(65 ILCS 55/5) (from Ch. 24, par. 808.5)
Sec. 5.
The assessment roll shall contain a list of all the lots, blocks,
tracts and parcels of land assessed for the proposed improvement, the
amount assessed against each, the name of the person who paid the taxes on
each such parcel during the last preceding calendar year in which taxes
were paid, as ascertained upon investigation by the officer making the
return, or under his direction, the residence of the person so paying the
taxes on each such parcel if the same can on diligent inquiry be found; in
case of assessment in installments the amount of each installment shall
also be stated; and the officer making such roll shall certify under oath
that he verily believes that the amounts assessed against each parcel of
property are just and equitable, and do not exceed the benefit which will
in each case be derived from said improvement, and that no lot, block,
tract or parcel of land has been assessed more than its proportionate share
of the cost of said improvement.
Several lots, or parts of land, owned and improved as one parcel may be
assessed as one parcel.
Notice shall be given of the nature of the improvement, of the pendency
of said proceedings, of the time and place of filing the petition therefor,
of the time and place of filing the assessment roll therein, and of the
time and place at which application will be made for confirmation of the
assessment, the same to be not less than fifteen (15) days after the
mailing of such notice. Such notices shall be sent by mail postpaid to each
of the said persons paying the taxes on the respective parcels during the
last preceding year in which taxes were paid, at his residence as shown in
the assessment roll, or, if not shown, then to such person so paying the
taxes, directed generally to the city, village or town in which said
improvement is proposed to be made.
Such notice shall state the amount assessed to the person to whom the
same is directed for the improvement proposed and the total amount of the
cost of said improvement to be borne by the municipality. An affidavit
shall be filed before the final hearing showing a compliance with the
requirements of this section, and also showing that the affiant (either the
officer making the said return, or some one acting under his direction)
made a careful examination of the collector's books showing the payments of
general taxes during the last preceding year in which the taxes were paid
thereon, to ascertain the person or persons who last paid the taxes on said
respective parcels, and a diligent search for their residences, and that
the report correctly states the same as ascertained by the affiant; and
said report and affidavit shall be conclusive evidence, for the purpose of
said proceeding, of the correctness of the assessment roll in said
particulars; but in case the said affidavit shall be found in any respect
wilfully false, the person making the same shall be deemed guilty of
perjury, and subject to the penalties provided for such offense by the laws
of this State.
(Source: Laws 1935-36, 1st SS, p. 39.)
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