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Public Act 92-0201
SB497 Enrolled LRB9202787SMdv
AN ACT concerning taxes.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Sections 20-180 and 20-190 as follows:
(35 ILCS 200/20-180)
Sec. 20-180. Uncollectible delinquent real estate taxes
and special assessments. In cases where general taxes levied
on real property have been delinquent for a period of 20 30
years, the taxes shall be presumed to be uncollectible. In
those cases, the County Clerk and the County Collector shall
enter upon the tax records in their respective offices where
those taxes appear the word "Uncollectible", and shall adjust
the books and records of their respective offices as provided
in this Code. In cases where any installments of special
assessments or special taxes levied on real property have
been delinquent for a period of 30 years, the installments
shall be presumed to be uncollectible. In those cases, the
Collector of the municipality which levied the special
assessment or special tax and the County Clerk and the County
Collector shall enter upon the tax records in their
respective offices where those assessments or taxes appear
the word "Uncollectible" and shall adjust the books and
records of their respective offices. When taxes have been
designated "uncollectible" under this Section, the
municipality may use any money it holds for payment of the
special assessments or special taxes for improvements similar
to the projects for which the moneys were collected, and for
the purchase of real or personal property, in connection with
those improvements.
(Source: P.A. 80-615; 88-455.)
(35 ILCS 200/20-190)
Sec. 20-190. Statute of limitation for collection of
delinquent real estate taxes and special assessments.
(a) If a taxpayer owes arrearages of taxes for a reason
other than administrative error, actions for the collection
of any delinquent general tax, or the enforcement or
foreclosure of the tax lien shall be commenced within 20 30
years after the tax became delinquent, and not thereafter.
After 20 30 years the tax lien shall be discharged and
released.
Actions for the collection of any delinquent installments
of special assessments or special taxes, or the enforcement
or foreclosure of the special assessment lien shall be
commenced within 30 years after the installments became
delinquent. After 30 years the lien for the installments
shall be discharged and released.
(b) If a taxpayer owes arrearages of taxes due to an
administrative error, the county may not bill, collect, claim
a lien for, or sell the arrearages of taxes for tax years
earlier than the 2 most recent tax years, including the
current tax year.
(c) For purposes of this Section, "administrative error"
includes but is not limited to failure to include an
extension for a taxing district on the tax bill, an error in
the calculations of tax rates or extensions or any other
mathematical error by the county clerk, or a defective coding
by the county, but does not include a failure by the county
to send a tax bill to the taxpayer, the failure by the
taxpayer to notify the assessor of a change in the tax-exempt
status of property, or any error concerning the assessment of
the property.
(Source: P.A. 88-455; 89-617, eff. 9-1-96.)
Section 99. Effective date. This Act takes effect
January 1, 2002.
Passed in the General Assembly May 09, 2001.
Approved August 01, 2001.
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