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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau 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.
() 55 ILCS 5/Div. 3-10
(55 ILCS 5/Div. 3-10 heading)
Division 3-10.
Treasurer
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55 ILCS 5/3-10001
(55 ILCS 5/3-10001) (from Ch. 34, par. 3-10001)
Sec. 3-10001.
Election of county treasurer; commencement of duties.
In all counties there shall be an elected treasurer who shall hold
office until his successor shall be qualified. He shall enter upon the
duties of his office on the first day in the month of December following
his election on which the office of the county treasurer is required, by
statute or by action of the county board, to be open.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10002
(55 ILCS 5/3-10002) (from Ch. 34, par. 3-10002)
Sec. 3-10002.
Oath.
Each treasurer, before entering upon the duties
of his office shall take and subscribe to the oath or affirmation
prescribed by Section 3, Article XIII of the Constitution which shall be
filed with the county clerk.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10003
(55 ILCS 5/3-10003) (from Ch. 34, par. 3-10003)
Sec. 3-10003.
Bond; form.
Each County treasurer, before he or she
enters upon the duties of his or her office, shall also execute a bond (or,
if the county is self-insured, the county through its self-insurance program
may provide bonding) in such penalty and with such security as the county board
shall deem sufficient, which bond in every county now having or which may
hereafter have a population of 500,000 or more shall be in a penal sum of not
less than $1,500,000. Such bond shall be in substance in the following form
to-wit:
We, (A.B.), principal, and (C.D. and E.F.), sureties, all of the county
of .... and State of Illinois, are obligated to the People of the State of
Illinois in the penal sum of $...., for the payment of which, we obligate
ourselves, each of us, our heirs, executors and administrators, successors
and assigns.
The condition of the above bond is such, that if the above obligated
(A.B.) shall perform all the duties which are or may be required by law to
be performed by him or her, as treasurer of the county of .... in the time
and manner prescribed or to be prescribed by law, and when he or she is
succeeded in office, shall surrender and deliver over to his or her
successor in office, all books, papers, moneys and other things belonging
to the county, and appertaining to his or her office, except as hereinafter
provided, then the above bond to be void; otherwise to remain in full force.
It is expressly understood and intended that the obligation of the above
named sureties shall not extend to any loss sustained by the insolvency,
failure or closing of any bank or trust company organized and operating
under the laws of this State or of the United States wherein the principal
has placed the funds in his custody or control, or any part thereof.
Dated (insert date).
Signed and delivered in the presence of (G.H.)
A. B. .... (Signature)
C. D. .... (Signature)
E. F. .... (Signature)
The bond shall be filed with the county clerk on or before the first
Monday of December after such election.
(Source: P.A. 91-357, eff. 7-29-99.)
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55 ILCS 5/3-10004
(55 ILCS 5/3-10004) (from Ch. 34, par. 3-10004)
Sec. 3-10004.
Commission.
The county treasurer shall be
commissioned by the Governor.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10005
(55 ILCS 5/3-10005) (from Ch. 34, par. 3-10005)
Sec. 3-10005.
Functions, powers and duties of treasurer.
The treasurer has those functions, powers and duties as provided in the
Sections following this Section and preceding Section 3-10006. He shall
receive and safely keep the revenues and other public moneys of the county,
and all money and funds authorized by law to be paid to him, and disburse
the same pursuant to law. He shall appoint his deputies, assistants and
personnel to assist him in the performance of his duties. His deputies
shall take and subscribe the same oath for the discharge of their duties as
is required of him, which oath shall be entered of record in the office of
the county clerk. The Treasurer shall, in all cases, be responsible for the
acts of his deputies. The functions and powers of the county treasurers
shall be uniform in the various counties of this State.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10005.1
(55 ILCS 5/3-10005.1) (from Ch. 34, par. 3-10005.1)
Sec. 3-10005.1.
Internal operations of office.
The treasurer shall
control the internal operations of his office and procure necessary
equipment, materials and services to perform the duties of his office.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10005.2
(55 ILCS 5/3-10005.2) (from Ch. 34, par. 3-10005.2)
Sec. 3-10005.2.
Monthly report of financial status.
The treasurer shall file a monthly report with the county clerk and
chairman of the county board summarizing the financial status of his office
in such form as shall be determined by the county board.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10005.3
(55 ILCS 5/3-10005.3) (from Ch. 34, par. 3-10005.3)
Sec. 3-10005.3.
