(35 ILCS 200/Art. 20 Div. 5 heading) Division 5.
Settlement of Accounts
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(35 ILCS 200/20-230)
Sec. 20-230.
Settlement with county board.
On the third Monday in December,
annually, for all property taxes, the county board shall settle with and allow
the county collector credit for the allowance to which he or she is legally
entitled. In the 10 years following the completion of a general reassessment of
property in any county with 3,000,000 or more inhabitants, made under an order
of the Department, settlement shall be made at the regular meeting of the
county board held next after the 45th day after all taxes upon property become
delinquent and have begun to bear interest.
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/20-235)
Sec. 20-235.
Credit for forfeited property.
If any property is forfeited to
the State for taxes or special assessments, the collector shall be entitled to
a credit in the final settlement, for the amount of the taxes or special
assessments on the forfeited properties. The county shall allow the amount of
printers' fees expended, and be entitled to the fees, when collected.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/20-240)
Sec. 20-240.
Settlement lists to be filed with county clerk.
If there is no
session of the county board held at the proper time for settling and adjusting
the accounts of the county collector, the collector shall file the lists with
the county clerk, who shall examine the lists and correct the same, if
necessary, in like manner as the board is required to do. The county clerk
shall make an accurate computation of the value of the property and the amount
of the delinquent tax and special assessments returned, for which the collector
is entitled to credit.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/20-245)
Sec. 20-245.
Certification by county clerk.
The county clerk shall
immediately certify to the several authorities or persons with whom the county
collector is to make settlement, showing the valuation of property and amount
of taxes and special assessments due thereon allowable to the collector in the
settlement of their several accounts.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/20-250)
Sec. 20-250.
Verification of certified amounts.
The proper authorities or
persons shall, in their final settlements with the collector, allow him or
her credit for the amount so certified. However, if those authorities or
persons have reason to believe that the amount stated in the certificate is not
correct, or that the allowance was illegally made, he or they shall return it
for correction. When it appears to be necessary, in the opinion of those
authorities or persons, he or they shall designate and appoint some competent
person to examine the collector's books and settlement. The person so
designated and appointed shall have access to the collector's books and papers,
appertaining to the collector's office or settlement, for the purpose of making
the examination.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/20-255)
Sec. 20-255.
County board examination of settlement.
In all cases when the
adjustment is made with the county clerk, the county board shall, at the first
session thereafter, examine the settlement. If found correct, the board shall
enter an order to that effect. However, if any omission or error is found, the
board shall cause it to be corrected, and a correct statement of the facts in
the case forwarded to the proper authorities or persons, who shall correct and
adjust the collector's accounts accordingly.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/20-260)
Sec. 20-260.
Failure to obtain judgment; effect on settlement.
The failure
of any county collector to obtain judgment shall not prevent him or her from
presenting a statement of credits and making settlement for taxes, and special
assessments in his or her hands, at the time required by this Code. If, from no
fault of the collector, he or she fails to obtain judgment and sale of
delinquent property, or judgment fixing the correct amount of any taxes paid
under protest at the time required by this Code, he or she shall be allowed, in
the settlements, a temporary credit for the amount of taxes and special
assessments in the delinquent list and for the amount of those taxes paid under
protest. The delinquent taxes and special assessments shall be accounted for
and paid immediately after sale is held. The amount of any taxes paid under
protest shall be distributed as provided for in Section 23-15 and 23-20 and any
refund ordered by the court shall be accounted for and paid in accordance with
the judgment of the court. Protested taxes not so distributed by a county
collector, but withheld for the making of refunds ordered by the court, in any
event, shall be distributed within 3 years from the date the protest was filed
with the collector.
(Source: Laws 1961, p. 2559; P.A. 88-455.)
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