(735 ILCS 5/13-224) (from Ch. 110, par. 13-224)
Sec. 13-224.
Recovery in Tax Actions.
In any action against the State
to recover taxes imposed pursuant to Section 2 of the Messages Tax Act,
Section 2 of the Gas Revenue Tax Act, Section 2 of the Public Utilities
Revenue Act or Section 2-202 of The Public Utilities Act,
that were illegally or unconstitutionally collected, or in any action
against a municipality to recover taxes imposed pursuant to Section 8-11-2
of the Illinois Municipal Code that were illegally or unconstitutionally
collected or in any action against a taxpayer to recover charges imposed
pursuant to Sections 9-201 or 9-202 of The Public Utilities Act that
were illegally or
unconstitutionally collected, the prevailing party shall not be entitled to
recover an amount exceeding such taxes or charges paid, plus interest,
where applicable, during a period beginning 3 years prior to the date of
filing an administrative claim as authorized by statute or ordinance or
court complaint, whichever occurs earlier. This provision shall be
applicable to all actions filed on or after September 21, 1985.
(Source: P.A. 85-1209.)
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