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.

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.)

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.)

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.)

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 and interest earned thereon 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.  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. 91-378, eff. 7-30-99.)

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.)

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.)

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.)

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.)