Illinois § 3-40
Full text of Illinois Illinois Compiled Statutes § 3-40, with citation guidance and answers to common questions.
§ 3-40.
Compensation of supervisors of assessments. (a) A supervisor of assessments shall receive annual compensation in an amount fixed by the county board subject to the following minimum amounts: In counties with less than 14,000 inhabitants, not less than $7,500; In counties with 14,000 or more but less than 30,000 inhabitants, not less than $8,000; In counties with 30,000 or more but less than 60,000 inhabitants, not less than $9,000; In counties with 60,000 or more but less than 100,000 inhabitants, not less than $10,000; In counties with 100,000 or more but less than 200,000 inhabitants, not less than $11,500; In counties with 200,000 or more but less than 300,000 inhabitants, not less than $13,000; In counties with 300,000 or more but less than 1,000,000 inhabitants, not less than $15,000. For purposes of this subsection, the number of inhabitants shall be determined by the latest Federal decennial or special census of the county. (b) Elected supervisors of assessments who began a term of office before December 1, 1990 shall be compensated at the rate of their base salary. "Base salary" is the compensation paid for their position before July 1, 1989. (c) Elected supervisors of assessments beginning a term of office on or after December 1, 1990 shall, beginning December 1, 1993, receive their base salary plus at least 12% of base salary. Any supervisor of assessments who has been presented a Certified Assessing Evaluator Certificate by the International Association of Assessing Officers shall receive an additional compensation of $500 per year to be paid out of funds appropriated to the Department from the Personal Property Tax Replacement Fund. The salary set by the county board shall be paid in equal monthly installments out of the treasury of the county in which he or she is appointed or elected. If the Department has determined that the total assessed value of property in a county, as equalized by the supervisor of assessments under Section 9-210, is between 31 1/3% and 35 1/3% of the total fair cash value of property in the county, subject to appropriation, the Department shall reimburse the county monthly from the Personal Property Tax Replacement Fund 50% of the amount of salary the county paid to the officer for the preceding month. The county board shall provide necessary office space for the officer and pay all necessary expenses of the office out of the county treasury. Each supervisor of assessments may, with the advice and consent of the county board, appoint necessary deputies and clerks, their compensation to be fixed by the county board and paid by the county. (Source: P.A. 97-72, eff. 7-1-11.)
Frequently Asked Questions About Illinois § 3-40
What does Illinois Compiled Statutes § 3-40 cover?
Section 3-40 is part of the Illinois Compiled Statutes, the codified statutory law of Illinois. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Illinois § 3-40?
A common citation format is "Illinois Compiled Statutes § 3-40" (Illinois). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Illinois law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Illinois official source linked on this page or consult a licensed Illinois attorney.
How does Illinois § 3-40 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Illinois can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Illinois.