Chapter 35, REVENUE

(35 ILCS 200/11-155) Sec. 11-155. Assessment authority. For assessment purposes, a qualifying water treatment facility shall provide proof of a valid facility number issued by the Illinois Environmental Protection Agency and be assessed by the Department of Revenue. (Source: P.A.…

(35 ILCS 200/11-160) Sec. 11-160. Approval procedure. Applications for approval as a qualifying water treatment facility that are filed prior to January 1, 2020 shall be filed with the Department of Natural Resources in the manner and form prescribed by the Director of National R…

(35 ILCS 200/11-161) Sec. 11-161. Application procedure; assessment by Department of Revenue. Applications for assessment as a qualifying water treatment facility that are filed on or after January 1, 2020 shall be filed with the Department of Revenue in the manner and form presc…

(35 ILCS 200/11-165) Sec. 11-165. Judicial review; qualifying water treatment facilities. Any applicant or holder aggrieved by the issuance, refusal to issue, denial, revocation, modification, or restriction of an assessment as a qualifying water treatment facility may appeal the…

(35 ILCS 200/11-170) Sec. 11-170. Procedures for assessment; qualifying water treatment facilities. Proceedings for assessment or reassessment of property certified to be a qualifying water treatment facility shall be conducted in accordance with procedural rules adopted by the D…

(35 ILCS 200/11-175) Sec. 11-175. Legislative findings. The General Assembly finds that it is the policy of the State to ensure and encourage the availability of means for the safe collection, treatment, and disposal of domestic, commercial, and industrial sewage and waste for ou…

(35 ILCS 200/11-180) Sec. 11-180. Definitions. As used in this Division: "Department" means the Department of Revenue. "Municipal joint sewage treatment agency" means a municipal joint sewage treatment agency organized and existing under the Intergovernmental Cooperation Act. "Mu…

(35 ILCS 200/11-185) Sec. 11-185. Valuation of qualifying wastewater facilities. For purposes of computing the assessed valuation, qualifying wastewater facilities shall be valued at 33 1/3% of the fair cash value of the facility. To determine 33 1/3% of the fair cash value of a …

(35 ILCS 200/11-190) Sec. 11-190. Exclusion of for-profit wastewater facilities. This Division does not apply to a wastewater facility that collects, treats, or disposes of domestic, commercial, and industrial sewage and waste for profit. (Source: P.A. 103-631, eff. 7-1-24.)

(35 ILCS 200/11-195) Sec. 11-195. Assessment authority. For assessment purposes, a qualifying wastewater facility shall provide proof of a valid facility number issued by the Illinois Environmental Protection Agency and shall be assessed by the Department. (Source: P.A. 103-631, …

(35 ILCS 200/11-20) Sec. 11-20. Certification and assessment authority. For tax purposes, pollution control facilities shall be certified as such by the Pollution Control Board and shall be assessed by the Department. (Source: P.A. 77-1381; 88-455.)

(35 ILCS 200/11-200) Sec. 11-200. Application procedure; assessment by the Department. Applications for assessment as a qualifying wastewater facility shall be filed with the Department in the manner and form prescribed by the Department. The application shall contain appropriate…

(35 ILCS 200/11-205) Sec. 11-205. Procedures for assessment; judicial review. Proceedings for assessment or reassessment of property certified to be a qualifying wastewater facility shall be conducted in accordance with procedural rules adopted by the Department and in conformity…

(35 ILCS 200/11-210) Sec. 11-210. Rulemaking. The Department may adopt rules for the implementation of this Division. (Source: P.A. 103-631, eff. 7-1-24.)

(35 ILCS 200/11-25) Sec. 11-25. Certification procedure. Application for a pollution control facility certificate shall be filed with the Pollution Control Board in a manner and form prescribed in regulations issued by that board. The application shall contain appropriate and ava…

(35 ILCS 200/11-30) Sec. 11-30. Powers and duties of the certifying board. Before denying any certificate, the Pollution Control Board shall give reasonable notice in writing to the applicant and provide the applicant a reasonable opportunity for a fair hearing. On like notice to…

(35 ILCS 200/11-35) Sec. 11-35. Low sulfur dioxide emission coal fueled devices. It is the policy of this State that the use of low sulfur dioxide emission coal fueled devices should be encouraged as conserving nonrenewable resources, reducing pollution and promoting the use of a…

