Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · Illinois · Chapter 35 — REVENUE · Act 200

Sec. 3-40. Compensation of supervisors of assessments.

433 words·~2 min read·/il/chapter-35/act-200/3-40

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Sec. 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.
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.