35 ILCS 200/26-15

(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.)