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AN ACT to provide for the reassessment and taxation of property where the In force Feb. 29, records of assessment have been lost or destroyed, and to authorize the reassessment or abatement of taxes in certain cases.
In case not
SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That in all cases where assessment rolls, or the records of any tax ment. levy, in whole or in part, of any county, town or district, shall have been or may hereafter be lost or destroyed by any means whatever, a new assessment or new books, as the case may require to stand in the place of those lost or destroyed shall be made, under direction of the county board, and said board is hereby authorized and required to take such immediate action as will accomplish the object intended by this section-subject, however, to all the rules and principles laid down in the revenue laws of this state, for the assessment, levy and collection of taxes. Said board is hereby fully authorized and required, in such cases, to fix reasonable times and dates, such as may be actually rendered necessary for performing the work of assessment, ex- dates. tension and collection of taxes, and paying over the same, or making new books, as the circumstances of the case may require: Provided, however, that this section shall not be held to relieve any officer, or his bondsmen, from any of the liabilities, requirements and penalties contained in the revenue laws of this state. In case the re-assessment shall be made for the entire county, and shall not be completed completed. in time for a statement thereof to be presented to the state board of equalization at its regular annual meeting, the county clerk, upon the completion thereof, shall certify a statement of such re-assessment to the auditor of public accounts, and upon the receipt of such statement the auditor shall give notice thereof to the governor, whose duty it shall be to immediately convene the state board of equalization. Said board, when convened, shall proceed to equalize said new assessment in the manner provided by law for the equalization of taxes by said board. When said board shall have completed its equalization, it shall cause the result thereof to be certified to the auditor, whose duty it shall be to certify the same to the county clerk of such county. Said clerk shall extend against the equalized valuation, to be ascertained by him upon the certificate of the auditor aforesaid, in the manner provided by law in other cases, the rates for state taxes, certified to him for the year for which such re-assessment shall be made. In case said new assessment shall be made for a part of a county only after the same has been equalized by the state board, it shall be the duty of the county board to equalize the same with the assessment for the other portions of the county, and upon the entire assessment of such county so equalized, it shall be the duty of the county clerk to extend the
to levy taxes.
rate of taxation for state purposes the same as if it had been equalized by the state board of equalization. But in such case the county boards shall not reduce the aggregate val nation below that which may have been certified to the auditor, and equalized by the state board of equalization. Such assessment shall be made by the officers of law who may be in office at the time of making the new assessment as herein provided for, and such new assessment shall be as valid as if such assessment had been made at the time proCounty board vided by law. The county board, upon the return of the assessment made under this act, shall have authority to levy the annual taxes for county, town, school, or other purposes, authorized to be extended against the assessment of property, in the same manner and with the like effect as though the same were the original assessment for the year for which such new assessment shall be made, and the same were completed in the time and manner provided by the general laws of this state relating to the levying and collection of taxes. When the taxes shall be extended as aforesaid, warrants for the collection thereof shall be issued, returnable at such time as the county board shall designate, and shall be delivered to the proper officers for collection. The county board shall also fix the time of applying for judgment against the lands upon which taxes shall not be previously paid; and the times fixed by said board, in pursuance hereof, for the doing of any act, shall be deemed and taken as the time fixed by law for that purpose.
2. Whenever a large part of the taxable property of any township, city, town or village in any county of this state has been heretofore, or may be hereafter destroyed by fire or other casualty, after the annual assessment thereof, and before the collection thereof, the county board or authority levying the same may abate or remit, on the property so destroyed, a portion or all of the tax thereon, in their respective districts, except the state tax.
§ 3. In counties not under township organization, the county courts of such counties may perform all the duties and exercise all the powers of county boards provided for in this act, until county boards shall be elected in such counties, as provided for in the constitution of this state.
County courts to perform duties.
S 4. Whereas, by reason of the destruction of the assessment rolls of Cook county for the state, county and other taxes, for the year eighteen hundred and seventy-one, it is impossible to collect any portion of said taxes therein until a new assessment shall be made: therefore an emergency exists, and this act shall take effect and be in force from and after its passage.
APPROVED February 29, 1872.
AN ACT to authorize the assessment of property, and the levy and collection In force April of taxes in municipal corporations, and by boards of trustees or commissioners, when the assessment roll has been lost or destroyed.
SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That in all Assessment cases where the assessment roll or any part thereof, of any city, town or village, or of any board of trustees or commissioners, having within itself the power and authority to levy taxes, shall have been or may hereafter be lost or destroyed, a new assessment roll may be made by the proper officer or authority of said city, town, village or board, and when so made, shall take the place of the one so lost or destroyed; and the property described in the new roll shall be valued as of the day it was in the former roll.
