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REVENUE - (35 ILCS 200/) Property Tax Code.
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(35 ILCS 200/Art. 26 heading) Article 26.
Savings Provisions
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(35 ILCS 200/26-5)
Sec. 26-5.
Failure to complete assessment in time.
An assessment completed
beyond the time limits required by this Code shall be as legal and valid as if
completed in the time required by law.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/26-10)
Sec. 26-10.
Informality in assessments or lists.
An assessment of property
or charge for taxes thereon, shall not be considered illegal on account of any
informality in making the assessment, or in the tax lists, or on account of the
assessments not being made or completed within the time required by law.
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/26-15)
Sec. 26-15.
Failure to deliver collector's books on time.
Any failure to
deliver the collector's books within the time required by this Code shall in no
way affect the validity of the assessment and levy of taxes. In all cases of
failure, the assessment and levy of taxes shall be held to be as valid and
binding as if the books had been delivered at or within the time required by
law.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/26-20)
Sec. 26-20.
Tax charged to wrong owner.
A sale of property for taxes shall
not be considered invalid on account of the taxes having been charged in any
other name than that of the rightful owner.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/26-25)
Sec. 26-25.
Savings clause for pending proceedings.
The enactment of this
Code of 1993 shall not be construed to impair any right existing, or affect any
proceeding pending, at the time this Code takes effect; but all proceedings for
the assessment of any tax, or collection of any tax or special assessment then
remaining incomplete, may be completed pursuant to the provisions of this Code.
The provisions of this Act shall apply to redemptions from sales made for taxes
or special assessment previous to the taking effect hereof, and the mode of
giving notice, and of issuing deeds upon certificates of purchase made for
taxes.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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