Section 110.130 Hearings and Records of Chief County Assessment Officers

Section 110

Section 110.130  Hearings and

Records of Chief County Assessment Officers

In all counties in this State:

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

ain

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

e 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.