(35 ILCS 200/21-175)
Proceedings by court.
Defenses to the entry of judgment
against properties included in the delinquent list shall be entertained by the
court only when: (a) the defense includes a writing specifying the particular
grounds for the objection; and (b) except as otherwise provided in Sections
14-25, 23-5, and 23-25, the taxes to which objection is made are paid under
protest under Section 23-5 and a tax objection complaint is filed
under Section 23-10.
If any party objecting is entitled to a refund of all or any part of a tax
paid, the court shall enter judgment accordingly, and also
enter judgment for the taxes, special assessments, interest and penalties as
appear to be due. The judgment shall be considered as a several judgment
against each property or part thereof, for each kind of tax or special
assessment included therein. The court shall direct the clerk to prepare and
enter an order for the sale of the property against which judgment is entered.
However, if a defense is made that the property, or any part thereof, is exempt
from taxation and it is demonstrated that a proceeding to determine the exempt
status of the property is pending under Section 16-70 or 16-130 or is being
conducted under Section 8-35 or 8-40, the court shall not enter a judgment
relating to that property until the proceedings being conducted under Section
8-35 or Section 8-40 have terminated.
(Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff. 7-11-95.)