ARTICLE IV – TAX ASSESSMENT DISTRICTS

          36-4-1        CREATION OF DISTRICTS.  The County shall be divided into four (4) assessment districts, numbers one through four (1-4), as shown in Exhibit A in the Assessor’s office.

          36-4-2        ASSESSMENT YEARS.  The general assessment years for each assessment district shall be as follows:

Assessment District 1:                 2012 and every fourth year thereafter;

Assessment District 2:                 2013 and every fourth year thereafter;

Assessment District 3:                 2014 and every fourth year thereafter; and

Assessment District 4:                 2011 and every fourth year thereafter.

          36-4-3        FARM PROPERTY EXCLUDED.  The general assessment shall not include real property constituting a farm which is assessed pursuant to 35 ILCS 200/10-110 et seq.

(Ord. No. 2009-16; 08-17-09)