(35 ILCS 200/20-260)
Sec. 20-260.
Failure to obtain judgment; effect on settlement.
The failure
of any county collector to obtain judgment shall not prevent him or her from
presenting a statement of credits and making settlement for taxes, and special
assessments in his or her hands, at the time required by this Code. If, from no
fault of the collector, he or she fails to obtain judgment and sale of
delinquent property, or judgment fixing the correct amount of any taxes paid
under protest at the time required by this Code, he or she shall be allowed, in
the settlements, a temporary credit for the amount of taxes and special
assessments in the delinquent list and for the amount of those taxes paid under
protest. The delinquent taxes and special assessments shall be accounted for
and paid immediately after sale is held. The amount of any taxes paid under
protest shall be distributed as provided for in Section 23-15 and 23-20 and any
refund ordered by the court shall be accounted for and paid in accordance with
the judgment of the court. Protested taxes not so distributed by a county
collector, but withheld for the making of refunds ordered by the court, in any
event, shall be distributed within 3 years from the date the protest was filed
with the collector.
(Source: Laws 1961, p. 2559; P.A. 88-455.)
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