(65 ILCS 5/9-2-50) (from Ch. 24, par. 9-2-50)
Sec. 9-2-50.
Within 30 days after the entry of confirmation of the
assessment roll in such a proceeding described in Section 9-2-49, the clerk
of the court in which the judgment is rendered shall certify the assessment
roll and judgment to the officer of the municipality authorized to collect
the special assessment or tax. If, however, there has been an appeal taken
on any part of the judgment, then the designated clerk shall certify such
part of the judgment as is not included in that appeal and this
certification shall be filed by the officer receiving it, in his office.
With the assessment roll and judgment, the clerk of the specified court
shall also issue and deliver a warrant for the collection of the assessment
or tax. Upon the delivery of this warrant to the designated collecting
officer, the first installment of such assessment or tax shall be
immediately due and payable. The second installment of the assessment or
tax shall be due and payable on the second day of January next after the
date of the first voucher issued on account of work done, if the
uncollected portion of the first installment has been returned delinquent
to the authorized county officer as provided in this article, but if the
same has not been so returned delinquent, then the second installment shall
be due and payable one year after that second day of January. The third and
subsequent installments shall be due and payable respectively at successive
annual periods after the second installment becomes due and payable. The
amount awarded to any person for property taken or damaged may be applied,
at the option of the owner of that property, as an offset to the amount of
benefits assessed in the first and succeeding installments against any
property owned by that person and assessed in that proceeding.
(Source: Laws 1961, p. 576.)
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