(35 ILCS 200/8-45)
Effect of judicial review.
No action for the judicial review of
an assessment made by the Department shall stay or suspend any assessment or
the extension of any taxes thereon. If the court, by its final judgment, sets
aside or reduces an assessment, and the taxes so erroneously assessed have been
paid, the person erroneously paying the taxes shall be entitled to a refund as
provided by Section 20-175.
(Source: Laws 1947, p. 1433; P.A. 88-455.)