(35 ILCS 200/9-110)
Railroad assessment book.
The county clerk shall procure, at the
expense of the county, a record book in a form prescribed by the Department, in
which to enter railroad property as listed for taxation, and shall enter the
valuations assessed, corrected and equalized in the manner provided by law.
The county clerk shall extend all the taxes for which the property is liable
against its equalized assessed value. At the time fixed by law for delivering
tax books to the county collector, the clerk shall attach a warrant, under his
or her seal of office, and deliver the book to the county collector. The county
collector shall collect the taxes charged against railroad property, and pay
over and account for the taxes in the manner provided in other cases. The book
shall be returned by the collector and filed in the office of the county clerk.
The taxes on all railroad property shall be extended as on other property, and
shall be subject to the same penalties, dates of payment and methods of
enforcement as other property taxes.
(Source: Laws 1945, p. 1212; P.A. 88-455.)