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Illinois Compiled Statutes

20 ILCS 2520/2 (2026)

Legislative Declaration

✓ current as of May 2026
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(20 ILCS 2520/2) (from Ch. 120, par. 2302)
    Sec. 2. Legislative Declaration. The General Assembly finds and declares that taxes are the most sensitive point of contact between citizens and their government, and that there is a delicate balance between revenue collection and freedom from government oppression. It is the intent of the General Assembly to place guarantees in Illinois law to ensure that the rights, privacy, and property of Illinois taxpayers are adequately protected during the process of the assessment and collection of taxes.
    The General Assembly further finds that the Illinois tax system is based largely on self-assessment, and the development of understandable tax laws and taxpayers informed of those laws will both improve self-assessment and the relationship between taxpayers and government. It is the further intent of the General Assembly to promote improved taxpayer self-assessment by improving the clarity of tax laws and efforts to inform the public of the proper application of those laws.
(Source: P.A. 86-176; 86-189.)

    
Notes of Decisions
Cited in 2 cases, 1998–1998 · leading case: McLean v. Dep't of Revenue, 704 N.E.2d 352 (Ill. 1998).
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McLean v. Dep't of Revenue, 704 N.E.2d 352 (Ill. 1998). · cites it 4× “XIV, § 1); and adequate procedural protection ensured by the Taxpayers' Bill of Rights Act (20 ILCS 2520/2 (West 1996)). Similarly, the circuit court addressed the admittedly moot issue of the constitutionality of the "payment for record" provision of the Act (35 ILCS 120/12…”
McLean v. Dept. of Revenue (Ill. 1998). · cites it 2× “XIV, §1); and adequate procedural protection ensured by the Taxpayers' Bill of Rights Act (20 ILCS 2520/2 (West 1996)). Similarly, the circuit court addressed the admittedly moot issue of the constitutionality of the “payment for record” provision of the Act (35 ILCS 120/12…”
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