(35 ILCS 200/21-55)
Sec. 21-55.
Cancellation of accelerated tax bill.
Any person may object to
an estimated tax bill under Section 21-30 on forms provided by the county
collector solely on the grounds that the estimate is based on (a) a tax bill
pertaining to any property which was divided subsequent to the time for
preparation of the collector's books in the year previous to the year the tax
bill on which the estimate is based became delinquent, or (b) the property is
no longer located within the corporate limits of any taxing district. Upon a
finding by the county collector that the protest is factually correct and that
tax bills for that property, or divisions thereof, have been or are being
prepared and will be mailed as otherwise provided in this Code, the county
collector shall mark the estimated bill and his or her books in an appropriate
manner and so inform the county clerk and the estimated tax bill shall be
cancelled. No payment of taxes shall be required prior to the filing of an
objection permitted by this Section.
(Source: P.A. 87-17; 88-455.)
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