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its admitted assets in order to determine its unassigned funds or surplus, and the remainder shall be the amount of personal property for which the company shall be assessed.

In computing the taxable property and funds of a fraternal beneficiary society, organized under the laws of this State, there shall be deducted from its gross assets the value of its real estate, furniture, supplies and other personal property, otherwise taxed, the net value of its benefit certificates, and all other liabilities, as testified and shown by the latest report of the Insurance Superintendent, and the remainder shall be the property and funds for which the society shall be assessed. All Acts or parts of Acts inconsistent with this Act are hereby repealed.

APPROVED June 28th, 1915.

BOARD OF REVIEW-ASSESSMENT OMITTED PROPERTY.

10. Amends section 35, Act of 1898.

§ 35. As amended enumerates powers and duties of boards of review and provides for assessments of property omitted for any number of years.

(HOUSE BILL No. 397. APPROVED JUNE 23, 1915.)

AN ACT to amend and revise section thirty-five (35) of an Act entitled, "An Act for the assessment of property and providing the means therefor, and to repeal a certain act therein named," approved February 25th, 1898, in force July 1st, 1898, as amended by an act approved May 18, 1905, in force July 1st, 1905.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section thirty-five (35) of an act entitled, "An Act for the assessment of property and providing the means therefor, and to repeal a certain act therein named," approved February 25th, 1898, in force July 1st, 1898, as amended by an Act approved May 18, 1905, in force July 1st, 1905, be and the same is hereby amended and revised so as to read as follows:

§ 35. The Board of Review shall, in any year, whether the year of the quadrennial assessment or not:

First: Assess all property subject to assessment which shall not have been assessed by the assessor, and list and assess all property real or personal that may have been omitted in the assessment of any year or number of years, or if the tax thereon, for which such property was liable, from any cause has not been paid, or if any such property, by reason of defective description or assessment thereof shall fail to pay taxes for any year or years, in either case the same, when discovered, shall be listed and assessed by the board in its revision of assessments, and the board may make such alterations in the description of real or personal property as it shall deem necessary.

Second: No such charge for tax of previous years shall be made against any property prior to the date of ownership of the person owning such property at the time the liability for such omitted tax was first ascertained, provided, that an assessment of real or personal property omitted from taxation by a decedent during his life time, shall be made against said property and be assessed in the name of the personal representative as executor, administrator or trustee of such

decedent's estate. The owner of real or personal property, and the executor, administrator or trustees of a decedent, whose property may have been omitted in the assessment in any year or number of years, or on which a tax for which such property was liable, has not been paid, and the several taxing bodies interested therein, shall be given at least five days' notice in writing by the board of the hearing on the proposed assessment of such omitted property and the board shall have full power to examine the owner, or the executor, administrator, trustees, legatees or heirs of such decedent or other person touching the ownership, kind, character, amount and the value of such omitted property or credits.

Third: If the board shall determine that the property of any decedent was omitted from assessment during any year or number of years or that a tax for which such property was liable has not been paid, it shall be the duty of said board to give written notice to the executor, administrator or trustees of such decedent of the assessments made against such property and the amount thereof, and thereupon it shall be the duty of such executor, administrator or trustees to retain in his or their hands sufficient of the assets of such decedent's estate to pay the tax when extended on such assessment and it shall be the duty of the county clerk to file in the county or probate court a copy of such assessment together with the rate of taxation thereon, certified by such county clerk and upon the filing of such certificate the county or probate court shall enter an order directing such executor, administrator or trustees to deposit with the clerk of the court or to sequester sufficient of the assets of said estate to pay the taxes on said assessments when extended as now provided by law or to enter into bond in double the amount of said tax with sureties to be approved by the court conditioned for the payment of said tax when so extended, and when so extended by the county clerk the full amount of such tax shall be a claim of the first class against such estate: Provided however, that an assessment of omitted property by the Board of Review in the manner provided in this Act shall not be subject to review by any succeeding board.

For the purpose of enforcing the provisions of this Act, the several taxing bodies interested therein are hereby empowered to employ counsel to appear before said board and take all necessary steps to enforce the assessment on such omitted property.

