Chapter 35, REVENUE

(35 ILCS 200/9-205) Sec. 9-205. Equalization. When deemed necessary to equalize assessments between or within townships or between classes of property, or when deemed necessary to raise or lower assessments within a county or any part thereof to the level prescribed by law, chang…

(35 ILCS 200/9-210) Sec. 9-210. Equalization by chief county assessment officer; counties of less than 3,000,000. The chief county assessment officer in a county with less than 3,000,000 inhabitants shall act as an equalizing authority for each county in which he or she serves. T…

(35 ILCS 200/9-213) Sec. 9-213. Explanation of equalization factors. The chief county assessment officer in every county with less than 3,000,000 inhabitants must provide a plain-English explanation of all township, county, and State equalization factors, including the rationale …

(35 ILCS 200/9-215) Sec. 9-215. General assessment years; counties of less than 3,000,000. Except as provided in Sections 9-220 and 9-225, in counties having the township form of government and with less than 3,000,000 inhabitants, the general assessment years shall be 1995 and e…

(35 ILCS 200/9-220) Sec. 9-220. Division into assessment districts; assessment years; counties of 3,000,000 or more. (a) Notwithstanding any other provision in this Code to the contrary, until January 1, 1996, the county board of a county with 3,000,000 or more inhabitants may by…

(35 ILCS 200/9-225) Sec. 9-225. Division of county into four assessment districts. Resolutions of any county board dividing the county into four assessment districts, if adopted before January 1, 1990, shall remain valid thereafter unless and until repealed by the county board. T…

(35 ILCS 200/9-230) Sec. 9-230. Return of township or multi-township assessment books. (a) The township or multi-township assessors in counties with less than 600,000 inhabitants, based on the 2000 federal decennial census, shall, on or before June 15 of the assessment year, retu…

(35 ILCS 200/9-235) Sec. 9-235. Failure to complete assessments. If the board of review, in any county under township organization with less than 3,000,000 inhabitants, fails to complete its work for the assessment year by the next January 1, the supervisor of assessments shall i…

(35 ILCS 200/9-240) Sec. 9-240. Assessment book totals. The assessor and chief county assessment officer shall add up and note the aggregate of each column in the assessment books; and shall also add in each book, under proper headings, a tabular statement, showing the footings o…

(35 ILCS 200/9-245) Sec. 9-245. Return of books to board of review; counties of less than 3,000,000. In counties with less than 3,000,000 inhabitants, the chief county assessment officer shall on or before the third Monday in June of the assessment year, or on or before the 90th …

(35 ILCS 200/9-25) Sec. 9-25. Township property record cards. In counties under township organization, the township assessors and multi-township assessors shall allow the supervisor of assessments to make a duplicate copy of any or all records compiled and maintained by the towns…

(35 ILCS 200/9-250) Sec. 9-250. Abstract of assessment by county clerk. Annually, upon receipt of the assessment books from the board of review or board of appeals, each county clerk shall make out and, within 30 days, transmit to the Department, on forms provided or approved by …

(35 ILCS 200/9-255) Sec. 9-255. Statement of incomplete assessments. In case of the failure of any assessor to certify the assessment within the time specified in this Act, each county clerk shall transmit to the Department a statement of the assessment in all the townships or di…

(35 ILCS 200/9-260) Sec. 9-260. Assessment of omitted property; counties of 3,000,000 or more. (a) After signing the affidavit, the county assessor shall have power, when directed by the board of appeals (until the first Monday in December 1998 and the board of review beginning t…

(35 ILCS 200/9-265) Sec. 9-265. Omitted property; interest; change in exempt use or ownership. (a) If any property is omitted in the assessment of any year or years, not to exceed the current assessment year and 3 prior years, so that the taxes, for which the property was liable,…

(35 ILCS 200/9-270) Sec. 9-270. Omitted property; limitations on assessment. A charge for tax and interest for previous years, as provided in Sections 9-265 or 14-40, shall not be made against any property for years prior to the date of ownership of the person owning the property…

(35 ILCS 200/9-275) Sec. 9-275. Erroneous homestead exemptions. (a) For purposes of this Section: "Erroneous homestead exemption" means a homestead exemption that was granted for real property in a taxable year if the property was not eligible for that exemption in that taxable y…

