(70 ILCS 605/5-31)
(from Ch. 42, par. 5-31)
Division of Assessment when Ownership is Divided.
If, at any time, the ownership of any tract of land is divided in a
manner other than that described in any assessment roll and such
assessment, or a portion thereof, is unpaid, the landowners may agree upon
the division of the assessment or the unpaid portion thereof between or
among them and request the division of the assessment on the district
collector's books. If the request for division of the assessment is
approved by the commissioners, they shall adopt a resolution granting the
request and file the same with the Clerk, who shall record it in the
drainage record. The district collector, upon receipt of a certified copy
of the resolution, shall make a division of the assessment or the unpaid
portion thereof on his books to correspond with the agreement of the
landowners, and such divided assessment shall thereafter be enforceable
only against the separate tracts according to the method of division.
Annual maintenance assessments may be divided between or among several
owners in the same manner as is hereinabove provided for other assessments.
In the absence of such agreement, the district collector shall divide the
assessment, or the unpaid portion thereof, on his books to correspond to
the ratio of the assessed land area held by each owner after division of
such tract to the total original assessed land area of the tract.
(Source: P.A. 86-297.)