraph may provide by resolution for
the assessment of the entire county in the general assessment year provided by
law for that county and for the dissolution of the assessment district after
the first such assessment.
(Source: P.A. 86-1481; 87-1189; 88-455.)
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