Chapter 35 — REVENUE

(35 ILCS 200/31-30) Sec. 31-30. Use of transfer declaration. The recorder or registrar of titles shall not record the declaration, but shall insert on the declaration and all attachments the Document Number assigned to the deed or trust document, and shall within 30 days of recei…

(35 ILCS 200/31-35) Sec. 31-35. Deposit of tax revenue. (a) Beginning on June 6, 2002 (the effective date of Public Act 92-536) and through June 30, 2003, of the moneys collected under Section 31-15, 50% shall be deposited into the Illinois Affordable Housing Trust Fund, 20% into…

(35 ILCS 200/31-40) Sec. 31-40. Real estate in civil townships. If the real estate described in the deed is located in a civil township, the recorder or registrar of titles shall transmit a copy of the declaration to the township or multi-township assessor for that township. This…

(35 ILCS 200/31-45) Sec. 31-45. Exemptions. The following deeds or trust documents shall be exempt from the provisions of this Article except as provided in this Section: (a) Deeds representing real estate transfers made before January 1, 1968, but recorded after that date and tr…

(35 ILCS 200/31-46) Sec. 31-46. Exemption from tax equal to corporate franchise taxes paid. If a transfer of a controlling interest in a real estate entity is taxed under this Article and the real estate entity liable for the tax under this Article is also liable for corporate fr…

(35 ILCS 200/31-47) Sec. 31-47. Verification. In all counties, each transfer declaration filed under this Law shall include a written statement by both the grantor or grantor's agent and the grantee or grantee's agent that the information contained in the declaration is true and …

(35 ILCS 200/31-5) Sec. 31-5. Definitions. "Affixed" means physically or electronically indicated. "Recordation" includes the issuance of certificates of title by Registrars of Title under the Registered Titles (Torrens) Act pursuant to the filing of deeds or trust documents for …

(35 ILCS 200/31-50) Sec. 31-50. Penalties. Any person who willfully falsifies the value of transferred real estate on the transfer declaration required by Section 31-25 or who willfully falsifies or willfully omits any other information required by Section 31-25 or who willfully …

(35 ILCS 200/31-55) Sec. 31-55. Public records. Transfer declarations under this Article are public records and shall be made available for inspection, upon request, during regular business hours. (Source: P.A. 87-543; 88-455.)

(35 ILCS 200/31-60) Sec. 31-60. Check for violations. The Department shall conduct spot checks or investigations of declarations required to be filed by this Article and may forward information of violations to the State's Attorney of the county where the violations occur for pro…

(35 ILCS 200/31-65) Sec. 31-65. Additional tax. The tax imposed by Section 31-10 is in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision. (Source: Laws 1967, p. 1716; P.A. 88-455.)

(35 ILCS 200/31-70) Sec. 31-70. Rules. The Department may prescribe reasonable rules for the administration of this Article, including rules permitting a transfer declaration in a prescribed electronic form and permitting the electronic transmission of the transfer declaration us…

(35 ILCS 200/32-1) Sec. 32-1. Prior law. (a) A provision of this Code that is the same as a prior law shall be construed as a continuation of the prior law and not as a new or different law. (b) A citation in another Act to an Act or to a Section of an Act that is continued in th…

(35 ILCS 200/32-10) Sec. 32-10. Home rule; mandates. Nothing in this Code as initially enacted (i) is a denial or limitation on home rule powers where no denial or limitation existed under prior law or (ii) creates a State mandate under the State Mandates Act where no mandate exi…

(35 ILCS 200/32-15) Sec. 32-15. Titles; articles; captions. The language contained in the Titles, Articles, Captions, and Section and subsection headings in this Code: (a) is intended only as a general description that is not a part of the substantive provisions of this Code; (b)…

(35 ILCS 200/32-17) Sec. 32-17. Severability. The provisions of this amendatory Act of 1995 are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 89-126, eff. 7-11-95.)

