The Illinois Department of Revenue has an explanation of property taxes here on their website. Look up "Illinois Property Tax System - Illinois Department of Revenue", should come up amongst the first on your search engine results. It is a pdf which tells about the tax better for some than the codes alone (such as: 35 ILCS 200/ Property Tax Code. - Illinois General Assembly). You can also find the PDF by going to the department's website and access their publications with a link on their left menu titled "Publications". There after click on "All Other Publications", on that webpage you will see two links that are helpful, 1. PTAX-1004 - The Illinois Property Tax System and PIO-16 - An Overview of Property Tax.
Dec 03, 2015