(65 ILCS 5/9-2-75) (from Ch. 24, par. 9-2-75)
Sec. 9-2-75.
If from any cause any municipality fails to collect the whole
or any portion of any special assessment or special tax which may be
levied, which is not canceled or set aside by the order of any court, for
any public improvement authorized to be made and paid for by a special
assessment or a special tax, the corporate authorities, at any time within
5 years after the confirmation of the original assessment, may direct a new
assessment to be made upon the delinquent property for the amount of the
deficiency and interest thereon from the date of the original assessment,
which assessment shall be made, as nearly as may be, in the same manner as
is prescribed in this Division 2 for the first assessment. In all cases
where partial payments have been made on such former assessments, they
shall be credited or allowed on the new assessment to the property for
which they were made, so that the assessment shall be equal and impartial
in its results. If this new assessment proves insufficient, either in whole
or in part, the corporate authorities, at any time within the specified
period of 5 years, may order a third to be levied, and so on in the same
manner and for the same purpose. It shall constitute no legal objection to
any new assessment that the property may have changed hands, or been
encumbered subsequent to the date of the original assessment.
(Source: Laws 1961, p. 576.)
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