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(50 ILCS 460/55)
Sec. 55. County clerk may collect. Pursuant to the Illinois constitutional and statutory provisions
relating to intergovernmental cooperation, the county clerk of
any county in which property subject to a special assessment is
located may, but shall not be required to, agree to mail bills
for a special assessment with the regular tax bills of the
county, or otherwise as may be provided by a special assessment
law. If the clerk agrees to mail such bills with the regular tax
bills, then the annual amount due as of January 2 shall become
due instead in even installments with each tax bill made during
the year in which such January 2 date occurs, thus deferring to
later date in the year the obligation to pay the assessments.
If the county clerk does not agree to mail
the bills, or if the municipality declines
to request the county clerk to
mail
the bills,
the
municipality still may bill the annual amount due, as of January 2,
in
2
even
installments to become due on or about the due dates for the real
estate tax bills issued
by
the county clerk during the year in which the January 2 date occurs,
thus deferring
the
obligation to pay the assessment installment to later dates in that year.
If the county clerk agrees to mail the bills on behalf of a
municipality, the county may charge a fee for such services to be paid from the
special assessment. The fee shall be considered as a cost of
making, levying,
and collecting the assessment provided for in Section 9-2-139 of the Illinois
Municipal Code.
(Source: P.A. 95-331, eff. 8-21-07.)
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