(35 ILCS 200/20-165)
List of errors and inability to collect.
On or before the third
Monday in December, annually, the county collector shall make out and file with
the county clerk a detailed list of errors in assessment of property and errors
in footing of tax books, giving in each case a description of the property, the
valuation and amount of each tax and special assessment, and cause of error.
collectors, in cases of removals and bankruptcies of taxpayers, may give the
same cause for the inability to collect as sworn to by the township collectors,
stating in their return that such was the statement made by the township
collector, and that the tax still remains uncollected.
(Source: P.A. 94-412, eff. 8-2-05.)