Special funds.
The treasurer may maintain the
following special funds from which the county board shall authorize payment
by voucher between board meetings:
(a) Overpayments.
(b) Reasonable amount needed during the succeeding accounting period to
pay office expenses, postage, freight, express or similar charges.
(c) Fund to pay necessary travel, dues and other expenses incurred in
attending workshops, educational seminars and organizational meetings
established for the purpose of providing in-service training.
(d) Trust funds for such purposes as may be provided for by law.
(e) Such other funds as may be authorized by the county board.
The treasurer shall make accounting monthly to the county board through the
county clerk of all special funds maintained by him in the discharge of his
duties.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10005.4
(55 ILCS 5/3-10005.4) (from Ch. 34, par. 3-10005.4)
Sec. 3-10005.4.
Compensation of deputies and employees.
Compensation of deputies and employees not otherwise provided for by
law shall be fixed by the treasurer subject to budgetary limitations
established by the county board.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10005.5
(55 ILCS 5/3-10005.5) (from Ch. 34, par. 3-10005.5)
Sec. 3-10005.5.
Training program.
Within 60 days after assuming office, each county treasurer shall apply to
the State Comptroller for admission to the Comptroller's county treasurer
training program. Each county treasurer shall complete that training
program within one year after applying for admission to it. Each treasurer
shall complete the training program at least once during his or her term of
office. A county treasurer's failure to satisfactorily complete the
training program, as evidenced by the State Comptroller's notification to
the county board, shall subject the county treasurer to a penalty for
neglect of duty as provided in Section 3-10021.
Each county treasurer shall be reimbursed for his or her reasonable expenses
incurred in completing the training program from monies appropriated to
the State Comptroller for that purpose.
(Source: P.A. 86-1446.)
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55 ILCS 5/3-10006
(55 ILCS 5/3-10006) (from Ch. 34, par. 3-10006)
Sec. 3-10006.
Prompt payment.
Purchases made pursuant to this
Division shall be made in compliance with the "Local Government
Prompt Payment Act".
(Source: P.A. 86-962.)
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55 ILCS 5/3-10007
(55 ILCS 5/3-10007) (from Ch. 34, par. 3-10007)
Sec. 3-10007. Annual stipend. In addition to all other compensation
provided by law, every elected county treasurer, for additional duties
mandated by State law, shall receive an annual stipend of
(i) $5,000 if his or her term begins before December 1, 1998, (ii) $5,500
after December 1, 1998 and $6,500 after December 1, 1999 if his or her term
begins on or after December 1, 1998 but before December 1,
2000, and (iii) $6,500 if his or her term begins December 1, 2000 or
thereafter, to be
annually appropriated from the Personal Property Tax Replacement Fund by the General Assembly
to the Department of Revenue which shall distribute the awards as provided in this Section. This annual stipend
shall not affect any other compensation provided by law to be paid to
elected county treasurers. No county board may reduce or otherwise impair
the compensation payable from county funds to an elected county treasurer
if such reduction or impairment is the result of his receiving an annual
stipend under this Section.
For State fiscal years beginning on or after July 1, 2023, the Department shall remit to each county the amount required for the stipend under this Section. That money shall be deposited by the county treasurer into a fund dedicated for that purpose. The county payroll clerk shall pay the stipend to the treasurer within 10 business days after those funds are deposited into the county fund. The stipend shall not be considered part of the treasurer's base compensation and must be remitted to the treasurer in addition to the treasurer's annual salary or compensation. Beginning July 1, 2023, the county shall be responsible for the State and federal income tax reporting and withholding as well as the employer contributions under the Illinois Pension Code on the stipend under this Section. (Source: P.A. 103-318, eff. 7-28-23.)
