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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
REVENUE (35 ILCS 200/) Property Tax Code. 35 ILCS 200/20-35
(35 ILCS 200/20-35)
Sec. 20-35.
Investments by county collector.
The county collector shall, as
provided in Section 2 of the Public Funds Investment Act, invest and reinvest
the proceeds of the lesser of any taxes paid under protest or funds withheld
from distribution and held in a Protest Fund, as provided in Section 23-20.
The investments shall be obligations of the United States Government maturing
not more than 91 days after the date of purchase, or savings accounts,
including certificates of deposit, investment certificates or time deposit open
accounts, in banks or savings and loan associations insured by the United
States or other federal agency. Investments made in obligations of the United
States Government shall be at then existing market price and in any event not
to exceed par plus accrued interest. The cost price of the obligations and all
savings accounts in banks or savings and loan associations
shall be considered as cash in the custody of the county collector. All
earnings accruing on any Protest Fund investment or bank or savings
and loan association savings account in excess of those amounts paid as
interest on moneys refunded to taxpayers shall be credited to and paid into
the county corporate fund, except as provided in Section 23-20.
No bank or savings and loan association shall receive public funds under this
Section unless it has complied with Section 6 of the Public Funds Investment
Act.
After the effective date of this amendatory Act of 1997, no additional
funds
shall be deposited into a Protest Fund, other than interest on investments of
funds that were deposited into a Protest Fund prior to this amendatory Act of
1997.
(Source: P.A. 90-556, eff. 12-12-97.)
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35 ILCS 200/20-40
(35 ILCS 200/20-40)
Sec. 20-40.
Record of tax payments.
When any person pays the taxes charged
on any property, the collector shall enter the payment in his or her book,
specifying by whom paid (if other than the assessee and if so requested), the
amount paid, what year paid for, and the property and value thereof on which
the same was paid, according to its description in the collector's books, and
in case the tax was paid under protest, also that the tax was so paid. The
entry and any receipt, if given, shall bear the genuine or facsimile signature
or printed name of the collector or deputy receiving the payment. Evidence of
payment shall consist of the taxpayer's cancelled check or money order and the
receipt, where they exist, together with the entry in the collector's books.
The collector or deputy shall be required to issue a receipt to a taxpayer only
if (a) the taxpayer makes a payment in cash, or (b) the taxpayer requests a
receipt as evidence of payment. If a taxpayer requests a receipt, the
collector or deputy shall mail the receipt to the taxpayer. The collector shall
enter, opposite each property, the name and post office address of the person
paying the tax if that person is other than the assessee and has requested a
receipt specifying by whom the tax was paid.
(Source: P.A. 82-1028; 88-455.)
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35 ILCS 200/20-45
(35 ILCS 200/20-45)
Sec. 20-45.
Receipts.
On the application of any person to pay any tax or
delinquent special assessment, previously filed with the county collector, upon
any property, the county collector shall make out to the person a receipt in
which shall be noted all taxes and assessments upon the property returned to
the collector and not previously paid.
(Source: Laws 1967, p. 1977; P.A. 88-455.)
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35 ILCS 200/20-50
(35 ILCS 200/20-50)
Sec. 20-50.
Payment to taxing districts by township collectors; intermediate settlements.
(a) Township collectors shall, every 30 days, when required to do so by
the proper authorities of incorporated towns, cities, villages, and road and
school districts for which any tax is collected, render to those authorities a
statement of the amount of each kind of tax collected for the entity and the
amount paid under protest. At the same time, subject to Sections 3.1-35-60
through 3.1-35-80 of the Illinois Municipal Code, the collectors shall pay over
to the authorities the amount of all taxes shown to be collected, other than
those paid under protest. The payments shall be made as directed in the warrant
attached to the collector's books.
(b) Township collectors shall, every 30 days, render a similar account of
county taxes, to the county collector, and at the same time, the collectors
shall pay over the amount collected to the county collector.
(c) Each township collector shall make final settlement for all taxes
charged in the tax books at or before the time fixed in Section 20-55. In
making the settlements, the collectors shall be entitled to credit for the
amount uncollected on the tax books as determined by the settlement with the
county collector.
(d) The officer to whom any moneys are paid under this Section shall deliver
to the collector duplicate receipts for those payments.
(Source: P.A. 91-357, eff. 7-29-99.)
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35 ILCS 200/20-55
(35 ILCS 200/20-55)
Sec. 20-55.
Final settlements by township collectors.
Township collectors
shall return the tax books and make final settlement for the amount of taxes
placed in their hands for collection, within 60 days after receiving the tax
books, except the county collector may first notify, in writing, the several
township collectors upon what day, within 20 days after the expiration of 60
days from the day the tax books are received by the township collector, that
they shall appear at his or her office to make final settlement. Township
collectors in townships organized under the provisions of Article 15 of the
Township Code shall make a partial settlement with the
county collector of all taxes collected at the expiration of 60 days from the
day the tax books are received by the township collectors, but shall retain the
tax books until on or before the first day of September at which time they
shall make final settlement for the amount of taxes placed in their hands for
collection together with the amount of interest and penalties which may have
accrued thereon, which interest and penalties the township collector shall
collect, and return the tax books to the county collector. 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, the
return and settlement shall be made on or before the twenty-first day after the
day specified by the county clerk for the delivery of the books for the
collection of taxes to the collectors, but the county collector may first
notify in writing the several township collectors upon what day within 20 days
after the 21 day period they shall appear at his or her office to make final
settlement.
