reglab/housing_qa huggingface dataset:
35 ILCS 200/22-95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

(35 ILCS 200/22-95)Sec. 22-95. Order of court setting aside certificate of purchase;  payments.  Any judgment or order of the circuit court, setting aside the lien  under the certificate of purchase filed in accordance with Section 22-90 shall  provide that the claimant pay to the city, village or incorporated town, or its  assignee holding the certificate of purchase, the following:(a) the amount for which the same was sold, together     with the amount of the penalty bid at the tax sale, if set aside before the expiration of 6 months from the day of sale;(b) if between 6 and 12 months, the amount for which     the same was sold together with twice the amount of the penalty bid;(c) if between 12 and 18 months, the amount for which     the same was sold together with 3 times the amount of the penalty bid;(d) if between 18 months and 2 years, the amount for     which the same was sold together with 4 times the amount of the penalty bid at the sale;(e) if after 2 years, the amount for which the same     was sold together with 4 times the amount of the penalty bid at the sale, and interest thereafter at the rate of 5% per year on the amount for which the same was sold.In all cases, the claimant shall also pay costs of $10 in counties of  3,000,000 or more inhabitants and $5 in counties with less than 3,000,000  inhabitants.A final judgment or order of the circuit court in any case or in an eminent  domain proceeding under the Eminent Domain Act involving  the title to or interest in any property in which the city, village or  incorporated town, or its assignee holding a certificate of purchase, has an  interest, or setting aside any lien under the certificate filed under this Code  shall not be entered, until the claimant makes reimbursement to the city,  village or incorporated town or its assignee holding the certificate of  purchase. The county clerk is entitled to a fee of $5 in counties with  3,000,000 or more inhabitants and $2 in counties with less than 3,000,000  inhabitants for preparing the estimate of the amount required to redeem. The  estimate of the county clerk is prima facie evidence in all courts of the  amount due to such city, village or incorporated town or its assignee.       (Source: P.A. 94-1055, eff. 1-1-07.)
35 ILCS 200/Tit. 8 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 8 - Tax Objections

 TITLE 8.      TAX OBJECTIONS
35 ILCS 200/Art. 23 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 8 - Tax Objections

 Article 23.      Procedures and Adjudication for Tax Objections
35 ILCS 200/23-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 8 - Tax Objections

Sec. 23-5.     Payment under protest.     Beginning with the 1994 tax year in  counties with 3,000,000 or more inhabitants, and beginning with the 1995 tax  year in all other counties, if  any person desires to object to all or any part of a property tax for any year,  for any  reason other than that the property is exempt from taxation, he or she shall  pay all of the tax due  within 60 days from the first penalty date of the final installment of taxes  for that year. Whenever taxes are paid in compliance with this Section and a  tax objection complaint is filed in compliance with Section 23-10, 100% of the  taxes shall be deemed paid under protest without the filing of a separate  letter of protest with the county collector.    (Source: P.A. 88-455; 89-126, eff. 7-1195.)
35 ILCS 200/23-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 8 - Tax Objections

Sec. 23-20. Effect of protested payments; refunds. No protest shall  prevent or be a cause of delay in the distribution of  tax collections to the taxing districts of any taxes collected which were  not paid under protest.  If the final order of the Property Tax Appeal Board or of a court results  in a refund to the taxpayer, refunds shall be made by the collector from  funds  remaining in the Protest Fund until such funds are exhausted and  thereafter from the next funds collected after entry of the final order until  full payment of the refund and interest thereon has been made.  Interest from the date of payment, regardless of whether the  payment was made before the effective date of  this  amendatory Act of 1997, or from the date payment is due,  whichever is  later, to the date of refund shall also be paid  to  the taxpayer at the annual rate of the lesser of (i) 5% or (ii) the percentage increase in the Consumer Price Index For All Urban Consumers during the 12-month calendar year preceding the levy year for which the refund was made, as published by the federal Bureau of Labor Statistics.       (Source: P.A. 94-558, eff. 1-1-06.)
35 ILCS 200/23-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 8 - Tax Objections

