| |
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 200/20-180
(35 ILCS 200/20-180)
Sec. 20-180.
Uncollectible delinquent real estate taxes and special
assessments. In cases where general taxes levied on real property have been
delinquent for a period of 20 years, the taxes shall be presumed to
be
uncollectible. In those cases, the County Clerk and the County Collector shall
enter upon the tax records in their respective offices where those taxes appear
the word "Uncollectible", and shall adjust the books and records of their
respective offices as provided in this Code. In cases where any installments of
special assessments or special taxes levied on real property have been
delinquent for a period of 30 years, the installments shall be presumed to be
uncollectible. In those cases, the Collector of the municipality which levied
the special assessment or special tax and the County Clerk and the County
Collector shall enter upon the tax records in their respective offices where
those assessments or taxes appear the word "Uncollectible" and shall adjust the
books and records of their respective offices. When taxes have been designated
"uncollectible" under this Section, the municipality may use any money it holds
for payment of the special assessments or special taxes for improvements
similar to the projects for which the moneys were collected, and for the
purchase of real or personal property, in connection with those improvements.
(Source: P.A. 92-201, eff. 1-1-02.)
|
35 ILCS 200/20-185
(35 ILCS 200/20-185)
Sec. 20-185.
Bonds secured by uncollectible revenue.
When bonds issued by a
municipality are secured either by ad valorem tax levies or by specific
revenues other than ad valorem tax levies and the payment of the tax or
specific revenue has been delinquent for a period of 30 years the taxes or
revenue shall be presumed to be uncollectable and in those cases, the municipal
treasurer shall enter upon the appropriate bond issue records where the bonds
appear the words "CANCELLED - Revenue Uncollectable", and shall adjust the
books and records accordingly.
When bonds have been designated as specified above the municipality may use
any money it holds for the payment of those bonds for any general corporate
purpose.
(Source: P.A. 81-692; 88-455.)
|
35 ILCS 200/20-190
(35 ILCS 200/20-190)
Sec. 20-190.
Statute of limitation for collection of delinquent real
estate taxes and special assessments.
(a) If a taxpayer owes arrearages of taxes for a reason other than
administrative
error, actions for the collection of any
delinquent general tax, or the enforcement or foreclosure of the tax lien shall
be commenced within 20 years after the tax became delinquent, and
not
thereafter. After 20 years the tax lien shall be discharged and
released.
Actions for the collection of any delinquent installments of special
assessments or special taxes, or the enforcement or foreclosure of the
special assessment lien shall be commenced within 30 years after the
installments became delinquent. After 30 years the lien for the installments
shall be discharged and released.
(b) If a taxpayer owes arrearages of taxes due to an administrative error,
the
county
may not bill, collect, claim a lien for, or sell the arrearages of taxes for
tax
years earlier than the 2 most
recent tax years, including the current tax
year.
(c) For purposes of this Section, "administrative error"
includes but is not limited
to
failure to include an extension for a taxing district on the tax bill, an error
in the
calculations of tax rates or extensions or any other mathematical error by the
county clerk, or a defective coding
by the county, but
does not include a
failure by the county to send a tax bill to the taxpayer, the failure by the
taxpayer to notify the assessor of a change in the tax-exempt status of
property, or any error concerning the assessment of the property.
(Source: P.A. 92-201, eff. 1-1-02.)
|
35 ILCS 200/20-195
(35 ILCS 200/20-195)
Sec. 20-195.
Omitted property.
The provisions of Sections 20-180 through
20-190 do not apply to taxes which have been levied as provided in Section
16-135.
(Source: P.A. 77-2747; 88-455.)
|
35 ILCS 200/20-200
(35 ILCS 200/20-200)
Sec. 20-200.
Application to pending actions.
The provisions of Sections
20-180 through 20-190 do not apply to any actions now pending in court or
instituted within the time limitations of Section 20-190 for the collection of
taxes or special assessments.
(Source: P.A. 78-245; 88-455.)
|
35 ILCS 200/20-205
(35 ILCS 200/20-205)
Sec. 20-205.
Unpaid suspense tax fund.
The amount of all general taxes
appearing upon the tax records of the counties of the State against which the
limitations in Sections 20-180 through 20-190 have run shall be transferred by
the collector or clerk of each county to a special account in the office of the
collector or clerk to be designated "Unpaid Suspense Tax Fund" and for all
accounting or other purposes the amount appearing on the books of the collector
or clerk shall not be given any value or held as having any value for any
purpose.
(Source: P.A. 78-245; 88-455.)
|
35 ILCS 200/20-210
(35 ILCS 200/20-210)
Sec. 20-210. Taxes payable in installments; payment under specification. Except as otherwise provided in Section 21-30, current taxes shall be payable
in 2 equal installments. The collector, when requested by the party paying the
taxes, shall receive and receipt for the taxes in installments. The collector shall
receive taxes on part of any property charged with taxes when
a
particular specification of the part is furnished. If the tax on the remainder
of the property remains unpaid, the collector shall enter that specification in
his or her return, so that the part on which the tax remains unpaid may be
clearly known. The tax may be paid on an undivided share of property. In that
case, the collector shall designate on his or her record upon whose undivided
share the tax has been paid.
(Source: P.A. 95-948, eff. 1-1-09.)
|
35 ILCS 200/20-215
(35 ILCS 200/20-215)
Sec. 20-215.
Application of tax payments.
In the payment of any installment
of real property taxes, the collector shall first apply the payments to
interest (including interest added upon forfeiture to real property taxes) and
costs. After the payment of interest and costs the payments shall be applied
upon the total tax.
(Source: P.A. 87-17; 88-455.)
|
|
|
|