(35 ILCS 200/11-40) Sec. 11-40. Definition of low sulfur dioxide emission coal fueled devices. "Low sulfur dioxide emission coal fueled devices" means any device used or intended for the purpose of burning, combusting or converting locally available coal in a manner which elimina…

(35 ILCS 200/11-45) Sec. 11-45. Method of valuation for low sulfur dioxide emission coal fueled devices. To determine 33 1/3% of the fair cash value of any low sulfur dioxide emission coal fueled device, the Department shall determine the net value which could be realized by its …

(35 ILCS 200/11-5) Sec. 11-5. Pollution control facilities; valuation policy. It is the policy of this State that pollution control facilities should be valued, at 33 1/3% of the fair cash value of their economic productivity to their owners. (Source: P.A. 83-121; 88-455.)

(35 ILCS 200/11-50) Sec. 11-50. Certification and assessment authority. For tax purposes, a low sulfur dioxide emission coal fueled device shall be certified as such by the Pollution Control Board and shall be assessed by the Department. (Source: P.A. 82-134; 88-455.)

(35 ILCS 200/11-55) Sec. 11-55. Approval procedure. Application for approval of a low sulfur dioxide emission coal fueled device shall be filed with the Pollution Control Board in the manner and form prescribed by that board. The application shall contain appropriate and availabl…

(35 ILCS 200/11-60) Sec. 11-60. Judicial review; pollution control and low sulfur devices. Any applicant or holder aggrieved by the issuance, refusal to issue, denial, revocation, modification or restriction of a pollution control certificate or a low sulfur dioxide emission coal…

(35 ILCS 200/11-65) Sec. 11-65. Procedures for assessment; pollution control and low sulfur devices. Proceedings for assessment or reassessment of property certified to be pollution control facilities or low sulfur dioxide emission coal fueled devices shall be conducted in accord…

(35 ILCS 200/11-70) Sec. 11-70. Assessment of railroad companies; definitions. These words and phrases, for the assessment of the property of railroad companies, and unless otherwise required by the context shall be defined as follows: (a) "Railroad company," "railroad," or "comp…

(35 ILCS 200/11-75) Sec. 11-75. Assessment date for railroad companies. The Department shall assess all property owned or used by railroad companies operating within this State, as of January first annually, except property found by the Department to be non-carrier real estate. T…

(35 ILCS 200/11-80) Sec. 11-80. Assessment procedure for railroad companies. In assessing the taxable property of any railroad company, the Department shall first determine 33 1/3% of the fair cash value of all the property of any railroad company as a unit, but shall make due al…

(35 ILCS 200/11-80.1) Sec. 11-80.1. High-speed passenger rail project. Due to the importance of developing high-speed or faster rail service, the General Assembly finds that it should encourage freight railroad owners to participate in State and federal government programs, inclu…

(35 ILCS 200/11-85) Sec. 11-85. Property schedules. Every railroad company shall, on or before June 1 of each year, when required, make out and file with the Department a statement or schedule showing the property held for right of way, whether owned, leased, or operated under tr…

(35 ILCS 200/11-90) Sec. 11-90. Information schedules. Each year every railroad company in this State shall return to the Department, in addition to any other information required by this Code, sworn statements or schedules as follows: (a) The amount of capital stock authorized a…

(35 ILCS 200/11-95) Sec. 11-95. Listing of non-carrier real estate. Every railroad company subject to assessment in this State shall annually return to the Department a list of its non-carrier real estate in this State, providing its description, the current assessed value, and t…

(35 ILCS 5/1101) (from Ch. 120, par. 11-1101) Sec. 1101. Lien for tax. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs …

(35 ILCS 5/1102) (from Ch. 120, par. 11-1102) Sec. 1102. Jeopardy assessments. (a) Jeopardy assessment and lien. (1) Assessment. If the Department finds that a taxpayer is about to depart from the State, or to conceal himself or his property, or to do any other act tending to pre…

(35 ILCS 5/1103) (from Ch. 120, par. 11-1103) Sec. 1103. Filing and priority of liens. (a) Filing in the State Tax Lien Registry. Nothing in this Article shall be construed to give the Department a preference over the rights of any bona fide purchaser, holder of a security intere…