(35 ILCS 200/9-30) Sec. 9-30. Property records systems - Townships and multi-townships. The township or multi-township assessor may spend funds for the preparation, establishment and maintenance of a detailed property record system which would provide information useful to assess…

(35 ILCS 200/9-35) Sec. 9-35. County tax maps - Supervisor of assessments. Except as provided in Section 5-1108 of the Counties Code, each supervisor of assessments shall prepare and maintain, in accordance with rules and procedures prescribed by the Department, tax maps and up-t…

(35 ILCS 200/9-40) Sec. 9-40. County tax maps; County assessor. In any county with less than 3,000,000 inhabitants which elects a county assessor under Section 3-45, the county assessor shall, except as provided in Section 5-1108 of the Counties Code, prepare and maintain tax map…

(35 ILCS 200/9-45) Sec. 9-45. Property index number system. The county clerk in counties of 3,000,000 or more inhabitants and, subject to the approval of the county board, the chief county assessment officer or recorder, in counties of less than 3,000,000 inhabitants, may establi…

(35 ILCS 200/9-5) Sec. 9-5. Rules. Each county assessor, board of appeals, and board of review shall make and publish reasonable rules for the guidance of persons doing business with them and for the orderly dispatch of business. In counties with fewer than 3,000,000 inhabitants,…

(35 ILCS 200/9-50) Sec. 9-50. Maps and plats. The chief county assessment officer may make or purchase maps and plats that will facilitate the business of his or her office. The maps and plats shall always remain in the office, and will be open and accessible to the public. (Sour…

(35 ILCS 200/9-55) Sec. 9-55. Survey by owner. When a property is divided into parcels so that it cannot be described without describing it by metes and bounds, it is the duty of the owner to have the land surveyed and platted into lots. The platting shall be in accord with the P…

(35 ILCS 200/9-65) Sec. 9-65. Reassessment after platting. Except as otherwise provided by Section 10-30 with respect to assessments made in counties with less than 3,000,000 inhabitants, whenever acreage property has been subdivided into lots and the subdivision has been recorde…

(35 ILCS 200/9-70) Sec. 9-70. Assessment authority. The Department shall assess all pollution control facilities, low sulfur dioxide emission coal fueled devices, and property owned or used by railroad companies operating within this State, except noncarrier real estate. Local as…

(35 ILCS 200/9-75) Sec. 9-75. Revisions of assessments; Counties of less than 3,000,000. The chief county assessment officer of any county with less than 3,000,000 inhabitants, or the township or multi-township assessor of any township in that county, may in any year revise and c…

(35 ILCS 200/9-80) Sec. 9-80. Authority to revise assessments; Counties of less than 3,000,000. The chief county assessment officer in counties with less than 3,000,000 inhabitants shall have the same authority as the township or multi-township assessor to assess and to make chan…

(35 ILCS 200/9-85) Sec. 9-85. Revision of assessments by county assessor and board of review; counties of 3,000,000 or more. In counties with 3,000,000 or more inhabitants, the county assessor shall have authority annually to revise the assessment books and correct them as appear…

(35 ILCS 200/9-90) Sec. 9-90. Procuring assessment books. The county clerk shall procure all necessary books and blanks required by this Code to be used in the assessment of property and collection of taxes, at the expense of the county. (Source: Laws 1939, p. 886; P.A. 88-455.)…

(35 ILCS 200/9-95) Sec. 9-95. Listing of property. All property subject to taxation under this Code, including property becoming taxable for the first time, shall be listed by the proper legal description in the name of the owner, and assessed at the times and in the manner provi…

(35 ILCS 5/901) (Text of Section from P.A. 104-466, Article 5, Section 5-45) Sec. 901. Collection authority. (a) In general. The Department shall collect the taxes imposed by this Act. The Department shall collect certified past due child support amounts under Section 2505-650 of…

(35 ILCS 5/902) (from Ch. 120, par. 9-902) Sec. 902. Notice and demand. (a) In general. Except as provided in subsection (b) the Director shall, as soon as practicable after an amount payable under this Act is deemed assessed (as provided in Section 903), give notice to each pers…

