Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 200/20-130

(35 ILCS 200/20-130)

Sec. 20-130.

Distribution of taxes in counties of less than 3,000,000;
return of erroneous distribution.

(a) All
distributions of taxes collected and interest earned thereon by a county on
behalf of taxing districts must be made by the county treasurer, in counties
with less than 3,000,000 inhabitants, within 30 days after the due date and at
30 days intervals thereafter, unless the amount to be distributed is less than
$5.  The county treasurer shall distribute the taxes collected at the next
30-day interval if the taxes collected are $5 or more.  If the tax collections
for a taxing district are less than $5 for 3 consecutive 30-day intervals, the
county treasurer shall automatically distribute the taxes collected to the unit
of local government on the third 30-day interval.  The county treasurer shall
determine the manner in which all distributions under this Section are to be
made.  The manner of distribution may include, but is not limited to, check or
electronic funds transfer.

(b) Notwithstanding any other law to the contrary, if a county makes an
erroneous distribution of taxes collected and interest earned thereon, upon
majority
vote of the governing board of the taxing district that received the
erroneous distribution, the taxing district shall return the funds to the
county treasurer.

(Source: P.A. 91-378, eff. 7-30-99.)