Illinois Compiled Statutes
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REVENUE35 ILCS 200/Art. 18 Div. 6
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/Art. 18 Div. 6 heading)
Preparation and delivery of books
35 ILCS 200/18-250
(35 ILCS 200/18-250)
Additions to forfeited taxes and unpaid special assessments;
fee for estimate.
(a) When any property has been forfeited for taxes or special
assessments, the clerk shall compute the amount of back taxes and special
assessments, interest, statutory costs, and printer's fees remaining due,
with one year's interest on all taxes forfeited, and enter them upon the
collector's books as separate items. Except as otherwise provided in
Section 21-375, the aggregate so computed shall be collected in the same
manner as the taxes on other property for that year. The county clerk shall
examine the forfeitures, and strike all errors and make corrections as
necessary. Interest added to forfeitures under this Section shall be at the
rate of 12% per year.
(b) In counties with 3,000,000 or more inhabitants, taxes first
for prior years, or previously extended for prior years for which application
for judgment and order of sale is not already pending, shall be added to the
tax of the current year, with interest and costs as provided by law.
Forfeitures shall not be so added, but they shall remain a lien on the property
upon which they were charged until paid or sold as provided by law. There
shall be added to such forfeitures annually the same interest as would be added
if forfeited annually, until paid or sold, and the addition of each year's
interest shall be considered a separate forfeiture. Forfeitures may be
redeemed in the manner provided in Section 21-370 or 21-375. Taxes and special
assessments for which application for judgment and order of sale is
pending, or entered but not enforced for any reason, shall not be added to the
tax for the current year. However, if the taxes and special assessments remain
unpaid, the property, shall be advertised and sold under judgments and orders
of sale to be entered in pending applications, or already entered in prior
applications, including judgments and orders of sale under which the purchaser
fails to complete his or her purchase.
(c) In counties with 3,000,000 or more inhabitants, on or before January
1, 2001 and during each year thereafter, the county clerk
shall compute the amount of taxes on each property that remain due or
forfeited for any year prior to the current year and have not become subject to
Sections 20-180 through 20-190, and the clerk shall enter the same upon the
collector's warrant books of the current and all following years as separate
items in a suitable column. The county clerk shall examine the collector's
warrant books and the Tax Judgment, Sale, Redemption and Forfeiture records for
the appropriate years and may take any other actions as the clerk finds to be
necessary or convenient in order to comply with this subsection. On and after
January 1, 2001, any taxes for any year
remaining due or
forfeited against real property in such county not entered on the current
warrant books shall be deemed uncollectible and void,
shall not be subject to the posting or other requirements of Sections 20-180
(d) In counties with 100,000 or more inhabitants, the county
when making the annual collector's books, in a suitable column, insert and
designate previous forfeitures of general taxes by the word "forfeiture", to be
stamped opposite each property forfeited at the last previous tax sale for
general taxes and not redeemed or purchased previous to the completion of the
collector's books. The collectors of general taxes shall stamp upon all bills
rendered and receipts given the information on the collector's books regarding
forfeiture of general taxes, and the stamped notation shall also refer the
recipient to the county clerk for full information. The county clerk shall be
allowed to collect from the person requesting an estimate of costs of
redemption of a forfeited property, the fee provided by law.
(Source: P.A. 91-668, eff. 12-22-99.)
35 ILCS 200/18-255
(35 ILCS 200/18-255)
Abstract of assessments and extensions.
When the collector's
books are completed, the county clerk shall make a complete statement of the
assessment and extensions, in conformity to the instructions of the Department.
The clerk shall certify the statement to the Department.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/18-260
(35 ILCS 200/18-260)
The county clerk shall make, in each
collector's book, a certificate of the equalization factor as determined by the
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/18-265
(35 ILCS 200/18-265)
A warrant, under the signature and
official seal of the county clerk, shall be annexed to each collector's book,
commanding the collector to collect from the persons named in the book the
sums entered opposite their respective names. The warrant shall direct the
collector to pay the taxes collected to the officers entitled to them.
(Source: P.A. 84-550; 88-455.)
35 ILCS 200/18-270
(35 ILCS 200/18-270)
Delivery of collector's books.
County clerks shall deliver the
books for the collection of taxes and the books for the collection of taxes
charged against railroad property to the duly qualified county or township
collectors on or before December 31 annually, or as soon as practicable. Each
collector shall receive the books or as soon as he or she is qualified.
However, for the 10 years next 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, as soon as such books are ready for delivery
the county clerk shall specify a day for the delivery of the books to the
collectors, shall give notice to the collectors of the specified day, and shall
deliver the books on that day.
(Source: P.A. 76-2254; 88-455.)
35 ILCS 200/18-275
(35 ILCS 200/18-275)
Delivery to township collectors.
On the delivery of the tax
books to the township collectors, the clerk shall make a certified statement
setting forth the name of each township collector, the amount of taxes to be
collected and paid for each purpose for which the tax is levied in each taxing
district and furnish the same statement to the county collector.
(Source: Laws 1939, p. 886; P.A. 88-455.)