IL HB2310

Amends Section 16-10 of the Property Tax Code regarding board of review investigations.

Allows a board of review to investigate and summon assessors, deputies, or other persons if an individual or entity has been found by any court, administrative agency, assessor, deputy, or inspector general to have knowingly made fraudulent or material misrepresentations to secure a reduced assessed value for any property.

Enables a board of review to investigate other properties owned by the individual or entity across different county or township jurisdictions within the State to determine the accuracy of assessed values and representations regarding assessment or valuation.

Maintains existing penalty provisions making it a petty offense for any summoned person to fail to appear without good cause or to refuse to submit to inquiry or answer questions from board members or their attorneys.