(35 ILCS 200/32-20) Sec. 32-20. Statutes repealed. The following Acts are repealed: The Local Tax Reimbursement Act. The Special Assessment Apportionment Act. The Revenue Act of 1939. The Truth in Taxation Act. The Uncollectable Tax Act. The Real Property Improvement Assessment A…

(35 ILCS 200/32-5) Sec. 32-5. Other Acts of the 88th General Assembly. If any other Act of the 88th General Assembly changes, adds, or repeals a provision of prior law that is continued in this Code, than that change, addition, or repeal in the other Act shall be construed togeth…

(35 ILCS 200/4-10) Sec. 4-10. Compensation for Certified Illinois Assessing Officers. Subject to the requirements for continued training, any supervisor of assessments, assessor, deputy assessor or member of a board of review in any county who has earned a Certified Illinois Asse…

(35 ILCS 200/4-15) Sec. 4-15. Compensation of local assessment officers holding other designations. Any assessor, deputy assessor or member of a board of review who has been awarded a Certified Assessment Evaluator certificate by the International Association of Assessing Officer…

(35 ILCS 200/4-20) Sec. 4-20. Additional compensation based on performance. Any assessor in counties with less than 3,000,000 but more than 50,000 inhabitants each year may petition the Department to receive additional compensation based on performance. To receive additional comp…

(35 ILCS 200/4-25) Sec. 4-25. Bond of assessors. Before entering office, every assessor and supervisor of assessments, other than township or multi-township assessors, shall enter into a bond, payable to the People of the State of Illinois in the sum of two thousand dollars, or s…

(35 ILCS 200/4-30) Sec. 4-30. Oath of assessors. Before entering office, every assessor or supervisor of assessments shall take and subscribe to the following oath, which shall be filed in the office of the county clerk, except the oath of township or multi-township assessors and…

(35 ILCS 200/4-5) Sec. 4-5. State compensation not to affect county compensation. Any additional compensation payable from State funds to any county officer under this Code shall not affect any other compensation provided by law to be paid to the county officer. No county board m…

(35 ILCS 200/5-10) Sec. 5-10. Oath of office. Each member of the board of review or commissioner of the board of appeals created by this Code shall, before entering upon the duties of his or her office, take and subscribe to the following oath: State of Illinois County of .... I …

(35 ILCS 200/5-15) Sec. 5-15. Board employees. In counties with 3,000,000 or more inhabitants, the board of appeals (until the first Monday in December 1998 and the board of review beginning on the first Monday in December 1998 and thereafter) shall appoint a Chief Clerk, a Secre…

(35 ILCS 200/5-5) Sec. 5-5. Election of commissioners of board of review; counties of 3,000,000 or more. (a) In counties with 3,000,000 or more inhabitants, on the first Tuesday after the first Monday in November 1994, 2 commissioners of the board of appeals shall be elected to h…

(35 ILCS 200/6-10) Sec. 6-10. Examination requirement - Counties of 100,000 or more. In any county to which Section 6-5 applies and which has 100,000 or more inhabitants, no person may serve on the board of review who has not passed an examination prepared and administered by the…

(35 ILCS 200/6-15) Sec. 6-15. Political makeup and compensation. The board of review appointed under Section 6-5 shall consist of 3 members, 2 of whom are affiliated with the political party polling the highest vote for any county office in the county at the last general election…

(35 ILCS 200/6-20) Sec. 6-20. Clerk of the board of review. (a) In counties with a board of review appointed under Section 6-5, the clerk of the board of review shall collect and analyze property transfers and property appraisals, and pursue other activities the board considers p…

(35 ILCS 200/6-25) Sec. 6-25. Additional members. In counties with a board of review appointed under Section 6-5, when the county board declares by resolution that the number of complaints filed with the board of review has created an emergency situation and caused a need for an …

(35 ILCS 200/6-30) Sec. 6-30. Board of review in commission counties. In counties not under township organization with less than 3,000,000 inhabitants in which no board of review is elected under Section 6-35, the board of county commissioners shall constitute the board of review…

(35 ILCS 200/6-32) Sec. 6-32. Examination requirement. In any county to which Section 6-30 applies, no person may serve on a board of review who has not passed an examination prepared and administered by the Department to determine his or her competence to hold the office. The De…

