35 ILCS 200/ Property Tax Code.

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35 ILCS 200/Art. 21

(35 ILCS 200/Art. 21 heading) Article 21.

Due Dates, Delinquencies,

and Enforcement of Payments

35 ILCS 200/Art. 21 Div. 1

(35 ILCS 200/Art. 21 Div. 1 heading) Division 1.

Due dates and delinquencies

35 ILCS 200/21-5

(35 ILCS 200/21-5)

Sec. 21-5.

Forfeiture tax extension records; counties of 3,000,000 or
more. In counties with 3,000,000 or more inhabitants, the county clerk shall
quadrennially or at regular intervals prescribed by county resolution under
Section 9-220 prepare a set of records to be known as the county clerk's
forfeiture tax extension records, showing in separate columns and items the
legal description of all property which has previously been forfeited for the
non-payment of general taxes, the amount of the forfeited taxes of prior years,
the interest added before forfeiture, the interest added after forfeiture, and
all printers' fees and costs chargeable against each property. The records
shall also show in proper spaces all annual new and additional amounts of
forfeited general taxes, interest added before forfeiture, interest added after
forfeiture, and all printers' fees and costs chargeable against the properties
which become so chargeable during the years following the general
assessment year. The records are to remain at all times at the county
clerk's office for use in preparing estimates of costs of redemption and in
issuing orders upon the county collector to receive amounts necessary for the
redemption of forfeited general taxes. Nothing in this section shall be
construed as abolishing or interfering in any way with the collector's tax
books, the tax judgment, sale, redemption and forfeiture records or any other
records or books provided for in this Code.

(Source: P.A. 86-1481; 88-455.)

35 ILCS 200/21-10

(35 ILCS 200/21-10)

Sec. 21-10.

Delinquent tax ledger; counties of 3,000,000 or more.

In
counties with 3,000,000 or more inhabitants, the county board may by resolution
or ordinance require the County Auditor to prepare a delinquent property tax
ledger system, or adopt such a system already prepared and give custody of the
same to the County Auditor, in which all the delinquent taxes due upon the
various properties in the county shall be listed under the legal description of
each property provided that the resolution or ordinance of the county board in
adopting the system shall provide that a Delinquent Property Tax Ledger shall
be installed and maintained by the County Auditor.  The ledger shall contain
all unpaid general property taxes. The resolution or ordinance shall also
provide that a Property Tax Docket shall be installed and maintained by the
County Clerk.  The docket shall contain and list all court proceedings
which affect the general property taxes levied upon any property. The Property
Tax Docket and the Property Tax Ledger shall be installed by the respective
County Officers within 60 days from the date of the adoption of the ordinance
or resolution by the county board. The ordinance or resolution shall prescribe
the form and manner of maintenance of the system, which system may also include
such other related matters as the ordinance or resolution requires. The
ordinance or resolution may also provide for a similar system for delinquent
special assessments in the office of the County Clerk. Upon the adoption of
such a system by the county board, the County Clerk upon application shall
issue a certificate stating the total amount of general taxes, special
assessment taxes, interest, penalties and costs which are delinquent upon any
property, or if none is delinquent, a statement to that effect. The
certificate as issued by the County Clerk may contain such additional
information as the resolution or ordinance of the county board adopting
such a system requires. That part of the certificate issued by the
County Clerk showing the amount of delinquent general property taxes due
upon any property shall be certified to by the County Auditor
or if none is delinquent, a certification by the County Auditor to that
effect. The county board may provide a fee not to exceed $5 for each
certificate to be paid to the County Clerk and shall provide that a portion
of the fee shall be placed in an indemnity fund in the custody of the
County Treasurer to indemnify any person, municipal corporation,
quasi-municipal or district which may be damaged by reason of any erroneous
certificate.

(Source: P.A. 76-2254; 88-455.)