Illinois Compiled Statutes
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REVENUE35 ILCS 200/Art. 20 Div. 3
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/Art. 20 Div. 3 heading)
Procedures for county collectors
35 ILCS 200/20-85
(35 ILCS 200/20-85)
Powers and duties of county collectors.
County collectors shall
have the same powers and may proceed in the same manner, for the collection of
any tax on property, as township collectors. If in any township the office of
township collector is or becomes vacant, and the vacancy is not filled on or
before the first day of May next following the vacancy, the county clerk shall
deliver all the collectors' books to the county collector of the county, having
annexed to each book a warrant under the signature and official seal of the
county clerk, commanding the county collector to collect from the persons named
in the books the sum of taxes charged opposite their names, except as otherwise
provided in Section 21-375. The county collector shall then collect and pay
over all taxes, assessments and other charges shown in the books, and do all
acts required by law as if the taxes, assessments and other charges had been
duly returned delinquent by a township collector. The collectors' books so
delivered to the county collector shall, for all purposes, in all subsequent
proceedings, be used in the same manner and have the same force and effect as
if the books were delivered to the township collectors, and returned by them,
as provided by law. In 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 order of the Department, if for any reason the books have not been
delivered to the township collector within 5 days after the day specified by
the county clerk for that delivery, the county clerk shall deliver the books to
the county collector, and all provisions of this Section shall apply. When any
injunction restraining the collection of taxes is dissolved after the tax books
are returned to the county collector, the taxes or the portion thereof upon
which the injunction has been dissolved, shall be paid to the county collector,
who shall proceed as though collection of the taxes had never been enjoined.
(Source: P.A. 84-550; 88-455.)
35 ILCS 200/20-90
(35 ILCS 200/20-90)
Tax proceeds of taxing districts; escrow accounts.
collector shall deposit any amount of the tax proceeds of any taxing district,
in accordance with the authorization of that district, directly into a
designated escrow account established by the district to repay specific bonded,
note, lease or installment contract indebtedness. The ordinance or resolution
of the taxing district authorizing that disposition shall, within 10 days after
adoption by the governing authority of the taxing district, be delivered to the
county collector or county collectors in which the taxing district is situated.
(Source: P.A. 84-676; 88-455.)
35 ILCS 200/20-95
(35 ILCS 200/20-95)
Continuation of county collector's powers after settlement.
power and duty to collect any tax due and unpaid shall continue in and devolve
upon the county collector and his or her successors in office, after his or her
return and final settlement, until the tax is paid. The warrant attached to the
collector's book shall continue in force and confer authority upon the
collector to whom the warrant was issued, and upon his or her successors in
office, to collect any tax due and uncollected thereon, although the books have
been returned, or the tax carried forward into any other book.
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/20-100
(35 ILCS 200/20-100)
Collection of delinquent special assessments; counties of
3,000,000 or more. In counties with 3,000,000 or more inhabitants, when any
special assessment made by any city, incorporated town or village, under its
charter, or by any corporate authorities, commissioners or persons, pursuant to
law, remains unpaid in whole or in part, return thereof shall be made to the
county collector on or before the first day of August next after it became
payable, in the same manner as returns are made for delinquent property tax.
The subsequent advertisement, judgment and sale of property on account of
delinquent special assessments, as provided below, shall be considered
supplemental to but also a part of the sale of delinquent general taxes of the
year in which the judgment and sale on account of delinquent special
assessments is ordered. The penalties provided by law shall attach to both
general taxes and special assessments in the same manner as if there were only
one judgment and order of sale.
In cases where application for judgment and order of sale for special
assessments, special taxes, or installments thereof, and interest, may be made
under Section 21-155, notwithstanding that the special assessments, special
taxes, or installments, and interest, have not been returned as delinquent to
the county collector on or before the first day of August in the year in which
application is made, and notwithstanding that the assessments, taxes,
installments and interest, were not marked on the general tax books of the
county collector on or before the tenth day of March of the same year, or
within 15 days after the county collector received the general tax books in
that year, the advertisement, judgment and order of sale for delinquent special
assessments, special taxes, or installments thereof, and interest, need not be
subsequent to or regarded as supplemental to or as a part of the sale on
account of delinquent general taxes of the year in which such separate
advertisement, judgment and order of sale on account of delinquent special
assessments, special taxes, or installments thereof, and interest, is had.