(35 ILCS 200/6-34) Sec. 6-34. Political makeup. If the board of county commissioners appoints a board of review as prescribed in Section 6-30, the board of review shall consist of 2 members affiliated with the political party polling the highest vote for any county office in the …

(35 ILCS 200/6-35) Sec. 6-35. Elected boards of review. In counties with 150,000 or more and less than 3,000,000 inhabitants which had an elected board of review on January 1, 1993, the board of three persons shall continue in office. Every two years, at the regular election of c…

(35 ILCS 200/6-40) Sec. 6-40. Election from districts. In all counties which elect a board of review, except counties with a county assessor elected under Section 3-45 and except counties with a board of review elected under Section 5-5, members shall be elected from 3 districts …

(35 ILCS 200/6-45) Sec. 6-45. Abolition of elected board of review. If any county contains within its limits 3,000,000 or more inhabitants, as determined by the last Federal decennial or special census, that county shall at once come under the provisions of this Code relating to …

(35 ILCS 200/6-5) Sec. 6-5. Appointed boards of review. In counties under township organization with less than 3,000,000 inhabitants in which no board of review is elected under Section 6-35, there shall be an appointed board of review to review the assessments made by the superv…

(35 ILCS 200/6-50) Sec. 6-50. Majority vote. Board of review action may be taken by a majority vote of the board. (Source: P.A. 76-1322; 88-455.)

(35 ILCS 200/6-55) Sec. 6-55. Oath of office. Each member of the board of review shall, before entering upon the duties of office, take and subscribe to the oath required under Section 5-10. (Source: P.A. 88-455.)

(35 ILCS 200/6-60) Sec. 6-60. Rules and procedures. The board of review in every county with less than 3,000,000 inhabitants must make available to the public a detailed description of the rules and procedures for hearings before the board. This description must include an explan…

(35 ILCS 200/7-10) Sec. 7-10. Selection of members. The members of the Property Tax Appeal Board shall be qualified by virtue of 5 years experience and training in the field of public finance administration, at least 2 years of which shall be in the field of property appraisal an…

(35 ILCS 200/7-15) Sec. 7-15. Employees. The Property Tax Appeal Board may appoint necessary hearing officers, appraisers, technicians and necessary clerical help to aid it in performing its duties. The Property Tax Appeal Board shall choose a person to serve as clerk of the Boar…

(35 ILCS 200/7-5) Sec. 7-5. Creation of Property Tax Appeal Board. The Property Tax Appeal Board shall consist of 5 members appointed by the Governor, with the advice and consent of the Senate. The Governor, with the advice and consent of the Senate, shall designate one of the me…

(35 ILCS 200/8-10) Sec. 8-10. General powers. The Department may: (1) Require local assessment officers to meet with it from time to time to consider matters relative to taxation; (2) Formulate and recommend legislation for the improvement of the property tax system; (3) Investig…

(35 ILCS 200/8-15) Sec. 8-15. Department records for use in courts. Certified copies of the records of the Department pertaining to assessment and equalization shall be received in all courts with like effect as certified copies of other public records. (Source: Laws 1943, vol. 1…

(35 ILCS 200/8-20) Sec. 8-20. Oaths. All officers and employees of the Department and other persons specially delegated in writing for that purpose, may administer oaths authorized or required under this Code. (Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)

(35 ILCS 200/8-25) Sec. 8-25. Noncompliance with Department subpoena. If any person refuses to comply with any subpoena issued by the Department, or to produce or to permit the examination or inspection of any books, papers or documents pertinent to any assessment, investigation …

(35 ILCS 200/8-30) Sec. 8-30. Witness fees. The fees and mileage reimbursements of witnesses attending any hearing held by the Department under this Code, pursuant to subpoena, shall be the same as those of witnesses in civil cases in the circuit court. The fees and mileage reimb…

(35 ILCS 200/8-35) Sec. 8-35. Notification requirements; procedure on protest. (a) Assessments made by the Department. Upon completion of its original assessments, the Department shall publish a complete list of the assessments in the State "official newspaper." Any person feelin…