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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
REVENUE (35 ILCS 200/) Property Tax Code. 35 ILCS 200/20-115
(35 ILCS 200/20-115)
Sec. 20-115. Report of taxes collected; credits. The county collector shall,
on the first of every month, report to the county clerk, in writing, which may be transmitted electronically, the amount
of county tax received during the preceding month. The county collector shall
keep the account as collector of taxes separate from the account as county
treasurer. He or she shall credit the account as collector with the amount of
his or her monthly reports to the county clerk, and with the amount of
bankruptcies, removals, errors, forfeitures, and other credits allowed him or
her on settlement with the county board. As county treasurer, he or she shall
charge himself or herself with the amount shown in his or her monthly
report to the county clerk and such other amounts as may be received as county
treasurer. The county board may examine the account and vouchers at any time,
by committee or otherwise.
(Source: P.A. 94-412, eff. 8-2-05.)
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35 ILCS 200/20-120
(35 ILCS 200/20-120)
Sec. 20-120. Accounts for collector and treasurer. Each county clerk and county collector shall
keep, in written or electronic format, an account stating the amount
of county tax to be collected, and the county tax received by him or her
from sales and redemptions of forfeited property, and any other county funds
that shall come into the collector's hands. All persons paying money into the county treasury, for all
purposes except the county taxes, must deposit it with the treasurer. The treasurer shall give duplicate
receipts to the person paying, one to be
retained by the person paying and the other filed in the county treasurer's office.
(Source: P.A. 94-412, eff. 8-2-05.)
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35 ILCS 200/20-125
(35 ILCS 200/20-125)
Sec. 20-125.
Statement of taxes collected.
On or before July 10, after
settlement has been made with the township collectors and on or before October
10, the county collector shall make a sworn statement, showing the total
amounts of each kind of tax received by him or her from township collectors,
the total amount of each that he or she collected and the total amount of taxes
paid under protest for which the court has not fixed the correct amount. The
statement shall be filed in the office of the county clerk. However, in the 10
years following the completion of a general reassessment of property in any
county with 3,000,000 or more inhabitants, made under an order of the
Department, that statement shall be made within 30 days after the date upon
which property taxes or any installment thereof become delinquent.
The clerk shall immediately, on receipt of the statement, certify to the
proper authorities, the amount for which the collector is required to settle
with each of them.
The county collector shall annually, during the month of December, submit to
the Department an annual report showing the amount of taxes collected, the
amount protested, and the amount of taxes delinquent.
(Source: P.A. 83-121; 88-455.)
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35 ILCS 200/20-130 (35 ILCS 200/20-130) Sec. 20-130. Distribution of taxes in counties of less than 3,000,000; return of erroneous distribution. (a) All distributions of taxes collected by a county on behalf of taxing districts must be made by the county treasurer, in counties with less than 3,000,000 inhabitants, within 30 days after the due date and at 30 days intervals thereafter, unless the amount to be distributed is less than $5. The county treasurer shall distribute the taxes collected at the next 30-day interval if the taxes collected are $5 or more. If the tax collections for a taxing district are less than $5 for 3 consecutive 30-day intervals, the county treasurer shall automatically distribute the taxes collected to the unit of local government on the third 30-day interval. All interest earned by a county on behalf of taxing districts must be distributed by the county treasurer, in counties with less than 3,000,000 inhabitants, no later than the last distribution of taxes. The county treasurer shall determine the manner in which all distributions under this Section are to be made. The manner of distribution may include, but is not limited to, check or electronic funds transfer. (b) Notwithstanding any other law to the contrary, if a county makes an erroneous distribution of taxes collected and interest earned thereon, upon majority vote of the governing board of the taxing district that received the erroneous distribution, the taxing district shall return the funds to the county treasurer. (Source: P.A. 103-592, eff. 6-7-24.) |
35 ILCS 200/20-135
(35 ILCS 200/20-135)
Sec. 20-135.
Interest on amount collected in counties of less than
3,000,000. All taxing districts have a vested interest in interest earned by
the county collector on all collected but undistributed taxes due the taxing
district. The county collector shall maintain an account into which all tax
payments shall be deposited when they are available for investment, and from
which all interest distribution shall be made in accordance with the provisions
of this Section. Taxes collected in counties with a population of less than
3,000,000 shall be invested in accordance with the provisions of Section 1 of
the Public Funds Deposit Act. All interest earned on this account shall be
disbursed in accordance with the provisions of Section 20-130 to each district
which is entitled to receive the interest in the same proportionate ratio that
district shared in the distribution of principal taxes to all units of local
government.
On or before January 31st of each year the county collector shall file with
the Office of the County Clerk and with each taxing district which received
interest during the last year, a report identifying each of the receiving
taxing districts with the interest amounts paid to each for the entire
preceding year.
(Source: P.A. 84-1454; 88-455.)
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35 ILCS 200/20-140
(35 ILCS 200/20-140)
Sec. 20-140.
Payment due date for county collector.
