reglab/housing_qa huggingface dataset:
35 ILCS 200/Art. 21 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Article 21.      Due Dates, Delinquencies, and Enforcement of Payments
35 ILCS 200/Art. 21 Div. 1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Division 1.      Due dates and delinquencies
35 ILCS 200/21-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-5.         Forfeiture tax extension records; counties of 3,000,000 or  more. In counties with 3,000,000 or more inhabitants, the county clerk shall  quadrennially or at regular intervals prescribed by county resolution under  Section 9-220 prepare a set of records to be known as the county clerk's  forfeiture tax extension records, showing in separate columns and items the  legal description of all property which has previously been forfeited for the  non-payment of general taxes, the amount of the forfeited taxes of prior years,  the interest added before forfeiture, the interest added after forfeiture, and  all printers' fees and costs chargeable against each property. The records  shall also show in proper spaces all annual new and additional amounts of  forfeited general taxes, interest added before forfeiture, interest added after  forfeiture, and all printers' fees and costs chargeable against the properties  which become so chargeable during the years following the general  assessment year. The records are to remain at all times at the county  clerk's office for use in preparing estimates of costs of redemption and in  issuing orders upon the county collector to receive amounts necessary for the  redemption of forfeited general taxes. Nothing in this section shall be  construed as abolishing or interfering in any way with the collector's tax  books, the tax judgment, sale, redemption and forfeiture records or any other  records or books provided for in this Code.    (Source: P.A. 86-1481; 88-455.)
35 ILCS 200/21-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-10.     Delinquent tax ledger; counties of 3,000,000 or more.     In  counties with 3,000,000 or more inhabitants, the county board may by resolution  or ordinance require the County Auditor to prepare a delinquent property tax  ledger system, or adopt such a system already prepared and give custody of the  same to the County Auditor, in which all the delinquent taxes due upon the  various properties in the county shall be listed under the legal description of  each property provided that the resolution or ordinance of the county board in  adopting the system shall provide that a Delinquent Property Tax Ledger shall  be installed and maintained by the County Auditor.  The ledger shall contain  all unpaid general property taxes. The resolution or ordinance shall also  provide that a Property Tax Docket shall be installed and maintained by the  County Clerk.  The docket shall contain and list all court proceedings  which affect the general property taxes levied upon any property. The Property  Tax Docket and the Property Tax Ledger shall be installed by the respective  County Officers within 60 days from the date of the adoption of the ordinance  or resolution by the county board. The ordinance or resolution shall prescribe  the form and manner of maintenance of the system, which system may also include  such other related matters as the ordinance or resolution requires. The  ordinance or resolution may also provide for a similar system for delinquent  special assessments in the office of the County Clerk. Upon the adoption of  such a system by the county board, the County Clerk upon application shall  issue a certificate stating the total amount of general taxes, special  assessment taxes, interest, penalties and costs which are delinquent upon any  property, or if none is delinquent, a statement to that effect. The  certificate as issued by the County Clerk may contain such additional  information as the resolution or ordinance of the county board adopting  such a system requires. That part of the certificate issued by the  County Clerk showing the amount of delinquent general property taxes due  upon any property shall be certified to by the County Auditor  or if none is delinquent, a certification by the County Auditor to that  effect. The county board may provide a fee not to exceed $5 for each  certificate to be paid to the County Clerk and shall provide that a portion  of the fee shall be placed in an indemnity fund in the custody of the  County Treasurer to indemnify any person, municipal corporation,  quasi-municipal or district which may be damaged by reason of any erroneous  certificate.    (Source: P.A. 76-2254; 88-455.)
35 ILCS 200/21-16
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-16. Property owned by a taxing district; delinquency.  Notwithstanding any other provision of law, in a county with more than 800,000 inhabitants but fewer than 1,000,000 inhabitants, if a lessee is liable for the payment of property taxes extended against property that is owned by a taxing district, and those taxes remain unpaid in whole or in part 60 days after the second installment due date,  then the county treasurer shall promptly notify the taxing district that owns the property of the delinquency in writing. The taxing district shall promptly notify the county supervisor of assessments upon the execution of a new lease or the termination of a lease for property owned by the taxing district. The State's Attorney of the county in which the property is located may bring an action against the lessee in the circuit court in the name of the People of the State of Illinois, and, upon proof of liability, the court shall enter judgment against the lessee in a sum equal to the full amount of delinquent taxes, interest, penalties, and costs. This judgment shall be enforceable against the lessee, or any other parties provided by applicable law, in any manner permitted by law for the collection of a debt or judgment. The proceeds of any judgment under this Section shall be distributed to the taxing districts as otherwise provided in this Code.  (Source: P.A. 101-198, eff. 1-1-20.)
