(35 ILCS 200/23-30)
Sec. 23-30.
Conference on tax objection.
Following the
filing of an objection under Section 23-10, the court may hold a
conference
with the objector and the State's Attorney. Compromise
agreements on tax objections reached by conference shall be filed with the
court, and the parties shall prepare an order covering
the settlement
and submit the order to the court for
entry.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
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(35 ILCS 200/23-35)
Sec. 23-35.
Tax objection based on budget or appropriation ordinance.
Notwithstanding the provisions of Section 23-10, no objection to
any property
tax levied by any municipality shall be sustained by any court because of the
forms of any budget or appropriation ordinance, or the degree of itemization or
classification of items therein, or the reasonableness of any amount budgeted
or appropriated thereby, if:
(a) a tentative budget and appropriation ordinance | ||
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(b) at least one public hearing has been held by the | ||
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(c) the budget and appropriation ordinance finally | ||
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"Municipality", as used in this Section, means all municipal corporations
in, and political subdivisions of, this State except the following: counties;
cities, villages and incorporated towns; sanitary districts created under
the Metropolitan Water Reclamation District Act; forest preserve districts
having a population of 3,000,000 or more, created under the Cook County Forest
Preserve Park District Act; boards of education of school districts in cities
exceeding 1,000,000 inhabitants; the Chicago Park District created under the
Chicago Park District Act; and park districts as defined in subsection (b) of
Section 1-3 of the Park District Code.
(Source: P.A. 91-357, eff. 7-29-99.)
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(35 ILCS 200/23-40)
Sec. 23-40.
Error or informality in making levy or in certifying or filing.
In all judicial proceedings concerning the levying and collection of taxes, an
error or informality of any officer or officers in making any tax levy or in
certifying or filing the levy not affecting the substantial justice of the levy
itself, shall not vitiate or void the levy or affect the tax. When the error
or informality in a levy, its certification, filing or publication can be
corrected by amendment, or a levy can be sufficiently itemized, the purpose
defined and made certain by amendment, made prior to the entry of any order of
court affecting the levy or the collection of taxes thereon, an amendment or
amendments, certification, filing or publication may be made by the taxing
bodies affected. The ordinance, resolution, publication or certificate, as
amended, certified, filed or published, shall, upon proof of such amendment or
amendments, certification, filing or publication being made to the court, have
the same force and effect as though originally adopted, published, filed and
certified in the amended form. The aggregate amount or rate of the original
levy shall not be increased by an action taken under this Section. A statute
terminating the time within which appropriations or tax levies may be made,
published, certified or filed, shall not apply to any republication,
recertification or refiling, or to any amendment or revision authorized or
permitted by this Section.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/23-45)
Sec. 23-45.
Time limit after objection is filed with the Court.
If, after
10 years from the
date an objection is filed there has been no further action on the objection,
the objection shall be dismissed as a matter of law with prejudice. The
circuit clerk shall enter the dismissal of record. The Collector may then
distribute the taxes. The Collector shall determine whether to use the tax
rates for the year the objection was filed or the tax rates for the most recent
tax year in distributing the taxes. This Section applies to tax objections
filed before, on, or after the effective date of this amendatory Act of
1996.
(Source: P.A. 89-695, eff. 12-31-96.)
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(35 ILCS 200/Tit. 9 heading) TITLE 9.
OTHER PROVISIONS
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(35 ILCS 200/Art. 24 heading) Article 24.
General Provisions
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(35 ILCS 200/24-5)
Sec. 24-5.
Tax on personal property.
Ad valorem personal property taxes
shall not be levied on any personal property having tax situs in this State.
However, this Section shall not prohibit the collection after January 1, 1979
of
any taxes levied under this Code prior to January 1, 1979, on personal property
subject to assessment and taxation under this Code prior to January 1, 1979. No
property lawfully assessed and taxed as personal property prior to January 1,
1979, or property of like kind acquired or placed in use after January 1, 1979,
shall be classified as real property subject to assessment and taxation. No
property lawfully assessed and taxed as real property prior to January 1, 1979,
or property of like kind acquired or placed in use after January 1, 1979, shall
be classified as personal property.
(Source: P.A. 82-935; 88-455.)
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(35 ILCS 200/24-10)
Sec. 24-10.
Statute of limitations for collection of penalties and interest
on delinquent personal property taxes. Any interest or penalty on personal
property tax levied pursuant to the Revenue Act of 1939 by any taxing district,
as defined in that Act, located in a county of less than 400,000 inhabitants,
shall not be collected more than 7 years after the date on which the tax was
initially levied, notwithstanding any judgment which has been obtained in
relation to collection of the tax. For purposes of this Section, "personal
property tax" means a tax on personal property imposed by taxing districts
pursuant to the Revenue Act of 1939 prior to abolition of authority to impose
personal property tax in Illinois.
(Source: P.A. 86-179; 88-455.)
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(35 ILCS 200/24-15)
Sec. 24-15.
Forms and instructions.
The Department shall make out and
forward to each county clerk for the use of the clerks and other officers,
suitable forms and instructions. All instructions shall be strictly complied
with by the officers in the performance of their duties. The Department shall
give its opinion and advice on all questions of doubt as to the intent and
meaning of the provisions of this Code.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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