Sec. 23-25.     Tax exempt property; restriction on judicial determinations.(a) No taxpayer  may file an objection as  provided in Section 21-175 or Section 23-10 on the grounds that the  property is exempt from  taxation, or otherwise seek a judicial determination as to tax exempt status,  except as provided in Section 8-40  and except as otherwise provided in this  Section and Section 14-25 and Section 21-175.(b) Nothing in this Section shall  affect the right of a governmental agency to seek a judicial determination as  to the exempt status of property for those years during which eminent domain  proceedings were pending before a court, once a certificate of exemption for  the property is obtained by the governmental agency under Section 8-35 or  Section 8-40.(c) This Section shall not apply to exemptions granted under Sections  15-165  through 15-180.(d) The limitation in this Section shall not apply to court proceedings  relating to an exemption for the 1985 assessment year and preceding assessment  years. However, an order entered in any such proceeding shall not preclude the  necessity of applying for an exemption for 1986 or later assessment years in  the manner provided by Section 16-70 or 16-130.(e) The limitation in this Section shall not apply to court proceedings to  establish an exemption for any specific assessment year, provided that the  plaintiff or its predecessor in interest in the property has established an  exemption for any subsequent or prior assessment year on grounds comparable to  those alleged in the court proceedings.  For purposes of this subsection, the  exemption for a subsequent or prior year must have been determined under  Section 8-35 or a prior similar law by the Department or a predecessor agency,  or under Section 8-40.  Court proceedings permitted by this subsection may be  initiated while proceedings for the subsequent or prior year under Section  16-70, 16-130, 8-35, or 8-40 are still pending, but judgment shall not be  entered until the proceedings under Section 8-35 or 8-40 have terminated.    (Source: P.A. 89-126, eff. 7-11-95; 90-679, eff. 7-31-98.)
35 ILCS 200/23-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 8 - Tax Objections

Sec. 23-30.     Conference on tax objection.     Following the  filing of an objection under Section 23-10, the court may hold a  conference  with the objector and the State's Attorney. Compromise  agreements on tax objections reached by conference shall be filed with the  court, and the parties shall prepare an order covering  the settlement  and submit the order to the court for  entry.    (Source: P.A. 88-455; 89-126, eff. 7-11-95.)
35 ILCS 200/23-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 8 - Tax Objections

Sec. 23-35.     Tax objection based on budget or appropriation ordinance.       Notwithstanding the provisions of Section 23-10, no objection to  any property  tax levied by any municipality shall be sustained by any court because of the  forms of any budget or appropriation ordinance, or the degree of itemization or  classification of items therein, or the reasonableness of any amount budgeted  or appropriated thereby, if:(a) a tentative budget and appropriation ordinance     was prepared at  the direction of the governing body of the municipality and made conveniently available to public inspection for at least 30 days prior to the public hearing specified below and to final action thereon;(b) at least one public hearing has been held by the     governing body as to the tentative budget and appropriation ordinance prior to final action thereon, and notice of the time and place where copies of the tentative budget and appropriation ordinances are available for public inspection, and the time and place of the hearing, has been given by publication  in a newspaper published in the municipality at least 30 days prior to the time of the hearing, or, if there is no newspaper published in the municipality, notice of the public hearing has been given by publication in a newspaper of general circulation in the municipality; and(c) the budget and appropriation ordinance finally     adopted is substantially identical, as to the matters to which objection is made, with the tentative budget and appropriation ordinance submitted at the public hearing, unless the taxpayer making the objection has made the same objection in writing and with the same specificity to the governing body of the municipality prior to the adoption of the budget and appropriation ordinance."Municipality", as used in this Section, means all municipal corporations  in, and political subdivisions of, this State except the following: counties;  cities, villages and incorporated towns; sanitary districts created under  the Metropolitan Water Reclamation District Act; forest preserve districts  having a population of 3,000,000 or more, created under the Cook County Forest  Preserve Park District Act; boards of education of school districts in cities  exceeding 1,000,000 inhabitants; the Chicago Park District created under the  Chicago Park District Act; and park districts as defined in subsection (b) of  Section 1-3 of the Park District Code.    (Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/23-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 8 - Tax Objections

Sec. 23-40.     Error or informality in making levy or in certifying or filing.       In all judicial proceedings concerning the levying and collection of taxes, an  error or informality of any officer or officers in making any tax levy or in  certifying or filing the levy not affecting the substantial justice of the levy  itself, shall not vitiate or void the levy or affect the tax.  When the error  or informality in a levy, its certification, filing or publication can be  corrected by amendment, or a levy can be sufficiently itemized, the purpose  defined and made certain by amendment, made prior to the entry of any order of  court affecting the levy or the collection of taxes thereon, an amendment or  amendments, certification, filing or publication may be made by the taxing  bodies affected.  The ordinance, resolution, publication or certificate, as  amended, certified, filed or published, shall, upon proof of such amendment or  amendments, certification, filing or publication being made to the court, have  the same force and effect as though originally adopted, published, filed and  certified in the amended form. The aggregate amount or rate of the original  levy shall not be increased by an action taken under this Section.  A statute  terminating the time within which appropriations or tax levies may be made,  published, certified or filed, shall not apply to any republication,  recertification or refiling, or to any amendment or revision authorized or  permitted by this Section.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/23-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 8 - Tax Objections

