65 ILCS 5/ Illinois Municipal Code.

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65 ILCS 5/11-84-3

(65 ILCS 5/11-84-3) (from Ch. 24, par. 11-84-3)

Sec. 11-84-3.

Such an ordinance may provide that a bill of the costs of the
sidewalk, showing the cost of the construction or repair and supervision
thereof, shall be made by the officer or board designated by the ordinance
to take charge of the construction or repair of the sidewalk, together with
a list of the lots, blocks, tracts, or parcels of land touching upon the
line of the sidewalk, the names of the parties who last paid the general
taxes on the respective lots, blocks, tracts, or parcels and the frontage,
superficial area, or assessed value as specified in Section 11-84-1,
according as the ordinance may provide for the levy of the cost by the
frontage, superficial area or assessed value.

Thereupon, if the owner of any lot, block, tract, or parcel of land has
failed or refused to construct or repair his portion of the sidewalk in
accordance with the provisions of the ordinance, the specified officer or
board shall proceed to prepare a special tax list against those lots,
blocks, tracts or parcels of land in front of or touching upon which the
sidewalk has not been constructed or repaired, ascertaining by computation
the amount of special taxes and the annual installments thereof to be
charged against each of those lots, blocks, tracts, or parcels of land on
account of the construction or repair of the sidewalk, according to the
rule fixed for the levy of that special tax by the ordinance.

This special tax list shall be filed in the office of the specified
officer or board, and this officer or board shall thereupon issue warrants
directed to the municipal collector, or to such officer as may be
designated in the ordinance, for the collection of the amount of special
tax so ascertained and appearing from this special tax list to be due from
the respective lots, blocks, tracts, or parcels of land touching upon the
line of the sidewalk. However, the aggregate amount of each special tax
shall be divided into 5 annual installments of equal amounts, except that
all fractional amounts shall be added to the first installment, so as to
leave the remaining installments equal in amount and each a multiple of
$100.

The first installment shall be due and payable on the second day of
January next after the date of the first voucher issued on account of the
work done, and the second installment one year thereafter, and so on
annually until all installments are paid. The specified officer or board
shall file in the office of the municipal collector, or such officer as may
be designated to collect the tax, a certificate, signed by the officer or
secretary of the board preparing the tax list, of the date of the first
voucher and of the amount thereof within 30 days after the issuance
thereof.

All the installments shall bear interest as provided in this section
until paid, at the rate of not to exceed 6% annually. Interest on
assessments shall begin to run from the date of the first voucher issued on
account of work done. The interest on each installment shall be payable as
follows: On the second day of January next succeeding the date of the first
voucher as certified, the interest accrued up to date on all unpaid
installments shall be due and payable and it shall be collected with the
installment. Thereafter the interest on all unpaid installments shall be
payable annually and be due and payable at the same time as the installment
maturing in that year and be collected therewith.

In all cases the municipal collector, or the officer designated to
collect the tax, whenever payment is made of any installment, shall collect
all interest that is due up to the date of that payment, whether the
payment is made at or after maturity. Any person may at any time pay the
whole assessment against any lot, block, tract or parcel of land, or any
installment thereof, with interest as provided in this section up to the
date of payment. The municipal collector, or the officer designated to
collect the tax, shall proceed to collect the warrants by mailing a written
notice to the address of the party who last paid the general taxes on the
respective lots, blocks, tracts, or parcels of land in the list, that the
tax list is in his possession for collection. All money so collected shall
be immediately paid over by that officer to the municipal treasurer of that
municipality.

(Source: Laws 1961, p. 576.)

65 ILCS 5/11-84-4

(65 ILCS 5/11-84-4) (from Ch. 24, par. 11-84-4)

Sec. 11-84-4.

Upon failure to collect the special tax as hereinbefore
provided in this Division 84, the municipal collector, or the officer
designated to collect the tax on or before the first day of August in each
year, shall make a written report of this special tax to such general
officer of the county as may be authorized by law to apply for judgment
against and sell lands for taxes due the county or state. This report shall
also contain an enumeration of (1) all the lots, blocks, tracts, or parcels
of land upon which this special tax remains unpaid, (2) the names of the
respective owners thereof, so far as the names are known to the collecting
officer, (3) the amount due and unpaid upon each lot, block, tract, or
parcel and (4) a copy of the ordinance ordering the construction of the
sidewalk. This report shall be accompanied by the oath of the officer that
the list is a correct return of the lots, blocks, tracts, or parcels of
land on which the special tax levied by authority of the municipality for
the cost or partial cost, as the case may be, of the sidewalk specified in
that ordinance remains due and unpaid, and that the amounts therein stated
as due and unpaid, have not been collected, nor any part thereof. This
report, when so made, is prima facie evidence that all the forms and
requirements of the law in relation to making that return have been
complied with, and that the special tax, as mentioned in the report, is due
and unpaid.

(Source: Laws 1961, p. 576.)

65 ILCS 5/11-84-5

(65 ILCS 5/11-84-5) (from Ch. 24, par. 11-84-5)

Sec. 11-84-5.

When the specified general officer of the county receives
such a report, he shall at once proceed to obtain judgment against the
lots, blocks, tracts, or parcels of land enumerated therein for the special
tax remaining due and unpaid, in the same manner as may be provided by law
for obtaining judgment against land for taxes due and unpaid to the county
and state, and in the same manner shall proceed to sell the same for the
special tax due and unpaid. In obtaining this judgment, and making this
sale, the specified officer shall be governed by the general revenue laws
of Illinois, except when otherwise provided in this Division 84. The
general revenue laws shall also apply to the execution of certificates of
sales and deeds, and to the force and effect of these sales and deeds. All
other laws in relation to the enforcement and collection of taxes, and
redemption from tax sales, shall apply to proceedings to collect this
special tax, except as otherwise provided in this Division 84.

(Source: Laws 1961, p. 576.)