Illinois Compiled Statutes
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35 ILCS 200/23-10
(35 ILCS 200/23-10)
Tax objections and copies.
Beginning with the 2003
tax year, in
counties with 3,000,000 or more inhabitants, the person paying the taxes due
as provided in Section 23-5 may file
complaint under Section 23-15 within 165 days after the first
date of the final installment of taxes for the year in question.
Beginning with the 2003 tax year, in counties with less than 3,000,000
inhabitants, the person paying the taxes
due as provided in Section 23-5 may file a tax objection complaint under
Section 23-15 within 75 days after the first penalty date of the final
installment of taxes for the year in question.
However, in all counties in cases in which the complaint is permitted to be
payment under Section 23-5, it must be filed prior to the entry of judgment
under Section 21-175. In addition, the time specified for payment of the tax
provided in Section 23-5 shall not be construed to delay or prevent the entry
of judgment against, or the sale of, tax delinquent property if the taxes have
not been paid prior to the entry of judgment under Section 21-175.
An objection to an assessment for any year shall not be
allowed by the court, however, if an administrative remedy was available by
complaint to the board of appeals or board of review under Section 16-55 or
Section 16-115, unless that remedy was exhausted prior to the filing of the tax
When any complaint is filed with the court in a
with less than
3,000,000 inhabitants, the plaintiff shall
file 3 copies of
the complaint with the clerk of the circuit court. Any
thereto shall contain (i) on the first page a listing of the taxing
against which the complaint is directed
and (ii) a summary of the
for the tax
forth in the complaint with enough copies of the summary to be distributed to
each of the
taxing districts against which the complaint is directed.
Within 10 days after
the complaint is
filed, the clerk of the circuit court shall deliver one copy to the State's
Attorney and one copy to the county clerk, taking their receipts therefor. The
county clerk shall, within 30 days from the last day for the filing of
complaints, notify the duly elected or appointed custodian
of funds for each
taxing district that may be affected by the complaint,
stating (i) that a complaint has been filed and (ii) the
summary of the reasons for the tax objections set forth in the complaint.
Any amendment to a
except any amendment
permitted to be made in open court during the course of a hearing on the
complaint, shall also be filed in triplicate, with one copy
delivered to the
State's Attorney and one copy delivered to the county clerk by the clerk of the
circuit court. The State's Attorney shall within 10 days of receiving his or
her copy of the amendment notify the duly elected or appointed custodian of
funds for each taxing district whose tax monies may be affected by the
amendment, stating (i) that the amendment has been filed and (ii) the
summary of the reasons for the tax objections set forth in the amended
The State's Attorney shall also notify the custodian and the county
clerk in writing of the date, time and place of any hearing before the court to
be held upon the complaint or amended complaint not later than 4 days prior to
the hearing. The notices provided in this Section shall
be by letter addressed to the custodian or the county clerk and may be
mailed by regular mail, postage prepaid, postmarked within the required period,
but not less than 4 days before a hearing.
(Source: P.A. 93-378, eff. 7-24-03.)