Subject to the
provisions of the Public Funds Statement Publication Act and Sections 3.1-35-60
through 3.1-35-80 of the Illinois Municipal Code, the county collector in
counties with 3,000,000 or more inhabitants, shall on the first day of June and
the first day of every month thereafter pay over to the other proper
authorities or persons the amounts in his or her possession and payable to them
as taxes and not previously paid over. In counties with less than 3,000,000
inhabitants, the county collector shall (i) pay over to the other proper
authorities or persons, as provided in Section 20-130, the amounts in the
collector's hands and payable to them as taxes and (ii) together with the final
payment, pay over to the other proper authorities or persons the amounts in
the collector's hands and payable to them as interest and not previously paid
over. The county treasurer shall determine the manner in which all payments
required by a county collector under this Section are to be made. The manner
of payment may include, but is not limited to, check or electronic funds
transfer. Taxes collected in counties with less than 3,000,000 inhabitants
and
not distributed shall be invested in accordance with Section 1 of the Public
Funds Deposit Act.
(Source: P.A. 91-378, eff. 7-30-99.)
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35 ILCS 200/20-145
(35 ILCS 200/20-145)
Sec. 20-145.
Penalty for failure to make a timely distribution.
Any county
collector who wilfully fails to pay over the amount of taxes due and payable at
the time or times required by Section 20-140, shall be subject to a penalty at
the rate of 0.1% per day on the amount unpaid, from the time the
amount becomes due and payable until it is paid. The sureties on the official
bond of the collector shall be liable for the payment of the penalty. The
penalty may be recovered in a civil action against the collector and his or her
sureties, in the name of the People of the State of Illinois, in any court of
competent jurisdiction. The amount of the penalty, when recovered, shall be
paid (i) in counties with less than 3,000,000 inhabitants, to the proper
authorities for whom the tax was collected and (ii) in counties with 3,000,000
or more inhabitants, into the county treasury.
(Source: P.A. 87-1119; 88-455; incorporates 88-45; 88-670, eff. 12-2-94.)
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35 ILCS 200/20-150
(35 ILCS 200/20-150)
Sec. 20-150.
Payment on demand; collections on delinquent property.
The
county collector shall report and distribute the amount of taxes and special
assessments collected on delinquent property and due to taxing districts, at
least once every 10 days, when demanded by the proper authorities.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/20-155
(35 ILCS 200/20-155)
Sec. 20-155.
Failure to report and pay; suit on collector's bond.
If any
county collector fails to make the reports and payments required by this Code,
for 5 days after the time specified for that purpose, or after demand made
under Section 20-150, suit may be brought on the collector's
bond. Taxing districts or persons aggrieved, may prosecute suit against any
collector or other officer collecting or receiving funds for their use, by suit
upon the bond, in the name of the People of the State of Illinois, for their
use, in the circuit court.
(Source: P.A. 91-357, eff. 7-29-99.)
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35 ILCS 200/20-160
(35 ILCS 200/20-160)
Sec. 20-160. Office may be declared vacant. If any county collector
fails to account and pay over as required in Sections 20-140 and
20-150, the office may be declared vacant by the circuit court of the judicial circuit in which the county seat is located and
in which suit is brought on his or her official bond. If such a suit is brought in the circuit court and, based on preliminary evidence, the court determines that it is necessary that a temporary county collector be appointed, then the county board may, subject to the consent of the court, appoint an interim county collector to serve for the duration of the suit.
(Source: P.A. 95-582, eff. 8-31-07.)
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35 ILCS 200/Art. 20 Div. 4
(35 ILCS 200/Art. 20 Div. 4 heading)
Division 4.
Errors and adjustments
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35 ILCS 200/20-165
(35 ILCS 200/20-165)
Sec. 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.
County
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.)
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35 ILCS 200/20-170
(35 ILCS 200/20-170)
Sec. 20-170.
Double payment.
When taxes on a property have been paid more
than once for the same year, by different claimants, the county collector shall
report to the county clerk all surplus taxes so received, together with the
names of the claimants. Certified copies of the report, or the county clerk's
record thereof, shall be prima facie evidence in all courts of the payment of
tax on the property therein described for the year or years mentioned. The
township collectors shall report to the county collector taxes paid more than
once, by different claimants for the same year, and the county collector shall
report to the county clerk.
(Source: P.A. 76-2254; 88-455.)
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35 ILCS 200/20-175
(35 ILCS 200/20-175)
Sec. 20-175. Refund for erroneous assessments or overpayments. (a) In counties other than Cook County, if any
property is twice assessed for the same year, or assessed before it becomes
taxable, and the erroneously assessed taxes have been paid either at sale or
otherwise, or have been overpaid by the same claimant or by different
claimants, the County Collector, upon being satisfied of the facts in the case,
shall refund the taxes to the proper claimant. When the County Collector is
unable to determine the proper claimant, the circuit court, on petition of the
person paying the taxes, or his or her agent, and being satisfied of the facts
in the case, shall direct the county collector to refund the taxes and deduct
the amount thereof, pro rata, from the moneys due to taxing bodies which
received the taxes erroneously paid, or their legal successors. Pleadings
in connection with the petition provided for in this Section shall conform
to that prescribed in the Civil Practice Law. Appeals may be taken from the
judgment of the circuit court, either by the county collector or by the
petitioner, as in other civil cases. A claim for refund shall not be allowed
unless a petition is filed within 5 years from the date the right to a refund
arose. If a certificate of error results in the allowance of a homestead
exemption not previously allowed, the county collector shall pay the taxpayer
interest on the amount of taxes paid that are attributable to the amount of the
additional allowance, at the rate of 6% per year. To cover the cost of
interest, the county collector shall proportionately reduce the distribution of
taxes collected for each taxing district in which the property is situated. Any sum of money payable under this subsection which remains unclaimed for 3 years after the amount was payable shall be presumed to be abandoned and subject to disposition under the Revised Uniform Unclaimed Property Act.
