ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/9-95 (2026)

Listing of property

✓ current as of May 2026
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(35 ILCS 200/9-95)
    Sec. 9-95. Listing of property. All property subject to taxation under this Code, including property becoming taxable for the first time, shall be listed by the proper legal description in the name of the owner, and assessed at the times and in the manner provided in Sections 9-215 through 9-225, and also in any year that the Department orders a reassessment (to the extent the reassessment is so ordered), with reference to the amount owned on January 1 in the year for which it is assessed, including all property purchased that day. The assessment, as modified or equalized or changed as provided by law, shall be the assessment upon which taxes shall be levied and extended during the general assessment period for which the assessment is made, or during the remainder of that general assessment period for any property reassessed by order of the Department. No assessment shall be considered illegal by reason of not having been listed or assessed in the name of the owner or owners.
(Source: P.A. 85-1221; 86-1481; 88-455.)

    
Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2023–2023 · leading case: The Carle Found. v. Dep't of Revenue, 2023 IL App (4th) 200121 (Ill. App. Ct. 2023).
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The Carle Found. v. Dep't of Revenue, 2023 IL App (4th) 200121 (Ill. App. Ct. 2023). “, 35 ILCS 200/9-95, 13-10, 15-25 (West 2022) (each provision empowers the Department to order a reassessment of exempt property); id.”
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