reglab/housing_qa huggingface dataset:
35 ILCS 200/20-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-40.     Record of tax payments.     When any person pays the taxes charged  on any property, the collector shall enter the payment in his or her book,  specifying by whom paid (if other than the assessee and if so requested), the  amount paid, what year paid for, and the property and value thereof on which  the same was paid, according to its description in the collector's books, and  in case the tax was paid under protest, also that the tax was so paid.  The  entry and any receipt, if given, shall bear the genuine or facsimile signature  or printed name of the collector or deputy receiving the payment. Evidence of  payment shall consist of the taxpayer's cancelled check or money order and the  receipt, where they exist, together with the entry in the collector's books.  The collector or deputy shall be required to issue a receipt to a taxpayer only  if (a) the taxpayer makes a payment in cash, or (b) the taxpayer requests a  receipt as evidence of payment.  If a taxpayer requests a receipt, the  collector or deputy shall mail the receipt to the taxpayer. The collector shall  enter, opposite each property, the name and post office address of the person  paying the tax if that person is other than the assessee and has requested a  receipt specifying by whom the tax was paid.    (Source: P.A. 82-1028; 88-455.)
35 ILCS 200/20-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-45.     Receipts.     On the application of any person to pay any tax or  delinquent special assessment, previously filed with the county collector, upon  any property, the county collector shall make out to the person a receipt in  which shall be noted all taxes and assessments upon the property returned to  the collector and not previously paid.    (Source: Laws 1967, p. 1977; P.A. 88-455.)
35 ILCS 200/20-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-50.     Payment to taxing districts by township collectors; intermediate settlements.(a) Township collectors shall, every 30 days, when required to do so by  the proper authorities of incorporated towns, cities, villages, and road  and  school districts for which any tax is collected, render to those authorities a  statement of the amount of each kind of tax collected for the entity and the  amount paid under protest.  At the same time, subject to Sections 3.1-35-60  through 3.1-35-80 of the Illinois Municipal Code, the collectors shall pay over  to the authorities the amount of all taxes shown to be collected, other than  those paid under protest. The payments shall be made as directed in the warrant  attached to the collector's books.(b) Township collectors shall, every 30 days, render a similar account of  county taxes, to the county collector, and at the same time, the collectors  shall pay over the amount collected to the county collector.(c) Each township collector shall make final settlement for all taxes  charged in the tax books at or before the time fixed in Section 20-55. In  making the settlements, the collectors shall be entitled to credit for the  amount uncollected on the tax books as determined by the settlement with the  county collector.(d) The officer to whom any moneys are paid under this Section shall deliver  to the collector duplicate receipts for those payments.    (Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/20-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-55.     Final settlements by township collectors.     Township collectors  shall return the tax books and make final settlement for the amount of taxes  placed in their hands for collection, within 60 days after receiving the tax  books, except the county collector may first notify, in writing, the several  township collectors upon what day, within 20 days after the expiration of 60  days from the day the tax books are received by the township collector, that  they shall appear at his or her office to make final settlement.  Township  collectors in townships organized under the provisions of Article 15 of the  Township Code shall make a partial settlement with the  county collector of all taxes collected at the expiration of 60 days from the  day the tax books are received by the township collectors, but shall retain the  tax books until on or before the first day of September at which time they  shall make final settlement for the amount of taxes placed in their hands for  collection together with the amount of interest and penalties which may have  accrued thereon, which interest and penalties the township collector shall  collect, and return the tax books to the county collector. 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, the  return and settlement shall be made on or before the twenty-first day after the  day specified by the county clerk for the delivery of the books for the  collection of taxes to the collectors, but the county collector may first  notify in writing the several township collectors upon what day within 20 days  after the 21 day period they shall appear at his or her office to make final  settlement.    (Source: P.A. 88-455; 88-670, eff. 12-2-94.)
