(35 ILCS 200/20-190)
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
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
thereafter. After 20 years the tax lien shall be discharged and
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,
may not bill, collect, claim a lien for, or sell the arrearages of taxes for
years earlier than the 2 most
recent tax years, including the current tax
(c) For purposes of this Section, "administrative error"
includes but is not limited
failure to include an extension for a taxing district on the tax bill, an error
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.)