reglab/housing_qa huggingface dataset:
35 ILCS 200/19-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-20.     Township collector; vacancy.     If any township collector refuses  to serve, is prevented from completing his or her duties, or the office becomes  vacant for any reason, the township board of trustees shall forthwith appoint a  collector for the remainder of the year, who shall give the same security, be  subject to the same penalties, and have the same power and compensation as the  township collector that he or she replaces. The county collector shall  forthwith be notified of the appointment. The appointment shall not relieve the  former township collector or his or her sureties from any liability incurred.  The person resigning shall not be reappointed to complete the collections in  any township in the county.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/19-23
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-23.     Township collector fees.     Collectors in cities or  incorporated towns, in counties of  the first and second classes, shall receive such fees as may be  prescribed by the common council or board of trustees of their  respective cities or incorporated towns, not exceeding in any case 2% of the  amount collected by them.    (Source: P.A. 89-233, eff. 1-1-96.)
35 ILCS 200/19-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-25.     Extension of collection time after appointment of new collector.     In case of an appointment under Section 19-20, the chairman of the county  board, or the supervisor of the township, may extend the time for the  collection of taxes for a period not exceeding 20 days.  The county collector  shall be notified of the extension, but the extension shall not affect the date  on which taxes become delinquent.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/19-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-30.     Record keeping after appointment of new collector.     The appointed  township collector shall keep an account of all collections made by the former  collector, so far as he or she can determine. When anyone presents a receipt  for taxes paid to the former collector, the appointed collector shall note in  the collector's book to whom and when paid.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/19-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-35.     County collectors.     The treasurers of all counties shall be  ex-officio county collectors of their counties.    (Source: P.A. 76-2516; 88-455.)
35 ILCS 200/19-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-40.     County collector's bond and oath.     Each county collector as soon  as elected and qualified and before entering upon the duties of office as  collector, in addition to the bond as treasurer, shall furnish a bond in such  penalty and with such security as the county board considers sufficient.  In  counties with 3,000,000 or more inhabitants, the bond shall be in a penal sum  of not less  than $1,500,000.  The signatures to the bond, signed by a mark,  shall be witnessed, but in no other case shall witness be required.  The bond  shall be substantially in the following form:Know All Men by These Presents, that we, A. B. collector, and C. D. and  E. F. securities, all of the county of .... and State of Illinois, are held  and firmly bound unto the People of the State of Illinois, in the penal sum  of .... dollars, for the payment of which, well and truly to be made, we  bind ourselves, each of us, our heirs, executors and administrators,  successors and assigns, firmly by these presents.Signed and sealed on (insert date).The condition of the foregoing bond is such that if the above bound A.B.  performs all the duties required to be performed as collector  of the taxes in the county of ...., in the State of Illinois, in the time  and manner prescribed by law, and when succeeded in office,  shall surrender and deliver to his or her successor in office, all books,  papers and moneys appertaining to the office, except as hereinafter provided,  then the foregoing 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  either under the laws of the State of Illinois, or the United States  wherein the collector has placed the funds in his or her custody or  control, or any part thereof.    A. B. ....(SEAL) C. D. ....(SEAL) E. F. ....(SEAL)He or she shall also take and subscribe an oath, to be endorsed on the back  of the bond substantially as follows:I do solemnly swear that I will support the Constitution of the State of  Illinois, and that I will faithfully discharge the duties of the office of  county collector according to the best of my ability.    (Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/19-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-45.     Approval of bond.     The county collector's bond shall be approved  by the county board and recorded on the board's records. The county clerk shall  attach his or her certificate to the bond, under the seal of the office,  showing that it has been duly approved and recorded. The bond, when approved  and recorded, shall, from that time until 2 years after the expiration of the  term of office of the collector for or during which the bond is furnished, be a  lien against the property of the collector, situated in the county of which  such collector is the collector, until he or she has complied with the  conditions thereof.The chairman of the county board, a circuit judge residing in the county  and the county clerk also may approve the bond of the county collector, and the  bond, when so approved, shall be subject to the same provisions as if approved  by the county board.    (Source: P.A. 87-1189; 88-455.)
