Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 200/23-5

(35 ILCS 200/23-5)

Sec. 23-5.

Payment under protest.

Beginning with the 1994 tax year in
counties with 3,000,000 or more inhabitants, and beginning with the 1995 tax
year in all other counties, if
any person desires to object to all or any part of a property tax for any year,
for any
reason other than that the property is exempt from taxation, he or she shall
pay all of the tax due
within 60 days from the first penalty date of the final installment of taxes
for that year. Whenever taxes are paid in compliance with this Section and a
tax objection complaint is filed in compliance with Section 23-10, 100% of the
taxes shall be deemed paid under protest without the filing of a separate
letter of protest with the county collector.

(Source: P.A. 88-455; 89-126, eff. 7-1195.)