(35 ILCS 200/21-45)
Sec. 21-45.
Failure to issue tax bill in prior year.
In the event no tax
bill was issued as provided in Section 21-30, on any property in any previous
year for any reason, one tax bill shall be prepared and mailed by July 1 of the
year subsequent to the year in which no tax bill was issued, and taxes on that
property for that year only shall bear interest after the first day of August
of that year at the rate of 1 1/2% per month or portion thereof until paid or
forfeited.
(Source: P.A. 87-17; 88-455.)
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