Illinois Compiled Statutes

35 ILCS 200/21-5 (2026)

Forfeiture tax extension records; counties of 3,000,000 or more

✓ current as of May 2026
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(35 ILCS 200/21-5)
    Sec. 21-5. Forfeiture tax extension records; counties of 3,000,000 or more. In counties with 3,000,000 or more inhabitants, the county clerk shall quadrennially or at regular intervals prescribed by county resolution under Section 9-220 prepare a set of records to be known as the county clerk's forfeiture tax extension records, showing in separate columns and items the legal description of all property which has previously been forfeited for the non-payment of general taxes, the amount of the forfeited taxes of prior years, the interest added before forfeiture, the interest added after forfeiture, and all printers' fees and costs chargeable against each property. The records shall also show in proper spaces all annual new and additional amounts of forfeited general taxes, interest added before forfeiture, interest added after forfeiture, and all printers' fees and costs chargeable against the properties which become so chargeable during the years following the general assessment year. The records are to remain at all times at the county clerk's office for use in preparing estimates of costs of redemption and in issuing orders upon the county collector to receive amounts necessary for the redemption of forfeited general taxes. Nothing in this section shall be construed as abolishing or interfering in any way with the collector's tax books, the tax judgment, sale, redemption and forfeiture records or any other records or books provided for in this Code.
(Source: P.A. 86-1481; 88-455.)

    
Notes of Decisions
Cited in 3 cases, 2011–2012 · leading case: Jackson v. Bd. of Election Commissioners of the City of Chicago, 2012 IL 111928 (Ill. 2012).
Jackson v. Bd. of Election Commissioners of the City of Chicago, 2012 IL 111928 (Ill. 2012). “See 35 ILCS 200/21-5, 21-180 (West 2010). In situations where county tax authorities fail to properly and promptly disburse the tax revenue they have collected to the local taxing districts whose levies served as the basis for the county’s property tax bills, the local taxing…”
Demos v. Pappas, 2011 IL App (1st) 100829 (Ill. App. Ct. 2011). “35 ILCS 200/21-5 et seq. (West 2008). ¶ 15 1.”
Demos v. Pappas, 956 N.E.2d 533 (Ill. App. Ct. 2011). “35 ILCS 200/21-5 et seq. (West 2008). ¶ 15 1.”
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