Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 200/14-5

(35 ILCS 200/14-5)

Sec. 14-5.

Incorrect listing; refund.

(a) An assessment shall not be considered as invalid because the assessment
was not correctly listed or because the assessment was not in the name of the
true owner or owners.

(b) If, because of an error by an assessor, a property is assessed in the
name of a person who is not the true owner, and that person pays taxes on the
property, the amounts so paid shall be refunded.  A claim for refund shall be
initiated by filing a complaint with the board of review or board of appeals
and the board shall allow the refund if the requirements of this Section are
met. If the refund is ordered, the refund shall be made by the county collector
in the manner provided by Section 20-175. A claim for refund under this Section
must be made within 5 years after the taxes were incorrectly paid.  Upon
allowing a refund, the board of review or board of appeals shall list and
assess the property in the name of the correct owner under Section 9-265.

(Source: P.A. 86-180; 88-455.)