reglab/housing_qa huggingface dataset:
35 ILCS 200/20-135
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 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  government.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  preceding year.    (Source: P.A. 84-1454; 88-455.)
35 ILCS 200/20-140
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 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  and  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
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-145.     Penalty for failure to make a timely distribution.     Any county  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
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-150.     Payment on demand; collections on delinquent property.     The  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
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-155.     Failure to report and pay; suit on collector's bond.     If any  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
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 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.)
35 ILCS 200/Art. 20 Div. 4 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Division 4.      Errors and adjustments
35 ILCS 200/20-165
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-165. List of errors and inability to collect. On or before the third  Monday in December, annually, the county collector shall make out and file with  the county clerk a detailed list of errors in assessment of property and errors  in footing of tax books, giving in each case a description of the property, the  valuation and amount of each tax and special assessment, and cause of error.   County  collectors, in cases of removals and bankruptcies of taxpayers, may give the  same cause for the inability to collect as sworn to by the township collectors,  stating in their return that such was the statement made by the township  collector, and that the tax still remains uncollected.       (Source: P.A. 94-412, eff. 8-2-05.)
35 ILCS 200/20-170
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-170.     Double payment.     When taxes on a property have been paid more  than once for the same year, by different claimants, the county collector shall  report to the county clerk all surplus taxes so received, together with the  names of the claimants. Certified copies of the report, or the county clerk's  record thereof, shall be prima facie evidence in all courts of the payment of  tax on the property therein described for the year or years mentioned. The  township collectors shall report to the county collector taxes paid more than  once, by different claimants for the same year, and the county collector shall  report to the county clerk.    (Source: P.A. 76-2254; 88-455.)
35 ILCS 200/20-178
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec.  20-178. Certificate of error; refund; interest. When the county  collector  makes any refunds  due on certificates of error issued under Sections 14-15 through 14-25  that have been either  certified or adjudicated, the county collector shall pay the taxpayer interest  on the amount of the refund  at the rate of 0.5% per month.No interest shall be due under this Section for any time prior to 60 days  after  the effective date of  this amendatory Act of the 91st General Assembly. For certificates of error  issued prior to  the  effective date of this amendatory  Act of the 91st General Assembly, the county collector shall  pay the taxpayer interest from 60 days after the effective date of this  amendatory Act of the 91st General Assembly  until the date the refund is  paid. For certificates of error issued on or after the effective date of this  amendatory Act of the 91st General Assembly,  interest shall be paid from 60  days after the certificate of error is issued by the chief county assessment  officer to the  date the refund is made.  To cover the cost of interest, the county collector shall proportionately  reduce the distribution of  taxes collected for each taxing district in which the property is situated.This Section shall not apply to any certificate of error granting a homestead  exemption under  Section 15-170, 15-172,  15-175, 15-176, or 15-177.       (Source: P.A. 95-644, eff. 10-12-07.)
35 ILCS 200/20-180
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-180.         Uncollectible delinquent real estate taxes and special  assessments.  In cases where general taxes levied on real property have been  delinquent for a period of 20 years, the taxes shall be presumed to  be  uncollectible. In those cases, the County Clerk and the County Collector shall  enter upon the tax records in their respective offices where those taxes appear  the word "Uncollectible", and shall adjust the books and records of their  respective offices as provided in this Code. In cases where any installments of  special assessments or special taxes levied on real property have been  delinquent for a period of 30 years, the installments shall be presumed to be  uncollectible. In those cases, the Collector of the municipality which levied  the special assessment or special tax and the County Clerk and the County  Collector shall enter upon the tax records in their respective offices where  those assessments or taxes appear the word "Uncollectible" and shall adjust the  books and records of their respective offices.  When taxes have been designated  "uncollectible" under this Section, the municipality may use any money it holds  for payment of the special assessments or special taxes for improvements  similar to the projects for which the moneys were collected, and for the  purchase of real or personal property, in connection with those improvements.    (Source: P.A. 92-201, eff. 1-1-02.)
35 ILCS 200/20-185
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-185.     Bonds secured by uncollectible revenue.     When bonds issued by a  municipality are secured either by ad valorem tax levies or by specific  revenues other than ad valorem tax levies and the payment of the tax or  specific revenue has been delinquent for a period of 30 years the taxes or  revenue shall be presumed to be uncollectable and in those cases, the municipal  treasurer shall enter upon the appropriate bond issue records where the bonds  appear the words "CANCELLED - Revenue Uncollectable", and shall adjust the  books and records accordingly.When bonds have been designated as specified above the municipality may use  any money it holds for the payment of those bonds for any general corporate  purpose.    (Source: P.A. 81-692; 88-455.)
