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Current as of January 01, 2022 | Updated by FindLaw Staff
§ 18-145. Error in calculation of rate or extension. Notwithstanding any other provision of law to the contrary, if, because of an error in the calculation of tax rates or extension of taxes by the county clerk, the taxes paid on any property are higher than required by law, the county clerk shall in the following year abate an amount equal to the excess taxes from the property taxes extended for any tax levy or fund affected by the error. This Section shall not deprive any taxpayer of the right to maintain a tax objection under Sections 23-5 and 23-10 challenging the legality of the county clerk's actions; but the amount of any subsequent tax abatement shall be credited toward the payment of any refund ordered by the court.
Cite this article: FindLaw.com - Illinois Statutes Chapter 35. Revenue § 200/18-145. Error in calculation of rate or extension - last updated January 01, 2022 | https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-200-18-145/
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