(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
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35 ILCS 200/20-60
(35 ILCS 200/20-60)
Sec. 20-60.
Statement of taxes collected by township collector.
At the time
of making return to the county collector, each township collector shall make
out and deliver to the county collector a detailed statement, in writing, of
the amount of taxes paid under protest and the amount of taxes he or she has
been unable to collect on property, the same as in the tax books delivered to
him or her by the county clerk, and shall show the property index number, or
the number of the page of the tax book and the number of the line of the page
to identify the item that appears to be delinquent. When no taxes have been
paid on any one page on the collector's book, the page footings of the taxes on
such page may be copied into the statement. It is not necessary to give in the
statement the description of the delinquent property, nor the names of the
owners. The township collector shall add up the delinquent taxes in the
statement, and make a summary thereof, setting forth the aggregate amount of
tax and the total delinquent, in the same manner as in his or her warrant, and
shall make oath that the statement is true and correct. At the time of making
the final settlement the township collectors shall pay over to the county
collector all taxes paid to them under protest.
(Source: P.A. 83-121; 88-455.)
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35 ILCS 200/20-65
(35 ILCS 200/20-65)
Sec. 20-65.
Affidavit of collections.
Each township collector, at the time
of returning the tax books to the county collector, shall make affidavit, to be
entered upon the book and subscribed by the collector, that the taxes charged
against each property remain due and unpaid at the date of making the affidavit
in each case where there does not appear in the proper column the amount of
taxes as having been paid to the collector, and the date of payment and the
name of any person as having paid the same; which affidavit shall be prima
facie evidence of the facts therein stated.
(Source: P.A. 83-121; 88-455.)
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35 ILCS 200/20-70
(35 ILCS 200/20-70)
Sec. 20-70.
Credit for collections; township collector.
Upon the filing of
the tax book, the county collector shall allow the township collector credit
for the amount of taxes therein stated to be unpaid, and shall credit the same
to the funds for which the tax was charged. When the county collector makes
settlement with the county board, those statements shall be sufficient voucher
to entitle him or her to credit for the amount therein stated, less such
amount, if any, that may have been collected by him or her.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/20-75
(35 ILCS 200/20-75)
Sec. 20-75.
Satisfaction piece for township collector.
Upon the final
settlement of the amount of taxes directed to be collected by any collector, in
any township, the county collector shall, if requested, give to the township
collector, or any of his or her sureties, a satisfaction piece in writing. The
satisfaction piece may be recorded in the recorder's office, and when so
recorded shall operate as a discharge of the sureties and of the lien upon the
property of the collector, except as to all suits commenced upon the bond
within 3 years after the recording of the satisfaction piece.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/20-80
(35 ILCS 200/20-80)
Sec. 20-80.
Failure of township collector to make final settlement.
If the
township collector fails to appear and make final settlement, or pay over the
amount in his or her hands, when required in this Code, the county collector
shall forthwith cause the bond of the collector to be put in suit, and recovery
may be had thereon for the sum due, for all taxes and special assessments, plus
25% thereon as damages, with costs of suit.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/Art. 20 Div. 3
(35 ILCS 200/Art. 20 Div. 3 heading)
Division 3.
Procedures for county collectors
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35 ILCS 200/20-85
(35 ILCS 200/20-85)
Sec. 20-85.
Powers and duties of county collectors.
County collectors shall
have the same powers and may proceed in the same manner, for the collection of
any tax on property, as township collectors. If in any township the office of
township collector is or becomes vacant, and the vacancy is not filled on or
before the first day of May next following the vacancy, the county clerk shall
deliver all the collectors' books to the county collector of the county, having
annexed to each book a warrant under the signature and official seal of the
county clerk, commanding the county collector to collect from the persons named
in the books the sum of taxes charged opposite their names, except as otherwise
provided in Section 21-375. The county collector shall then collect and pay
over all taxes, assessments and other charges shown in the books, and do all
acts required by law as if the taxes, assessments and other charges had been
duly returned delinquent by a township collector. The collectors' books so
delivered to the county collector shall, for all purposes, in all subsequent
proceedings, be used in the same manner and have the same force and effect as
if the books were delivered to the township collectors, and returned by them,
as provided by law. In 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 order of the Department, if for any reason the books have not been
delivered to the township collector within 5 days after the day specified by
the county clerk for that delivery, the county clerk shall deliver the books to
the county collector, and all provisions of this Section shall apply. When any
injunction restraining the collection of taxes is dissolved after the tax books
are returned to the county collector, the taxes or the portion thereof upon
which the injunction has been dissolved, shall be paid to the county collector,
who shall proceed as though collection of the taxes had never been enjoined.
(Source: P.A. 84-550; 88-455.)
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35 ILCS 200/20-90
(35 ILCS 200/20-90)
Sec. 20-90.
