« ForrigeFortsett »
assessment officers. The order directing such re-assessment shall be filed in the office of the county treasurer of the county in which such reassessment has been ordered, except in counties having an elective board of review in which case such order shall be filed with the board of TeVleV. § 13. Such re-assessment shall be made in the same manner and subject to the same laws and rules as an original assessment and shall be subject to review and correction by the board of review as in case of an original assessment. § 14. For the purpose of reviewing and equalizing such re-assessment, the board of review of the county in which the re-assessment is made shall review and correct such re-assessment. The Tax Commission shall fix the time and place of the meeting of the board of review to review and correct such re-assessment. At least one week before the meeting of such board of review to review and correct such re-assessment, the board of review shall publish a notice of the time and place of its meeting for such purpose in at least one newspaper of general circulation published in the county in which such re-assessment is made. The board of review shall convene at the time and place fixed in such order and shall review, correct, return and certify such re-assessment in like manner, and shall have and exercise all the powers and authority given to boards of review and shall be subject to all the restrictions, duties and penalties of such boards. § 15. Such local assessment officer while engaged in making such re-assessment, shall have custody and possession of the assessment books containing the original assessment and all property and other statements and memoranda relating thereto, and the person having the custody thereof shall deliver such assessment books and such property to the local assessment officer on demand. He shall, in making such re-assessment, have all the power and authority given by law to local assessment officers and shall be subject to all the restrictions, liabilities and penalties imposed by law upon local assessment officers. § 16. Such re-assessment, when completed and reviewed as provided herein, shall be the assessment upon which taxes for that year shall be levied and extended in the county or assessment district for which made. § 17. The necessary books, records and blank forms needful for the purpose of such re-assessment shall be furnished by the same authorities that furnish books, records and blank forms for an original assessment. The local assessment officer and the members of the board of review when convened in extraordinary session for the purpose of making such re-assessment or of reviewing and correcting the same shall receive the same compensation as for like service in making, or in reviewing, an original assessment, which compensation, as well as all other expenses in making the re-assessment, shall be paid by the county on the certificate of the Tax Commission.
§ 18. The Tax Commission shall act as an equalizing authority. It shall examine the abstracts of property assessed for taxation in the several counties as returned by the county clerks and the original assessments made by it, and shall equalize the assessments as in this Act provided. The Tax Commission may so lower or raise the total assessed value of property in any county as returned by the county clerk as shall make the property in such county bear a just relation to the assessed value of Property in other counties. The total amount of such increase or decrease in any one county shall not exceed ten per cent of the total assessed value of all property in the State as returned for purposes of taxation. The Tax Commission shall not reduce the aggregate assessed valuation in the State; nor shall it increase such aggregate valuation, except in such amount as may be necessary to a just equalization. Ś 19. The Tax Commission in equalizng the valuation of property * listed and assessed in different counties, shall consider the following classes of property separately, viz: personal property, railroad and telegraph property; lands; town and city lots; and the capital and other Property of public utilities and of companies and associations assessed by the Tax Commission and, upon such consideraton determine such rates of addition to or deduction from the listed or assessed valuation of each of such classes of property in each county, or to or from the *ggregate assessed value of each of such classes in the State, as may be deemed by the Tax Commission to be equitable and just such rates being in all cases even and not fractional; and such rates, as finally determined by the tax commission shall not be combined. $ 20. In equalizing the value of personal property between the several counties, the Tax Commission shall cause to be obtained the State *rages of the several kinds of enumerated property, from the aggregate footings of the number and value of each; and the value of the *Veral kinds of enumerated property in each county shall be obtained *; those average values; and the value of the enumerated property thus obtained, as compared with the assessed value of such property in each ounty shall be taken by the Tax Commission to obtain a rate per cent. "be added to or deducted from the total assessed value of such property * each county. Whenever, in the opinion of the Tax Commission it is ocessary, to a more just and equitable equalization of such property, that a rate per cent be added to or deducted from the value thus obtained in any one or more of the counties, the Tax Commission shall have the *ght so to do; but the rate per cent heretofore required shall first be "ained to form the basis upon which the equalization of personal prop“rty shall be made. § 21. Lands shall be equalized by adding to the aggregate assessed Value thereof, in every county in which the Tax Commission may believe the valuation to be too low, such rate per centum as will raise the same its proper proportionate value, and by deducting from the aggregate *sed value thereof, in every county in which the Tax Commission may "ieve the valuation to be too high, such per centum as will reduce the *me to its proper value. Town and city lots shall be equalized in the same manner herein provided for equalizing lands, and, at the option of the Tax Commission may be combined and equalized with lands.
§ 22. When the Tax Commission shall have separately considered the several classes of property as hereinbefore required, the results shall be combined in one table, and the same shall be examined, compared and perfected in such manner as the Tax Commission shall deem best to accomplish a just equalization of assessments throughout the State, preserving, however, the principle of separate rates for each class of property.
§ 23. In all cases of partial return from any county where the number of defaulting towns or districts does not exceed one-third of the whole number of towns or distircts in the county, the Tax Commission may estimate the valuation in the towns or districts from which returns have not been received and may equalize the total valuation as in other CaSeS.