35 ILCS 200/20-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-60.     Statement of taxes collected by township collector.     At the time  of making return to the county collector, each township collector shall make  out and deliver to the county collector a detailed statement, in writing, of  the amount of taxes paid under protest and the amount of taxes he or she has  been unable to collect on property, the same as in the tax books delivered to  him or her by the county clerk, and shall show the property index number, or  the number of the page of the tax book and the number of the line of the page  to identify the item that appears to be delinquent.  When no taxes have been  paid on any one page on the collector's book, the page footings of the taxes on  such page may be copied into the statement. It is not necessary to give in the  statement the description of the delinquent property, nor the names of the  owners. The township collector shall add up the delinquent taxes in the  statement, and make a summary thereof, setting forth the aggregate amount of  tax and the total delinquent, in the same manner as in his or her warrant, and  shall make oath that the statement is true and correct. At the time of making  the final settlement the township collectors shall pay over to the county  collector all taxes paid to them under protest.    (Source: P.A. 83-121; 88-455.)
35 ILCS 200/20-65
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-65.     Affidavit of collections.     Each township collector, at the time  of returning the tax books to the county collector, shall make affidavit, to be  entered upon the book and subscribed by the collector, that the taxes charged  against each property remain due and unpaid at the date of making the affidavit  in each case where there does not appear in the proper column the amount of  taxes as having been paid to the collector, and the date of payment and the  name of any person as having paid the same; which affidavit shall be prima  facie evidence of the facts therein stated.    (Source: P.A. 83-121; 88-455.)
35 ILCS 200/20-70
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-70.     Credit for collections; township collector.     Upon the filing of  the tax book, the county collector shall allow the township collector credit  for the amount of taxes therein stated to be unpaid, and shall credit the same  to the funds for which the tax was charged. When the county collector makes  settlement with the county board, those statements shall be sufficient voucher  to entitle him or her to credit for the amount therein stated, less such  amount, if any, that may have been collected by him or her.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/20-75
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-75.     Satisfaction piece for township collector.     Upon the final  settlement of the amount of taxes directed to be collected by any collector, in  any township, the county collector shall, if requested, give to the township  collector, or any of his or her sureties, a satisfaction piece in writing. The  satisfaction piece may be recorded in the recorder's office, and when so  recorded shall operate as a discharge of the sureties and of the lien upon the  property of the collector, except as to all suits commenced upon the bond  within 3 years after the recording of the satisfaction piece.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/20-80
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-80.     Failure of township collector to make final settlement.     If the  township collector fails to appear and make final settlement, or pay over the  amount in his or her hands, when required in this Code, the county collector  shall forthwith cause the bond of the collector to be put in suit, and recovery  may be had thereon for the sum due, for all taxes and special assessments, plus  25% thereon as damages, with costs of suit.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/Art. 20 Div. 3 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Division 3.      Procedures for county collectors
35 ILCS 200/20-85
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-85.     Powers and duties of county collectors.     County collectors shall  have the same powers and may proceed in the same manner, for the collection of  any tax on property, as township collectors. If in any township the office of  township collector is or becomes vacant, and the vacancy is not filled on or  before the first day of May next following the vacancy, the county clerk shall  deliver all the collectors' books to the county collector of the county, having  annexed to each book a warrant under the signature and official seal of the  county clerk, commanding the county collector to collect from the persons named  in the books the sum of taxes charged opposite their names, except as otherwise  provided in Section 21-375. The county collector shall then collect and pay  over all taxes, assessments and other charges shown in the books, and do all  acts required by law as if the taxes, assessments and other charges had been  duly returned delinquent by a township collector. The collectors' books so  delivered to the county collector shall, for all purposes, in all subsequent  proceedings, be used in the same manner and have the same force and effect as  if the books were delivered to the township collectors, and returned by them,  as provided by law. In the 10 years next following the completion of a general  reassessment of property in any county with 3,000,000 or more inhabitants, made  under order of the Department, if for any reason the books have not been  delivered to the township collector within 5 days after the day specified by  the county clerk for that delivery, the county clerk shall deliver the books to  the county collector, and all provisions of this Section shall apply. When any  injunction restraining the collection of taxes is dissolved after the tax books  are returned to the county collector, the taxes or the portion thereof upon  which the injunction has been dissolved, shall be paid to the county collector,  who shall proceed as though collection of the taxes had never been enjoined.    (Source: P.A. 84-550; 88-455.)
