Illinois Compiled Statutes 35 Revenue: Article 9 - Other Provisions
Article 24. General Provisions
- Illinois Property Tax Code. - 35 ILCS 200, Section 24-5
Tax on personal property. Ad valorem personal property taxes shall not be levied on any personal property having tax situs in this State. However,...
- Illinois Property Tax Code. - 35 ILCS 200, Section 24-10
Statute of limitations for collection of penalties and interest on delinquent personal property taxes. Any interest or penalty on personal property tax levied pursuant...
- Illinois Property Tax Code. - 35 ILCS 200, Section 24-15
Forms and instructions. The Department shall make out and forward to each county clerk for the use of the clerks and other officers, suitable...
- Illinois Property Tax Code. - 35 ILCS 200, Section 24-20
Subpoenas. Any person may serve any subpoena issued under this Code. (Source: Laws 1965, p. 354; P.A. 88-455.)
- Illinois Property Tax Code. - 35 ILCS 200, Section 24-25
Notices. All notices required by this Code shall be written or printed notices and shall be served personally upon the persons entitled to notice,...
- Illinois Property Tax Code. - 35 ILCS 200, Section 24-30
Oaths. Any oath, authorized to be administered under this Code, may be administered by an assessor or deputy assessor, or by any other officer...
- Illinois Property Tax Code. - 35 ILCS 200, Section 24-35
Property Tax Reform and Relief Task Force. (a) There is created the Property Tax Reform and Relief Task Force consisting of 9 members appointed as...
Article 25. Penalties
- Illinois Property Tax Code. - 35 ILCS 200, Section 25-5
Delivery and receipt of collector's book before bond approved. If any county clerk delivers the tax books into the hands of the county collector,...
- Illinois Property Tax Code. - 35 ILCS 200, Section 25-10
Failure of collector to obtain timely judgment or present list of errors. If any collector, by his own neglect, fails to obtain judgment within...
- Illinois Property Tax Code. - 35 ILCS 200, Section 25-15
Knowing failure of local assessment officer to perform duties. Any local assessment officer or other person whose duty it is to assess property for...
- Illinois Property Tax Code. - 35 ILCS 200, Section 25-20
Knowing failure of public officer to perform duties. Every public officer who refuses to perform or knowingly neglects any duty enjoined upon him by...
- Illinois Property Tax Code. - 35 ILCS 200, Section 25-25
Failure of officer to perform duties if no other penalty provided. If any officer fails or neglects to perform any of the duties required...
- Illinois Property Tax Code. - 35 ILCS 200, Section 25-30
Failure of collector to attend tax sale. If any county collector or designated deputy fails to attend any sale advertised under this Code, and...
- Illinois Property Tax Code. - 35 ILCS 200, Section 25-35
Failure of county clerk to attend tax sale or keep required records. If any county clerk or designated deputy fails to attend any tax...
- Illinois Property Tax Code. - 35 ILCS 200, Section 25-40
Fraudulent return or schedule. Any person who, with intent to defeat or evade the law in relation to the assessment of property, delivers or...
- Illinois Property Tax Code. - 35 ILCS 200, Section 25-45
Duty of state's attorney to prosecute. The State's Attorney of each county shall prosecute all violators of this Code. They shall receive as fees...
Article 26. Savings Provisions
Article 27. Special Service Area Tax Law
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-5
Short title; definitions. This Article may be cited as the Special Service Area Tax Law. When used in this Article: "Special Service Area" means...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-10
Providing special services. In any case in which a municipality or county exercises the power granted in item (6) of Section 7 of Article...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-15
Governing body. The corporate authorities of the municipality or county shall be the governing body of the special service area. (Source: P.A. 78-901; 88-455.)
