{"data":{"id":"us-il/70-ilcs-2405-22a.14","jurisdiction":"us-il","citation":"70 ILCS 2405/22a.14","heading":"","body":"Determination of benefit to private property owners by assessing officer. In determining the benefit to be received by private property owners as a result of a proposed improvement, the assessing officer, in his or her discretion, may take into account any one or more of the following elements and assign a weight to each: front footage, lot area, lot depth, assessed valuation, number of buildable sites, zoning, highest and best use, acreage, health benefits or a mandate from any governmental agency or a certification from the district's engineer as to the need to construct or install the proposed improvement in order to comply with any existing applicable legislation.","path":["CHAPTER 70 SPECIAL DISTRICTS","Sanitary District Act of 1917."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=967\u0026ChapterID=15\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:25Z","sha256":"d9aed10366e1ffea2d80bc621a9c1601399db62e6ff0fdac0f56ce785446235c","source_id":"us-il","stale":false,"prev":"us-il/70-ilcs-2405-22a.13","next":"us-il/70-ilcs-2405-22a.15"},"notice":"GroundRules: Original legal text. Not legal advice."}