§ 8-10 — General powers

The Department may: (1) Require local assessment officers to meet with it from time to time to consider matters relative to taxation; (2) Formulate and recommend legislation for the improvement of the property tax system; (3) Investigate the tax systems of other states and countries; (4) Request the institution of proceedings, actions and prosecutions to enforce the laws relating to the penalties, liabilities and punishment of public officers, persons, or officers or agents of corporations for failure or neglect to comply with this Code; (5) Order reassessments as provided in Section 13-10; (6) Take evidence and testimony under oath and to require the production of books, papers and documents pertinent to any assessment, investigation or inquiry, and for that purpose to subpoena and compel the attendance of witnesses; (7) Require from all State and local officers information necessary for the proper discharge of its duties; (8) Examine and make memoranda from any records, books, papers, documents, and statements of account on record or on file in any public office or taxing district and all public officers having charge or custody of those records shall furnish to the Department any information on file or of record in their respective offices; (9) Adopt rules determining 33 1/3% of the fair cash value of railroad property assessed by it.

Legislative History

(Source: P.A. 83-121; 88-455.)