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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 200/20-160
(35 ILCS 200/20-160)
Sec. 20-160. Office may be declared vacant. If any county collector
fails to account and pay over as required in Sections 20-140 and
20-150, the office may be declared vacant by the circuit court of the judicial circuit in which the county seat is located and
in which suit is brought on his or her official bond. If such a suit is brought in the circuit court and, based on preliminary evidence, the court determines that it is necessary that a temporary county collector be appointed, then the county board may, subject to the consent of the court, appoint an interim county collector to serve for the duration of the suit.
(Source: P.A. 95-582, eff. 8-31-07.)
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35 ILCS 200/Art. 20 Div. 4
(35 ILCS 200/Art. 20 Div. 4 heading)
Division 4.
Errors and adjustments
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35 ILCS 200/20-165
(35 ILCS 200/20-165)
Sec. 20-165. List of errors and inability to collect. On or before the third
Monday in December, annually, the county collector shall make out and file with
the county clerk a detailed list of errors in assessment of property and errors
in footing of tax books, giving in each case a description of the property, the
valuation and amount of each tax and special assessment, and cause of error.
County
collectors, in cases of removals and bankruptcies of taxpayers, may give the
same cause for the inability to collect as sworn to by the township collectors,
stating in their return that such was the statement made by the township
collector, and that the tax still remains uncollected.
(Source: P.A. 94-412, eff. 8-2-05.)
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35 ILCS 200/20-170
(35 ILCS 200/20-170)
Sec. 20-170.
Double payment.
When taxes on a property have been paid more
than once for the same year, by different claimants, the county collector shall
report to the county clerk all surplus taxes so received, together with the
names of the claimants. Certified copies of the report, or the county clerk's
record thereof, shall be prima facie evidence in all courts of the payment of
tax on the property therein described for the year or years mentioned. The
township collectors shall report to the county collector taxes paid more than
once, by different claimants for the same year, and the county collector shall
report to the county clerk.
(Source: P.A. 76-2254; 88-455.)
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35 ILCS 200/20-175
(35 ILCS 200/20-175)
Sec. 20-175. Refund for erroneous assessments or overpayments. (a) In counties other than Cook County, if any
property is twice assessed for the same year, or assessed before it becomes
taxable, and the erroneously assessed taxes have been paid either at sale or
otherwise, or have been overpaid by the same claimant or by different
claimants, the County Collector, upon being satisfied of the facts in the case,
shall refund the taxes to the proper claimant. When the County Collector is
unable to determine the proper claimant, the circuit court, on petition of the
person paying the taxes, or his or her agent, and being satisfied of the facts
in the case, shall direct the county collector to refund the taxes and deduct
the amount thereof, pro rata, from the moneys due to taxing bodies which
received the taxes erroneously paid, or their legal successors. Pleadings
in connection with the petition provided for in this Section shall conform
to that prescribed in the Civil Practice Law. Appeals may be taken from the
judgment of the circuit court, either by the county collector or by the
petitioner, as in other civil cases. A claim for refund shall not be allowed
unless a petition is filed within 5 years from the date the right to a refund
arose. If a certificate of error results in the allowance of a homestead
exemption not previously allowed, the county collector shall pay the taxpayer
interest on the amount of taxes paid that are attributable to the amount of the
additional allowance, at the rate of 6% per year. To cover the cost of
interest, the county collector shall proportionately reduce the distribution of
taxes collected for each taxing district in which the property is situated. Any sum of money payable under this subsection which remains unclaimed for 3 years after the amount was payable shall be presumed to be abandoned and subject to disposition under the Revised Uniform Unclaimed Property Act.