(35 ILCS 5/1104) (from Ch. 120, par. 11-1104) Sec. 1104. Duration of Lien. The lien provided herein shall continue for 20 years from the date of filing the notice of lien under the provisions of section 1103 unless sooner released, or otherwise discharged. The provisions of this …

(35 ILCS 5/1105) (from Ch. 120, par. 11-1105) Sec. 1105. Release of liens. (a) In general. Upon payment by the taxpayer to the Department in cash or by guaranteed remittance of an amount representing the filing fees and charges for the lien and the filing fees and charges for the…

(35 ILCS 5/1106) (from Ch. 120, par. 11-1106) Sec. 1106. Nonliability for Costs. The Department shall not be required to furnish any bond nor to make a deposit for or pay any costs or fees of any court or officer thereof in any legal proceedings pursuant to the provisions of this…

(35 ILCS 5/1107) (from Ch. 120, par. 11-1107) Sec. 1107. Claim to Property. Whenever any process, issued from any court for the enforcement or collection of any liability created by this Act, shall be levied by any sheriff or other authorized person upon any personal property, an…

(35 ILCS 5/1108) (from Ch. 120, par. 11-1108) Sec. 1108. Foreclosure on Real Property. In addition to any other remedy provided for by the laws of this State, and provided that no hearing or proceedings for review provided by this Act shall be pending, and the time for the taking…

(35 ILCS 5/1109) (from Ch. 120, par. 11-1109) Sec. 1109. Demand and Seizure. In addition to any other remedy provided for by the laws of this State, if the tax imposed by this Act is not paid within the time required by this Act, the Department, or some person designated by it, m…

(35 ILCS 5/1110) (from Ch. 120, par. 11-1110) Sec. 1110. Redemption by State. The provisions of sections 5g and 5h of the Retailers' Occupation Tax Act (relating to time for redemption by the State of real estate sold at judicial or execution sale) as in effect on the effective d…

(35 ILCS 200/12-10) Sec. 12-10. Publication of assessments; counties of less than 3,000,000. In counties with less than 3,000,000 inhabitants, as soon as the chief county assessment officer has completed the assessment in the county or in the assessment district, he or she shall,…

(35 ILCS 200/12-15) Sec. 12-15. Publication fee - Counties of less than 3,000,000. The newspaper shall be paid a fee for publishing the assessment list according to the following schedule: (a) For a parcel listing including the name of the property owner, a property index number,…

(35 ILCS 200/12-20) Sec. 12-20. Publication of assessments; counties of 3,000,000 or more. In counties with 3,000,000 or more inhabitants, in each year of a general assessment, for each county or assessment district therein if the county is divided into assessment districts as pr…

(35 ILCS 200/12-25) Sec. 12-25. Contents of assessment list publication; payment. In all counties, the expense of printing and publication of assessment lists shall be paid out of the county treasury. The publication of the assessments shall include the name of the owner or of th…

(35 ILCS 200/12-30) Sec. 12-30. Mailed notice of changed assessments; counties of less than 3,000,000. (a) In every county with less than 3,000,000 inhabitants, in addition to the publication of the list of assessments in each year of a general assessment and of the list of prope…

(35 ILCS 200/12-35) Sec. 12-35. Notice sent to address of mortgage lender. Whenever a notice is to be mailed as provided in Section 12-30, and the address that appears on the assessor's records is the address of a mortgage lender, or in any event whenever the notice is mailed by …

(35 ILCS 200/12-40) Sec. 12-40. Notice provisions; equalization by board of review. The assessment of any class of property or of any township or multi-township or part thereof, or any portion of the county, shall not be increased by an equalization factor applied by a board of r…

(35 ILCS 200/12-45) Sec. 12-45. Publication of certificates of error. At the time publication is made under Section 12-60, the board of review shall also publish a complete list of the changes made in assessments by the issuance of certificates of error under Sections 14-20 and 1…

(35 ILCS 200/12-5) Sec. 12-5. Taxpayer entitled to statement of valuation. The chief county assessment officer, when requested, shall deliver to any person a copy of the description or statement of property assessed in his or her name or in which he or she is interested, and the …