(70 ILCS 2805/67) (from Ch. 42, par. 447.31)
Sec. 67.
Effect of judgment.
The judgments of
the court shall be final as to all the issues involved, and
the proceedings in the specified cause shall be subject to
review by appeal as hereinafter provided and not otherwise.
However, by mutual consent of the district and the affected
property owner or owners such a judgment may be vacated or
modified notwithstanding the expiration of 30 days from the
rendition of the judgment except as hereinafter provided.
Such judgment shall have the effect of several judgments
as to each tract or parcel of land assessed, and no appeal
from any such judgment shall invalidate or delay the
judgments except as to the property concerning which the
appeal is taken.
Such judgment shall be a lien on behalf of the district
making an improvement, for the payment of which the special
tax or special assessment is levied, on the property assessed
from the date upon which a certified copy of said judgment and assessment
roll is recorded in the office of the recorder of deeds of each county in
which any part of the property is located, to the same extent and of equal
force and validity as a lien for the general taxes until the judgment is
paid or the property against which any such judgment is entered is sold to
pay the judgment.
Nothing in this Section shall interfere with the right
of the petitioner to dismiss its proceedings and for that
purpose to vacate such a judgment at its election at any
time before commencing the actual collection of the
assessment. The court in which the judgment is rendered
shall enter an order vacating or annulling the judgment of
confirmation on motion of petitioner entered at any time
after the expiration of 30 days from the rendition of that
judgment or confirmation upon a showing by petitioner that
no contract was let or entered into for the making of the
specified improvement within the time fixed by law for the
letting of the contract, that the making of the improvement
under the original proceeding was never commenced or that
the making of the improvement under the prior proceedings
was abandoned by petitioner. No judgment entered in such a
proceeding so dismissed and vacated shall be a bar to
another like or different improvement. However, after the
contract for the work has been entered into or the
improvement bonds have been issued, no judgment shall be
vacated or modified or any petition dismissed after the
expiration of 30 days from the rendition of the judgment,
nor the collection of the assessment be in any way stayed or
delayed by the board or any officer of the district without
the written consent of the contractor and any and all
bondholders.
Subject to the provisions of Sections 9-2-66 through
9-2-71 of the Illinois Municipal Code, as now or hereafter amended, the
district or its assignee may file a complaint to foreclose the lien in
the same manner that foreclosures are permitted by law in
case of delinquent general taxes. However, no forfeiture of
the property shall be required as a prerequisite to such
foreclosure.
(Source: P.A. 85-1137.)
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