35 ILCS 200/20-90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-90.     Tax proceeds of taxing districts; escrow accounts.     The county  collector shall deposit any amount of the tax proceeds of any taxing district,  in accordance with the  authorization of that district, directly into a  designated escrow account established by the district to repay specific bonded,  note, lease or installment contract indebtedness. The ordinance or resolution  of the taxing district authorizing that disposition shall, within 10 days after  adoption by the governing authority of the taxing district, be delivered to the  county collector or county collectors in which the taxing district is situated.    (Source: P.A. 84-676; 88-455.)
35 ILCS 200/20-95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-95.     Continuation of county collector's powers after settlement.     The  power and duty to collect any tax due and unpaid shall continue in and devolve  upon the county collector and his or her successors in office, after his or her  return and final settlement, until the tax is paid. The warrant attached to the  collector's book shall continue in force and confer authority upon the  collector to whom the warrant was issued, and upon his or her successors in  office, to collect any tax due and uncollected thereon, although the books have  been returned, or the tax carried forward into any other book.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/20-100
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-100.         Collection of delinquent special assessments; counties of  3,000,000 or more. In counties with 3,000,000 or more inhabitants, when any  special assessment made by any city, incorporated town or village, under its  charter, or by any corporate authorities, commissioners or persons, pursuant to  law, remains unpaid in whole or in part, return thereof shall be made to the  county collector on or before the first day of August next after it became  payable, in the same manner as returns are made for delinquent property tax.The subsequent advertisement, judgment and sale of property on account of  delinquent special assessments, as provided below, shall be considered  supplemental to but also a part of the sale of delinquent general taxes of the  year in which the judgment and sale on account of delinquent special  assessments is ordered. The penalties provided by law shall attach to both  general taxes and special assessments in the same manner as if there were only  one judgment and order of sale.In cases where application for judgment and order of sale for special  assessments, special taxes, or installments thereof, and interest, may be made  under Section 21-155, notwithstanding that the special assessments, special  taxes, or installments, and interest, have not been returned as delinquent to  the county collector on or before the first day of August in the year in which  application is made, and notwithstanding that the assessments, taxes,  installments and interest, were not marked on the general tax books of the  county collector on or before the tenth day of March of the same year, or  within 15 days after the county collector received the general tax books in  that year, the advertisement, judgment and order of sale for delinquent special  assessments, special taxes, or installments thereof, and interest, need not be  subsequent to or regarded as supplemental to or as a part of the sale on  account of delinquent general taxes of the year in which such separate  advertisement, judgment and order of sale on account of delinquent special  assessments, special taxes, or installments thereof, and interest, is had.  However, the penalties provided by law shall attach to the special assessments,  special taxes, or installments thereof, and interest, in the same manner as if  there were only one judgment and order of sale. County collectors shall  collect, account for, and pay over the special assessments, special taxes, or  installments to the authorities or persons having authority to receive them, in  the same manner as they are required to collect, account for, and pay over  taxes.Upon return of delinquent special assessments to the county collector, he or  she may transfer the amounts stated on the returns to the tax books, setting  down opposite the respective properties, in proper columns, the amounts  assessed against each property.    (Source: P.A. 76-2254; 88-455.)
35 ILCS 200/20-105
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-105.         Demand for payment of special assessment when general tax  is paid; counties of 3,000,000 or more.  In any county with 3,000,000 or more  inhabitants, when any special assessment is returned to the county collector on  a property on which the general taxes have been paid to the township collector,  or on which any special assessment which has been withdrawn at any previous  sale or sales is returned to the county collector, and the general taxes on the  property have been paid, the county collector shall demand payment of the  special assessment, or shall mail a demand notice to the owner, if the  place of residence is known. The certificate of a collector that a demand was  made or notice given shall be evidence thereof.    (Source: P.A. 76-2254; 88-455.)
