Current through Register Vol. 48, No. 38, September 20, 2024
a) Hearings
All hearings held by the Chief County Assessment Officer in
support of or in opposition to a proposed revision or correction in assessed
valuation shall be open to the public. All files maintained by the Chief County
Assessment Officer and relating to the assessed valuation of any property and
all complaints, supporting documents, and other evidence submitted by the
property owner in support of a proposed revision and correction of valuation
shall be available for inspection by the public at the times and subject to the
restrictions provided in Section 14-30 of the Property Tax Code [35
ILCS 200/14-30] .
b) Records
1) Except where certain duties may be granted
to the Recorder under Section 5-1108 of the Counties Code [55
ILCS 5/5-1108] , the Chief County Assessment Officer
in counties with fewer than 3,000,000 inhabitants shall prepare and maintain
tax maps, lists of property owners' names and addresses and property record
cards for all of the real estate within their jurisdiction in the form
prescribed by the Department in the Illinois Real Property Appraisal Manual,
provided that a Chief County Assessment Officer shall not duplicate the work of
any full-time Township Assessor or Multi-township Assessor, but may maintain
duplicate copies of such records. Property record cards may be established and
maintained on electronic equipment or microfiche, but if so maintained they
shall be reasonable facsimiles of forms prescribed or approved by the
Department. Upon request and payment of a reasonable fee established by the
custodian, a copy or printout of a property record card shall be provided to
any person.
2) The local assessment
officers shall cause buildings and other improvements on each lot or parcel of
land to be measured and described to a reasonable extent and classified as to
use and construction, and such measurements, computations (sometimes referred
to as the "computation ladder"), description and classification shall be
entered upon the property record card of each such lot or parcel of land in the
manner prescribed by the Department in the Illinois Real Property Appraisal
Manual.
3) The local assessment
officers shall enter upon the property record card of each town or city lot or
parcel of land the elements (or basis) of valuation and computations which
shall be recorded in the manner prescribed by the Department in the Illinois
Real Property Appraisal Manual and which are taken into consideration by the
local assessment officers in ascertaining and determining the fair cash value
of each town or city lot or parcel of land and of each improvement thereon,
including the elements (shown by percentages or otherwise) which were taken
into consideration as enhancing or detracting elements (such as depth, corner,
alley, railway or other elements).
4) Property tax maps, lists of property
owners and property record cards previously prepared and maintained on the
basis of standards and procedures substantially similar to those outlined in
the Illinois Real Property Appraisal Manual may be retained and
maintained.
5) Property record
systems, including tax maps, lists of property owners and property record
cards, including appraisals, prepared and established by individuals, firms or
corporations under contract with counties in accordance with Section 5-1068 of
the Counties Code [55 ILCS
5/5-1068] shall be prepared in accordance with
Section
110.130(b)
of this Part. Such systems and records shall provide information useful to
assessment officials, but shall not be considered assessments nor limit the
powers and duties of assessing officials.