(320 ILCS 30/6) (from Ch. 67 1/2, par. 456)
Sec. 6.
All or any part of taxes deferred under this Act and
the accrued interest thereon, which are not due under a valid
deferral and recovery agreement, may be paid to the collector
at any time by the taxpayer or his spouse, or, if no objection is
made by the taxpayer within 10 days after the collector mails him
a written notice of the tender of such a payment, by a child, heir
or next of kin of the taxpayer or other person claiming a legal or
equitable interest in the property. In the absence of a valid
agreement to the contrary and except as otherwise provided by law,
such a payment by a person other than the taxpayer or his spouse
confers no interest in the property nor claim against the estate.
Payments made under this Section shall be applied first against
accrued interest and any remainder against the deferred taxes
and do not affect the deferred tax status of the property.
(Source: P.A. 84-807.)
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