(a-1) In Cook County, if any property is twice assessed for the same year, or assessed before it becomes taxable, and the erroneously assessed taxes have been paid either at sale or otherwise, or have been overpaid by the same claimant or by different claimants, the Cook County Treasurer, upon being satisfied of the facts in the case, shall refund the taxes to the proper claimant. When the Cook County Treasurer is unable to determine the proper claimant, the circuit court, on petition of the person paying the taxes, or his or her agent, and being satisfied of the facts in the case, shall direct the Cook County Treasurer to refund the taxes plus costs of suit and deduct the amount thereof, pro rata, from the moneys due to taxing bodies which received the taxes erroneously paid, or their legal successors. Pleadings in connection with the petition provided for in this Section shall conform to that prescribed in the Civil Practice Law. Appeals may be taken from the judgment of the circuit court, either by the Cook County Treasurer or by the petitioner, as in other civil cases. A claim for refund shall not be allowed unless a petition is filed within 20 years from the date the right to a refund arose. The total amount of taxes and interest refunded for claims under this subsection for which the right to a refund arose prior to January 1, 2009 shall not exceed $5,000,000 per year. If the payment of a claim for a refund would cause the aggregate total of taxes and interest for all claims to exceed $5,000,000 in any year, the refund shall be paid in the next succeeding year. If a certificate of error results in the allowance of a homestead exemption not previously allowed, the Cook County Treasurer shall pay the taxpayer interest on the amount of taxes paid that are attributable to the amount of the additional allowance, at the rate of 6% per year. To cover the cost of interest, the Cook County Treasurer shall proportionately reduce the distribution of taxes collected for each taxing district in which the property is situated. Any sum of money payable under this subsection which remains unclaimed for 3 years after the amount was payable shall be presumed to be abandoned and subject to disposition under the Revised Uniform Unclaimed Property Act. (b) Notwithstanding any other provision of law, in Cook County a claim for refund under this Section is also allowed if the application therefor is filed between September 1, 2011 and September 1, 2012 and the right to a refund arose more than 5 years prior to the date the application is filed but not earlier than January 1, 2000. The Cook County Treasurer, upon being satisfied of the facts in the case, shall refund the taxes to the proper claimant and shall proportionately reduce the distribution of taxes collected for each taxing district in which the property is situated. Refunds under this subsection shall be paid in the order in which the claims are received. The Cook County Treasurer shall not accept a claim for refund under this subsection before September 1, 2011. For the purposes of this subsection, the Cook County Treasurer shall accept a claim for refund by mail or in person. In no event shall a refund be paid under this subsection if the issuance of that refund would cause the aggregate total of taxes and interest refunded for all claims under this subsection to exceed $350,000. The Cook County Treasurer shall notify the public of the provisions of this subsection on the Treasurer's website. A home rule unit may not regulate claims for refunds in a
manner that is inconsistent with this Act. This Section is a limitation of
home
rule powers under subsection (i) of Section 6 of Article VII of the Illinois
Constitution. (Source: P.A. 103-148, eff. 6-30-23.)
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35 ILCS 200/20-178
(35 ILCS 200/20-178)
Sec. 20-178. Certificate of error; refund; interest. When the county
collector
makes any refunds
due on certificates of error issued under Sections 14-15 through 14-25
that have been either
certified or adjudicated, the county collector shall pay the taxpayer interest
on the amount of the refund
at the rate of 0.5% per month.
No interest shall be due under this Section for any time prior to 60 days
after
the effective date of
this amendatory Act of the 91st General Assembly. For certificates of error
issued prior to
the
effective date of this amendatory
Act of the 91st General Assembly, the county collector shall
pay the taxpayer interest from 60 days after the effective date of this
amendatory Act of the 91st General Assembly
until the date the refund is
paid. For certificates of error issued on or after the effective date of this
amendatory Act of the 91st General Assembly,
interest shall be paid from 60
days after the certificate of error is issued by the chief county assessment
officer to the
date the refund is made.
To cover the cost of interest, the county collector shall proportionately
reduce the distribution of
taxes collected for each taxing district in which the property is situated.
This Section shall not apply to any certificate of error granting a homestead
exemption under
Section 15-170, 15-172,
15-175, 15-176, or 15-177.
(Source: P.A. 95-644, eff. 10-12-07.)
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35 ILCS 200/20-180
(35 ILCS 200/20-180)
Sec. 20-180.
Uncollectible delinquent real estate taxes and special
assessments. In cases where general taxes levied on real property have been
delinquent for a period of 20 years, the taxes shall be presumed to
be
uncollectible. In those cases, the County Clerk and the County Collector shall
enter upon the tax records in their respective offices where those taxes appear
the word "Uncollectible", and shall adjust the books and records of their
respective offices as provided in this Code. In cases where any installments of
special assessments or special taxes levied on real property have been
delinquent for a period of 30 years, the installments shall be presumed to be
uncollectible. In those cases, the Collector of the municipality which levied
the special assessment or special tax and the County Clerk and the County
Collector shall enter upon the tax records in their respective offices where
those assessments or taxes appear the word "Uncollectible" and shall adjust the
books and records of their respective offices. When taxes have been designated
"uncollectible" under this Section, the municipality may use any money it holds
for payment of the special assessments or special taxes for improvements
similar to the projects for which the moneys were collected, and for the
purchase of real or personal property, in connection with those improvements.
(Source: P.A. 92-201, eff. 1-1-02.)