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55 ILCS 5/3-10008
(55 ILCS 5/3-10008) (from Ch. 34, par. 3-10008)
Sec. 3-10008. Office hours. Except as otherwise provided in this Section, the county treasurer
shall keep his office open and attend to the
duties thereof from eight o'clock in the forenoon to five o'clock in the
afternoon on each working day excepting such days as under law are legal
holidays, and may close his office at 12 o'clock on Saturday of each week;
Provided, that the county treasurer shall not be compelled to open his
office before the hour of nine o'clock a. m. and, by permission of the
county board, the treasurer may close his office all day Saturday:
Provided, further, that, except with respect to the required office hours applicable to tax sales, the hours of opening and closing of the office of
the county treasurer may be changed and otherwise fixed and determined by
the county board of any county. Any such action taken by the county board
shall be by an appropriate resolution passed at a regular meeting. Notwithstanding the provisions of this Section or any other provision of law, the county treasurer must keep his or her office open from 8:00 a.m. until 4:00 p.m. on the business day before the commencement of a tax sale held in the county pursuant to Division 3.5 of Article 21 of the Property Tax Code and during the same hours each day the tax sale is pending. A home rule unit may not regulate the hours employed by the county treasurer in a
manner that is inconsistent with this Section. This Section is a limitation under
subsection (i) of Section 6 of Article VII of the Illinois Constitution on
the concurrent exercise by home rule units of powers and functions exercised by
the State.
(Source: P.A. 97-557, eff. 7-1-12 .)
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55 ILCS 5/3-10009
(55 ILCS 5/3-10009) (from Ch. 34, par. 3-10009)
Sec. 3-10009. Deposit of public funds. (a) In counties having a
population of less than 150,000 the county board, when requested by the
county treasurer, shall designate one or more banks, savings and loan
associations, savings banks, or credit unions in which the funds and other public moneys in the custody of
the county treasurer may be kept and when a bank, savings and loan
association, savings bank, or credit union has been designated as a depository it shall continue as such
until 10 days have elapsed after a new depository is designated and has
qualified by furnishing the statements of resources and liabilities as is
required by this Section. When a new depository is designated, the county
board shall notify the sureties of the county treasurer of that fact, in
writing, at least 5 days before the transfer of funds. The county treasurer
shall be discharged from responsibility for all funds and moneys which he
deposits in a depository so designated while such funds and moneys are
so deposited.
No bank, savings and loan association, savings bank, or credit union shall receive public funds as
permitted by this Section, unless it has complied with the requirements
established pursuant to Section 6 of "An Act relating to certain investments
of public funds by public agencies", approved July 23, 1943, as now or
hereafter amended.
(b) In addition to any other investments or deposits authorized under this Code, counties are authorized to invest the funds and public moneys in the custody of the County Treasurer in accordance with the Public Funds Investment Act. (Source: P.A. 97-129, eff. 7-14-11.)
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55 ILCS 5/3-10010
(55 ILCS 5/3-10010) (from Ch. 34, par. 3-10010)
Sec. 3-10010.
Books of account.
Every county treasurer shall keep
proper books of account whether mechanically, electronically or otherwise
produced, used and maintained, and in whatever form such books of account
may have by virtue of modern accounting machines and procedures, in which
he shall keep a regular, just and true account of all moneys, revenues and
funds received by him, stating particularly the kind of funds received,
whether in gold, silver, county orders, jury certificates, auditor's
warrants, or other funds authorized by law to be received as revenue, the
time when, or whom, and on what account each particular sum in money or
other funds was received; and also of all moneys, revenues and funds paid
out by him agreeably to law, stating particularly the time when, to whom,
and on what account payment is made. This Section is subject to the
provisions of "The Local Records Act".
(Source: P.A. 86-962.)
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55 ILCS 5/3-10011
(55 ILCS 5/3-10011) (from Ch. 34, par. 3-10011)
Sec. 3-10011.
Inspection of books of account.
Said books of
account shall be free to the inspection of all persons wishing to examine
the same.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10012
(55 ILCS 5/3-10012) (from Ch. 34, par. 3-10012)
Sec. 3-10012.
County orders.
When any county order is presented to
him to be countersigned, the county treasurer shall personally countersign
the same, and shall also enter in a book, to be kept by him for that
purpose, its number, date and amount, and the name of the person to whom
the same is payable, and when any such order is paid, he shall cancel the
same, and note the fact opposite such entry. This Section is subject to the
provisions of "The Local Records Act".
(Source: P.A. 86-962.)
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55 ILCS 5/3-10013
(55 ILCS 5/3-10013) (from Ch. 34, par. 3-10013)
Sec. 3-10013.
Orders to be filled up and authorized.
The county
treasurer shall not countersign any county order before the same is filled
up, nor until he shall have examined the records of the county board, and
ascertained that the issuing of such order is warranted thereby.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10014
(55 ILCS 5/3-10014) (from Ch. 34, par. 3-10014)
Sec. 3-10014.
Payment of money.
No money or funds shall
be paid out of any county treasury, except in accordance with
an order of the county board, or when payment is specially
authorized by law to be made.