35 ILCS 200/19-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-50.     Filing of county collector's bond.     Tax books or lists shall not  be placed in the hands of the county collector until the bond has been approved  and recorded as required by Section 19-45. Nothing in this Section shall be  construed as relieving the securities of a collector from liabilities incurred  under a bond not approved and recorded as required by Section 19-45.    (Source: P.A. 87-1189; 88-455.)
35 ILCS 200/19-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-55.     Sureties on collector's bonds.     No chairman of the county board,  clerk of the circuit court, county clerk, sheriff, deputy sheriff or coroner  shall be permitted to be a surety on the bond of a county, township or deputy  collector or county treasurer.    (Source: Laws 1965, p. 631; P.A. 88-455.)
35 ILCS 200/19-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-60.     Bond as security for taxes collected.     The bond of every county  or township collector shall be held to be security for the payment by the  collector to the county treasurer and the taxing districts and proper  authorities, of all taxes, special assessments which are collected or received  on their behalf, and of all penalties which are recovered against him.    (Source: P.A. 90-655, eff. 7-30-98.)
35 ILCS 200/19-65
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-65.     Release of sureties - New bond.     A surety on any bond may ask to  be released from any further liability at any time after the execution of that  bond, if the surety has reason to believe that the officer named in the bond  will fail to comply with the conditions thereof.  To be released, the surety  shall file with the county clerk a notice in writing, verified under oath,  setting forth the facts in the case; whereupon the clerk with whom the notice  is filed, shall notify the officer to give  additional security, equal to the  security about to be released by the county board.  The notice may be served by  the clerk, or by any person appointed by the board or clerk. If the officer so  notified does not appear and give additional security within 2 days after  notification, the county board may remove him or her from office. The presiding  officer of the county board, with the advice and consent of the county board,  shall appoint some person to fill the vacancy occasioned by the removal, who  shall execute bond, qualify and perform the duties required.    (Source: P.A. 78-1128; 88-455.)
35 ILCS 200/19-70
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-70.     Improper use of funds by collector.     If a surety on any  collector's bond is satisfied that the collector is making improper use of the  funds collected by him or her, or has absconded, or is about to abscond,  whereby the surety may become liable to pay any sum of money, the surety may  obtain a court order against the goods and chattels of the collector just as he  or she would be authorized to do if the collector was personally indebted to  the surety. The money collected on that property shall be paid to the appointed  county collector for distribution to those taxing districts entitled to the  proceeds.    (Source: P.A. 83-346; 88-455.)
35 ILCS 200/19-75
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-75.     Appointment of deputies; Bond.     Collectors  may appoint deputies by an instrument in writing, duly  signed, and may also revoke any such appointment at their pleasure and may  require bonds or other securities from the deputies, to secure  themselves. Each deputy shall have the same authority as the collector to  collect the taxes levied or assessed within the portion of the taxing  district assigned to him or her. Each collector shall be responsible to  the taxing districts and taxpayers for all moneys collected and for all actions  by any deputy while acting as a deputy, and for any omission of duty. Any bond  or security taken from a deputy by a collector, under this Section, shall be  available to the  collector, his or her representatives and securities, to  indemnify them for any loss or damage arising from any act of the deputy.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/19-80
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 19-80.     Death of county collector.     Upon the death of any county  collector during the time the tax books are in his or her hands, and before the  time for making settlements, the county clerk shall take charge of the tax  books. The clerk shall appoint one or more competent persons to examine the tax  books. The appointed persons shall ascertain the amount remaining uncollected,  and make out an abstract of the same, except that if there is only a small  portion of the taxes collected at the time of the death of the collector, the  amount actually collected shall be ascertained, and the same books used in  completing the collections.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/Art. 20 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Article 20.      Tax Collection Process
35 ILCS 200/Art. 20 Div. 1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Division 1.      Billing procedures
35 ILCS 200/20-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-5. Mailing or e-mailing tax bill to owner.(a) Every township collector, and every  county collector in cases where there is no township collector, upon receiving  the tax book or books, shall prepare tax bills showing each installment of  property taxes assessed, which shall be filled out in accordance with Section  20-40. A copy of the bill shall be mailed by the collector, at least 30 days  prior to the date upon which unpaid taxes become delinquent, to the owner of  the property taxed or to the person in whose name the property is taxed.(b) The collector may send the bill via e-mail as provided in subsection (b) of Section 20-20.  However, no bill shall be sent to a property owner or taxpayer via e-mail unless that owner or taxpayer shall have first made such a request to the collector in writing.   (Source: P.A. 98-628, eff. 1-1-15.)
