(35 ILCS 200/21-375)
Sec. 21-375.
Partial redemption of forfeited properties.
In counties with
less than 3,000,000 inhabitants, when forfeited taxes on a property remain
unpaid for one or more years, it is permissible to pay to the county or
township collector, one or more full years of back or forfeited taxes, interest
prior to forfeiture, statutory costs, printers' fees, and forfeiture interest
or penalties, attaching thereto beginning with the earliest year for which the
taxes are unpaid. In no case shall payment on account of a designated years'
taxes be accepted unless the sums due for prior years have first been paid or
are tendered at the same time.
Any person seeking to make payments under this Section shall notify the
county clerk of his or her intention in person or by agent or in writing. If
notice is given while the collector has possession of the collector's books,
the county clerk shall prepare an addendum to be presented to the collector and
attached, by the collector, to the collector's books on which the description
of the property involved appears, which addendum shall become a part of the
collector's books. If notice is given after the tax sale, but before receipt
by the county collector of the current collector's books, the county clerk
shall prepare an addendum and attach it to the Tax Judgment, Sale, Redemption,
and Forfeiture record, on which the property involved appears, which addendum
shall become a part of that record.
The addendum shall show separately, for the year or years
to be paid, (a) the amount of back or forfeited taxes, (b) interest prior
to forfeiture, (c) statutory costs and printers' fees, and (d) forfeiture
interest or penalties attaching thereto. The county clerk shall, at the
same time, order the county or town collector to receive from the person the
amount due on account of the taxes, for the year or years determined as
provided above, of the back or forfeited taxes, interest prior to forfeiture,
statutory costs, printers' fees, and forfeiture interest or penalties to date
attaching to the back or forfeited taxes.
Upon presentation of the order from the county clerk, and receipt of the
addendum if the books are in the collector's possession, the collector
shall receive the sum tendered on account of the taxes for the year or
years designated, and make out duplicate receipts therefor. The receipts
shall set forth a description of the property, the year or years paid, and
the total amount received. One copy of the receipt shall be given the
person making payment and, when countersigned by the county clerk, shall be
evidence of the payment therein set forth. The second copy
shall be filed by the county clerk in his or her office.
If the collector's books are in the collector's possession, he or she shall
enter the payment on the current collector's books or addendum, and he or
she shall also enter any unpaid balance on the Tax Judgment, Sale, Redemption
and Forfeiture record at the proper time.
After the tax sale and before receipt by the county collector of the current
collector's books, the county clerk shall make a proper entry on the Tax
Judgment, Sale, Redemption and Forfeiture record, and shall charge the county
collector with the sum received. The county clerk shall also enter any unpaid
balance on the county collector's books at the proper time.
The county collector shall distribute all sums received as required by law.
(Source: P.A. 76-2254; 88-455.)
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