Illinois Compiled Statutes
35 ILCS 200/20-85 (2026)
Powers and duties of county collectors
✓ current as of May 2026
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(35 ILCS 200/20-85)
Sec. 20-85.
Powers and duties of county collectors.
County collectors shall
have the same powers and may proceed in the same manner, for the collection of
any tax on property, as township collectors. If in any township the office of
township collector is or becomes vacant, and the vacancy is not filled on or
before the first day of May next following the vacancy, the county clerk shall
deliver all the collectors' books to the county collector of the county, having
annexed to each book a warrant under the signature and official seal of the
county clerk, commanding the county collector to collect from the persons named
in the books the sum of taxes charged opposite their names, except as otherwise
provided in Section 21-375. The county collector shall then collect and pay
over all taxes, assessments and other charges shown in the books, and do all
acts required by law as if the taxes, assessments and other charges had been
duly returned delinquent by a township collector. The collectors' books so
delivered to the county collector shall, for all purposes, in all subsequent
proceedings, be used in the same manner and have the same force and effect as
if the books were delivered to the township collectors, and returned by them,
as provided by law. In the 10 years next following the completion of a general
reassessment of property in any county with 3,000,000 or more inhabitants, made
under order of the Department, if for any reason the books have not been
delivered to the township collector within 5 days after the day specified by
the county clerk for that delivery, the county clerk shall deliver the books to
the county collector, and all provisions of this Section shall apply. When any
injunction restraining the collection of taxes is dissolved after the tax books
are returned to the county collector, the taxes or the portion thereof upon
which the injunction has been dissolved, shall be paid to the county collector,
who shall proceed as though collection of the taxes had never been enjoined.
(Source: P.A. 84-550; 88-455.)
Notes of Decisions
Cited in 3
cases, 2007–2017 · leading case: Vill. of Arlington Heights v. Pappas, 2016 IL App (1st) 151802 (Ill. App. Ct. 2017).
Vill. of Arlington Heights v. Pappas, 2016 IL App (1st) 151802 (Ill. App. Ct. 2017). “35 ILCS 200/20-85 (West 2012). The process the Treasurer must follow when collecting and distributing property tax revenue varies depending on whether a TIF district has been established.”
The Vill. of Arlington Heights v. Pappas, 2016 IL App (1st) 151802 (Ill. App. Ct. 2016). “35 ILCS 200/20-85 (West 2012). The process the Treasurer must follow when collecting and distributing property tax revenue varies depending on whether a TIF district has been established.”
Alvarez v. Pappas (Ill. App. Ct. 2007). “35 ILCS 200/20-85 (West 2004). By January 31 of each year, estimated tax bills setting out the first installment of property taxes for the preceding year, payable in that year, are prepared and mailed to the taxpayer by defendant.”
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