(65 ILCS 5/9-2-65)
(from Ch. 24, par. 9-2-65)
Judgment for special tax or assessment.
The judgments of
the court shall be final as to all the issues involved, and the proceedings
in the specified cause shall be subject to review by appeal as hereinafter
provided, and not otherwise. By mutual consent, however, a judgment may be
vacated or modified notwithstanding the expiration of 30 days from the
rendition of the judgment, except as hereinafter provided.
The judgment shall have the effect of several judgments as to each
tract or parcel of land assessed, and no appeal from any judgment
shall invalidate or delay the judgments, except as to the property
concerning which the appeal is taken.
The judgment shall be a lien on behalf of the municipality making an
improvement, for the payment of which the special tax or special assessment
is levied, on the property assessed from the date upon which a certified
copy of the judgment and assessment roll is recorded in the office of the
recorder of each county in which any part of the property is located, to
the same extent and of equal force and validity as a lien for the general
taxes until the judgment is paid or the property against which the judgment
is entered is sold to pay the judgment, if the judgment is recorded within
60 days from the date the assessment roll is confirmed. A judgment
recorded beyond the 60 days is not a valid lien against the property. This
60 day recording requirement does not
apply to judgments entered before September 23, 1991.
When the judgment against any property has been fully paid, the
corporate authorities of the municipality shall execute and record, in the
recorder's office of the county in which the land is located, a release of
the lien of the judgment so paid, and shall deliver a copy of the release
to the owner of the property.
Nothing in this Section shall interfere with the right of the petitioner
to dismiss its proceedings, and for that purpose to vacate a judgment
at its election at any time before commencing the actual collection of the
assessment. The court in which the judgment is rendered shall enter an
order vacating or annulling the judgment of confirmation on motion of
petitioner entered at any time after the expiration of 30 days from the
rendition of that judgment or confirmation upon a showing by petitioner
that no contract was let or entered into for the making of the specified
improvement within the time fixed by law for the letting of the contract,
that the making of the improvement under the original proceeding was
never commenced, or that the making of the improvement under the prior
proceedings was abandoned by petitioner. No judgment entered in a
proceeding so dismissed and vacated shall be a bar to another like or
different improvement. After the contract for the work has been
entered into, or the improvement bonds have been issued, however, no
judgment shall be vacated or modified or any petition dismissed after the
expiration of 30 days from the rendition of the judgment, and the
collection of the assessment shall not be in any way stayed or delayed by
the corporate authorities, board of local improvements, or any officer of
the municipality without the consent of the contractor and bondholder.
Subject to Sections 9-2-66 through 9-2-71, the
municipality or its assignee may file a complaint to foreclose the lien in
the same manner that foreclosures are permitted by law in case of
delinquent general taxes. No forfeiture of the property,
however, shall be required as a prerequisite to foreclosure.
(Source: P.A. 87-728; 87-895.)