§ 2. The assessor or other officer authorized to make assessment rolls in said city, town or village, or by such return roll withboard, shall make and return such new roll to the proper board or officer within thirty days after he shall have been ordered to make the same, by the board authorized to levy taxes therein; and on the return of said roll, the same proceedings shall be taken by said board upon and relating thereto, and in relation to the confirmation thereof, and the levy of taxes thereon, and the collection of the same, as the said board did take or might have taken upon and relating to said former roll, if the same had not been lost or destroyed.
in thirty days.
83. In all cases where the law authorizing the levy Where time is and collection of taxes in said city, town or village, or prescribed. by any board of trustees or commissioners, prescribes a certain time within which any act relating thereto shall be done, and the assessment roll shall be lost or destroyed as aforesaid, then the same time shall be given anew for the doing of said act, as was in the first instance prescribed. The date of the order for such new assessment to be substituted for the time originally fixed for the making of said former assessment.
4. The same proceedings shall be had in relation to Delinquent the return of delinquent lands and other acts authorized to be done subsequent thereto, in the case aforesaid, as though the said former roll had not been lost or destroyed; and in case such return of delinquent lands is required by law to be made to some officer other than an officer or board of such city, town or village, and is not made in season for such proceedings, then such proceedings shall be had the next following year.
§ 5. Whereas, by reason of the destruction by fire of Emergency. the assessment roll of the village of Winnetka, for the year eighteen hundred and seventy one (1871), it is impossible to collect the taxes, or any part thereof, of said village
In force April AN ACT to amend an act entitled "An act to legalize assessments of property for state, county and town taxes of the year 1870, and to provide for appeals from judgments for such taxes," approved June 21, 1871.
SEOTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That an act entitled "An act to legalize assessments of property for state, county and town taxes for the year 1870, and to provide for appeals from judgments for such taxes, approved June 21st, 1871, be and the same is hereby amended to read as follows:
"That all assessments and reassessments of property for state, county or town taxes, for the years 1870 and 1871, in which there is any defect, arising from a failure to give, post or publish any notice required by law to be given, posted or published by any county or town assessor, or any person or persons authorized by law to assess or reassess the property of any town, township or county, city or precinct, or any defect arising from a failure to complete or deliver the collector's books within the time required by law, shall be and the same are hereby declared to be as good, valid and effectual as if such notices had been given, posted or published, and such books completed and delivered, in strict conformity to law: Provided, however, that when judgment for such taxes shall be applied for and obtained, appeals may be taken and prosecuted from such judgments in the manner provided for in the revenue laws of this
§ 2. Whereas, by reason of defects and omissions in the assessments of property for taxes, for the years 1870 and 1871, made by assessors and other persons authorized by law to make such assessments, failing to give the notices required by law, by which the collection of taxes for the support of schools and other purposes is prevented and delayed, whereby an emergency has arisen, requiring that this act should take effect immediately: therefore, this act shall take effect and be in force from and after its passage. APPROVED April 9, 1872.
ADMINISTRATION OF ESTATES.
AN ACT in regard to the administrations of estates.
SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That when Letters testaa will has been duly proved and allowed, the county court shall issue letters testamentary thereon to the executor named in such will, if he is legally competent and accepts the trust, and gives bonds to discharge the same; and when there is no executor named in such will, or the executor named therein dies, refuses to act, or is otherwise disqualified, the court shall commit the administration of the estate unto the widow, surviving husband, next of kin or creditor, the same as if the testate had died intestate. In all cases Copies. copies of the will shall go out with the letters.
In force July 1, 1872.
2. It shall be the duty of any person knowing that will to be prohe is named or appointed as the executor of the last will ved and recordand testament of any person deceased, within thirty days next after the decease of the testator, to cause such will to be proved and recorded in the proper county; or to present the will and declare his refusal to accept of the executorship; and every such executor neglecting so to do, without just excuse for such delay, shall forfeit the sum of twenty dollars per month from and after the expiration of said term of thirty days, until he shall cause probate of said will to be made, or present the same as aforesaid, to Penalty. be recovered by action of debt, for the use of the estate, by any person who will sue for the same in any court having jurisdiction thereof.
83 Persons of the age of seventeen years, of sound Minors may be mind and memory, may be appointed executors; but when cutors. a person appointed executor is, at the time of proving the will, under the age of twenty-one years, or of unsound mind, or convicted of any crime rendering him infamous, administration with the will annexed may be granted during his minority or other disability, unless there is another executor who accepts the trust, in which case the estate shall be administered by such other executor until the minor arrives at full age or the other disability is removed, when, apon giving bond as in other cases, he may be admitted as joint executor with the former. When a married woman is executrix her husband may give bond with her for her faithful performance of the trust as in other cases.
4 The power of the executor over the testator's Power of exeestate, before probate of the will and obtaining letters testamentary, shall extend to the burial of the deceased, the