35 ILCS 200/20-190
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-190.         Statute of limitation for collection of delinquent real  estate taxes and special assessments.(a) If a taxpayer owes arrearages of taxes for a reason other than  administrative  error, actions for the collection of any  delinquent general tax, or the enforcement or foreclosure of the tax lien shall  be commenced within 20 years after the tax became delinquent, and  not  thereafter. After 20 years the tax lien shall be discharged and  released.Actions for the collection of any delinquent installments of special  assessments or special taxes, or the enforcement or foreclosure of the  special assessment lien shall be commenced within 30 years after the  installments became delinquent. After 30 years the lien for the installments  shall be discharged and released.(b) If a taxpayer owes arrearages of taxes due to an administrative error,  the  county  may not bill, collect, claim a lien for, or sell the arrearages of taxes for  tax  years earlier than the 2 most  recent tax years, including the current tax  year.(c) For purposes of this Section, "administrative error"  includes but is not limited  to  failure to include an extension for a taxing district on the tax bill, an error  in the  calculations of tax rates or extensions or any other mathematical error by the  county clerk, or a defective coding  by the county, but   does not include a  failure by the county to send a tax bill to the taxpayer, the failure by the  taxpayer to notify the assessor of a change in the tax-exempt status of  property, or any error concerning the assessment of the property.    (Source: P.A. 92-201, eff. 1-1-02.)
35 ILCS 200/20-195
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-195.     Omitted property.     The provisions of Sections 20-180 through  20-190 do not apply to taxes which have been levied as provided in Section  16-135.    (Source: P.A. 77-2747; 88-455.)
35 ILCS 200/20-200
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-200.     Application to pending actions.     The provisions of Sections  20-180 through 20-190 do not apply to any actions now pending in court or  instituted within the time limitations of Section 20-190 for the collection of  taxes or special assessments.    (Source: P.A. 78-245; 88-455.)
35 ILCS 200/20-205
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-205.     Unpaid suspense tax fund.     The amount of all general taxes  appearing upon the tax records of the counties of the State against which the  limitations in Sections 20-180 through 20-190 have run shall be transferred by  the collector or clerk of each county to a special account in the office of the  collector or clerk to be designated "Unpaid Suspense Tax Fund" and for all  accounting or other purposes the amount appearing on the books of the collector  or clerk shall not be given any value or held as having any value for any  purpose.    (Source: P.A. 78-245; 88-455.)
35 ILCS 200/20-210
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-210. Taxes payable in installments; payment under specification. Except as otherwise provided in Section 21-30, current taxes shall be payable  in 2 equal installments.  The collector, when requested by the party paying the  taxes, shall receive and receipt for the taxes in installments. The collector shall   receive taxes on part of any property charged with taxes when  a  particular specification of the part is furnished.  If the tax on the remainder  of the property remains unpaid, the collector shall enter that specification in  his or her return, so that the part on which the tax remains unpaid may be  clearly known.  The tax may be paid on an undivided share of property.  In that  case, the collector shall designate on his or her record upon whose undivided  share the tax has been paid.  (Source: P.A. 95-948, eff. 1-1-09.)
35 ILCS 200/20-215
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-215.     Application of tax payments.     In the payment of any installment  of real property taxes, the collector shall first apply the payments to  interest (including interest added upon forfeiture to real property taxes) and  costs. After the payment of interest and costs the payments shall be applied  upon the total tax.    (Source: P.A. 87-17; 88-455.)