35 ILCS 200/21-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-20. Due dates; accelerated billing in counties of less than  3,000,000. Except as otherwise provided in Section 21-40, in counties with  less than 3,000,000 inhabitants in which the  accelerated method of billing and paying taxes provided for in Section 21-30 is  in effect, the estimated first installment of unpaid taxes shall be deemed  delinquent and shall bear interest after a date not later than June 1 annually  as provided for in the ordinance or resolution of the county board adopting the  accelerated method, at the rate of 1 1/2% per month or portion thereof until  paid or forfeited. The second installment of unpaid taxes shall be deemed  delinquent and shall bear interest after August 1 annually at the same interest  rate until paid or forfeited.  Payment received by mail and postmarked on or  before the required due date is not delinquent.  Notwithstanding any other provision of law, if a taxpayer owes an arrearage of taxes due to an administrative error, and if the county collector sends a separate bill for that arrearage as provided in Section 14-41, then any part of the arrearage of taxes that remains unpaid on the day after the due date specified on that tax bill  shall be deemed delinquent and shall bear interest after that date at the rate of  1 1/2% per month or portion thereof.If an Illinois resident who is a member of the Illinois National Guard  or a reserve component of the armed forces of the United States and  who has  an ownership interest in property taxed under this Act is called to active duty  for deployment outside the continental United States  and  is on active duty on the due date of any installment of taxes due under  this Act, he or she shall not be deemed delinquent in the payment of the  installment and no interest shall accrue or be charged as a penalty on the  installment until 180 days after that member returns from  active  duty.  To be deemed not delinquent in the payment of an installment of taxes and any  interest  on that installment, the reservist or guardsperson must make a reasonable effort to notify the county clerk and the county collector of his or her activation to active duty and must notify the county clerk and the county collector  within 180  days after his or her deactivation and provide verification of the date of his  or her  deactivation. An installment of property taxes on the property of any reservist  or  guardsperson who fails to provide timely notice and verification of  deactivation to the  county clerk is subject to interest and penalties as delinquent taxes under  this Code from  the date of deactivation.    (Source: P.A. 98-286, eff. 1-1-14.)
35 ILCS 200/21-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-30. Accelerated billing. Except as provided in this Section, Section 9-260, and Section 21-40, in  counties with  3,000,000 or more inhabitants, by January 31 annually, estimated tax bills  setting out the first installment of property taxes for the preceding year,  payable in that year, shall be prepared and mailed. The first installment of  taxes on the estimated tax bills shall be computed at (i) 50% of the total of each  tax bill for the preceding year for taxes payable on or before December 31, 2009, and (ii) 55% of the total of each tax bill for the preceding year beginning with the first installment payable in 2010.  If, prior to the preparation of the estimated tax bills, a certificate of  error has been either approved by a court on or before November 30 of the  preceding year or certified pursuant to Section 14-15 on or before November 30  of the preceding year, then the first installment of taxes on the estimated tax  bills shall be computed at (i) 50% of the total taxes for the preceding year as  corrected by the certificate of error for taxes payable on or before December 31, 2009, and (ii) 55% of the total taxes for the preceding year, as  corrected by the certificate of error, beginning with the first installment payable in 2010.  By June 30 annually, actual tax bills shall  be prepared and mailed. These bills shall set out total taxes due and the  amount of estimated taxes billed in the first installment, and shall state  the balance of taxes due for that year as represented by the sum derived  from subtracting the amount of the first installment from the total taxes due  for that year.The county board may provide by ordinance, in counties with 3,000,000 or more  inhabitants, for taxes to be paid in 4 installments.  For the levy year for  which the ordinance is first effective and each subsequent year, estimated tax  bills setting out the first, second, and third installment of taxes for the  preceding year, payable in that year, shall be prepared and mailed not later  than the date specified by ordinance.  Each installment on estimated tax bills  shall be computed at 25% of the total of each tax bill for the preceding year.  By the date specified in the ordinance, actual tax bills shall be prepared and  mailed.  These bills shall set out total taxes due and the amount of estimated  taxes billed in the first, second, and third installments and shall state the  balance of taxes due for that year as represented by the sum derived from  subtracting the amount of the estimated installments from the total taxes due  for that year.The county board of any county with less than 3,000,000 inhabitants may, by  ordinance or resolution, adopt an accelerated method of tax billing.  The county board may subsequently rescind the ordinance or resolution and  revert to the method otherwise provided for in this Code.  (Source: P.A. 96-490, eff. 8-14-09.)
