(35 ILCS 200/Tit. 1 heading) TITLE 1. GENERAL (35 ILCS 200/Art. 1 heading) Article 1. Short Title and Definitions (35 ILCS 200/1-1) Sec. 1-1. Short title. This Act may be cited as the Property Tax Code. (Source: P.A. 88-455.) (35 ILCS 200/1-3) Sec. 1-3. Definitions. The words and phrases in this Article, […]
(35 ILCS 200/Tit. 2 heading) TITLE 2. ASSESSMENT OFFICIALS (35 ILCS 200/Art. 2 heading) Article 2. Township Assessment Officials (35 ILCS 200/2-5) Sec. 2-5. Multi-township assessors. Townships with less than 1,000 inhabitants shall not elect assessors for each township but shall elect multi-township assessors. (1) If 2 or more townships with less than […]
(35 ILCS 200/Tit. 3 heading) TITLE 3. VALUATION AND ASSESSMENT (35 ILCS 200/Art. 9 heading) Article 9. General Valuation Procedures (35 ILCS 200/Art. 9 Div. 1 heading) Division 1. Office Operations (35 ILCS 200/9-5) Sec. 9-5. Rules. Each county assessor, board of appeals, and board of review shall make and publish reasonable […]
(35 ILCS 200/Tit. 4 heading) TITLE 4. EXEMPTIONS (35 ILCS 200/Art. 15 heading) Article 15. Exemptions (35 ILCS 200/15-5) Sec. 15-5. Creation of exemptions. (a) Any person wishing to claim an exemption for the first time, other than those entities applying under subsection (b) or persons claiming a homestead exemption under Sections 15-165 […]
(35 ILCS 200/Tit. 5 heading) TITLE 5. REVIEW AND EQUALIZATION (35 ILCS 200/Art. 16 heading) Article 16. Review of Assessment Decisions (35 ILCS 200/Art. 16 Div. 1 heading) Division 1. General provisions (35 ILCS 200/16-5) Sec. 16-5. Information from assessors to board of review and board of appeals. The chief county assessment […]
(35 ILCS 200/Tit. 6 heading) TITLE 6. LEVY AND EXTENSION (35 ILCS 200/Art. 18 heading) Article 18. Levy and Extension Process (35 ILCS 200/Art. 18 Div. 1 heading) Division 1. Levying process (35 ILCS 200/18-10) Sec. 18-10. County levies. The county board of each county with less than 3,000,000 inhabitants shall, annually, […]
(35 ILCS 200/Tit. 7 heading) TITLE 7. TAX COLLECTION (35 ILCS 200/Art. 19 heading) Article 19. Tax Collection Officials (35 ILCS 200/19-5) Sec. 19-5. Township collector’s bond and oath. Each township collector, before entering upon the duties of office, shall execute a bond, with surety or sureties to be approved by the supervisor […]
(35 ILCS 200/Tit. 8 heading) TITLE 8. TAX OBJECTIONS (35 ILCS 200/Art. 23 heading) Article 23. Procedures and Adjudication for Tax Objections (35 ILCS 200/23-5) Sec. 23-5. Payment under protest. Beginning with the 1994 tax year in counties with 3,000,000 or more inhabitants, and beginning with the 1995 tax year in all other […]
(35 ILCS 200/Tit. 9 heading) TITLE 9. OTHER PROVISIONS (35 ILCS 200/Art. 24 heading) Article 24. General Provisions (35 ILCS 200/24-5) Sec. 24-5. Tax on personal property. Ad valorem personal property taxes shall not be levied on any personal property having tax situs in this State. However, this Section shall not prohibit the […]
