(35 ILCS 200/18-35)
Sec. 18-35. Collector's books; columns. Each county clerk shall prepare the
collector's books with 4 columns for the value of each property, the first to
show the assessed value by the chief county assessment officer, the second to
show the value as corrected by the board of review or board of appeals, the
third to show the value as equalized by the board of review under Sections
16-60 and 16-65, and the fourth to show the value as equalized or assessed by
the Department. Such books may be created, transmitted, and stored in an electronic format. If a municipality has adopted tax increment allocation
financing under Division 74.4 of Article 11 of the Illinois Municipal Code,
the county clerk, or clerks if a municipality is located in more than one
county, shall provide additional columns for the initial equalized assessed
value, for the extension of the taxes and other purposes, and for the amount of
the tax to be deposited in the special tax allocation fund. The books also
shall contain a column to insert opposite each parcel of property any tax sale
or forfeiture for taxes or special assessments for the 2 preceding years not
canceled or withdrawn from collection at any tax sale. Tax sales shall be
designated by the word "sold", forfeited, withdrawn or other appropriate
designation to be stamped in the proper column opposite the property listing
not released prior to December 1st of each year. Each county collector shall
stamp upon all receipts given for taxes the information in those columns, to be
known as the tax sale column and the delinquent special assessment column. The
county clerk shall collect the same fee for stamping forfeitures, as for tax
sales and withdrawals.
(Source: P.A. 98-840, eff. 8-1-14.)
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