35 ILCS 200/21-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-35.     Estimated billing in overlapping districts.     In counties with  less than 3,000,000 inhabitants, when the certified assessed valuations for  that portion of overlapping taxing districts lying in another county for the  preceding year have not been received by the county clerk by March 1, the  county board, upon petition of the county clerk, may by resolution or ordinance  adopted on or prior to April 1 of that year, adopt the estimated property tax  billing system provided for in this Section for taxes for the preceding year.  The resolution or ordinance shall be effective only for the year in which it is  adopted.When authorized by the county board to use the estimated property tax billing  system, the county clerk shall estimate the assessed valuations for the other  counties in the overlapping taxing districts from which certified assessed  valuations for the preceding year have not been received by March 1.  The  estimated assessed valuations shall, for purposes of computing the first  installment tax billing in the current year, be treated in the same manner as  certified assessed valuations.  Where estimated assessed valuations are used,  the first installment billing shall be prepared and mailed on or before May 1.The county clerk shall make adjustments in the assessments, based on the  actual certified assessed valuations later received from the other counties,  and such adjustments shall be included in the tax billings for the second  installment.  A county using the estimated billing system shall complete and  mail the adjusted second installment tax billing on or before August 1.    (Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/21-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-45.     Failure to issue tax bill in prior year.     In the event no tax  bill was issued as provided in Section 21-30, on any property in any previous  year for any reason, one tax bill shall be prepared and mailed by July 1 of the  year subsequent to the year in which no tax bill was issued, and taxes on that  property for that year only shall bear interest after the first day of August  of that year at the rate of 1 1/2% per month or portion thereof until paid or  forfeited.    (Source: P.A. 87-17; 88-455.)
35 ILCS 200/21-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-50.     Annexations, disconnection or dissolution - Accelerated billing.     In the event any property becomes newly liable for taxes levied by any taxing  district because of an incorporation or annexation of the taxing district or  liability does not exist because of a disconnection of any area of the unit of  local government or school district or the dissolution thereof, each estimated  installment of property taxes provided for in Section 21-30 shall be computed  at 25% of the total of the tax bill for the property for the preceding year.  Taxes for which the property becomes newly liable or for which liability does  not exist for the property because of a disconnection of any area of, or the  dissolution of, any taxing district, shall be added to or subtracted from the  balance of taxes due for that year under Section 21-30.    (Source: P.A. 87-17; 88-455.)
35 ILCS 200/21-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-55.     Cancellation of accelerated tax bill.     Any person may object to  an estimated tax bill under Section 21-30 on forms provided by the county  collector solely on the grounds that the estimate is based on (a) a tax bill  pertaining to any property which was divided subsequent to the time for  preparation of the collector's books in the year previous to the year the tax  bill on which the estimate is based became delinquent, or (b) the property is  no longer located within the corporate limits of any taxing district. Upon a  finding by the county collector that the protest is factually correct and that  tax bills for that property, or divisions thereof, have been or are being  prepared and will be mailed as otherwise provided in this Code, the county  collector shall mark the estimated bill and his or her books in an appropriate  manner and so inform the county clerk and the estimated tax bill shall be  cancelled. No payment of taxes shall be required prior to the filing of an  objection permitted by this Section.    (Source: P.A. 87-17; 88-455.)
35 ILCS 200/21-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-60.     Refund of overpayment; accelerated billing.     In any county in  which the accelerated method of billing and paying taxes as provided for in  Section 21-30 is in effect, if a taxpayer has paid an amount on his or her  estimated tax bills which exceeds the total taxes for the year as shown on the  actual tax bill, the county collector shall refund the amount of the  overpayment to the person who paid the estimated installments.When a payment in full satisfaction of a year's taxes has been made, but an  open balance is shown unpaid on the Warrant Book because of an over estimation  of the taxes in the estimated installments, the County Collector shall provide  for an appropriate entry in the Warrant Book to close the item.    (Source: P.A. 87-17; 88-455.)
