Illinois General Assembly - Illinois Compiled Statutes

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

35 ILCS 200/20-120

(35 ILCS 200/20-120)

Sec. 20-120. Accounts for collector and treasurer.

Each county clerk and county collector shall
keep, in written or electronic format, an account stating the amount
of county tax to be collected, and the county tax received by him or her
from sales and redemptions of forfeited property, and any other county funds
that shall come into the collector's hands.  All persons paying money into the county treasury, for all
purposes except the county taxes, must deposit it with the treasurer. The treasurer shall give duplicate
receipts to the person paying, one to be
						
retained by the person paying and the other filed in the county treasurer's office.

(Source: P.A. 94-412, eff. 8-2-05.)