(35 ILCS 5/903) (from Ch. 120, par. 9-903) Sec. 903. Assessment. (a) In general. (1) Returns. The amount of tax which is shown to be due on the return shall be deemed assessed on the date of filing of the return (including any amended returns showing an increase of tax). In the e…

(35 ILCS 5/904) (from Ch. 120, par. 9-904) Sec. 904. Deficiencies and Overpayments. (a) Examination of return. As soon as practicable after a return is filed, the Department shall examine it to determine the correct amount of tax. If the Department finds that the amount of tax sh…

(35 ILCS 5/905) (from Ch. 120, par. 9-905) Sec. 905. Limitations on notices of deficiency. (a) In general. Except as otherwise provided in this Act: (1) A notice of deficiency shall be issued not later than 3 years after the date the return was filed, and (2) No deficiency shall …

(35 ILCS 5/906) (from Ch. 120, par. 9-906) Sec. 906. Further Notices of Deficiency Restricted. If a protest has been filed with respect to a notice of deficiency issued by the Department with respect to a taxable year, and the decision of the Department on such protest has become…

(35 ILCS 5/907) (from Ch. 120, par. 9-907) Sec. 907. Waiver of Restrictions on Assessment. The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of any …

(35 ILCS 5/908) (from Ch. 120, par. 9-908) Sec. 908. Procedure on protest. (a) Time for protest. Within 60 days (150 days if the taxpayer is outside the United States) after the issuance of a notice of deficiency, the taxpayer may file (i) a protest against the proposed assessmen…

(35 ILCS 5/909) (from Ch. 120, par. 9-909) Sec. 909. Credits and Refunds. (a) In general. In the case of any overpayment, the Department, within the applicable period of limitations for a claim for refund, may credit the amount of such overpayment, including any interest allowed …

(35 ILCS 5/910) (from Ch. 120, par. 9-910) Sec. 910. Procedure on Denial of Claim for Refund. (a) Time for protest. Within 60 days after the denial of the claim, the claimant may file (i) a protest with the Department or (ii) a petition with the Illinois Independent Tax Tribunal,…

(35 ILCS 5/911) (from Ch. 120, par. 9-911) Sec. 911. Limitations on claims for refund. (a) In general. Except as otherwise provided in this Act: (1) A claim for refund shall be filed not later than 3 years after the date the return was filed (in the case of returns required under…

(35 ILCS 5/911.1) (from Ch. 120, par. 9-911.1) Sec. 911.1. If the Department withholds any refund due under this Act because of any other liability to the State and if the return for which such refund is due is a joint return for a taxable year ending before December 31, 2009, th…

(35 ILCS 5/911.2) Sec. 911.2. Refunds withheld; tax claims of other states. (a) Definitions. In this Section the following terms have the meanings indicated. "Claimant state" means any state or the District of Columbia that requests the withholding of a refund pursuant to this Se…

(35 ILCS 5/911.3) Sec. 911.3. Refunds withheld; order of honoring requests. The Department shall honor refund withholding requests in the following order: (1) a refund withholding request to collect an unpaid State tax; (2) a refund withholding request to collect certified past d…

(35 ILCS 5/912) (from Ch. 120, par. 9-912) Sec. 912. Recovery of Erroneous Refund. An erroneous refund shall be considered a deficiency of tax on the date made, and shall be deemed assessed and shall be collected as provided in sections 903 and 904. (Source: P.A. 76-261.)…

(35 ILCS 5/913) (from Ch. 120, par. 9-913) Sec. 913. Access to Books and Records. All books and records and other papers and documents which are required by this Act to be kept shall, at all times during business hours of the day, be subject to inspection by the Department or its…

(35 ILCS 5/914) (from Ch. 120, par. 9-914) Sec. 914. Conduct of Investigations and Hearings. For the purpose of administering and enforcing the provisions of this Act, the Department, or any officer or employee of the Department designated, in writing, by the Director may hold in…

(35 ILCS 5/915) (from Ch. 120, par. 9-915) Sec. 915. Immunity of Witnesses. No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon any hearing, when ordered to do so by the Department or any officer or emp…

(35 ILCS 5/916) (from Ch. 120, par. 9-916) Sec. 916. Production of Witnesses and Records. (a) Subpoenas. The Department or any officer or employee of the Department designated in writing by the Director, shall at its or his or her own instance, or on the written request of any ot…