However, the penalties provided by law shall attach to the special assessments,
special taxes, or installments thereof, and interest, in the same manner as if
there were only one judgment and order of sale. County collectors shall
collect, account for, and pay over the special assessments, special taxes, or
installments to the authorities or persons having authority to receive them, in
the same manner as they are required to collect, account for, and pay over
Upon return of delinquent special assessments to the county collector, he or
she may transfer the amounts stated on the returns to the tax books, setting
down opposite the respective properties, in proper columns, the amounts
assessed against each property.
(Source: P.A. 76-2254; 88-455.)
35 ILCS 200/20-105
(35 ILCS 200/20-105)
Demand for payment of special assessment when general tax
is paid; counties of 3,000,000 or more. In any county with 3,000,000 or more
inhabitants, when any special assessment is returned to the county collector on
a property on which the general taxes have been paid to the township collector,
or on which any special assessment which has been withdrawn at any previous
sale or sales is returned to the county collector, and the general taxes on the
property have been paid, the county collector shall demand payment of the
special assessment, or shall mail a demand notice to the owner, if the
place of residence is known. The certificate of a collector that a demand was
made or notice given shall be evidence thereof.
(Source: P.A. 76-2254; 88-455.)
35 ILCS 200/20-110
(35 ILCS 200/20-110)
Prior year's taxes to be added to current taxes.
The amount due
for general taxes on property previously forfeited to the State or otherwise
remaining unpaid prior to the issuance of the collector's warrant, shall,
except as otherwise provided in Section 18-250, be added to the tax of the
current year; and the amount thereof shall be charged to the county collector
with the amount of taxes for the current year. The amount so charged shall be
placed on the tax books, and, except as otherwise provided in Section 21-375,
shall be collected and paid over in like manner as other taxes. The county
collector is authorized to advertise and sell the property in the manner
required by this Code, as if said property had never been forfeited to the
State. The county, city, village, incorporated town or school district may, by
their agent attend the sale for taxes and buy the property and acquire the same
rights that individuals now have under the law, and acquire, hold, sell and
dispose of title thereto, the same as and in the same manner as individuals may
do under the laws of this State, in case of sale for taxes. The additions and
sales shall be continued from year to year until the taxes on the property are
paid, by sale or otherwise.
(Source: Laws 1943, vol. 1, p. 1080; P.A. 88-455.)
35 ILCS 200/20-115
(35 ILCS 200/20-115)
Report of taxes collected; credits.
The county collector shall,
on the first of every month, report to the county clerk, in writing, which may be transmitted electronically, the amount
of county tax received during the preceding month. The county collector shall
keep the account as collector of taxes separate from the account as county
treasurer. He or she shall credit the account as collector with the amount of
his or her monthly reports to the county clerk, and with the amount of
bankruptcies, removals, errors, forfeitures, and other credits allowed him or
her on settlement with the county board. As county treasurer, he or she shall
charge himself or herself with the amount shown in his or her monthly
report to the county clerk and such other amounts as may be received as county
treasurer. The county board may examine the account and vouchers at any time,
by committee or otherwise.
(Source: P.A. 94-412, eff. 8-2-05.)
35 ILCS 200/20-120
(35 ILCS 200/20-120)
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.)
35 ILCS 200/20-125
(35 ILCS 200/20-125)
Statement of taxes collected.
On or before July 10, after
settlement has been made with the township collectors and on or before October
10, the county collector shall make a sworn statement, showing the total
amounts of each kind of tax received by him or her from township collectors,
the total amount of each that he or she collected and the total amount of taxes
paid under protest for which the court has not fixed the correct amount. The
statement shall be filed in the office of the county clerk. However, in the 10
years 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, that statement shall be made within 30 days after the date upon
which property taxes or any installment thereof become delinquent.
The clerk shall immediately, on receipt of the statement, certify to the
proper authorities, the amount for which the collector is required to settle
with each of them.
The county collector shall annually, during the month of December, submit to
the Department an annual report showing the amount of taxes collected, the
amount protested, and the amount of taxes delinquent.
(Source: P.A. 83-121; 88-455.)
35 ILCS 200/20-130
(35 ILCS 200/20-130)
Distribution of taxes in counties of less than 3,000,000;
return of erroneous distribution.
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
vote of the governing board of the taxing district that received the
erroneous distribution, the taxing district shall return the funds to the
(Source: P.A. 91-378, eff. 7-30-99.)
