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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/Art. 25
(35 ILCS 200/Art. 25 heading)
Article 25.
Penalties
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35 ILCS 200/25-5
(35 ILCS 200/25-5)
Sec. 25-5.
Delivery and receipt of collector's book before bond approved.
If
any county clerk delivers the tax books into the hands of the county collector,
or if any collector receives the books or collects any taxes before the
collector's bond has been approved and filed, as required by this Code, the
clerk and collector, and each of them, shall be liable to a penalty of not less
than $500, and all damages and costs, to be recovered in a civil action. The
State's Attorney shall bring suit, in the name of the People of the State of
Illinois. Nothing in this Section shall be construed as relieving the sureties
of a collector from liabilities incurred under a bond not approved and filed as
required by this Code.
(Source: P.A. 76-2254; 88-455.)
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35 ILCS 200/25-10
(35 ILCS 200/25-10)
Sec. 25-10.
Failure of collector to obtain timely judgment or present list
of errors. If any collector, by his own neglect, fails to obtain judgment
within the time prescribed by this Code, or fails to present his list of errors
in assessment of property at the time required by this Code, he shall lose the
benefit of any abatement to which he might have been entitled, and shall pay to
the county the full amount charged against him, except that in the 10 years
next following the completion of a general reassessment of property in any
county with 3,000,000 or more inhabitants, the collector is under no duty to
obtain judgment earlier than 30 days after taxes upon property have become
delinquent and have begun to bear interest.
(Source: P.A. 83-121; 88-455.)
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35 ILCS 200/25-15
(35 ILCS 200/25-15)
Sec. 25-15.
Knowing failure of local assessment officer to perform
duties. Any local assessment officer or other person whose
duty it is to assess property for taxation or equalize any assessment,
who refuses or knowingly or wilfully neglects any duty required of him
by law, or who consents to or connives at any evasion of this Code whereby any
property required to be assessed is unlawfully exempted in whole or in part, or
the valuation thereof is set down at more or less than is required by law, is
guilty of a Class A misdemeanor. He or she shall also be liable upon his bond
to the party injured for all damages sustained by that party. He or she shall
also be removed from office by the judge of the court before whom he or she is
tried and convicted.
(Source: P.A. 77-2236; 88-455.)
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35 ILCS 200/25-20
(35 ILCS 200/25-20)
Sec. 25-20.
Knowing failure of public officer to perform duties.
Every
public officer who refuses to perform or knowingly neglects any duty enjoined
upon him by this Code, or who consents or connives to evade its provisions,
whereby any proceeding required by this Code shall be prevented or hindered, or
whereby any property required to be listed for taxation is unlawfully exempted
or the same be entered upon the assessment or collector's books at less than
the value required by this Code, or the percentage as may be provided by a
county ordinance adopted under Section 4 of Article IX of the Constitution of
Illinois, shall, for every such offense, neglect or refusal, be liable, on the
complaint of any person, for double the amount of the loss or damage caused
thereby, to be recovered in a civil action in the name of the People of the
State of Illinois in any court having jurisdiction, and may be removed from
office at the discretion of the court.
(Source: P.A. 80-247; 88-455.)
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35 ILCS 200/25-25
(35 ILCS 200/25-25)
Sec. 25-25.
Failure of officer to perform duties if no other penalty
provided. If any officer fails or neglects to perform any of the duties
required of him by this Code, upon being required so to do by any person
interested in the matter, and for the failure or neglect to perform that duty
there is no other or specific penalty provided in this Code, he shall be liable
to a fine of not less than $10 nor more than $500, to be recovered in a civil
action in the circuit court of the proper county, and may be removed from
office at the discretion of the court. Any officer who
knowingly violates any of the provisions of this Code, for the violation of
which there is no other specific penalty provided in this Code, shall be
liable to a fine not less than $10 nor more than $1,000 to be recovered in a
civil action in the name of the People of the State of Illinois, in any court
having jurisdiction and may be removed from office at the discretion of the
court. Fines when recovered shall be paid into the county treasury.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/25-30
(35 ILCS 200/25-30)
Sec. 25-30.
Failure of collector to attend tax sale.
If any county collector
or designated deputy fails to attend any sale advertised under this Code, and
offer property for sale as required by law, he or she shall be liable to pay
the amount of taxes, special assessments and costs due on the advertised
property. The county collector may afterwards advertise and sell the delinquent
property to reimburse himself or herself for the amount advanced by him or her,
but at the sale no property shall be forfeited to the State.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/25-35
(35 ILCS 200/25-35)
Sec. 25-35.
Failure of county clerk to attend tax sale or keep required
records. If any county clerk or designated deputy fails to attend any tax sale,
or to make and keep the record, as required by this Code, he or she shall
forfeit and pay the sum of $500, and shall be liable to indictment for that
failure. Upon conviction he or she shall be removed from office. The sum shall
be sued for in civil action, in the name of the People of the State of
Illinois, and when recovered shall be paid into the county treasury.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/25-40
(35 ILCS 200/25-40)
Sec. 25-40.
Fraudulent return or schedule.
Any person who, with intent to
defeat or evade the law in relation to the assessment of property, delivers or
discloses to any assessor or deputy assessor a false or fraudulent list, return
or schedule of his or her property not exempted by law from taxation, is guilty
of a Class A misdemeanor.
(Source: P.A. 77-2236; 88-455.)
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35 ILCS 200/25-45
(35 ILCS 200/25-45)
Sec. 25-45.
Duty of state's attorney to prosecute.
The State's Attorney of
each county shall prosecute all violators of this Code. They shall receive as
fees the sum of $20 in counties with less than 3,000,000 inhabitants and $40 in
counties with 3,000,000 or more inhabitants for each conviction, to be taxed as
costs, and 10% of all fines collected. The residue of all fines collected under
this Code shall be paid into the county treasury for use of the county.
(Source: P.A. 87-669; 88-455.)
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