(65 ILCS 5/11-84-4) (from Ch. 24, par. 11-84-4)
Sec. 11-84-4.
Upon failure to collect the special tax as hereinbefore
provided in this Division 84, the municipal collector, or the officer
designated to collect the tax on or before the first day of August in each
year, shall make a written report of this special tax to such general
officer of the county as may be authorized by law to apply for judgment
against and sell lands for taxes due the county or state. This report shall
also contain an enumeration of (1) all the lots, blocks, tracts, or parcels
of land upon which this special tax remains unpaid, (2) the names of the
respective owners thereof, so far as the names are known to the collecting
officer, (3) the amount due and unpaid upon each lot, block, tract, or
parcel and (4) a copy of the ordinance ordering the construction of the
sidewalk. This report shall be accompanied by the oath of the officer that
the list is a correct return of the lots, blocks, tracts, or parcels of
land on which the special tax levied by authority of the municipality for
the cost or partial cost, as the case may be, of the sidewalk specified in
that ordinance remains due and unpaid, and that the amounts therein stated
as due and unpaid, have not been collected, nor any part thereof. This
report, when so made, is prima facie evidence that all the forms and
requirements of the law in relation to making that return have been
complied with, and that the special tax, as mentioned in the report, is due
and unpaid.
(Source: Laws 1961, p. 576.)
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