35 ILCS 200/20-220
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-220.         Certificate of illegal tax collections on pollution control  facilities. Within 15 days after the receipt of a request by a taxing  district, the collector shall issue a certificate (hereinafter referred to as  the "Certificate") to the governing body or corporate authorities of the taxing  district setting forth (i) the aggregate amount of all taxes collected on  extensions upon pollution control facilities, as defined in Section 11-10, by  and distributed to the taxing district prior to the date of the issuance of the  Certificate, if those taxes have been held illegal by the final order of a  court, or any board, body or entity having jurisdiction, because the pollution  control facilities within the taxing district were incorrectly assessed or  valued, based upon the method of valuation under Section 11-15, at the time  taxes levied by or on behalf of the taxing district were extended (hereinafter  referred to as the "illegal taxes"), (ii) the aggregate amount of the illegal  taxes required to be deducted from the taxes of the taxing district during the  same calendar year as, and during the 2 full calendar years immediately  following, the date of the issuance of the Certificate (hereinafter referred to  as the "taxes to be deducted"), and (iii) the aggregate amount of the illegal  taxes deducted during the same calendar year as, and during the 2 full calendar  years immediately  preceding, the date of the issuance of the Certificate  (hereinafter referred to as the "deducted taxes").    (Source: P.A. 87-17; 88-455.)
35 ILCS 200/Art. 20 Div. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Division 5.      Settlement of Accounts
35 ILCS 200/20-230
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-230.     Settlement with county board.     On the third Monday in December,  annually, for all property taxes, the county board shall settle with and allow  the county collector credit for the allowance to which he or she is legally  entitled. 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, settlement shall be made at the regular meeting of the  county board held next after the 45th day after all taxes upon property become  delinquent and have begun to bear interest.    (Source: P.A. 83-121; 88-455.)
35 ILCS 200/20-235
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-235.     Credit for forfeited property.     If any property is forfeited to  the State for taxes or special assessments, the collector shall be entitled to  a credit in the final settlement, for the amount of the taxes or special  assessments on the forfeited properties.  The county shall allow the amount of  printers' fees expended, and be entitled to the fees, when collected.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/20-240
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-240.     Settlement lists to be filed with county clerk.     If there is no  session of the county board held at the proper time for settling and adjusting  the accounts of the county collector, the collector shall file the lists with  the county clerk, who shall examine the lists and correct the same, if  necessary, in like manner as the board is required to do. The county clerk  shall make an accurate computation of the value of the property and the amount  of the delinquent tax and special assessments returned, for which the collector  is entitled to credit.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/20-245
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-245.     Certification by county clerk.     The county clerk shall  immediately certify to the several authorities or persons with whom the county  collector is to make settlement, showing the valuation of property and amount  of taxes and special assessments due thereon allowable to the collector in the  settlement of their several accounts.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/20-250
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-250.     Verification of certified amounts.     The proper authorities or  persons shall, in their final settlements with the collector, allow him or  her credit for the amount so certified.  However, if those authorities or  persons have reason to believe that the amount stated in the certificate is not  correct, or that the allowance was illegally made, he or they shall return it  for correction. When it appears to be necessary, in the opinion of those  authorities or persons, he or they shall designate and appoint some competent  person to examine the collector's books and settlement. The person so  designated and appointed shall have access to the collector's books and papers,  appertaining to the collector's office or settlement, for the purpose of making  the examination.    (Source: P.A. 76-2254; 88-455.)
35 ILCS 200/20-255
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-255.     County board examination of settlement.     In all cases when the  adjustment is made with the county clerk, the county board shall, at the first  session thereafter, examine the settlement. If found correct, the board shall  enter an order to that effect.  However, if any omission or error is found, the  board shall cause it to be corrected, and a correct statement of the facts in  the case forwarded to the proper authorities or persons, who shall correct and  adjust the collector's accounts accordingly.    (Source: P.A. 76-2254; 88-455.)
35 ILCS 200/20-260
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-260.     Failure to obtain judgment; effect on settlement.     The failure  of any county collector to obtain judgment shall not prevent him or her from  presenting a statement of credits and making settlement for taxes, and special  assessments in his or her hands, at the time required by this Code. If, from no  fault of the collector, he or she fails to obtain judgment and sale of  delinquent property, or judgment fixing the correct amount of any taxes paid  under protest at the time required by this Code, he or she shall be allowed, in  the settlements, a temporary credit for the amount of taxes and special  assessments in the delinquent list and for the amount of those taxes paid under  protest.  The delinquent taxes and special assessments shall be accounted for  and paid immediately after sale is held. The amount of any taxes paid under  protest shall be distributed as provided for in Section 23-15 and 23-20 and any  refund ordered by the court shall be accounted for and paid in accordance with  the judgment of the court. Protested taxes not so distributed by a county  collector, but withheld for the making of refunds ordered by the court, in any  event, shall be distributed within 3 years from the date the protest was filed  with the collector.    (Source: Laws 1961, p. 2559; P.A. 88-455.)