35 ILCS 200/20-135
(35 ILCS 200/20-135)
Interest on amount collected in counties of less than
3,000,000. All taxing districts have a vested interest in interest earned by
the county collector on all collected but undistributed taxes due the taxing
district. The county collector shall maintain an account into which all tax
payments shall be deposited when they are available for investment, and from
which all interest distribution shall be made in accordance with the provisions
of this Section. Taxes collected in counties with a population of less than
3,000,000 shall be invested in accordance with the provisions of Section 1 of
the Public Funds Deposit Act. All interest earned on this account shall be
disbursed in accordance with the provisions of Section 20-130 to each district
which is entitled to receive the interest in the same proportionate ratio that
district shared in the distribution of principal taxes to all units of local
On or before January 31st of each year the county collector shall file with
the Office of the County Clerk and with each taxing district which received
interest during the last year, a report identifying each of the receiving
taxing districts with the interest amounts paid to each for the entire
(Source: P.A. 84-1454; 88-455.)
35 ILCS 200/20-140
(35 ILCS 200/20-140)
Payment due date for county collector.
Subject to the
provisions of the Public Funds Statement Publication Act and Sections 3.1-35-60
through 3.1-35-80 of the Illinois Municipal Code, the county collector in
counties with 3,000,000 or more inhabitants, shall on the first day of June and
the first day of every month thereafter pay over to the other proper
authorities or persons the amounts in his or her possession and payable to them
as taxes and not previously paid over. In counties with less than 3,000,000
inhabitants, the county collector shall (i) pay over to the other proper
authorities or persons, as provided in Section 20-130, the amounts in the
collector's hands and payable to them as taxes and (ii) together with the final
payment, pay over to the other proper authorities or persons the amounts in
the collector's hands and payable to them as interest and not previously paid
over. The county treasurer shall determine the manner in which all payments
required by a county collector under this Section are to be made. The manner
of payment may include, but is not limited to, check or electronic funds
transfer. Taxes collected in counties with less than 3,000,000 inhabitants
not distributed shall be invested in accordance with Section 1 of the Public
Funds Deposit Act.
(Source: P.A. 91-378, eff. 7-30-99.)
35 ILCS 200/20-145
(35 ILCS 200/20-145)
Penalty for failure to make a timely distribution.
collector who wilfully fails to pay over the amount of taxes due and payable at
the time or times required by Section 20-140, shall be subject to a penalty at
the rate of 0.1% per day on the amount unpaid, from the time the
amount becomes due and payable until it is paid. The sureties on the official
bond of the collector shall be liable for the payment of the penalty. The
penalty may be recovered in a civil action against the collector and his or her
sureties, in the name of the People of the State of Illinois, in any court of
competent jurisdiction. The amount of the penalty, when recovered, shall be
paid (i) in counties with less than 3,000,000 inhabitants, to the proper
authorities for whom the tax was collected and (ii) in counties with 3,000,000
or more inhabitants, into the county treasury.
(Source: P.A. 87-1119; 88-455; incorporates 88-45; 88-670, eff. 12-2-94.)
35 ILCS 200/20-150
(35 ILCS 200/20-150)
Payment on demand; collections on delinquent property.
county collector shall report and distribute the amount of taxes and special
assessments collected on delinquent property and due to taxing districts, at
least once every 10 days, when demanded by the proper authorities.
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/20-155
(35 ILCS 200/20-155)
Failure to report and pay; suit on collector's bond.
county collector fails to make the reports and payments required by this Code,
for 5 days after the time specified for that purpose, or after demand made
under Section 20-150, suit may be brought on the collector's
bond. Taxing districts or persons aggrieved, may prosecute suit against any
collector or other officer collecting or receiving funds for their use, by suit
upon the bond, in the name of the People of the State of Illinois, for their
use, in the circuit court.
(Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/20-160
(35 ILCS 200/20-160)
Office may be declared vacant.
If any county collector
fails to account and pay over as required in Sections 20-140 and
20-150, the office may be declared vacant by the circuit court of the judicial circuit in which the county seat is located and
in which suit is brought on his or her official bond. If such a suit is brought in the circuit court and, based on preliminary evidence, the court determines that it is necessary that a temporary county collector be appointed, then the county board may, subject to the consent of the court, appoint an interim county collector to serve for the duration of the suit.
(Source: P.A. 95-582, eff. 8-31-07.)