Illinois Compiled Statutes
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REVENUE35 ILCS 200/Art. 18 Div. 6
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/Art. 18 Div. 6 heading)
Preparation and delivery of books
35 ILCS 200/18-250
(35 ILCS 200/18-250)
Additions to forfeited taxes and unpaid special assessments; fee for estimate.
(a) When any property has been forfeited for taxes or special assessments, the clerk shall compute the amount of back taxes and special assessments, interest, statutory costs, and printer's fees remaining due, with one year's interest on all taxes forfeited, and enter them upon the collector's books as separate items. Except as otherwise provided in Section 21-375, the aggregate so computed shall be collected in the same manner as the taxes on other property for that year. The county clerk shall examine the forfeitures, and strike all errors and make corrections as necessary. For counties with fewer than 3,000,000 inhabitants, interest added to forfeitures under this Section shall be at the rate of 12% per year. For counties with 3,000,000 or more inhabitants, interest added to forfeitures under this Section shall accrue at the rate of (i) 12% per year if the forfeiture is for a tax year before tax year 2023 or (ii) 0.75% per month, or portion thereof, if the forfeiture is for tax year 2023 or any tax year thereafter.
(b) In counties with 3,000,000 or more inhabitants, taxes first extended for prior years, or previously extended for prior years for which application for judgment and order of sale is not already pending, shall be added to the tax of the current year, with interest and costs as provided by law. Forfeitures shall not be so added, but they shall remain a lien on the property upon which they were charged until paid or sold as provided by law. There shall be added to such forfeitures annually the same interest as would be added if forfeited annually, until paid or sold, and the addition of each year's interest shall be considered a separate forfeiture. Forfeitures may be redeemed in the manner provided in Section 21-370 or 21-375. Taxes and special assessments for which application for judgment and order of sale is pending, or entered but not enforced for any reason, shall not be added to the tax for the current year. However, if the taxes and special assessments remain unpaid, the property, shall be advertised and sold under judgments and orders of sale to be entered in pending applications, or already entered in prior applications, including judgments and orders of sale under which the purchaser fails to complete his or her purchase.
(c) In counties with 3,000,000 or more inhabitants, on or before January 1, 2001 and during each year thereafter, the county clerk shall compute the amount of taxes on each property that remain due or forfeited for any year prior to the current year and have not become subject to Sections 20-180 through 20-190, and the clerk shall enter the same upon the collector's warrant books of the current and all following years as separate items in a suitable column. The county clerk shall examine the collector's warrant books and the Tax Judgment, Sale, Redemption and Forfeiture records for the appropriate years and may take any other actions as the clerk finds to be necessary or convenient in order to comply with this subsection. On and after January 1, 2001, any taxes for any year remaining due or forfeited against real property in such county not entered on the current collector's warrant books shall be deemed uncollectible and void, but shall not be subject to the posting or other requirements of Sections 20-180 through 20-190.
(d) In counties with 100,000 or more inhabitants, the county clerk shall, when making the annual collector's books, in a suitable column, insert and designate previous forfeitures of general taxes by the word "forfeiture", to be stamped opposite each property forfeited at the last previous tax sale for general taxes and not redeemed or purchased previous to the completion of the collector's books. The collectors of general taxes shall stamp upon all bills rendered and receipts given the information on the collector's books regarding forfeiture of general taxes, and the stamped notation shall also refer the recipient to the county clerk for full information. The county clerk shall be allowed to collect from the person requesting an estimate of costs of redemption of a forfeited property, the fee provided by law.
(Source: P.A. 103-555, eff. 1-1-24
35 ILCS 200/18-255
(35 ILCS 200/18-255)
Abstract of assessments and extensions.
When the collector's
books are completed, the county clerk shall make a complete statement of the
assessment and extensions, in conformity to the instructions of the Department.
The clerk shall certify the statement to the Department.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/18-260
(35 ILCS 200/18-260)
The county clerk shall make, in each
collector's book, a certificate of the equalization factor as determined by the
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/18-265
(35 ILCS 200/18-265)
A warrant, under the signature and
official seal of the county clerk, shall be annexed to each collector's book,
commanding the collector to collect from the persons named in the book the
sums entered opposite their respective names. The warrant shall direct the
collector to pay the taxes collected to the officers entitled to them.
(Source: P.A. 84-550; 88-455.)
35 ILCS 200/18-270
(35 ILCS 200/18-270)
Delivery of collector's books.
County clerks shall deliver the
books for the collection of taxes and the books for the collection of taxes
charged against railroad property to the duly qualified county or township
collectors on or before December 31 annually, or as soon as practicable. Each
collector shall receive the books or as soon as he or she is qualified.
However, for the 10 years next following the completion of a general
reassessment of property in any county with 3,000,000 or more inhabitants made
under an order of the Department, as soon as such books are ready for delivery
the county clerk shall specify a day for the delivery of the books to the
collectors, shall give notice to the collectors of the specified day, and shall
deliver the books on that day.
(Source: P.A. 76-2254; 88-455.)
35 ILCS 200/18-275
(35 ILCS 200/18-275)
Delivery to township collectors.
On the delivery of the tax
books to the township collectors, the clerk shall make a certified statement
setting forth the name of each township collector, the amount of taxes to be
collected and paid for each purpose for which the tax is levied in each taxing
district and furnish the same statement to the county collector.
(Source: Laws 1939, p. 886; P.A. 88-455.)