ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/9-70 (2026)

Assessment authority

✓ current as of May 2026
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(35 ILCS 200/9-70)
    Sec. 9-70. Assessment authority. The Department shall assess all pollution control facilities, low sulfur dioxide emission coal fueled devices, and property owned or used by railroad companies operating within this State, except noncarrier real estate. Local assessment officers shall assess all other property not exempted from taxation.
(Source: P.A. 81-838; 88-455.)

    
Notes of Decisions
Cited in 4 cases (2 in the last 5 years), 2009–2025 · leading case: Millennium Park Jt. Venture, LLC v. Houlihan, 948 N.E.2d 1 (Ill. 2010).
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Millennium Park Jt. Venture, LLC v. Houlihan, 948 N.E.2d 1 (Ill. 2010). · cites it 7× “Plaintiff entered into a "Concession Permit Agreement" with the Park District in February 2003, which allowed plaintiff to use certain portions of Millennium Park to operate a food concession service.”
Millennium Park Jt. Venture, LLC v. Houlihan, 911 N.E.2d 517 (Ill. App. Ct. 2009). “See 35 ILCS 200/9-70 (West 2006). As the plaintiff is not claiming that the concession permit is exempt from taxation, the "unauthorized by law" doctrine does not apply in this case.”
The Carle Found. v. Dep't of Revenue, 2023 IL App (4th) 200121 (Ill. App. Ct. 2023). “” However, plaintiff argues local governmental officials are allowed to assess only nonexempt property per section 9-70 of the Property Tax Code, which states, in part, that “[l]ocal assessment officers shall assess all other property not exempted from taxation.”
Lincoln Univ. v. Logan Cnty., 2025 IL App (4th) 241012 (Ill. App. Ct. 2025). “) 35 ILCS 200/9-70 (West 2022); see Millennium Park Joint Venture, LLC, 241 Ill.”
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