Fourth: On complaint in writing that any property described in such complaint is incorrectly assessed, the board shall review the assessment, and correct the same, as shall appear to be just. Such complaint to affect the assessment for the current year shall be filed on or before the first day of August: Provided, that if the assessment books containing the assessment complained of are not filed with the Board of Review by the twentieth day of July, then such complaint shall be filed on or before ten days thereafter. The board may also, of its own motion, at any time before its revision of the assessments is completed in every year, increase, reduce or otherwise adjust the assessment of any individual or corporation, on real property or personalty, making changes in the valuations thereof as may be just, and shall have full power over the assessment of any individual or corporation, and may do anything in regard thereto that it may deem necessary to make a just assessment; but no assessment shall be increased until the person or corporation to

be affected shall have been notified, and given an opportunity to be heard, except as hereinafter provided; and before making an [any] reduction in assessments of its own motion the Board of Review shall give notice to the Board of Assessors which certified the assessment, and give such assessors an opportunity to be heard thereon. All complaints of errors, in assessments, real or personal, shall be in writing, and shall be filed by the complaining party with said Board of Review, in duplicate, and the duplicate shall be forthwith filed by the Board of Review with the Board of Assessors certifying such assessment. Complaints relating to real estate shall be classified by towns by the clerk of said Board of Review, and complaints relating to personal property shall be classified in such manner as the Board of Review shall determine, by order for that purpose, duly entered of record; all classes of complaints to be docketed numerically, each in its own class, in the order in which they shall be presented, as near as may be, in books kept for that purpose, which books shall always be open to public inspection. Complaints relating to real estate shall be considered by towns, and complaints relating to personal property shall be heard in their order by classes, in pursuance of the order of the board, heretofore mentioned, until all complaints have been heard and passed upon by the board.

In counties of 125,000 inhabitants or over, in each year, the assessment list of real estate, as made by the Board of Assessors, shall be prepared in triplicate, and the three complete lists shall be certified by the assessors to the Board of Review when the assessment required by law is completed by them. In revising assessments in any year the Board of Review shall note all changes it shall make in the valuation of real estate on all of said assessment lists, and shall duly make return of one complete list to the county clerk, as required by law, and one to the Board of Assessors and retain the other. On the books so retained it shall note all changes made by it in the valuation of property after that date, upon the hearings provided for in this Act. And in making its annual return each year to the county clerk, and to the assessor, as herein provided, it shall enter therein all such changes.

In other counties the assessment list of real estate as made by the Board of Assessors or Supervisor of assessments, shall be delivered, when complete, to the Board of Review; and after the revision thereof has been completed by the Board of Review, and changes noted thereon, the same shall be duly returned to the county clerk, as required by law.

After making its annual return of the revised assessment to the Board of Review, as required by law, the Board of Assessors in counties. of 125,000 inhabitants, or over shall have the power, in any year, except, the last year preceding each quadrennial assessment, to consider and correct the valuations of real property for the next succeeding annual assessment, in the same manner, upon complaints filed from time to time, and upon complaints filed shall proceed to do so; and such changes as it shall make in any such valuations shall be noted upon the assess ment list remaining in its custody, and include the same in its annual return to the county clerk and the Board of Review. All such changes to be reviewed by the Board of Review each year as in cases of any assessments.

For the purpose of hearing and determining complaints of errors in the valuation of real property for the next succeeding assessment thereof and correcting the valuations of any such property as shall be just, after its annual return has been made, as herein provided, the Board of Review shall, on the first Tuesday of November and the first Tuesday of each month thereafter until and including the first Tuesday of March. in each year (except the year last preceding the quadrennial assessment) and at such other times as it may be necessary, hold public sessions at its board rooms, and continue such sessions from day to day until all complaints and other business have been disposed of. Complaints passed or undisposed of at any session shall be first considered at the next succeeding monthly session and past complaints shall be disposed of at each session before later complaints shall be considered. Upon any hearing of a complaint, or on proposals for any increase originating with said board, where notice is required as herein provided, the said board shall sit together, and hear the representations of the parties interested, or their representatives, and no change shall be made in any assessment of real property unless at least a majority of said board shall concur therein; and in such case an order therefor shall be made in open session, and entered of record on the books of the board: Provided, that in counties of less than 125,000 inhabitants monthly sessions of the Board of Review shall not be required.

