65 ILCS 5/9-2-65
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 9 - Local Improvements

 (from Ch. 24, par. 9-2-65)Sec. 9-2-65.     Judgment for special tax or assessment.     The judgments of  the court shall be final as to all the issues involved, and the proceedings  in the specified cause shall be subject to review by appeal as hereinafter  provided, and not otherwise.  By mutual consent, however, a judgment may be  vacated or modified notwithstanding the expiration of 30 days from the  rendition of the judgment, except as hereinafter provided.The judgment shall have the effect of several judgments as to each  tract or parcel of land assessed, and no appeal from any judgment  shall invalidate or delay the judgments, except as to the property  concerning which the appeal is taken.The judgment shall be a lien on behalf of the municipality making an  improvement, for the payment of which the special tax or special assessment  is levied, on the property assessed from the date upon which a certified  copy of the judgment and assessment roll is recorded in the office of the  recorder of each county in which any part of the property is located, to  the same extent and of equal force and validity as a lien for the general  taxes until the judgment is paid or the property against which the judgment  is entered is sold to pay the judgment, if the judgment is recorded within  60 days from the date the assessment roll is confirmed.  A judgment  recorded beyond the 60 days is not a valid lien against the property.  This  60 day recording requirement does not  apply to judgments entered before September 23, 1991.When the judgment against any property has been fully paid, the  corporate authorities of the municipality shall execute and record, in the  recorder's office of the county in which the land is located, a release of  the lien of the judgment so paid, and shall deliver a copy of the release  to the owner of the property.Nothing in this Section shall interfere with the right of the petitioner  to dismiss its proceedings, and for that purpose to vacate a judgment  at its election at any time before commencing the actual collection of the  assessment.  The court in which the judgment is rendered shall enter an  order vacating or annulling the judgment of confirmation on motion of  petitioner entered at any time after the expiration of 30 days from the  rendition of that judgment or confirmation upon a showing by petitioner  that no contract was let or entered into for the making of the specified  improvement within the time fixed by law for the letting of the contract,  that the making of the improvement under the original proceeding was  never commenced, or that the making of the improvement under the prior  proceedings was abandoned by petitioner.  No judgment entered in a  proceeding so dismissed and vacated shall be a bar to another like or  different improvement.  After the contract for the work has been  entered into, or the improvement bonds have been issued, however, no  judgment shall be vacated or modified or any petition dismissed after the  expiration of 30 days from the rendition of the judgment, and the  collection of the assessment shall not be in any way stayed or delayed by  the corporate authorities, board of local improvements, or any officer of  the municipality without the consent of the contractor and bondholder.Subject to Sections 9-2-66 through 9-2-71, the  municipality or its assignee may file a complaint to foreclose the lien in  the same manner that foreclosures are permitted by law in case of  delinquent general taxes.  No forfeiture of the property,  however, shall be required as a prerequisite to foreclosure.    (Source: P.A. 87-728; 87-895.)