Chapter 35, REVENUE

(35 ILCS 5/705) (from Ch. 120, par. 7-705) Sec. 705. Employer's Liability for Withheld Taxes. Every employer who deducts and withholds or is required to deduct and withhold tax under this Act is liable for such tax. For purposes of assessment and collection, any amount withheld o…

(35 ILCS 5/706) (from Ch. 120, par. 7-706) Sec. 706. Employer's Failure to Withhold. If an employer fails to deduct and withhold any amount of tax as required under this Act, and thereafter the tax on account of which such amount was required to be deducted and withheld is paid, …

(35 ILCS 5/707) (from Ch. 120, par. 7-707) Sec. 707. Governmental Employers. If the employer is the United States, or a state, Territory, or political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, the retur…

(35 ILCS 5/709.5) Sec. 709.5. Withholding by partnerships, Subchapter S corporations, and trusts. (a) In general. For each taxable year ending on or after December 31, 2008, every partnership (other than a publicly traded partnership under Section 7704 of the Internal Revenue Cod…

(35 ILCS 5/710) (from Ch. 120, par. 7-710) Sec. 710. Withholding from lottery, wagering, and gambling winnings. (a) In general. (1) Any person making a payment to a resident or nonresident of winnings under the Illinois Lottery Law and not required to withhold Illinois income tax…

(35 ILCS 5/711) (from Ch. 120, par. 7-711) Sec. 711. Payor's Return and Payment of Tax Withheld. (a) In general. Every payor required to deduct and withhold tax under Section 710 shall be subject to the same reporting requirements regarding taxes withheld and the same monthly and…

(35 ILCS 5/712) (from Ch. 120, par. 7-712) Sec. 712. Payor's Liability For Withheld Taxes. Every payor who deducts and withholds or is required to deduct and withhold tax under Sections 709.5 or 710 is liable for such tax. For purposes of assessment and collection, any amount wit…

(35 ILCS 5/713) (from Ch. 120, par. 7-713) Sec. 713. Payor's Failure To Withhold. If a payor fails to deduct and withhold any amount of tax as required under Sections 709.5 or 710 and thereafter the tax on account of which such amount was required to be deducted and withheld is p…

(35 ILCS 645/97) Sec. 97. No acceleration or delay. Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate or dela…

(35 ILCS 640/97) Sec. 97. No acceleration or delay. Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate or dela…

(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…

(35 ILCS 200/8-40) Sec. 8-40. Applicability of Administrative Review Law. The circuit court for the county in which a property assessed, or some part of such property, is situated may review all final administrative decisions of the Department in administering this Code. The Admi…

(35 ILCS 200/8-45) Sec. 8-45. Effect of judicial review. No action for the judicial review of an assessment made by the Department shall stay or suspend any assessment or the extension of any taxes thereon. If the court, by its final judgment, sets aside or reduces an assessment,…

(35 ILCS 200/8-5) Sec. 8-5. General duties. The Department shall: (1) Direct and supervise the assessment of all property so that all assessments are made relatively just and equal. (2) Confer with, advise and assist local assessment officers relative to the performance of their …

(35 ILCS 200/8-50) Sec. 8-50. Forms and instructions. Assessors shall use the forms and follow the instructions which are, from time to time, transmitted to them by the Department, or that are furnished to them by the county clerk or other officer, under the law. (Source: Laws 19…

(35 ILCS 200/8-55) Sec. 8-55. Office of appraisals. Within the Department, an Office of Appraisals shall assist local government assessment officials, in counties of less than 3,000,000 inhabitants, with appraisal of commercial and industrial properties having an assessment, prio…

(35 ILCS 5/803) (from Ch. 120, par. 8-803) Sec. 803. Payment of estimated tax. (a) Every taxpayer other than an estate, trust, partnership, Subchapter S corporation or farmer is required to pay estimated tax for the taxable year, in such amount and with such forms as the Departme…

(35 ILCS 5/804) (from Ch. 120, par. 8-804) Sec. 804. Failure to pay estimated tax. (a) In general. In case of any underpayment of estimated tax by a taxpayer, except as provided in subsection (d) or (e), the taxpayer shall be liable to a penalty in an amount determined at the rat…

(35 ILCS 5/806) Sec. 806. Exemption from penalty. An individual taxpayer shall not be subject to a penalty for failing to pay estimated tax as required by Section 803 if the taxpayer is 65 years of age or older and is a permanent resident of a nursing home. For purposes of this S…

(35 ILCS 5/807) Sec. 807. EDGE payment. A payment includes a payment provided for in subsection (g) of Section 5-15 of the Economic Development for a Growing Economy Tax Credit Act. (Source: P.A. 96-836, eff. 12-16-09; 96-1000, eff. 7-2-10.)

(35 ILCS 645/99) Sec. 99. Effective date. Except as provided in Article 4, this Act takes effect on becoming law. (Source: P.A. 90-561, eff. 12-16-97.)

(35 ILCS 640/99) Sec. 99. Effective date. Except as provided in Article 4, this Act takes effect on becoming law. (Source: P.A. 90-561, eff. 12-16-97.)

