Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 200/16-115

(35 ILCS 200/16-115)

Sec. 16-115. Filing complaints.

In counties with 3,000,000 or more
inhabitants, complaints that any property is overassessed or underassessed or
is exempt may be made by any taxpayer. Complaints that any property is
overassessed or underassessed or is exempt may be made by a taxing district
that has an interest in the assessment to
a board of review.  All complaints
shall be in writing,
identify and describe the particular property, otherwise comply with the rules
in force,  be either signed by the complaining party or his or her attorney or, if filed electronically, signed with the electronic signature of the complaining party or his or her attorney, and be
filed with the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
in at least duplicate. The board
shall forward one copy of each complaint to the county assessor.

Complaints by taxpayers and taxing districts and certificates of
correction by the county assessor
as provided in this Code shall be filed with the board according to
townships on or before the dates specified in the notices given in Section
16-110.

(Source: P.A. 97-1054, eff. 1-1-13.)