The County Board shall forward a copy of any building or occupancy permit that it receives to the Township Assessor and to the County Assessor within 15 days of issuance of such permit. Such permit shall show the complete legal description of the area to which such permit pertains; and, if the area has a “real estate number,” as defined and referred to in 35 ILCS 200/1 et seq., then there shall be included in the application the real estate index number.
(1993 Code, § 90.01)