35 ILCS 200/20-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-10.     Mailing to mortgage lender.     When the copy of the tax bill is  mailed by the collector to the owner or person at or in care of the address of  a mortgage lender, the mortgage lender, within 15 days of receiving the copy,  shall furnish and mail an additional copy of the bill to each mortgagor of the  property at his or her last known address as shown on the records of the  mortgage lender. However, if the property referred to in the copy is situated  in a county which uses the estimated or accelerated billing methods, only an  additional copy of the bill for the final installment of taxes due with respect  to the real property shall be furnished and mailed by the mortgage lender to  the mortgagor.  A copy may be used by the collector in receipting for the tax  paid, and a copy or record shall be retained by the collector.    (Source: P.A. 86-957; 87-818; 88-455.)
35 ILCS 200/20-12
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-12.     Duplicate copies of tax bills.     The collector, upon approval  by  the county board, shall assess a fee of up to $5  for each duplicate tax bill provided to any mortgage lender as defined in  Section 1-90 who is not the property  owner of record.  All amounts collected under this Section shall be deposited into the  Tax Sale Automation Fund established in Section 21-245 of this Code.    (Source: P.A. 91-551, eff. 8-14-99.)
35 ILCS 200/20-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-20. Changes in address for mailing tax bill.(a) To insure that a person  requesting a change of the address to which a property tax bill is sent has a  legal interest in the property or authority to act on behalf of the owner of  the property, the county collector in every county with less than 3,000,000  inhabitants or less shall establish and enforce a procedure for requiring  identification or certification of the identity of taxpayers who request a  change in the address to which their tax bill is mailed. No change of address  shall be implemented unless the person requesting the change is the owner of  the property, a trustee or a person holding the power of attorney from the  owner or trustee of the property. However, if a property owner conveys a permanent change of address in writing to the United States Postal Service, then, on or after the effective date of that change of address, the county collector may mail a property tax bill to the property owner at his or her new address regardless of whether or not the owner notifies the collector of the address change.(b) As an alternative to  mailing a copy of the bill, the collector may send the tax bill via e-mail at the request of the taxpayer, subject to the provisions of subsection (b) of Section 20-5 of this Act.  If the taxpayer makes such a request, then the taxpayer shall notify the collector of any change in his or her e-mail address as soon as possible after the address is changed. (Source: P.A. 97-1084, eff. 8-24-12; 98-628, eff. 1-1-15.)
35 ILCS 200/Art. 20 Div. 2 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Division 2.      Payment and handling of funds
35 ILCS 200/20-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-25. Forms of payment.(a) Taxes levied by taxing districts may be  satisfied by payment in legal money of the United States, cashier's check,  certified check, post office money order, bank money order issued by a national  or state bank that is insured by the Federal Deposit Insurance Corporation, or  by a personal or corporate check drawn on such a bank, to the respective  collection officers who are entitled by law to receive the tax payments or by  credit card in accordance with the Local Governmental Acceptance of Credit  Cards Act. A  county collector may refuse to accept a personal or corporate check within 45 days before a  tax sale or at any time if a previous payment by the same payer was returned by a bank for any reason.(b) Beginning on January 1, 2012, subject to compliance with all applicable purchasing requirements, a county with a population of  more than 3,000,000 is required to accept payment by credit card for each installment of property taxes; provided that all service charges or fees, as determined by the county, associated with the processing or accepting of a credit card payment by the county shall be paid by the taxpayer. If a taxpayer elects to make a property tax payment by credit card and a service charge or fee is imposed, the payment of that service charge or fee shall be deemed voluntary by the taxpayer and shall not be refundable.  Nothing in this subsection requires a county with a population of more than 3,000,000 to accept payment by credit card for the payment on any installment of taxes that is delinquent under Section 21-10, 21-25, or 21-30 of the Property Tax Code or for the purposes of any tax sale or scavenger sale under Division 3.5, 4, or 5 of Article 21 of the Property Tax Code.  A county that accepts payment of property taxes by credit card in accordance with the terms of this subsection shall not incur liability for or associated with the collection of a property tax payment by credit card.  The public hearing requirement of subsection (a) of Section 20 of the Local Governmental Acceptance of Credit Cards Act shall not apply to this subsection.  This subsection 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. 96-1248, eff. 7-23-10; 96-1250, eff. 7-23-10; 97-333, eff. 8-12-11.)