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35 ILCS 200/20-185
(35 ILCS 200/20-185)
Sec. 20-185.
Bonds secured by uncollectible revenue.
When bonds issued by a
municipality are secured either by ad valorem tax levies or by specific
revenues other than ad valorem tax levies and the payment of the tax or
specific revenue has been delinquent for a period of 30 years the taxes or
revenue shall be presumed to be uncollectable and in those cases, the municipal
treasurer shall enter upon the appropriate bond issue records where the bonds
appear the words "CANCELLED - Revenue Uncollectable", and shall adjust the
books and records accordingly.
When bonds have been designated as specified above the municipality may use
any money it holds for the payment of those bonds for any general corporate
purpose.
(Source: P.A. 81-692; 88-455.)
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35 ILCS 200/20-190
(35 ILCS 200/20-190)
Sec. 20-190.
Statute of limitation for collection of delinquent real
estate taxes and special assessments.
(a) If a taxpayer owes arrearages of taxes for a reason other than
administrative
error, actions for the collection of any
delinquent general tax, or the enforcement or foreclosure of the tax lien shall
be commenced within 20 years after the tax became delinquent, and
not
thereafter. After 20 years the tax lien shall be discharged and
released.
Actions for the collection of any delinquent installments of special
assessments or special taxes, or the enforcement or foreclosure of the
special assessment lien shall be commenced within 30 years after the
installments became delinquent. After 30 years the lien for the installments
shall be discharged and released.
(b) If a taxpayer owes arrearages of taxes due to an administrative error,
the
county
may not bill, collect, claim a lien for, or sell the arrearages of taxes for
tax
years earlier than the 2 most
recent tax years, including the current tax
year.
(c) For purposes of this Section, "administrative error"
includes but is not limited
to
failure to include an extension for a taxing district on the tax bill, an error
in the
calculations of tax rates or extensions or any other mathematical error by the
county clerk, or a defective coding
by the county, but
does not include a
failure by the county to send a tax bill to the taxpayer, the failure by the
taxpayer to notify the assessor of a change in the tax-exempt status of
property, or any error concerning the assessment of the property.
(Source: P.A. 92-201, eff. 1-1-02.)
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35 ILCS 200/20-195
(35 ILCS 200/20-195)
Sec. 20-195.
Omitted property.
The provisions of Sections 20-180 through
20-190 do not apply to taxes which have been levied as provided in Section
16-135.
(Source: P.A. 77-2747; 88-455.)
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35 ILCS 200/20-200
(35 ILCS 200/20-200)
Sec. 20-200.
Application to pending actions.
The provisions of Sections
20-180 through 20-190 do not apply to any actions now pending in court or
instituted within the time limitations of Section 20-190 for the collection of
taxes or special assessments.
(Source: P.A. 78-245; 88-455.)
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35 ILCS 200/20-205
(35 ILCS 200/20-205)
Sec. 20-205.
Unpaid suspense tax fund.
The amount of all general taxes
appearing upon the tax records of the counties of the State against which the
limitations in Sections 20-180 through 20-190 have run shall be transferred by
the collector or clerk of each county to a special account in the office of the
collector or clerk to be designated "Unpaid Suspense Tax Fund" and for all
accounting or other purposes the amount appearing on the books of the collector
or clerk shall not be given any value or held as having any value for any
purpose.
(Source: P.A. 78-245; 88-455.)
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35 ILCS 200/20-210
(35 ILCS 200/20-210)
Sec. 20-210. Taxes payable in installments; payment under specification. Except as otherwise provided in Section 21-30, current taxes shall be payable
in 2 equal installments. The collector, when requested by the party paying the
taxes, shall receive and receipt for the taxes in installments. The collector shall
receive taxes on part of any property charged with taxes when
a
particular specification of the part is furnished. If the tax on the remainder
of the property remains unpaid, the collector shall enter that specification in
his or her return, so that the part on which the tax remains unpaid may be
clearly known. The tax may be paid on an undivided share of property. In that
case, the collector shall designate on his or her record upon whose undivided
share the tax has been paid.
(Source: P.A. 95-948, eff. 1-1-09.)
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35 ILCS 200/20-215
(35 ILCS 200/20-215)
Sec. 20-215.
Application of tax payments.
In the payment of any installment
of real property taxes, the collector shall first apply the payments to
interest (including interest added upon forfeiture to real property taxes) and
costs. After the payment of interest and costs the payments shall be applied
upon the total tax.
(Source: P.A. 87-17; 88-455.)
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