Chapter 35 — REVENUE

(35 ILCS 200/27-55) Sec. 27-55. Objection petition. If a petition signed by at least 51% of the electors residing within the special service area and by at least 51% of the owners of record of the land included within the boundaries of the special service area is filed with the m…

(35 ILCS 200/27-55a) Sec. 27-55a. Restrictive covenants; waiver of certain rights. A deed restriction, restrictive covenant, or similar provision may not waive, prohibit, or restrict the statutory rights to notice of a public hearing or the right to object, oppose, or challenge (…

(35 ILCS 200/27-60) Sec. 27-60. Petition for disconnection from special service area. (a) Any territory located within the boundaries of any special service area organized under this Article, other than a special service area for weather modification, may become disconnected from…

(35 ILCS 200/27-65) Sec. 27-65. Public hearing on petition; court order. Upon the filing of the petition, the court shall set it for public hearing within 60 days after the date of the filing of the petition. The court shall give at least 45 days notice of the hearing by publishi…

(35 ILCS 200/27-70) Sec. 27-70. Effect of disconnection. Any disconnected territory shall cease to be subject to any taxes levied under this Article and shall not be security for any future bonded indebtedness. When the amount of any special service area levied taxes is cancelled…

(35 ILCS 200/27-75) Sec. 27-75. Extension of tax levy. If a property tax is levied, the tax shall be extended by the county clerk in the special service area in the manner provided by Articles 1 through 26 of this Code based on equalized assessed values as established under Artic…

(35 ILCS 200/27-80) Sec. 27-80. Weather modification referendum. A special service area for weather modification shall not be established by a municipality or county until the question of establishing the special service area has first been submitted to the voters of the proposed…

(35 ILCS 200/27-85) Sec. 27-85. Dissolution of weather modification area. If 10% of the electors residing in a special service area for weather modification petition the corporate authorities for dissolution of the special service area, the proposition shall be certified to the p…

(35 ILCS 200/27-87) Sec. 27-87. Special service areas to protect the health and safety of workers, tenants, and visitors in buildings. A municipality may propose a special service area as provided in this Law for the purpose of providing improvements to any one or more buildings …

(35 ILCS 200/27-90) Sec. 27-90. Special service area for privately owned or maintained roads. If at least 30% of the street or road mileage within the corporate limits of a municipality is comprised of streets and roadways not owned or controlled by the municipality or any other …

(35 ILCS 200/27-93) Sec. 27-93. Refunds; special service area fund. If the corporate authorities determine that excess revenues exist in a special service area fund at the end of the life of the special service area and if the option to abate a portion of the final tax levy for t…

(35 ILCS 200/27-95) Sec. 27-95. Special service area for privately owned or maintained roads in unincorporated areas. (a) If an unincorporated area of a county under township organization in subdivisions initially platted before January 1, 1995 contains at least one mile of stree…

(35 ILCS 200/28-1) Sec. 28-1. Short title. This Article may be cited as the Special Assessment Apportionment Law. (Source: P.A. 86-1324; 88-455.)

(35 ILCS 200/28-10) Sec. 28-10. Apportionment petition. The owner or owners of the parcel of land shall present to the corporate authority a petition, setting forth: (a) The descriptive character of the assessment and the date of the confirmation of the assessment. (b) The names …

(35 ILCS 200/28-15) Sec. 28-15. Approval of petition by corporate authority; effect. If the corporate authority is satisfied with the proposed division, it shall cause to be indorsed upon or attached to the petition its approval by its clerk or secretary, under its corporate seal…

(35 ILCS 200/28-20) Sec. 28-20. Apportionment by court. If the owners are unable to agree as to the apportionment, or any of them are under legal disability, one or more of them may file a petition with the circuit court of the county in which the land so assessed is situated, su…

(35 ILCS 200/28-5) Sec. 28-5. Apportionment upon subdivision. If a special assessment that is payable in installments has been made by any corporate authority, for supplying water, or other corporate purpose, and if all or some of the owner or owners of any parcel of land so asse…

(35 ILCS 200/29-1) Sec. 29-1. Short title. This Article may be cited as the Special Assessment Benefiting State Property Law. (Source: P.A. 86-1324; 88-455.)

