ILCS » Chapter 65 · Act 5
Illinois Compiled Statutes

65 ILCS 5/9-2-41 (2026)

When the ordinance under which a local improvement is ordered provides that the improvement shall be made wholly or in part by special taxation of contiguous property, that special tax shall be levied, assessed, and collected, as nearly as may be, in the manner provided in the section of this Division 2 providing for the mode of making, assessing, and collecting special assessments

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(65 ILCS 5/9-2-41) (from Ch. 24, par. 9-2-41)
    Sec. 9-2-41. When the ordinance under which a local improvement is ordered provides that the improvement shall be made wholly or in part by special taxation of contiguous property, that special tax shall be levied, assessed, and collected, as nearly as may be, in the manner provided in the section of this Division 2 providing for the mode of making, assessing, and collecting special assessments. No special tax shall be levied or assessed upon any property to pay for any local improvement in an amount in excess of the special benefit which the property will receive from the improvement. The ordinance shall not be deemed conclusive of the benefit, but the question of the benefit and of the amount of the special tax shall be subject to the review and determination of the court, and shall be tried in the same manner as in proceedings by special assessment.
(Source: Laws 1961, p. 576.)

    
Notes of Decisions
Cited in 2 cases, 2011–2011 · leading case: Young v. Johnson, 963 N.E.2d 1072 (Ill. App. Ct. 2d Dist. 2011).
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Young v. Johnson, 963 N.E.2d 1072 (Ill. App. Ct. 2d Dist. 2011). · cites it 2× “) 65 ILCS 5/9-2-41 (West 2008). Under division 2, delinquent special assessments or special taxes may be included in the county collector's annual tax sale.”
Young v. Johnson, 2011 IL App (2d) 110287. · cites it 2× “) 65 ILCS 5/9-2-41 (West 2008). Under division 2, delinquent special assessments or special taxes may be included in the county collector’s annual tax sale.”
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