35 ILCS 200/23-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 8 - Tax Objections

Sec. 23-10.     Tax objections and copies.     Beginning with the 2003  tax year, in  counties with 3,000,000 or more inhabitants, the person paying the taxes due  as provided in Section 23-5 may file  a tax  objection  complaint under Section 23-15 within 165 days after the first  penalty  date of the final installment of taxes for the year in question.  Beginning with the 2003 tax year, in counties with less than 3,000,000  inhabitants, the person paying the taxes  due as provided in Section 23-5 may file a tax objection complaint under  Section 23-15 within 75 days after the first penalty date of the final  installment of taxes for the year in question.  However, in all counties in cases in which the complaint is permitted to be  filed without  payment under Section 23-5, it must be filed prior to the entry of judgment  under Section 21-175. In addition, the time specified for payment of the tax  provided in Section 23-5 shall not be construed to delay or prevent the entry  of judgment against, or the sale of, tax delinquent property if the taxes have  not been paid prior to the entry of judgment under Section 21-175.  An objection to an assessment for any year shall not be  allowed by the court, however, if an administrative remedy was available by  complaint to the board of appeals or board of review under Section 16-55 or  Section 16-115, unless that remedy was exhausted prior to the filing of the tax  objection complaint.When any complaint is filed with the court in a  county  with  less than  3,000,000 inhabitants, the plaintiff shall  file 3 copies of  the complaint with the clerk of the circuit court.  Any  complaint  or amendment  thereto shall contain (i) on the first page a listing of the taxing  districts  against which the complaint is directed  and (ii) a summary of the  reasons  for the tax  objections set  forth in the complaint with enough copies of the summary to be distributed to  each of the  taxing districts against which the complaint is directed.  Within 10 days after  the complaint is  filed, the clerk of the circuit court shall deliver one copy to the State's  Attorney and one copy to the county clerk, taking their receipts therefor. The  county clerk shall, within 30 days from the last day for the filing of  complaints, notify the duly elected or appointed custodian  of funds for each  taxing district that may be affected by the complaint,  stating (i) that a complaint has been filed and (ii) the  summary of the reasons for the tax objections set forth in the complaint.  Any amendment to a  complaint,  except any amendment  permitted to be made in open court during the course of a hearing on the  complaint, shall also be filed in triplicate, with one copy  delivered to the  State's Attorney and one copy delivered to the county clerk by the clerk of the  circuit court. The State's Attorney shall within 10 days of receiving his or  her copy of the amendment notify the duly elected or appointed custodian of  funds for each taxing district whose tax monies may be affected by the  amendment, stating (i) that the amendment has been filed and (ii) the  summary of the reasons for the tax objections set forth in the amended  complaint.  The State's Attorney shall also notify the custodian and the county  clerk in writing of the date, time and place of any hearing before the court to  be held upon the complaint or amended complaint not later than 4 days prior to  the hearing.  The notices provided in this Section shall  be by letter addressed to the custodian or the county clerk and may be  mailed by regular mail, postage prepaid, postmarked within the required period,  but not less than 4 days before a hearing.    (Source: P.A. 93-378, eff. 7-24-03.)