(35 ILCS 200/21-155)
Sec. 21-155.
Application for judgment on special assessments or special
taxes; counties of 3,000,000 or more. In counties with 3,000,000 or more
inhabitants, the application for judgment upon delinquent special assessments
or special taxes in each year shall include only special assessments, special
taxes, or installments thereof, and interest, as are returned as delinquent to
the county collector on or before August 1 in the year in which the application
is made, and in the case of those levied upon property in any city with
1,000,000 or more inhabitants, as were marked on the general tax books of the
county collector on or before March 10 of the same year or within 15 days after
the county collector received the general tax books that year. The judgment of
sale shall include interest on matured installments up to the date of the
judgment.
In the 10 years following the completion of a general reassessment in
any county with 3,000,000 or more inhabitants, made under an order of the
Department, the application shall be made during the month of October for
judgment and order of sale for special assessments, special taxes, or
installments thereof, and interest, in each year on delinquent properties,
notwithstanding that such special assessments, special taxes, or installments
thereof, and interest are not returned as delinquent to the county collector,
on or before August 1 in the year in which the application is made, and in the
case of those levied upon property in any city with 1,000,000 or more
inhabitants, notwithstanding that such special assessments, special taxes or
installments thereof, and interest, were not marked on the general tax books of
the county collector, on or before March 10 of the same year or within 15 days
after the county collector received the general tax books in that year, in that
case, the county collector shall include in the application all special
assessments, special taxes, and installments thereof, and interest, then
remaining unpaid. Within 30 days after the county collector has received the
general tax books, the special assessments, special taxes, or installments
thereof, and interest, then remaining unpaid, shall be marked therein. If for
any reason, the application cannot be made during the month of October, it
shall be made at any time not later than January 1.
(Source: P.A. 83-1312; 88-455.)
|