In counties which have delegated the authority to pay claims
against the county, as provided by Section 1-6006, the County
Treasurer may pay funds out of the County Treasury upon the order
of the county officials designated to allow or disallow claims
made against the county.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10015
(55 ILCS 5/3-10015) (from Ch. 34, par. 3-10015)
Sec. 3-10015.
Report to county board.
The county
treasurer of each county shall report to the county
board, at each regular term thereof, the amount of money, county orders,
jury certificates and other funds he may have received from every source,
since his last accounting, stating by whom, on what account and at what
time paid into the treasury; and also the amount of all payments from the
treasury, stating particularly to whom, on what account and at what time
paid out; also the amount of money, county orders, jury certificates and
other funds in his hands.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10016
(55 ILCS 5/3-10016) (from Ch. 34, par. 3-10016)
Sec. 3-10016.
Inspection of reports.
Said reports shall be filed and
preserved in the office of the county clerk, and be free to the inspection
of any person wishing to examine the same.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10017
(55 ILCS 5/3-10017) (from Ch. 34, par. 3-10017)
Sec. 3-10017.
Account and settlement.
The county treasurer shall, at
any time when required by the county board, render an account and make
settlement with the county.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10018
(55 ILCS 5/3-10018) (from Ch. 34, par. 3-10018)
Sec. 3-10018.
Half-yearly settlements.
It shall be the duty of the
county board, at least once every six months, to examine the books of
account of the treasurer, and count the funds, and make settlement with the
county treasurer, and the county clerk shall enter on the records of the
county board the amount and kinds of funds found to be in the treasury at
such time.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10019
(55 ILCS 5/3-10019) (from Ch. 34, par. 3-10019)
Sec. 3-10019.
Examination under oath.
The county board of each
county shall have power at any time to examine the county treasurer under
oath, touching any matter in regard to the faithful discharge of his duty.
(Source: P.A. 86-962.)
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55 ILCS 5/3-10020
(55 ILCS 5/3-10020) (from Ch. 34, par. 3-10020)
Sec. 3-10020. Removal for cause; other vacancy. If any county
treasurer shall neglect or refuse to render an account, or make settlement
at any time when required by law, or refuse to
answer any question regarding the operation of the county treasurer's office propounded to him by the county board, or refuse to provide the county board with any requested information concerning the accounts maintained by the county treasurer's office, provided the requests are for information that the county treasurer is required by law to maintain and in a format already maintained by the county treasurer, or is a
defaulter, and in arrears with the county, or is guilty of any other
misconduct in his office, the county board may remove him from office, and
the presiding officer of the county board, with the advice and consent of
the county board, may appoint some suitable person to perform the duties of
treasurer until his successor is elected, or appointed and qualified; or if
by reason of the death or resignation of the county treasurer, or other
cause, the said office shall become vacant, then the vacancy shall be
filled as provided in The Election Code by appointment of some suitable
person to perform the duties of treasurer, until a county treasurer is
elected or appointed and qualified. Provided, that in case any county
treasurer is called into the active military service of the United States,
the appointee shall perform and discharge all the duties of the county
treasurer in such county during the time such county treasurer is in the
active military service of the United States, and such county treasurer so
appointed shall possess all the powers and discharge all the duties of a
regularly elected county treasurer under the laws of this State, and shall
be paid the same compensation as provided by law for the county treasurer
of the county, apportioned as to the time of service, and such appointment
and all authority thereunder shall cease upon the discharge of said county
treasurer from such active military service of the United States; and
provided further, that the office of county treasurer shall not be deemed
to be vacant during the time the said county treasurer is in the active
military service of the United States. The person so appointed, shall give
bond and security, as required by law of the county treasurer.
(Source: P.A. 95-871, eff. 8-21-08.)
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55 ILCS 5/3-10021
(55 ILCS 5/3-10021) (from Ch. 34, par. 3-10021)
Sec. 3-10021.
Neglect of duty; penalty.
If any treasurer of any
county in this State shall neglect or refuse to perform any of the duties
required of him by this Division, he shall forfeit a sum of not less than
$50, and not exceeding $1,000, according to the nature and aggravation of
the offense, to be recovered by indictment in the circuit court of the
proper county or by a civil action, by any person who shall sue therefor,
one-half to the person suing, and the other half to the proper county.
(Source: P.A. 86-962.)
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