§ 24. When the Tax Commission shall have completed its equalization of assessments for any year, it shall certify to the several county clerks the rates finally determined by it to be added to or deducted from the listed or assessed valuation of each class of property in the several counties. The respective assessments made by it on the capital stock, including the franchise, of corporations assessed by it (other than of the capital stock of railroads and telegraph companies) shall be certified by it to the county clerks of the respective counties in which such companies or associations are located. And said clerk shall extend the taxes for all purposes on the respective amounts so certified, the same as may be levied on the other property in such towns, districts, villages or cities in which such companies or associations are located. It shall also certify to the county clerk of the proper counties the assessments of “railroad track” and “rolling stock”, and the assessments of the capital stock, including the franchise, of railroad and telegraph companies. And the county clerk shall distribute the value so certified to him to the county and to the several towns, districts, villages and cities in his county entitled to a proportionate value of such “railroad track” and “rolling stock”, and capital stock, and shall extend taxes against such values the same as against other property in such towns, districts, villages and cities.
§ 25. All records, books, papers, documents and memoranda pertaining to the State Board of Equalization shall, upon the taking effect of this Act, be transferred and delivered to the Tax Commission.
§ 26. On and after the taking effect of this Act all the powers and duties now conferred or imposed upon the State Board of Equalization and upon the Auditor of Public Accounts in relation to the assessment of property for taxation shall be transferred to and thereafter shall be exercised and performed by the Tax Commission.
§ 27. Whenever, in any law relating to the assessment of property for taxation, abstracts, reports, or schedules or other papers or documents, are required to be filed with, or any duty is imposed upon, or
power vested in either the Auditor of Public Accounts or the State Board of Equalization, such abstracts, reports, schedules, or other papers or documents shall be filed with, such duty and power shall be discharged and exercised by the Tax Commission.
§ 2S. Nothing contained in this Act shall be construed to give the Tax Commission any power, jurisdicton or authority to review, revise, correct or change any individual assessment made by any local assessment officer.
§ 29. The following Acts and parts of Acts are hereby repealed:
Sections 100 to 116, both inclusive, of an Act entitled, “An Act for the assessment of property and for the levy and collection of taxes,” approved March 30, 1872, in force July 1, 1872, and amendments thereto;
Sections 50 and 51 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 25, 1898, in force July 1, 1898, and amendments thereto.
Sec. 25 of an Act entitled, “An Act in regard to elections, and to provide for filling vacancies in elective offices,” approved April 3, 1872, in force July 1, 1872.
APPROVED June 19, 1919.
ASSESSMENT OF PROPERTY.
§ 1. Amends section 29, Act of 1898. § 29. List of assessment to be published — cost — pamphlet copies.
(House BILL No. 463. APPROVED JUNE 21, 1919.)
AN ACT to amend section 29 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 25, 1898, in force July 1, 1898, as amended. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: Section 29 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 25, 1898, in force July 1, 1898, as amended, is amended to read as follows: § 29. As soon as the county assessor or supervisor of assessments shall have completed the assessment in the year A. D. 1907, he shall Cause to be published a full and complete list of such assessment by township or assessment districts, which publication shall be made on or before July 10, of each year in some public newspaper or newspapers printed and published in said county: Provided, that in every township or assessment district in which there is published one or more Howspapers of general circulation the list of such township or assessment district shall be published in one of said newspapers so printed and published in said township or assessment district: And, provided, that said newspaper shall not receive for the publishing of said assessment list to exceed five (5) cents per name for each person or corporation so assessed, and ten (10) cents for each description of real estate, and if impossible to secure publication at that price, that the publication be let to the lowest bidder at a price not exceeding five cents per tract, to be printed in pamphlet form, and shall furnish to the county assessor, the county supervisor of assessments and the board of review as many copies of said paper containing the assessment list as they may require, said papers so furnsihed not to cost to exceed five (5) cents per copy: Provided, further, that after the year 1907, the publication shall only be of the assessment of personal property and the changes made, if any, in real estate, but the real estate assessment shall be published in full every four (4) years, beginning with the year 1907: Provided, further, that in counties of 125,000 inhabitants or over, no assessment of real estate shall be published as herein provided until such assessment shall have been equalized, revised or affirmed by the board of review, and when the board of review shall have acted upon the assessment list of real property, as herein provided in the year 1907 and every four years thereafter, the assessors and board of review shall cause to be published a full and complete list of such assessment on real property, together with all changes made by the board of review under the authority of this Act, such changes to be indicated in a separate column, such publication to be in pamphlet form by election districts in lieu of publication in a newspaper: And, provided, that the board of review shall cause to be mailed to each taxpayer in said election precinct a copy of the said list for his precinct: Provided, further, that in case said assessment is not published in conformity with law and was not mailed in accordance with the provisions of this Act, the failure to so publish the same or mail the same shall not be considered as a valid objection to a judgment for tax sale in the county court. The expense of such printing and publication shall be paid out of the county treasury. APPROVED June 21, 1919.
ASSESSMENT OF PROPERTY. § 1. Amends section 30, Act of 1898. § 2. Emergency.
$ 30. Board of review — ap-
(House, BILL No. 28. APPROVED APRIL 18, 1919.)
AN ACT to amend section 30 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 25, 1898, in force July 1, 1898, as amended. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 30 of an Act for the assessment of property and providing the means therefor, and to repeal a certain Act therein named,” approved February 25, 1898, in force July 1, 1898, as amended, be and the same is hereby amended to read as follows: