(65 ILCS 55/4) (from Ch. 24, par. 808.4)
Sec. 4.
In levying any special assessment or special tax, each lot, block,
tract or parcel of land shall be assessed separately, in the same manner as
upon assessment for general taxation: Provided, that this requirement shall
not apply to the property of railroad companies, or the right of way and
franchise of street railway companies, but the same may be described in any
manner sufficient to reasonably identify the property intended to be
assessed.
(Source: Laws 1935-36, 1st SS, p. 39.)
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