65 ILCS 5/11-84-3
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 11 - Corporate Powers and Functions

 (from Ch. 24, par. 11-84-3)Sec. 11-84-3.         Such an ordinance may provide that a bill of the costs of the  sidewalk, showing the cost of the construction or repair and supervision  thereof, shall be made by the officer or board designated by the ordinance  to take charge of the construction or repair of the sidewalk, together with  a list of the lots, blocks, tracts, or parcels of land touching upon the  line of the sidewalk, the names of the parties who last paid the general  taxes on the respective lots, blocks, tracts, or parcels and the frontage,  superficial area, or assessed value as specified in Section 11-84-1,  according as the ordinance may provide for the levy of the cost by the  frontage, superficial area or assessed value.Thereupon, if the owner of any lot, block, tract, or parcel of land has  failed or refused to construct or repair his portion of the sidewalk in  accordance with the provisions of the ordinance, the specified officer or  board shall proceed to prepare a special tax list against those lots,  blocks, tracts or parcels of land in front of or touching upon which the  sidewalk has not been constructed or repaired, ascertaining by computation  the amount of special taxes and the annual installments thereof to be  charged against each of those lots, blocks, tracts, or parcels of land on  account of the construction or repair of the sidewalk, according to the  rule fixed for the levy of that special tax by the ordinance.This special tax list shall be filed in the office of the specified  officer or board, and this officer or board shall thereupon issue warrants  directed to the municipal collector, or to such officer as may be  designated in the ordinance, for the collection of the amount of special  tax so ascertained and appearing from this special tax list to be due from  the respective lots, blocks, tracts, or parcels of land touching upon the  line of the sidewalk. However, the aggregate amount of each special tax  shall be divided into 5 annual installments of equal amounts, except that  all fractional amounts shall be added to the first installment, so as to  leave the remaining installments equal in amount and each a multiple of  $100.The first installment shall be due and payable on the second day of  January next after the date of the first voucher issued on account of the  work done, and the second installment one year thereafter, and so on  annually until all installments are paid. The specified officer or board  shall file in the office of the municipal collector, or such officer as may  be designated to collect the tax, a certificate, signed by the officer or  secretary of the board preparing the tax list, of the date of the first  voucher and of the amount thereof within 30 days after the issuance  thereof.All the installments shall bear interest as provided in this section  until paid, at the rate of not to exceed 6% annually. Interest on  assessments shall begin to run from the date of the first voucher issued on  account of work done. The interest on each installment shall be payable as  follows: On the second day of January next succeeding the date of the first  voucher as certified, the interest accrued up to date on all unpaid  installments shall be due and payable and it shall be collected with the  installment. Thereafter the interest on all unpaid installments shall be  payable annually and be due and payable at the same time as the installment  maturing in that year and be collected therewith.In all cases the municipal collector, or the officer designated to  collect the tax, whenever payment is made of any installment, shall collect  all interest that is due up to the date of that payment, whether the  payment is made at or after maturity. Any person may at any time pay the  whole assessment against any lot, block, tract or parcel of land, or any  installment thereof, with interest as provided in this section up to the  date of payment. The municipal collector, or the officer designated to  collect the tax, shall proceed to collect the warrants by mailing a written  notice to the address of the party who last paid the general taxes on the  respective lots, blocks, tracts, or parcels of land in the list, that the  tax list is in his possession for collection. All money so collected shall  be immediately paid over by that officer to the municipal treasurer of that  municipality.    (Source: Laws 1961, p. 576.)