(35 ILCS 200/21-10)
Sec. 21-10.
Delinquent tax ledger; counties of 3,000,000 or more.
In
counties with 3,000,000 or more inhabitants, the county board may by resolution
or ordinance require the County Auditor to prepare a delinquent property tax
ledger system, or adopt such a system already prepared and give custody of the
same to the County Auditor, in which all the delinquent taxes due upon the
various properties in the county shall be listed under the legal description of
each property provided that the resolution or ordinance of the county board in
adopting the system shall provide that a Delinquent Property Tax Ledger shall
be installed and maintained by the County Auditor. The ledger shall contain
all unpaid general property taxes. The resolution or ordinance shall also
provide that a Property Tax Docket shall be installed and maintained by the
County Clerk. The docket shall contain and list all court proceedings
which affect the general property taxes levied upon any property. The Property
Tax Docket and the Property Tax Ledger shall be installed by the respective
County Officers within 60 days from the date of the adoption of the ordinance
or resolution by the county board. The ordinance or resolution shall prescribe
the form and manner of maintenance of the system, which system may also include
such other related matters as the ordinance or resolution requires. The
ordinance or resolution may also provide for a similar system for delinquent
special assessments in the office of the County Clerk. Upon the adoption of
such a system by the county board, the County Clerk upon application shall
issue a certificate stating the total amount of general taxes, special
assessment taxes, interest, penalties and costs which are delinquent upon any
property, or if none is delinquent, a statement to that effect. The
certificate as issued by the County Clerk may contain such additional
information as the resolution or ordinance of the county board adopting
such a system requires. That part of the certificate issued by the
County Clerk showing the amount of delinquent general property taxes due
upon any property shall be certified to by the County Auditor
or if none is delinquent, a certification by the County Auditor to that
effect. The county board may provide a fee not to exceed $5 for each
certificate to be paid to the County Clerk and shall provide that a portion
of the fee shall be placed in an indemnity fund in the custody of the
County Treasurer to indemnify any person, municipal corporation,
quasi-municipal or district which may be damaged by reason of any erroneous
certificate.
(Source: P.A. 76-2254; 88-455.)
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