Fifth: Increase or reduce the entire assessment of either real or personal property, or both, or of any class included therein if in their opinion the assessment has not been made upon the proper basis, or equalize the assessment of real or personal property by increasing or reducing the amount thereof, in any township, or part thereof, or any portion of the county, as may, in their opinion, be just, but the assessment of any class of property, or of any township, or part thereof, or any portion of the county, shall not be increased until the board shall have notified not less than fifty of the owners of property in such township, or part thereof, or portion of the county of such proposed increase and given them, or any one representing them, or other citizens of said territory, an opportunity to be heard. The Board of Assessors shall have like notice of any proposed increase or reduction, with an opportunity to be heard thereon, except where such action is taken in individual cases upon complaint. The board shall hear any person, upon request, in opposition to a proposed reduction in the assessment of any person, corporation or territory.

Sixth Hear and determine the application of any person who is assessed on property claimed to be exempt from taxation. If the board shall determine that any such property is not liable to taxation and the question as to the liability of such property to taxation has not previously been judicially determined, the decision of said board shall not be final unless approved by the Auditor of Public Accounts; and it shall be the duty of the clerk of the board in all such cases, under the direction of the board, to make out and forward to the Auditor a full and complete statement of all the facts in the case. If the Auditor is

satisfied that such property is not legally liable to taxation he shall notify the Board of Review of his approval of its decision, and the board shall correct the assessment accordingly. But if the Auditor is

satisfied that such property is liable to taxation, he shall advise the board of his objections to its decision, and give notice to said board that he will apply to the Supreme Court, specifying to what term thereof, for an order to set aside and annul the decision of the Board of Review. Upon receipt of such notice the clerk shall notify the person making the application aforesaid. It shall be the duty of the Auditor to then file in the Supreme Court a certified statement of the facts certified by the clerk as aforesaid, together with his objections thereto, and the court shall hear and determine the matter as the right of the case may be. If the Board of Review shall decide that property so claimed to be exempt is liable to be taxed, and the party aggrieved at the time shall pray an appeal, a brief statement of the facts in the case shall be made by the clerk, under the direction of the board, and transmitted to the Auditor, who shall present the case to the Supreme Court in like manner as hereinbefore provided. In either case the collection of the tax shall not be delayed thereby, but in case the property is decided to be exempt the tax shall be abated and refunded.

Seventh: They shall, at any time before judgment, if an error or mistake is discovered (other than errors of judgment as to the valuation of any real or personal property), in an assessment of any real or personal property belonging to any persons or corporation, issue a certificate setting forth the nature of such error, and the cause or causes which operated to produce such error or mistake, to the person or corporation erroneously assessed, which said certificate when properly endorsed by the Board of Assessors, showing their concurrence therein, and not otherwise, may be used in evidence in any court of competent jurisdiction, and when so introduced in evidence such certificate shall become a part of the court records, and shall not be removed from the files except upon the order of the court.

The term "quadrennial assessment" as used in this Act shall be taken to mean the general assessment of real estate and improvements required by law to be made once in four years.

APPROVED June 23d, 1915.

DELINQUENT TAXES-ADVERTISEMENT FOR JUDGMENT AND SALE.

§ 1. Amends section 182, Act of 1872.

§ 182. As amended, provides advertisɛ. ment shall be published in a newspaper printed and published in county.

(HOUSE BILL NO. 529. APPROVED JUNE 23, 1915.)

AN ACT to amend section one hundred and eighty-two of an Act entitled, "An Act for the assessment of property and for the levy and collection of taxes" approved March 30th, 1872, in force July 1, 1872, with Acts amendatory thereof.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section one hundred eightytwo of an Act entitled, "An Act for the assessment of property and for the levy and collection of taxes," approved March 30, 1872 and in force July 1, 1872, with amendments amendatory thereof, be and the same is hereby amended to read as follows, to-wit:

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