(35 ILCS 200/29-10) Sec. 29-10. State must be party to proceedings. No amount may be claimed from the State by or on behalf of any unit of local government for any local improvement made by special assessment or special tax that benefits, or is alleged to benefit, abutting proper…

(35 ILCS 200/29-15) Sec. 29-15. Payment of assessment. When the Attorney General has certified to the Director of Commerce and Economic Opportunity that the amount, in the nature of a special assessment by which specified abutting State property has been benefited by a specified …

(35 ILCS 200/29-20) Sec. 29-20. No lien on State property. Nothing in this Article permits the imposition or enforcement of a lien on State property. (Source: P.A. 86-933; 88-455.)

(35 ILCS 200/29-5) Sec. 29-5. State policy. It is the policy of this State that when any unit of local government makes a local improvement by special assessment or special tax which benefits abutting State property, the State should pay for the benefit so conferred on the same b…

(35 ILCS 200/3-10) Sec. 3-10. Dismissal of supervisor of assessments; Vacancies. The county board, by a vote of 2/3 of its members, may dismiss a supervisor of assessments before the expiration of his or her term for misfeasance, malfeasance or nonfeasance in the performance of t…

(35 ILCS 200/3-15) Sec. 3-15. Service in more than one county. Any 2 or more counties may, with Department approval, appoint or elect the same person as county supervisor of assessments for each of such counties and may by agreement provide for the appropriate share of the salary…

(35 ILCS 200/3-20) Sec. 3-20. Reimbursement when serving more than 1 county. When 2 or more counties have, with Department approval, elected or appointed the same person as county supervisor of assessments, subject to appropriation, the Department shall pay out of the Personal Pr…

(35 ILCS 200/3-25) Sec. 3-25. Reappointment or reelection. Reappointment or reelection of an incumbent supervisor of assessments may be made without examination. If the presiding officer of the county board does not intend to reappoint an incumbent, he or she shall notify the inc…

(35 ILCS 200/3-30) Sec. 3-30. Supervisor of assessments as clerk of the board of review. Each supervisor of assessments shall serve as clerk of the county board of review and shall be present at all hearings held by the board. He or she shall not receive additional compensation f…

(35 ILCS 200/3-35) Sec. 3-35. Outside employment. Except as provided below, any person appointed under Section 3-5 shall hold no other lucrative public office or public employment. In counties with less than 100,000 inhabitants, he or she may hold public employment if the duties …

(35 ILCS 200/3-40) Sec. 3-40. Compensation of supervisors of assessments. (a) A supervisor of assessments shall receive annual compensation in an amount fixed by the county board subject to the following minimum amounts: In counties with less than 14,000 inhabitants, not less tha…

(35 ILCS 200/3-45) Sec. 3-45. Election of county assessor; counties of less than 3,000,000. In counties having an elected board of review under Section 6-35, a county assessor shall be elected. To be eligible to file nomination papers or participate as a candidate in any primary …

(35 ILCS 200/3-5) Sec. 3-5. Supervisor of assessments. In counties with less than 3,000,000 inhabitants and in which no county assessor has been elected under Section 3-45, there shall be a county supervisor of assessments, either appointed as provided in this Section, or elected…

(35 ILCS 200/3-50) Sec. 3-50. Election of county assessors - Counties of 3,000,000 or more. In all counties with 3,000,000 or more inhabitants, the office of county assessor, heretofore created and established, is hereby continued. The county assessor shall be elected as provided…

(35 ILCS 200/3-52) Sec. 3-52. Election or appointment of county assessors or county supervisors of assessments. (a) In counties with less than 3,000,000 inhabitants, the county may change the manner in which it selects its county assessor or county supervisor of assessments upon:…

(35 ILCS 200/3-55) Sec. 3-55. Staffing of county assessor's office - Counties of 3,000,000 or more. The county assessor in counties with 3,000,000 or more inhabitants shall appoint one chief deputy assessor, one deputy assessor in charge of administrative service division and one…