Tax proceeds of taxing districts; escrow accounts.
The county
collector shall deposit any amount of the tax proceeds of any taxing district,
in accordance with the authorization of that district, directly into a
designated escrow account established by the district to repay specific bonded,
note, lease or installment contract indebtedness. The ordinance or resolution
of the taxing district authorizing that disposition shall, within 10 days after
adoption by the governing authority of the taxing district, be delivered to the
county collector or county collectors in which the taxing district is situated.
(Source: P.A. 84-676; 88-455.)
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35 ILCS 200/20-95
(35 ILCS 200/20-95)
Sec. 20-95.
Continuation of county collector's powers after settlement.
The
power and duty to collect any tax due and unpaid shall continue in and devolve
upon the county collector and his or her successors in office, after his or her
return and final settlement, until the tax is paid. The warrant attached to the
collector's book shall continue in force and confer authority upon the
collector to whom the warrant was issued, and upon his or her successors in
office, to collect any tax due and uncollected thereon, although the books have
been returned, or the tax carried forward into any other book.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/20-100
(35 ILCS 200/20-100)
Sec. 20-100.
Collection of delinquent special assessments; counties of
3,000,000 or more. In counties with 3,000,000 or more inhabitants, when any
special assessment made by any city, incorporated town or village, under its
charter, or by any corporate authorities, commissioners or persons, pursuant to
law, remains unpaid in whole or in part, return thereof shall be made to the
county collector on or before the first day of August next after it became
payable, in the same manner as returns are made for delinquent property tax.
The subsequent advertisement, judgment and sale of property on account of
delinquent special assessments, as provided below, shall be considered
supplemental to but also a part of the sale of delinquent general taxes of the
year in which the judgment and sale on account of delinquent special
assessments is ordered. The penalties provided by law shall attach to both
general taxes and special assessments in the same manner as if there were only
one judgment and order of sale.
In cases where application for judgment and order of sale for special
assessments, special taxes, or installments thereof, and interest, may be made
under Section 21-155, notwithstanding that the special assessments, special
taxes, or installments, and interest, have not been returned as delinquent to
the county collector on or before the first day of August in the year in which
application is made, and notwithstanding that the assessments, taxes,
installments and interest, were not marked on the general tax books of the
county collector on or before the tenth day of March of the same year, or
within 15 days after the county collector received the general tax books in
that year, the advertisement, judgment and order of sale for delinquent special
assessments, special taxes, or installments thereof, and interest, need not be
subsequent to or regarded as supplemental to or as a part of the sale on
account of delinquent general taxes of the year in which such separate
advertisement, judgment and order of sale on account of delinquent special
assessments, special taxes, or installments thereof, and interest, is had.
However, the penalties provided by law shall attach to the special assessments,
special taxes, or installments thereof, and interest, in the same manner as if
there were only one judgment and order of sale. County collectors shall
collect, account for, and pay over the special assessments, special taxes, or
installments to the authorities or persons having authority to receive them, in
the same manner as they are required to collect, account for, and pay over
taxes.
Upon return of delinquent special assessments to the county collector, he or
she may transfer the amounts stated on the returns to the tax books, setting
down opposite the respective properties, in proper columns, the amounts
assessed against each property.
(Source: P.A. 76-2254; 88-455.)
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35 ILCS 200/20-105
(35 ILCS 200/20-105)
Sec. 20-105.
Demand for payment of special assessment when general tax
is paid; counties of 3,000,000 or more. In any county with 3,000,000 or more
inhabitants, when any special assessment is returned to the county collector on
a property on which the general taxes have been paid to the township collector,
or on which any special assessment which has been withdrawn at any previous
sale or sales is returned to the county collector, and the general taxes on the
property have been paid, the county collector shall demand payment of the
special assessment, or shall mail a demand notice to the owner, if the
place of residence is known. The certificate of a collector that a demand was
made or notice given shall be evidence thereof.
(Source: P.A. 76-2254; 88-455.)
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35 ILCS 200/20-110
(35 ILCS 200/20-110)
Sec. 20-110.
Prior year's taxes to be added to current taxes.
The amount due
for general taxes on property previously forfeited to the State or otherwise
remaining unpaid prior to the issuance of the collector's warrant, shall,
except as otherwise provided in Section 18-250, be added to the tax of the
current year; and the amount thereof shall be charged to the county collector
with the amount of taxes for the current year. The amount so charged shall be
placed on the tax books, and, except as otherwise provided in Section 21-375,
shall be collected and paid over in like manner as other taxes. The county
collector is authorized to advertise and sell the property in the manner
required by this Code, as if said property had never been forfeited to the
State. The county, city, village, incorporated town or school district may, by
their agent attend the sale for taxes and buy the property and acquire the same
rights that individuals now have under the law, and acquire, hold, sell and
dispose of title thereto, the same as and in the same manner as individuals may
do under the laws of this State, in case of sale for taxes. The additions and
sales shall be continued from year to year until the taxes on the property are
paid, by sale or otherwise.
(Source: Laws 1943, vol. 1, p. 1080; P.A. 88-455.)
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