(70 ILCS 2805/70) (from Ch. 42, par. 447.34)
Sec. 70.
New assessment against delinquents.
If
from any cause any district fails to collect the whole or any
portion of any special assessment or special tax which may be
levied, which is not canceled or set aside by the order of
any court, for any public improvement authorized to be made
and paid for by special assessment or a special tax, the
board, at any time within 5 years after the confirmation of
the original assessment, may direct a new assessment to be
made upon the delinquent property for the amount of the
deficiency and interest thereon from the date of the
original assessment, which assessment shall be made as
nearly as may be in the same manner as is prescribed in this
Act for the first assessment. In all cases where partial
payments have been made on such former assessments, they
shall be credited or allowed on the new assessment to the
property for which they were made so that the assessment
shall be equal and impartial in its results. If this new
assessment proves insufficient, either in whole or in part,
the board, at any time within the specified period of 5
years, may order a third new assessment to be levied in the
same manner and for the same purpose. It shall constitute
no legal objection to any new assessment that the property
may have changed hands or been encumbered subsequent to the
date of the original assessment.
(Source: P.A. 85-1137.)
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