35 ILCS 200/ Property Tax Code.

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35 ILCS 200/Art. 19

(35 ILCS 200/Art. 19 heading) Article 19.

Tax Collection Officials

35 ILCS 200/19-5

(35 ILCS 200/19-5)

Sec. 19-5.

Township collector's bond and oath.

Each township collector,
before entering upon the duties of office, shall execute a bond, with surety or
sureties to be approved by the supervisor and the township clerk. The bond
shall be given for a sum equal to 160% of the largest amount of taxes collected
by that officer or predecessor in office in any one year during the preceding 5
years if individuals act as sureties, or equal to 110% of such largest amount
if the security is given by a surety company authorized to do business in this
state, estimated by the supervisor and township clerk, that will be  in his or
her custody or control at any one time. Signatures to such bond, signed with a
mark, shall be witnessed, but in no other case shall witness be required. The
bond shall be substantially in the following form:

We A. B. of the .... of .... in the County of .... in the State of Illinois,
as township collector, and C.

D. and E. F. of that county and State,
as securities, are obligated to the People of the State of Illinois, in the
penal sum of $.... for the payment of which, we obligate ourselves, our
heirs, executors and administrators, successors and assigns.  Signed on
(insert date).

The condition of the foregoing bond is such, that if the above obligated
A. B. performs all the duties required to be performed as collector of the
taxes for the year (insert year) in the township of .... in the
county of ...., Illinois, in the time and manner prescribed by law, and when he
or she shall be succeeded in office, shall surrender and deliver over to his or
her successor in office all books, papers and moneys pertaining to the office,
except as hereinafter provided, then the foregoing bond to be void; otherwise
to remain in full force.

It is expressly understood and intended that the obligation of the above
named sureties shall not extend to any loss sustained by the insolvency,
failure or closing of any bank or trust company organized and operating
either under the laws of the State of Illinois or the United States wherein the
collector has placed the funds in his or her custody or control, or any part
thereof.

A. B. ....(Signature)

C. D. ....(Signature)

E. F. ....(Signature)

He or she shall also take and subscribe an oath, to be endorsed on the back
of the bond, substantially as follows:

I do solemnly swear that I will support the constitution of the United
States, and the constitution of the State of Illinois, and that I will
faithfully discharge the duties of the office of township collector, according
to the best of my ability.

(Source: P.A. 91-357, eff. 7-29-99.)

35 ILCS 200/19-10

(35 ILCS 200/19-10)

Sec. 19-10.

Filing of bond.

The township supervisor shall, within six
business days after approval of the township collector's bond, file the bond,
with the approval endorsed thereon, in the office of the county recorder, who
shall record the bond, including the oath, in a book for that purpose. When
recorded, the oath and bond shall be filed by the county recorder in the office
of the county clerk. A bond, when so filed for record, shall be a lien against
the property of the township collector until he or she has complied with the
conditions thereof.

(Source: Laws 1939, p. 886; P.A. 88-455.)

35 ILCS 200/19-15

(35 ILCS 200/19-15)

Sec. 19-15.

Township collector's warrant.

The county clerk, upon request by
any collector, shall attach a warrant, under his or her signature and the seal
of office, to any list furnished by the collector to his or her deputy.  The
warrant shall be in the same form as in the original  collector's list or book,
except that the amount collected by the deputy shall be paid to the collector,
who shall pay it to the proper officer or persons.

(Source: P.A. 84-550; 88-455.)

35 ILCS 200/19-20

(35 ILCS 200/19-20)

Sec. 19-20.

Township collector; vacancy.

If any township collector refuses
to serve, is prevented from completing his or her duties, or the office becomes
vacant for any reason, the township board of trustees shall forthwith appoint a
collector for the remainder of the year, who shall give the same security, be
subject to the same penalties, and have the same power and compensation as the
township collector that he or she replaces. The county collector shall
forthwith be notified of the appointment. The appointment shall not relieve the
former township collector or his or her sureties from any liability incurred.
The person resigning shall not be reappointed to complete the collections in
any township in the county.

(Source: Laws 1939, p. 886; P.A. 88-455.)

35 ILCS 200/19-23

(35 ILCS 200/19-23)

Sec. 19-23.

Township collector fees.

Collectors in cities or
incorporated towns, in counties of
the first and second classes, shall receive such fees as may be
prescribed by the common council or board of trustees of their
respective cities or incorporated towns, not exceeding in any case 2% of the
amount collected by them.

(Source: P.A. 89-233, eff. 1-1-96.)

35 ILCS 200/19-25

(35 ILCS 200/19-25)

Sec. 19-25.

Extension of collection time after appointment of new collector.

In case of an appointment under Section 19-20, the chairman of the county
board, or the supervisor of the township, may extend the time for the
collection of taxes for a period not exceeding 20 days.  The county collector
shall be notified of the extension, but the extension shall not affect the date
on which taxes become delinquent.

