Division 5 - Department Of Revenue - Illinois Statutes

      (35 ILCS 200/Art. 16 Div. 5 heading)Division 5. Department of Revenue

(35 ILCS 200/16‑200)     Sec. 16‑200. Review of farmland and coal assessments. Assessments in each county made under Sections 10‑110 through 10‑140 and 10‑170 through 10‑200 shall be subject to review by the Department to determine whether they are being made in accordance with those Sections. If it appears to the Department that local assessing officials are not assigning values determined under the Sections cited above, the Department may order a reassessment under Section 13‑10 or may order that the Board of Review reconvene to correct those assessments. (Source: P.A. 80‑1386; 88‑455.)

(35 ILCS 200/16‑205)     Sec. 16‑205. Limitation on Department review of individual assessments. Nothing in this Code shall be construed to give the Department any power, jurisdiction or authority to review, revise, correct or change any individual assessment made by any local assessment officer. (Source: Laws 1943, vol. 1, p. 1136; P.A. 88‑455.)