(35 ILCS 200/23-45)Sec. 23-45.     Time limit after objection is filed with the Court.     If, after  10 years from the  date an objection is filed there has been no further action on the objection,  the objection shall be dismissed as a matter of law with prejudice.  The  circuit clerk shall enter the dismissal of record.  The Collector may then  distribute the taxes.  The Collector shall determine whether to use the tax  rates for the year the objection was filed or the tax rates for the most recent  tax year in distributing the taxes.  This Section applies to tax objections  filed before, on, or after the effective date of this amendatory Act of  1996.    (Source: P.A. 89-695, eff. 12-31-96.)
35 ILCS 200/Tit. 9 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

 TITLE 9.      OTHER PROVISIONS
35 ILCS 200/Art. 24 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

 Article 24.      General Provisions
35 ILCS 200/24-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 24-5.     Tax on personal property.     Ad valorem personal property taxes  shall not be levied on any personal property having tax situs in this State.  However, this Section shall not prohibit the collection after January 1, 1979  of  any taxes levied under this Code prior to January 1, 1979, on personal property  subject to assessment and taxation under this Code prior to January 1, 1979. No  property lawfully assessed and taxed as personal property prior to January 1,  1979, or property of like kind acquired or placed in use after January 1, 1979,  shall be classified as real property subject to assessment and taxation. No  property lawfully assessed and taxed as real property prior to January 1, 1979,  or property of like kind acquired or placed in use after January 1, 1979, shall  be classified as personal property.     (Source: P.A. 82-935; 88-455.)
35 ILCS 200/24-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 24-10.         Statute of limitations for collection of penalties and interest  on delinquent personal property taxes.   Any interest or penalty on personal  property tax levied pursuant to the Revenue Act of 1939 by any taxing district,  as defined in that Act, located in a county of less than 400,000 inhabitants,  shall not be collected more than 7 years after the date on which the tax was  initially levied, notwithstanding any judgment which has been obtained in  relation to collection of the tax.  For purposes of this Section, "personal  property tax" means a tax on personal property imposed by taxing districts  pursuant to the Revenue Act of 1939 prior to abolition of authority to impose  personal property tax in Illinois.    (Source: P.A. 86-179; 88-455.)
35 ILCS 200/24-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 24-15.     Forms and instructions.     The Department shall make out and  forward to each county clerk for the use of the clerks and other officers,  suitable forms and instructions. All instructions shall be strictly complied  with by the officers in the performance of their duties. The Department shall  give its opinion and advice on all questions of doubt as to the intent and  meaning of the provisions of this Code.    (Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/24-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 24-20.     Subpoenas.     Any person  may serve any subpoena issued under this Code.    (Source: Laws 1965, p. 354; P.A. 88-455.)
35 ILCS 200/24-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 24-25.     Notices.     All notices required by this Code shall be written or  printed notices and shall be served personally upon the persons entitled to  notice, or their agents, or by sending the notice by mail to the person so  entitled to notice, or to his or her agent, if the residence or business  address of the person is known, or by reasonable effort can be  ascertained. If  the address of a person can not be ascertained, then the notice shall be sent  to the address of the person who last paid the taxes upon the property in  question. A failure to give any notice required by this Code shall not impair  or affect the validity of any assessment as finally made.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/24-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 24-30.     Oaths.     Any oath, authorized to be administered under this Code,  may be administered by an assessor or deputy assessor, or by any other officer  having authority to administer oaths.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/24-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 24-35. Property Tax Reform and Relief Task Force.(a) There is created the Property Tax  Reform and Relief Task Force consisting of  9 members appointed as follows: 3 members appointed by the President of the Senate, one of whom shall be designated as the chair of the Task Force upon appointment; 2 members appointed by the Minority Leader of the Senate; 2 members appointed by the Speaker of the House of Representatives; and 2 members appointed by the Minority Leader of the House of Representatives.(b) The Task Force shall conduct a  study of the property tax system in Illinois and investigate  methods of reducing the reliance on property taxes and  alternative methods of funding.(c) The members of the Task Force shall serve  without compensation but shall be reimbursed for their  reasonable and necessary expenses from funds appropriated for that purpose.(d) The Task Force shall submit its findings to  the General Assembly no later than January 1, 2010, at  which time the Task Force is dissolved.(e) The Department of Revenue shall provide administrative support to the Task Force.         (Source: P.A. 95-644, eff. 10-12-07.)
35 ILCS 200/24-36
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 24-36. (Repealed).  (Source: P.A. 101-181, eff. 8-2-19. Repealed internally, eff. 12-31-20.)
35 ILCS 200/Art. 25 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