35 ILCS 200/20-110
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-110.     Prior year's taxes to be added to current taxes.     The amount due  for general taxes on property previously forfeited to the State or otherwise  remaining unpaid prior to the issuance of the collector's warrant, shall,  except as otherwise provided in Section 18-250, be added to the tax of the  current year; and the amount thereof shall be charged to the county collector  with the amount of taxes for the current year. The amount so charged shall be  placed on the tax books, and, except as otherwise provided in Section 21-375,  shall be collected and paid over in like manner as other taxes. The county  collector is authorized to advertise and sell the property in the manner  required by this Code, as if said property had never been forfeited to the  State. The county, city, village, incorporated town or school district may, by  their agent attend the sale for taxes and buy the property and acquire the same  rights that individuals now have under the law, and acquire, hold, sell and  dispose of title thereto, the same as and in the same manner as individuals may  do under the laws of this State, in case of sale for taxes. The additions and  sales shall be continued from year to year until the taxes on the property are  paid, by sale or otherwise.    (Source: Laws 1943, vol. 1, p. 1080; P.A. 88-455.)
35 ILCS 200/20-115
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-115. Report of taxes collected; credits. The county collector shall,  on the first of every month, report to the county clerk, in writing, which may be transmitted electronically, the amount  of county tax received during the preceding month. The county collector shall  keep the account as collector of taxes separate from the account as county  treasurer. He or she shall credit the account as collector with the amount of  his or her monthly reports to the county clerk, and with the amount of  bankruptcies, removals, errors, forfeitures, and other credits allowed him or  her on settlement with the county board. As county treasurer, he or she shall  charge himself or herself with the amount shown in his or her monthly  report to the county clerk and such other amounts as may be received as county  treasurer. The county board may examine the account and vouchers at any time,  by committee or otherwise.       (Source: P.A. 94-412, eff. 8-2-05.)
35 ILCS 200/20-120
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-120. Accounts for collector and treasurer. Each county clerk and county collector shall  keep, in written or electronic format, an account stating the amount  of county tax to be collected, and the county tax received by him or her  from sales and redemptions of forfeited property, and any other county funds  that shall come into the collector's hands.  All persons paying money into the county treasury, for all  purposes except the county taxes, must deposit it with the treasurer. The treasurer shall give duplicate  receipts to the person paying, one to be          retained by the person paying and the other filed in the county treasurer's office.         (Source: P.A. 94-412, eff. 8-2-05.)
35 ILCS 200/20-125
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-125.     Statement of taxes collected.     On or before July 10, after  settlement has been made with the township collectors and on or before October  10, the county collector shall make a sworn statement, showing the total  amounts of each kind of tax received by him or her from township collectors,  the total amount of each that he or she collected and the total amount of taxes  paid under protest for which the court has not fixed the correct amount.  The  statement shall be filed in the office of the county clerk. However, 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, that statement shall be made within 30 days after the date upon  which property taxes or any installment thereof become delinquent.The clerk shall immediately, on receipt of the statement, certify to the  proper authorities, the amount for which the collector is required to settle  with each of them.The county collector shall annually, during the month of December, submit to  the Department an annual report showing the amount of taxes collected, the  amount protested, and the amount of taxes delinquent.    (Source: P.A. 83-121; 88-455.)
35 ILCS 200/20-130
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 20-130.         Distribution of taxes in counties of less than 3,000,000;  return of erroneous distribution.(a) All  distributions of taxes collected and interest earned thereon by a county on  behalf of taxing districts must be made by the county treasurer, in counties  with less than 3,000,000 inhabitants, within 30 days after the due date and at  30 days intervals thereafter, unless the amount to be distributed is less than  $5.  The county treasurer shall distribute the taxes collected at the next  30-day interval if the taxes collected are $5 or more.  If the tax collections  for a taxing district are less than $5 for 3 consecutive 30-day intervals, the  county treasurer shall automatically distribute the taxes collected to the unit  of local government on the third 30-day interval.  The county treasurer shall  determine the manner in which all distributions under this Section are to be  made.  The manner of distribution may include, but is not limited to, check or  electronic funds transfer.(b) Notwithstanding any other law to the contrary, if a county makes an  erroneous distribution of taxes collected and interest earned thereon, upon  majority  vote of the governing board of the taxing district that received the  erroneous distribution, the taxing district shall return the funds to the  county treasurer.    (Source: P.A. 91-378, eff. 7-30-99.)