(70 ILCS 605/5-24)
(from Ch. 42, par. 5-24)
Delinquent assessments-Report to county collectors.
Any original or additional assessment, installment, or interest on
assessments or installments not paid on or before the date on which the
same becomes due shall be deemed delinquent. The district collector or
collectors on or before the 8th day of September in each year, shall
make out a report of (a) any original or additional assessments, (b) any
installments of assessments, (c) any annual maintenance assessments and
(d) any interest on any assessment against privately owned land or other
property, which were not paid when due and have become and remain
delinquent and certify the same to the County Collector of the county in
which such land or other property is situated.
The County Collector to whom such a report is made shall make return
of such delinquencies to the Circuit Court with his return
of delinquent general taxes, and proceedings shall be had and notice
given with like force and effect as in the collection of delinquent
Notwithstanding the report of delinquent assessments to the County
Collector or the return thereof by the County Collector to the court,
both the district collector and the County Collector are authorized to
receive payment of any such delinquent assessments, together with
interest, penalties and costs, and may give receipts for the same. The
district collector shall keep a memorandum of all such payments received
by him, and, on or before the day fixed by the court for the sale of
such lands, lots and railroads, he shall present such memorandum to the
County Collector, who shall thereupon remove the property from the list
of lands to be sold and show such payment upon his books.
At the sale for delinquent assessments, the commissioners may become
purchasers, or they may designate some person to attend the sale and bid
on the delinquent property as agent for and on behalf of the district.
The commissioners may accept a deed from the owner of any real estate
upon which an assessment is delinquent.
(Source: P.A. 80-553.)