(Source: Laws 1939, p. 886; P.A. 88-455.)

35 ILCS 200/19-30

(35 ILCS 200/19-30)

Sec. 19-30.

Record keeping after appointment of new collector.

The appointed
township collector shall keep an account of all collections made by the former
collector, so far as he or she can determine. When anyone presents a receipt
for taxes paid to the former collector, the appointed collector shall note in
the collector's book to whom and when paid.

(Source: Laws 1939, p. 886; P.A. 88-455.)

35 ILCS 200/19-35

(35 ILCS 200/19-35)

Sec. 19-35.

County collectors.

The treasurers of all counties shall be
ex-officio county collectors of their counties.

(Source: P.A. 76-2516; 88-455.)

35 ILCS 200/19-40

(35 ILCS 200/19-40)

Sec. 19-40.

County collector's bond and oath.

Each county collector as soon
as elected and qualified and before entering upon the duties of office as
collector, in addition to the bond as treasurer, shall furnish a bond in such
penalty and with such security as the county board considers sufficient.  In
counties with 3,000,000 or more inhabitants, the bond shall be in a penal sum
of not less  than $1,500,000.  The signatures to the bond, signed by a mark,
shall be witnessed, but in no other case shall witness be required.  The bond
shall be substantially in the following form:

Know All Men by These Presents, that we, A. B. collector, and C. D. and
E. F. securities, all of the county of .... and State of Illinois, are held
and firmly bound unto the People of the State of Illinois, in the penal sum
of .... dollars, for the payment of which, well and truly to be made, we
bind ourselves, each of us, our heirs, executors and administrators,
successors and assigns, firmly by these presents.

Signed and sealed on (insert date).

The condition of the foregoing bond is such that if the above bound A.B.
performs all the duties required to be performed as collector
of the taxes in the county of ...., in the State of Illinois, in the time
and manner prescribed by law, and when succeeded in office,
shall surrender and deliver to his or her successor in office, all books,
papers and moneys appertaining to the office, except as hereinafter provided,
then the foregoing bond to be void; otherwise to remain in full force.

It is expressly understood and intended that the obligation of the above
named sureties shall not extend to any loss sustained by the insolvency,
failure or closing of any bank or trust company organized and operating
either under the laws of the State of Illinois, or the United States
wherein the collector has placed the funds in his or her custody or
control, or any part thereof.

A. B. ....(SEAL)

C. D. ....(SEAL)

E. F. ....(SEAL)

He or she shall also take and subscribe an oath, to be endorsed on the back
of the bond substantially as follows:

I do solemnly swear that I will support the Constitution of the State of
Illinois, and that I will faithfully discharge the duties of the office of
county collector according to the best of my ability.

(Source: P.A. 91-357, eff. 7-29-99.)

35 ILCS 200/19-45

(35 ILCS 200/19-45)

Sec. 19-45.

Approval of bond.

The county collector's bond shall be approved
by the county board and recorded on the board's records. The county clerk shall
attach his or her certificate to the bond, under the seal of the office,
showing that it has been duly approved and recorded. The bond, when approved
and recorded, shall, from that time until 2 years after the expiration of the
term of office of the collector for or during which the bond is furnished, be a
lien against the property of the collector, situated in the county of which
such collector is the collector, until he or she has complied with the
conditions thereof.

The chairman of the county board, a circuit judge residing in the county
and the county clerk also may approve the bond of the county collector, and the
bond, when so approved, shall be subject to the same provisions as if approved
by the county board.

(Source: P.A. 87-1189; 88-455.)

35 ILCS 200/19-50

(35 ILCS 200/19-50)

Sec. 19-50.

Filing of county collector's bond.

Tax books or lists shall not
be placed in the hands of the county collector until the bond has been approved
and recorded as required by Section 19-45. Nothing in this Section shall be
construed as relieving the securities of a collector from liabilities incurred
under a bond not approved and recorded as required by Section 19-45.

(Source: P.A. 87-1189; 88-455.)

35 ILCS 200/19-55

(35 ILCS 200/19-55)

Sec. 19-55.

Sureties on collector's bonds.

No chairman of the county board,
clerk of the circuit court, county clerk, sheriff, deputy sheriff or coroner
shall be permitted to be a surety on the bond of a county, township or deputy
collector or county treasurer.

(Source: Laws 1965, p. 631; P.A. 88-455.)

35 ILCS 200/19-60

(35 ILCS 200/19-60)

Sec. 19-60.

Bond as security for taxes collected.

The bond of every county
or township collector shall be held to be security for the payment by the
collector to the county treasurer and the taxing districts and proper
authorities, of all taxes, special assessments which are collected or received
on their behalf, and of all penalties which are recovered against him.

(Source: P.A. 90-655, eff. 7-30-98.)