Illinois Compiled Statutes
35 ILCS 200/20-180 (2026)
Uncollectible delinquent real estate taxes and special assessments
✓ current as of May 2026
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(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 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. 92-201, eff. 1-1-02.)
Notes of Decisions
Cited in 1
case (1 in the last 5 years), 2021–2021 · leading case: People v. Davis, 2021 IL App (1st) 191959 (Ill. App. Ct. 2021).
People v. Davis, 2021 IL App (1st) 191959 (Ill. App. Ct. 2021). “35 ILCS 200/20-180 (West 2010). ¶ 26 G. Procedural History ¶ 27 In June 2012, Rep.”
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