Illinois Code § 35 ILCS 200/16-90

Delivery of assessment books.
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In counties with less than
3,000,000 inhabitants, when the books are completed, the board of review shall
deliver one set of the books to the county clerk, who shall file it in his or
her office; and one set to the chief county assessment officer. All of the
books shall be public records. All assessors' books shall be retained for a
period of 5 years, after which the County Board may order the officer having
custody of the books to dispose of them and to certify that fact, when
completed, to the county board. The assessment completed by the board of review
and certified to the county clerk, as equalized, shall be the assessment
upon which the taxes of that year shall be extended by the county clerk.

(35 ILCS 200/Art. 16 Div. 3 heading)
 
Division 3. 
 

Board of review;

counties of 3,000,000 or more

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