(35 ILCS 200/9-10) Sec. 9-10. Office hours. The offices of the chief county assessment officer shall be open all the year during business hours to hear or receive complaints or suggestions that property has not been properly assessed. (Source: Laws 1939, p. 886; P.A. 88-455.)…

(35 ILCS 200/9-100) Sec. 9-100. Assessment list; Delivery of books. Before January 1 in each year of the general assessment, as provided in Sections 9-215 through 9-225, each county clerk shall make up the list of property to be assessed for taxes for the townships or taxing dist…

(35 ILCS 200/9-105) Sec. 9-105. Makeup of assessment books by townships. The books for the assessment of property, in counties not under township organization, shall be made up by congressional townships, but parts or fractional townships may be added to full townships, at the di…

(35 ILCS 200/9-110) Sec. 9-110. Railroad assessment book. The county clerk shall procure, at the expense of the county, a record book in a form prescribed by the Department, in which to enter railroad property as listed for taxation, and shall enter the valuations assessed, corre…

(35 ILCS 200/9-115) Sec. 9-115. Parcels in more than one taxing district. When any property is situated in more than one township or taxing district, or is situated and assessed in any drainage district, for drainage purposes, the portion in each township or taxing district shall…

(35 ILCS 200/9-120) Sec. 9-120. Combined listings. When a whole section, half section, quarter section, or half-quarter section of property, belongs to the same owner, it may, and shall, at the request of the owner or his or her agent, be listed as one tract, and when all lots in…

(35 ILCS 200/9-125) Sec. 9-125. Verification of assessment lists. The county clerk shall compare the lists of property with the list of taxable property on file in his or her office. (Source: Laws 1939, p. 886; P.A. 88-455.)

(35 ILCS 200/9-130) Sec. 9-130. Delivery of assessment books. The chief county assessment officer shall call upon the county clerk on or before the first day of January in each year and receive the assessment books and blanks as prepared by the county clerk for the assessment of …

(35 ILCS 200/9-135) Sec. 9-135. Correction of assessment lists. If the assessor or chief county assessment officer finds that any property subject to taxation, or special assessment, has not been returned to him or her by the clerk, or has not been described in the subdivisions o…

(35 ILCS 200/9-140) Sec. 9-140. Loss or destruction of assessment books. When all or any part of the assessment rolls or collectors' books of any county, or other taxing district are lost or destroyed by any means whatever, a new assessment, or new books, as the case may require,…

(35 ILCS 200/9-145) Sec. 9-145. Statutory level of assessment. Except in counties with more than 200,000 inhabitants which classify property for purposes of taxation, property shall be valued as follows: (a) Each tract or lot of property shall be valued at 33 1/3% of its fair cas…

(35 ILCS 200/9-15) Sec. 9-15. Annual meeting of supervisor of assessments. In all counties of township organization having a supervisor of assessments, the supervisor of assessments shall, by January 1 of each year, assemble all assessors and their deputies for consultation and s…

(35 ILCS 200/9-150) Sec. 9-150. Classification of property. Where property is classified for purposes of taxation in accordance with Section 4 of Article IX of the Constitution and with such other limitations as may be prescribed by law, the classification must be established by …

(35 ILCS 200/9-155) Sec. 9-155. Valuation in general assessment years. On or before June 1 in each general assessment year in all counties with less than 3,000,000 inhabitants, and as soon as he or she reasonably can in each general assessment year in counties with 3,000,000 or m…

(35 ILCS 200/9-160) Sec. 9-160. Valuation in years other than general assessment years. On or before June 1 in each year other than the general assessment year, in all counties with less than 3,000,000 inhabitants, and as soon as he or she reasonably can in counties with 3,000,00…

(35 ILCS 200/9-165) Sec. 9-165. Definitions. As used in Sections 9-160 and 9-180: "Municipality" means a city, village or incorporated town. "Governing body" means (a) the corporate authorities of a municipality with respect to territory within its corporate limits and (b) the co…

(35 ILCS 200/9-175) Sec. 9-175. Owner on assessment date. The owner of property on January 1 in any year shall be liable for the taxes of that year, except that when coal has been separated from the land by deed or lease, the owner or lessee of the coal shall be liable for the ta…

(35 ILCS 200/9-180) Sec. 9-180. Pro-rata valuations; improvements or removal of improvements. The owner of property on January 1 also shall be liable, on a proportionate basis, for the increased taxes occasioned by the construction of new or added buildings, structures or other i…

(35 ILCS 200/9-185) Sec. 9-185. Change in use or ownership. The purchaser of property on January 1 shall be considered as the owner on that day. However, when a fee simple title or lesser interest in property is purchased, granted, taken or otherwise transferred for a use exempt …

(35 ILCS 200/9-190) Sec. 9-190. Damaged or destroyed property. (a) When a property in a county with less than 3,000,000 inhabitants has been destroyed or rendered uninhabitable or otherwise unfit for occupancy or customary use by natural disaster or accidental means, the township…

(35 ILCS 200/9-195) (Text of Section WITH the changes made by P.A. 97-1161, which has been held unconstitutional) Sec. 9-195. Leasing of exempt property. (a) Except as provided in Sections 15-35, 15-55, 15-60, 15-100, 15-103, 15-160, and 15-185, when property which is exempt from…

(35 ILCS 200/9-20) Sec. 9-20. Property record cards. In all counties, all property record cards maintained by a township assessor, multi-township assessor, or chief county assessment officer shall be public records, and shall be available for public inspection during business hou…

(35 ILCS 200/9-200) Sec. 9-200. Previously exempt property. Property that is purchased, granted, taken or otherwise transferred from a use exempt from taxation under this Code to a use not so exempt shall be subject to taxation from the date of change of use, purchase or conveyan…