Illinois Code § 35 ILCS 200/16-155

Use of certified assessments.
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In counties with 3,000,000 or
more inhabitants, the assessments of property after review by the board of
appeals (until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
shall be certified to the county clerk and shall be the basis of that
clerk's reports of assessments to the Department and, as equalized, shall be
used by the county clerk in ascertaining tax rates and extending taxes.

(35 ILCS 200/Art. 16 Div. 4 heading)
 
Division 4. 
 

Property Tax Appeal Board

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