35 ILCS 200/Art. 21 Div. 2 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Division 2.      Enforcement actions
35 ILCS 200/21-70
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-70.     Lien - Payments by representative or agent.     When property is  assessed to any person as agent for another, or in a representative capacity,  the agent or representative shall have a lien on the property, or any property  of his or her principal in the agent's possession,  until he or she is  indemnified against the payment thereof, or, if he or she has paid the tax,  until he or she is reimbursed for the payment.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/21-80
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-80.     Preventing waste to property; receiver.     During the pendency of  any tax foreclosure proceeding and until the time to redeem the property sold  expires, or redemption is made, from any sale made under any judgment  foreclosing the lien of taxes, no waste shall be committed or suffered on any  of the property involved. The property shall be maintained in good condition  and repair. When violations of local building, health or safety codes make the  property dangerous or hazardous, when taxes on the property are delinquent for  2 years or more, or when in the judgment of the court it is to the best  interest of the parties, the court may, upon the verified petition of any party  to the proceeding, or the holder of the certificate of purchase, appoint a  receiver for the property with like powers and duties of receivers as in other  cases of foreclosure of mortgages or trust deeds.  The court in its discretion,  may take any other action as may be necessary or desirable to prevent waste  and maintain the property in good condition and repair.    (Source: P.A. 85-795; 88-455.)
35 ILCS 200/21-85
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-85.     No receiver for farm or homestead dwelling.     No receiver shall be  appointed under the provisions of Section 21-80 for property used for farming  or for property improved in whole or in part as a family dwelling and occupied  by the owner as a residence at the time the unpaid taxes became a lien and  continuously thereafter.    (Source: Laws 1939, p. 877; 88-455.)
35 ILCS 200/21-95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-95. Tax abatement after acquisition by a governmental unit. When  any county, municipality, school district, forest preserve district, or park district acquires property through the foreclosure of a  lien, through  a  judicial deed, through the  foreclosure of receivership  certificate lien, or by acceptance of a deed of conveyance in lieu of  foreclosing any lien against the  property, or when a government unit acquires property under the Abandoned  Housing Rehabilitation Act or a blight reduction or abandoned property program administered by the Illinois Housing Development Authority, or when any county or other taxing district  acquires a deed for property under Section 21-90 or Sections 21-145 and 21-260,  or when any county, municipality, school district, forest preserve district, or park district acquires title to property that was to be transferred to that county, municipality, school district, forest preserve district, or park district under the terms of an annexation agreement, development agreement, donation agreement, plat of subdivision, or zoning ordinance by an entity that has been dissolved or is being dissolved or has been in bankruptcy proceedings or is in bankruptcy proceedings, all due or unpaid property taxes and existing liens for unpaid property taxes  imposed or pending under any law or ordinance of this State or any of its  political subdivisions shall become null and void.(Source: P.A. 100-314, eff. 8-24-17; 100-445, eff. 1-1-18; 100-863, eff. 8-14-18.)
35 ILCS 200/21-100
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-100. Notice to county officials; voiding of tax bills. The county  board or corporate authorities of the county, or other taxing district  acquiring property under Section 21-95 shall give written notice of the  acquisition to the chief county assessment officer and the county collector and  the county clerk of the county in which the property is located, and request  the voiding of the tax liens as provided in this Section. The notice shall  describe the acquired property by legal description or property index number.Upon receipt of the notice, the county collector and county clerk shall void  the current and all prior unpaid taxes on the records in their respective  offices by entering the following statement upon their records for the  property:  "Acquired by ... (name of county, municipality, school district, or park district acquiring the  property under Section 21-95). Taxes due and unpaid on this property ...  (give legal description or property index number and address of the property)  ... are waived and null and void under Section 21-100 of the Property Tax Code.  The tax bills of this property are hereby voided and liens for the taxes are  extinguished."(Source: P.A. 96-1142, eff. 7-21-10.)
35 ILCS 200/21-105
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-105.     Liability of owner; rights of tax purchaser.     Nothing in  Sections 21-95 and 21-100 shall relieve any owner liable for delinquent  property taxes under this Code from the payment of any delinquent taxes or  liens which have become null and void under those Sections.Sections 21-95 and 21-100 shall not adversely affect the rights or interests  of the holder of any bona fide certificate of purchase of the property for  delinquent taxes.  However, upon acquisition of property by a governmental unit as set forth  in Section 21-95, the rights and interests of the holder of any bona fide  certificate of purchase of the property for delinquent taxes shall be limited  to a sale in error and a refund as provided under Section 21-310.    (Source: P.A. 91-177, eff. 1-1-00.)