ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/1-145 (2026)

Tax; Taxes

✓ current as of May 2026
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(35 ILCS 200/1-145)
    Sec. 1-145. Tax; Taxes. Any tax, special assessments or costs, interest or penalty imposed upon property.
(Source: P.A. 86-1481; 87-877; 88-455.)

    
Notes of Decisions
Cited in 2 cases, 1999–2005 · leading case: Rtc Com. Assets Trust 1995-Np3-1, a Delaware Bus. Trust v. Phoenix Bond & Indem. Co., 169 F.3d 448 (7th Cir. 1999).
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Rtc Com. Assets Trust 1995-Np3-1, a Delaware Bus. Trust v. Phoenix Bond & Indem. Co., 169 F.3d 448 (7th Cir. 1999). · cites it 2× “Illinois law, they argue, treats penalties as taxes for purposes of collection, see 35 ILCS 200/1-145, and thus there is nothing to distinguish Count III from the rest of the case.”
Church of Peace v. City of Rock Island (Ill. App. Ct. 2005). “Section 1-145 of the Illinois Property Tax Code (35 ILCS 200/1-145 (West 2002)) provides that a tax is "any tax, special assessment or costs, interest or penalty imposed upon property.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.