334. 295. County assessor and deputy in counties not under township organization. 296. In counties under township organization-assessor-powers, duties and compensation of. 297. In counties containing more than 125,000 -board of assessors-election of-organization of-powers and dutiesdeputy assessors-appointment of, 298. Assessor and supervisor of assessments to give bond-form of oath. 299. Assessor, etc.-Penalty for neglect of duty. 300. Appointment of deputy assessor-term of office-fees-oath-maps. 301. What property subject to assessment and taxation. 302. Property-when, how [and by whom listed. 303. Real property-when and how listed and assessed. 304. County clerk to make up duplicate books of lands or lots to be assessed for taxes. 305. When books and blanks for the assessment to be delivered to the assessor, etc. Board of review may examine assessor as to how assessment was made. Delivery of books containing assessment-board of equalization, extending taxes. Conniving at any evasion of this act. Delivering false or fraudulent lists to assessors-penalty. Duty of state's attorney to prosecute violators-fees-payment of salary of county assessor, etc. 341. Abstract of the assessment to be sent to auditor. 342. County collector-duplicate delinquent. list-when to be made and when to be filed. The rate per cent-how to be determined. 343. 344. State board of equalization-time of meeting. 345. 346. The State board of equalization may raise or lower total assessed value. When books for the collection of taxes to be delivered to collector. 306. When and how assessor shall assess 347. A number of dates for the performance of acts under the general revenue law changed. Board of assessors-duties and powers of-penalties. Provision of the general revenue actto remain in force, etc. Majority of board may act. 351. 311. Schedule-assessed value. Failure to complete assessment in time -not to vitiate. 335. Board of review-when to enter upon its duties, 312. How real and personal property shall be valued-State board of equalization. 313. Schedule-penalty for not making. 314. Person refusing to sign and swear to schedule-duty of assessor-penalty. In counties of 125,000 inhabitants or over -power of township assessor. 352. Provisions in case any county shall hereafter come within the provision of this act. . 315. Township assessor-return of assessment books-affidavits. EXPLANATIONS AND SUGGESTIONS. This compilation of the revenue laws of Illinois is intended to aid county clerks, assessors, tax collectors and other revenue officers in the discharge of their duties. The compilation contains all the laws in force, including the 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, the legal effect of which is to modify in many important particulars the laws in force at the time said act was approved. Section 55 of the act approved February 25, 1898, provides that all the provisions of the general revenue law prior to the taking effect of said act shall remain in force and be applicable to the assessment of property and collection of taxes, except in so far as is expressly provided by said act. How far or to what extent the provisions of the old law are modified or repealed by the new act is a matter of construction which the courts, when applied to, must determine. The new law relates exclusively to the assessment of property for taxation, and not to the collection of taxes, and in all cases where the new law conflicts with the old, as to the assessment of property, the new law must govern. In cases of doubt as to the proper construction of the old and new laws, resort should be had to the State's Attorney, whose duty it is to appear in all proceedings by collectors of taxes against delinquent taxpayers for judgments to sell real estate, and to see that all the necessary preliminary steps have been taken to make the judgment legal and binding, and his opinion taken thereon. For convenience all the sections of law in this compilation are numbered by paragraph consecutively throughout to the left of the text, and also the numbers of the sections as they appear in the original acts are given on the right of the text. Paragraphs numbers one to two hundred and ninety-four, inclusive, include the old or general revenue law, and paragraphs numbers two hundred and ninety-five to three hundred and fift, -three, inclusive, include the new assessment act; the remaining paragraph numbers include other acts, among which is "An act to tax gifts, legacies and inheritances in certain cases, and to provide for the collection of the same." approved June 15, 1895. With these explanations and suggestions I submit this compilation for the attention and consideration of all interested. J. S. MCCULLough, Auditor P. A. AN ACT FOR THE ASSESSMENT OF PROPERTY, AND FOR THE LEVY AND COLLECTION OF TAXES. [Approved March 30, 1872, as amended by acts of 1873, 1874, 1875, 1877, 1879, 1881, 1885, 1891, 1893, 1895.] 1.] 1. Be it enacted by the People of the State of Illinois, § represented in the General Assembly, That the property named in this section shall be assessed and taxed except so much thereof as may be in this act exempted. First-All real and personal property in this State. Second-All moneys, credits, bonds or stocks and other investments, the shares of stock of incorporated companies and associations, and all other personal property, including property in transitu to or from this State, used, held, owned or controlled by persons residing in this State. Third-The shares or capital stock of banks and banking companies doing business in this State. Fourth-The capital stock of companies and associations incorporated under the laws of this State. [See Const. Art. 9, ? 1.] PROPERTY EXEMPT FROM TAXATION. 2.] § 2. All property described in this section, to the extent herein limited, shall be exempt from taxation, that is to sayFirst-All lands donated by the United States for school purposes, not sold or leased. All public school houses. All property of institutions of learning, including the real estate on which the institutions are located, not leased by such institutions or otherwise used with a view to profit. Second-All church property actually and exclusively used for public worship, when the land (to be of reasonable size for the location of the church building) is owned by the congregation. Third-All lands used exclusively as grave yards or grounds for burying the dead. |