(35 ILCS 200/3-60) Sec. 3-60. Chief deputy - Counties of less than 3,000,000 with elected assessor. The county assessor in counties with less than 3,000,000 inhabitants which elect a county assessor under Section 3-45 may employ a chief deputy and other clerical help as may be ne…

(35 ILCS 200/3-65) Sec. 3-65. Deputy county assessors - Counties of less than 3,000,000 with elected assessor. The county assessor in counties with less than 3,000,000 inhabitants which elect a county assessor under Section 3-45 may appoint as many suitable persons as in his or h…

(35 ILCS 200/3-70) Sec. 3-70. Cessation of Township Assessor. If the office of Township Assessor in a coterminous township ceases as provided in Articles 27 and 28 of the Township Code, then the coterminous municipality shall assume the duties of the Township Assessor under this …

(35 ILCS 200/30-1) Sec. 30-1. Short title. This Article may be cited as the Fiscal Responsibility Law. (Source: P.A. 88-455.)

(35 ILCS 200/30-10) Sec. 30-10. Special reserve fund. The governing body of any taxing district may, by ordinance or resolution, establish a special reserve fund for the purpose of accumulating monies to pay refunds of erroneously or illegally collected taxes. A taxing district e…

(35 ILCS 200/30-15) Sec. 30-15. Effect of fund on levies. A tax levy of a taxing district shall not be deemed invalid for the sole reason that the taxing district has accumulated monies in a special reserve fund pursuant to this Article. (Source: P.A. 84-205; 88-455.)

(35 ILCS 200/30-20) Sec. 30-20. Tax reimbursement account. If the corporate authorities of a taxing district determine that the taxing district has on hand surplus funds from any source, then the corporate authorities may transfer those surplus funds into a tax reimbursement acco…

(35 ILCS 200/30-25) Sec. 30-25. Distributions from account. (a) At the direction of the corporate authorities of a taxing district, the treasurer of the taxing district shall disburse the amounts held in the tax reimbursement account. Unless the taxing district has divided the mo…

(35 ILCS 200/30-30) Sec. 30-30. Fiscal Responsibility Report Card. The corporate authority of each taxing district, other than a school district, that imposes ad valorem taxes, within 180 days of the conclusion of the fiscal year of the taxing district, shall submit to the State …

(35 ILCS 200/30-31) Sec. 30-31. Fiscal Responsibility Report Card; State Comptroller. The State Comptroller, within 180 days of the conclusion of the fiscal year of the State, shall make available on the Comptroller's website a Fiscal Responsibility Report Card in the form prescr…

(35 ILCS 200/30-5) Sec. 30-5. Definition. As used in this Article, "taxing district" has the meaning stated in Section 1-150. (Source: P.A. 84-205; 88-455.)

(35 ILCS 200/31-1) Sec. 31-1. Short title. This Article may be cited as the Real Estate Transfer Tax Law. (Source: Laws 1967, p. 1716; P.A. 88-455.)

(35 ILCS 200/31-10) Sec. 31-10. Imposition of tax. A tax is imposed on the privilege of transferring title to real estate located in Illinois, on the privilege of transferring a beneficial interest in real property located in Illinois, and on the privilege of transferring a contr…

(35 ILCS 200/31-15) Sec. 31-15. Collection of tax. (a) Paper revenue stamps. The tax shall be collected by the recorder or registrar of titles of the county in which the property is situated through the sale of revenue stamps, the design, denominations and form of which shall be …

(35 ILCS 200/31-20) Sec. 31-20. Affixing of stamps. Payment of the tax shall be evidenced by revenue stamps in the amount required to show full payment of the tax imposed by Section 31-10. Except as provided in Section 31-45, a deed, document transferring a controlling interest i…

(35 ILCS 200/31-25) Sec. 31-25. Transfer declaration. At the time a deed, a document transferring a controlling interest in real property, or trust document is presented for recordation, or within 3 business days after the transfer is effected, whichever is earlier, there shall a…