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-20
Proposals to establish a special service area. To propose the establishment of a special service area, other than one initiated by the corporate authorities,...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-25
Form of hearing notice. Taxes may be levied or imposed by the municipality or county in the special service area at a rate or amount...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-30
Manner of notice. Prior to or within 60 days after the adoption of the ordinance proposing the establishment of a special service area the municipality...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-32
More than 5% increase; hearing. If, in any year other than the initial levy year, the estimated special service area tax levy is more than...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-35
Public hearing; protests and objections. At the public hearing, any interested person, including all persons owning taxable property located within the proposed special service...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-40
Boundaries of special service area. No lien shall be established against any real property in a special service area nor shall a special service area...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-45
Issuance of bonds. Bonds secured by the full faith and credit of the area included in the special service area may be issued for providing...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-50
Enlargement of special service area. Boundaries of a special service area may be enlarged, but only after hearing and notice as provided in Sections...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-55
Objection petition. If a petition signed by at least 51% of the electors residing within the special service area and by at least 51%...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-55a
Restrictive covenants; waiver of certain rights. A deed restriction, restrictive covenant, or similar provision may not waive, prohibit, or restrict the statutory rights to notice...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-60
Petition for disconnection from special service area. (a) Any territory located within the boundaries of any special service area organized under this Article, other than...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-65
Public hearing on petition; court order. Upon the filing of the petition, the court shall set it for public hearing within 60 days after...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-70
Effect of disconnection. Any disconnected territory shall cease to be subject to any taxes levied under this Article and shall not be security for...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-75
Extension of tax levy. If a property tax is levied, the tax shall be extended by the county clerk in the special service area in...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-80
Weather modification referendum. A special service area for weather modification shall not be established by a municipality or county until the question of establishing...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-85
Dissolution of weather modification area. If 10% of the electors residing in a special service area for weather modification petition the corporate authorities for...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-87
Special service areas to protect the health and safety of workers, tenants, and visitors in buildings. A municipality may propose a special service area as...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-90
Special service area for privately owned or maintained roads. If at least 30% of the street or road mileage within the corporate limits of...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-93
Refunds; special service area fund. If the corporate authorities determine that excess revenues exist in a special service area fund at the end of...
- Illinois Property Tax Code. - 35 ILCS 200, Section 27-95
Special service area for privately owned or maintained roads in unincorporated areas. (a) If an unincorporated area of a county under township organization in...
Article 28. Special Assessment Apportionment Law
- Illinois Property Tax Code. - 35 ILCS 200, Section 28-1
Short title. This Article may be cited as the Special Assessment Apportionment Law. (Source: P.A. 86-1324; 88-455.)
- Illinois Property Tax Code. - 35 ILCS 200, Section 28-5
Apportionment upon subdivision. If a special assessment that is payable in installments has been made by any corporate authority, for supplying water, or other...
- Illinois Property Tax Code. - 35 ILCS 200, Section 28-10
Apportionment petition. The owner or owners of the parcel of land shall present to the corporate authority a petition, setting forth: (a) The descriptive...
- Illinois Property Tax Code. - 35 ILCS 200, Section 28-15
Approval of petition by corporate authority; effect. If the corporate authority is satisfied with the proposed division, it shall cause to be indorsed upon...
- Illinois Property Tax Code. - 35 ILCS 200, Section 28-20
Apportionment by court. If the owners are unable to agree as to the apportionment, or any of them are under legal disability, one or...
Article 29. Special Assessments Benefiting State Property Law
Article 30. Fiscal Responsibility Law
- Illinois Property Tax Code. - 35 ILCS 200, Section 30-1
Short title. This Article may be cited as the Fiscal Responsibility Law. (Source: P.A. 88-455.)
- Illinois Property Tax Code. - 35 ILCS 200, Section 30-5
Definition. As used in this Article, "taxing district" has the meaning stated in Section 1-150. (Source: P.A. 84-205; 88-455.)
- Illinois Property Tax Code. - 35 ILCS 200, Section 30-10
Special reserve fund. The governing body of any taxing district may, by ordinance or resolution, establish a special reserve fund for the purpose of...
- Illinois Property Tax Code. - 35 ILCS 200, Section 30-15
Effect of fund on levies. A tax levy of a taxing district shall not be deemed invalid for the sole reason that the taxing...
- Illinois Property Tax Code. - 35 ILCS 200, Section 30-20
Tax reimbursement account. If the corporate authorities of a taxing district determine that the taxing district has on hand surplus funds from any source,...
- Illinois Property Tax Code. - 35 ILCS 200, Section 30-25
Distributions from account. (a) At the direction of the corporate authorities of a taxing district, the treasurer of the taxing district shall disburse the...