(a-1) In Cook County, if any property is twice assessed for the same year, or assessed before it becomes taxable, and the erroneously assessed taxes have been paid either at sale or otherwise, or have been overpaid by the same claimant or by different claimants, the Cook County Treasurer, upon being satisfied of the facts in the case, shall refund the taxes to the proper claimant. When the Cook County Treasurer is unable to determine the proper claimant, the circuit court, on petition of the person paying the taxes, or his or her agent, and being satisfied of the facts in the case, shall direct the Cook County Treasurer to refund the taxes plus costs of suit and deduct the amount thereof, pro rata, from the moneys due to taxing bodies which received the taxes erroneously paid, or their legal successors. Pleadings in connection with the petition provided for in this Section shall conform to that prescribed in the Civil Practice Law. Appeals may be taken from the judgment of the circuit court, either by the Cook County Treasurer or by the petitioner, as in other civil cases. A claim for refund shall not be allowed unless a petition is filed within 20 years from the date the right to a refund arose. The total amount of taxes and interest refunded for claims under this subsection for which the right to a refund arose prior to January 1, 2009 shall not exceed $5,000,000 per year. If the payment of a claim for a refund would cause the aggregate total of taxes and interest for all claims to exceed $5,000,000 in any year, the refund shall be paid in the next succeeding year. If a certificate of error results in the allowance of a homestead exemption not previously allowed, the Cook County Treasurer shall pay the taxpayer interest on the amount of taxes paid that are attributable to the amount of the additional allowance, at the rate of 6% per year. To cover the cost of interest, the Cook County Treasurer shall proportionately reduce the distribution of taxes collected for each taxing district in which the property is situated. Any sum of money payable under this subsection which remains unclaimed for 3 years after the amount was payable shall be presumed to be abandoned and subject to disposition under the Revised Uniform Unclaimed Property Act. (b) Notwithstanding any other provision of law, in Cook County a claim for refund under this Section is also allowed if the application therefor is filed between September 1, 2011 and September 1, 2012 and the right to a refund arose more than 5 years prior to the date the application is filed but not earlier than January 1, 2000. The Cook County Treasurer, upon being satisfied of the facts in the case, shall refund the taxes to the proper claimant and shall proportionately reduce the distribution of taxes collected for each taxing district in which the property is situated. Refunds under this subsection shall be paid in the order in which the claims are received. The Cook County Treasurer shall not accept a claim for refund under this subsection before September 1, 2011. For the purposes of this subsection, the Cook County Treasurer shall accept a claim for refund by mail or in person. In no event shall a refund be paid under this subsection if the issuance of that refund would cause the aggregate total of taxes and interest refunded for all claims under this subsection to exceed $350,000. The Cook County Treasurer shall notify the public of the provisions of this subsection on the Treasurer's website. A home rule unit may not regulate claims for refunds in a
manner that is inconsistent with this Act. This Section is a limitation of
home
rule powers under subsection (i) of Section 6 of Article VII of the Illinois
Constitution. (Source: P.A. 103-148, eff. 6-30-23.)
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35 ILCS 200/20-178
(35 ILCS 200/20-178)
Sec. 20-178. Certificate of error; refund; interest. When the county
collector
makes any refunds
due on certificates of error issued under Sections 14-15 through 14-25
that have been either
certified or adjudicated, the county collector shall pay the taxpayer interest
on the amount of the refund
at the rate of 0.5% per month.
No interest shall be due under this Section for any time prior to 60 days
after
the effective date of
this amendatory Act of the 91st General Assembly. For certificates of error
issued prior to
the
effective date of this amendatory
Act of the 91st General Assembly, the county collector shall
pay the taxpayer interest from 60 days after the effective date of this
amendatory Act of the 91st General Assembly
until the date the refund is
paid. For certificates of error issued on or after the effective date of this
amendatory Act of the 91st General Assembly,
interest shall be paid from 60
days after the certificate of error is issued by the chief county assessment
officer to the
date the refund is made.
To cover the cost of interest, the county collector shall proportionately
reduce the distribution of
taxes collected for each taxing district in which the property is situated.
This Section shall not apply to any certificate of error granting a homestead
exemption under
Section 15-170, 15-172,
15-175, 15-176, or 15-177.
(Source: P.A. 95-644, eff. 10-12-07.)
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