 Article 25.      Penalties
35 ILCS 200/25-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 25-5.     Delivery and receipt of collector's book before bond approved.     If  any county clerk delivers the tax books into the hands of the county collector,  or if any collector receives the books or collects any taxes before the  collector's bond has been approved and filed, as required by this Code, the  clerk and collector, and each of them, shall be liable to a penalty of not less  than $500, and all damages and costs, to be recovered in a civil action. The  State's Attorney shall bring suit, in the name of the People of the State of  Illinois. Nothing in this Section shall be construed as relieving the sureties  of a collector from liabilities incurred under a bond not approved and filed as  required by this Code.    (Source: P.A. 76-2254; 88-455.)
35 ILCS 200/25-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 25-10.         Failure of collector to obtain timely judgment or present list  of errors. If any collector, by his own neglect, fails to obtain judgment  within the time prescribed by this Code, or fails to present his list of errors  in assessment of property at the time required by this Code, he shall lose the  benefit of any abatement to which he might have been entitled, and shall pay to  the county the full amount charged against him, except that in the 10 years  next following the completion of a general reassessment of property in any  county with 3,000,000 or more inhabitants, the collector is under no duty to  obtain judgment earlier than 30 days after taxes upon property have become  delinquent and have begun to bear interest.    (Source: P.A. 83-121; 88-455.)
35 ILCS 200/25-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 25-15.         Knowing failure of local assessment officer to perform  duties. Any local assessment officer or other person whose  duty it is to assess property for taxation or equalize any assessment,  who refuses or knowingly or wilfully neglects any duty required of him  by law, or who consents to or connives at any evasion of this Code whereby any  property required to be assessed is unlawfully exempted in whole or in part, or  the valuation thereof is set down at more or less than is required by law, is  guilty of a Class A misdemeanor. He or she shall also be liable upon his bond  to the party injured for all damages sustained by that party.  He or she shall  also be removed from office by the judge of the court before whom he or she is  tried and convicted.    (Source: P.A. 77-2236; 88-455.)
35 ILCS 200/25-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 25-20.     Knowing failure of public officer to perform duties.     Every  public officer who refuses to perform or knowingly neglects any duty enjoined  upon him by this Code, or who consents or connives to evade its provisions,  whereby any proceeding required by this Code shall be prevented or hindered, or  whereby any property required to be listed for taxation is unlawfully exempted  or the same be entered upon the assessment or collector's books at less than  the value required by this Code, or the percentage as may be provided by a  county ordinance adopted under Section 4 of Article IX of the Constitution of  Illinois, shall, for every such offense, neglect or refusal, be liable, on the  complaint of any person, for double the amount of the loss or damage caused  thereby, to be recovered in a civil action in the name of the People of the  State of Illinois in any court having jurisdiction, and may be removed from  office at the discretion of the court.    (Source: P.A. 80-247; 88-455.)
35 ILCS 200/25-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

Sec. 25-25.         Failure of officer to perform duties if no other penalty  provided. If any officer fails or neglects to perform any of the duties  required of him by this Code, upon being required so to do  by any person  interested in the matter, and for the failure or neglect to perform that duty  there is no other or specific penalty provided in this Code, he shall be liable  to a fine of not less than $10 nor more than $500, to be recovered in a civil  action in the circuit court of the proper county, and may be removed  from  office at the discretion of the court. Any officer who  knowingly violates any of the provisions of this Code, for the violation of  which there is no other specific penalty provided in this Code, shall be  liable to a fine not less than $10 nor more than $1,000 to be recovered in a  civil action in the name of the People of the State of Illinois, in any court  having jurisdiction and may be removed from office at the discretion of the  court. Fines when recovered shall be paid into the county treasury.    (Source: Laws 1939, p. 886; P.A. 88-455.)