- Illinois Property Tax Code. - 35 ILCS 200, Section 30-30
Fiscal Responsibility Report Card. The corporate authority of each taxing district, other than a school district, that imposes ad valorem taxes, within 180 days...
- Illinois Property Tax Code. - 35 ILCS 200, Section 30-31
Fiscal Responsibility Report Card; State Comptroller. The State Comptroller, within 180 days of the conclusion of the fiscal year of the State, shall submit...
Article 31. Real Estate Transfer Tax Law
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-1
Short title. This Article may be cited as the Real Estate Transfer Tax Law. (Source: Laws 1967, p. 1716; P.A. 88-455.)
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-5
Definitions. "Affixed" means physically or electronically indicated. "Recordation" includes the issuance of certificates of title by Registrars of Title under the Registered Titles (Torrens) Act...
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-10
Imposition of tax. A tax is imposed on the privilege of transferring title to real estate located in Illinois, on the privilege of transferring a...
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-15
Collection of tax. (a) Paper revenue stamps. The tax shall be collected by the recorder or registrar of titles of the county in which the...
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-20
Affixing of stamps. Payment of the tax shall be evidenced by revenue stamps in the amount required to show full payment of the tax imposed...
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-25
Transfer declaration. At the time a deed, a document transferring a controlling interest in real property, or trust document is presented for recordation, or within...
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-30
Use of transfer declaration. The recorder or registrar of titles shall not record the declaration, but shall insert on the declaration and all attachments...
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-35
Deposit of tax revenue. (a) Beginning on the effective date of this amendatory Act of the 92nd General Assembly and through June 30, 2003,...
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-40
Real estate in civil townships. If the real estate described in the deed is located in a civil township, the recorder or registrar of...
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-45
Exemptions. The following deeds or trust documents shall be exempt from the provisions of this Article except as provided in this Section: (a) Deeds...
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-46
Exemption from tax equal to corporate franchise taxes paid. If a transfer of a controlling interest in a real estate entity is taxed under this...
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-47
Verification. In all counties, each transfer declaration filed under this Law shall include a written statement by both the grantor or grantor's agent and...
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-50
Penalties. Any person who willfully falsifies the value of transferred real estate on the transfer declaration required by Section 31-25 or who willfully falsifies...
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-55
Public records. Transfer declarations under this Article are public records and shall be made available for inspection, upon request, during regular business hours. (Source:...
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-60
Check for violations. The Department shall conduct spot checks or investigations of declarations required to be filed by this Article and may forward information...
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-65
Additional tax. The tax imposed by Section 31-10 is in addition to all other occupation or privilege taxes imposed by the State of Illinois...
- Illinois Property Tax Code. - 35 ILCS 200, Section 31-70
Rules. The Department may prescribe reasonable rules for the administration of this Article, including rules permitting a transfer declaration in a prescribed electronic form...
Article 32. Continuation of Prior Law - Statutes Repealed
- Illinois Property Tax Code. - 35 ILCS 200, Section 32-1
Prior law. (a) A provision of this Code that is the same as a prior law shall be construed as a continuation of the...
- Illinois Property Tax Code. - 35 ILCS 200, Section 32-5
Other Acts of the 88th General Assembly. If any other Act of the 88th General Assembly changes, adds, or repeals a provision of prior...
- Illinois Property Tax Code. - 35 ILCS 200, Section 32-10
Home rule; mandates. Nothing in this Code as initially enacted (i) is a denial or limitation on home rule powers where no denial or...
- Illinois Property Tax Code. - 35 ILCS 200, Section 32-15
Titles; articles; captions. The language contained in the Titles, Articles, Captions, and Section and subsection headings in this Code: (a) is intended only as...
- Illinois Property Tax Code. - 35 ILCS 200, Section 32-17
Severability. The provisions of this amendatory Act of 1995 are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 89-126, eff. 7-11-95.)
- Illinois Property Tax Code. - 35 ILCS 200, Section 32-20
Statutes repealed. The following Acts are repealed: The Local Tax Reimbursement Act. The Special Assessment Apportionment Act. The Revenue Act of 1939. The Truth...
Last modified: February 18, 2015