35 ILCS 200/20-27
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-27. Reimbursement of tax proceeds for annexed property.  Notwithstanding any other provision of law, beginning in taxable year 2010, if property is annexed to a municipality under Section 7-1-13 of the Illinois Municipal Code at any time during the taxable year, any taxpayer who  is liable for paying property taxes on the property during the taxable year may apply to the municipality for a refund of the amount of property taxes (i)  paid by the taxpayer, (ii) distributed to the municipality, and (ii) attributable to the annexed property for the portion of the taxable year during which the property was not included in the municipality.  The municipality shall refund those amounts to the taxpayer within 60 days after the application is received.A home rule unit may not regulate the collection or distribution of tax proceeds in a manner inconsistent with this Section.  This  subsection 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. 96-1351, eff. 7-28-10.)
35 ILCS 200/20-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-30.     Designation of depository for township collector.     When  requested by the township collector, the township board of trustees or, where  the powers and duties of that board have been succeeded to by some other  governing body, then that governing body, shall designate one or more banks or  savings and loan associations in which the funds received by the township  collector, by virtue of the office, may be deposited. Once a bank or savings  and loan association has been designated it shall continue as a designated  depository until 10 days after a new depository is designated and qualified  under this Section. When a new depository is designated, the township board of  trustees or other governing body shall notify the sureties of the township  collector of that fact, in writing, at least 5 days before the transfer of  funds. The township collector is discharged from responsibility for all funds  deposited in the bank or savings and loan association while those funds are so  deposited.No bank or savings and loan association shall receive public funds under this  Section, unless it has complied with the requirements of Section 6 of the  Public Funds Investment Act.    (Source: P.A. 83-541; 88-455.)
35 ILCS 200/20-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-35.     Investments by county collector.     The county collector shall, as  provided in Section 2 of the Public Funds Investment Act, invest and reinvest  the proceeds of the lesser of any taxes paid under protest or funds withheld  from distribution and held in a Protest Fund, as provided in Section 23-20.  The investments shall be obligations of the United States Government maturing  not more than 91 days after the date of purchase, or savings accounts,  including certificates of deposit, investment certificates or time deposit open  accounts, in banks or savings and loan associations insured by the United  States or other federal agency. Investments made in obligations of the United  States Government shall be at then existing market price and in any event not  to exceed par plus accrued interest.  The cost price of the obligations and all  savings accounts in banks or savings and loan associations  shall be considered as cash in the custody of the county collector.  All  earnings accruing on any Protest Fund investment or bank or savings  and loan association savings account in excess of those amounts paid as  interest on moneys refunded to taxpayers shall be credited to and paid into  the county corporate fund, except as provided in Section 23-20.No bank or savings and loan association shall receive public funds under this  Section unless it has complied with Section 6 of the Public Funds Investment  Act.After the effective date of this amendatory Act of 1997, no additional  funds  shall be deposited into a Protest Fund, other than interest on investments of  funds that were deposited into a Protest Fund prior to this amendatory Act of  1997.    (Source: P.A. 90-556, eff. 12-12-97.)