35 ILCS 705 Tax Collection Suit Act
35 ILCS 717 Reciprocal Tax Collection Act
35 ILCS 720 Local Tax Collection Act
35 ILCS 730 Federal Excise Tax Refund Act
35 ILCS 735 Uniform Penalty and Interest Act
35 ILCS 745 Tax Delinquency Amnesty Act
35 ILCS 750 State Tax Lien Registration Act

Terms Used In Illinois Compiled Statutes > Chapter 35 > Collections And Refunds

  • Affected county: means a county of 3,000,000 or more inhabitants or a county contiguous to a county of 3,000,000 or more inhabitants. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Aggregate extension base: means the taxing district's last preceding aggregate extension as adjusted under Sections 18-135, 18-215, 18-230, 18-206, and 18-233. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appraisal: A determination of property value.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Authority: means the Illinois Quad City Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/215-5
  • Authority: means the Quincy Metropolitan Exposition, Auditorium and Office Building Authority. See Illinois Compiled Statutes 70 ILCS 200/220-5
  • Authority: means the Randolph County Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/225-5
  • Authority: means the River Forest Metropolitan Exposition, Auditorium and Office Building Authority. See Illinois Compiled Statutes 70 ILCS 200/230-5
  • Authority: means the Rockford Metropolitan Exposition, Auditorium and Office Building Authority. See Illinois Compiled Statutes 70 ILCS 200/240-5
  • Authority: means the Salem Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/245-5
  • Authority: means the Bloomington Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/20-5
  • Authority: means the Pekin Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/200-5
  • Authority: means Peoria Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/205-5
  • Balanced budget: A budget in which receipts equal outlays.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Board: means the governing and administrative body of the Pontiac Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/210-5
  • Board: means the governing and administrative body of the Illinois Quad City Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/215-5
  • Board: means the governing and administrative body of the Quincy Metropolitan Exposition, Auditorium and Office Building Authority. See Illinois Compiled Statutes 70 ILCS 200/220-5
  • Board: means the governing and administrative body of the Randolph County Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/225-5
  • Board: means the governing and administrative body of the Rockford Metropolitan Exposition, Auditorium and Office Building Authority. See Illinois Compiled Statutes 70 ILCS 200/240-5
  • Board: means the governing and administrative body of the Salem Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/245-5
  • Board: means the governing and administrative body of the Bloomington Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/20-5
  • Board: means the governing and administrative body of the Pekin Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/200-5
  • Board: means the governing and administrative body of the Peoria Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/205-5
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Circuit clerk: means clerk of the circuit court. See Illinois Compiled Statutes 5 ILCS 70/1.26
  • City: includes village. See Illinois Compiled Statutes 65 ILCS 5/4-1-2
  • City: means the City of Peoria, Illinois. See Illinois Compiled Statutes 70 ILCS 200/205-5
  • City clerk: means the City Clerk of the City of Peoria, Illinois. See Illinois Compiled Statutes 70 ILCS 200/205-5
  • City council: means the City Council of the City of Peoria, Illinois. See Illinois Compiled Statutes 70 ILCS 200/205-5
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • council: when applied to duties under this Article. See Illinois Compiled Statutes 65 ILCS 5/4-1-2
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • County board: means the board of county commissioners in counties not under township organization, and the board of supervisors in counties under township organization, and the board of commissioners of Cook County. See Illinois Compiled Statutes 5 ILCS 70/1.07
  • Decedent: A deceased person.
  • decree: is synonymous with the word "judgment". See Illinois Compiled Statutes 5 ILCS 70/1.24
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Docket: A log containing brief entries of court proceedings.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Enterprise: includes :
             (1) any partnership, corporation, association,
    
business or charitable trust, or other legal entity; and
        (2) any group of individuals or other legal entities,
    
or any combination thereof, associated in fact although not itself a legal entity. See Illinois Compiled Statutes 720 ILCS 5/33G-3
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Ex officio: Literally, by virtue of one's office.
  • Executor: A male person named in a will to carry out the decedent
  • Extension limitation: means (a) the lesser of 5% or the percentage increase in the Consumer Price Index during the 12-month calendar year preceding the levy year or (b) the rate of increase approved by voters under Section 18-205. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Franchise: includes every special privilege or right in the streets, alleys, highways, bridges, subways, viaducts, air, waters, public places, and other public property that does not belong to the citizens generally by common right, whether granted by the State or the city or village. See Illinois Compiled Statutes 65 ILCS 5/4-1-2
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Legatee: A beneficiary of a decedent
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • limiting rate: means a fraction the numerator of which is the last preceding aggregate extension base times an amount equal to one plus the extension limitation defined in this Section and the denominator of which is the current year's equalized assessed value of all real property in the territory under the jurisdiction of the taxing district during the prior levy year. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Metropolitan area: means all that territory in the State of Illinois lying within the corporate boundaries of the City of Pontiac. See Illinois Compiled Statutes 70 ILCS 200/210-5
  • Metropolitan area: means all that territory in the State of Illinois lying within the corporate boundaries of the County of Rock Island and not within the territory of any other civic center authority. See Illinois Compiled Statutes 70 ILCS 200/215-5
  • Metropolitan area: means all that territory in the State of Illinois lying within the corporate boundaries of the City of Quincy. See Illinois Compiled Statutes 70 ILCS 200/220-5
  • Metropolitan area: means all that territory in the State of Illinois lying within the corporate boundaries of the County of Randolph. See Illinois Compiled Statutes 70 ILCS 200/225-5
  • Metropolitan area: means all that territory in the State of Illinois lying within the corporate boundaries of the County of Winnebago. See Illinois Compiled Statutes 70 ILCS 200/240-5
  • Metropolitan area: means all that territory in the State of Illinois lying within the corporate boundaries of the City of Salem in Marion County. See Illinois Compiled Statutes 70 ILCS 200/245-5
  • Metropolitan area: means all that territory in the State of Illinois lying within the corporate boundaries of the City of Bloomington. See Illinois Compiled Statutes 70 ILCS 200/20-5
  • Metropolitan area: means all that territory which is in the corporate boundaries of the City of Pekin. See Illinois Compiled Statutes 70 ILCS 200/200-5
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • municipality: means either city or village. See Illinois Compiled Statutes 65 ILCS 5/4-1-2
  • Net revenues: means the revenues of the Authority exclusive of taxes after deducting all costs of operation and maintenance and such reserves as may be deemed necessary or advisable by the Authority. See Illinois Compiled Statutes 70 ILCS 200/205-5
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • oath: shall be deemed to include an affirmation, and the word "sworn" shall be construed to include the word "affirmed. See Illinois Compiled Statutes 5 ILCS 70/1.12
  • Oath: A promise to tell the truth.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Petty offense: A federal misdemeanor punishable by six months or less in prison. Source: U.S. Courts
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • police force: shall be construed to include such persons in the employ of a municipality as members of the department of police, who are or shall hereafter be appointed and sworn as policemen. See Illinois Compiled Statutes 5 ILCS 70/1.20
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Predicate activity: means any act that is a Class 2 felony or higher and constitutes a violation or violations of any of the following provisions of the laws of the State of Illinois (as amended or revised as of the date the activity occurred or, in the instance of a continuing offense, the date that charges under this Article are filed in a particular matter in the State of Illinois) or any act under the law of another jurisdiction for an offense that could be charged as a Class 2 felony or higher in this State:
             (1) under the Criminal Code of 1961 or the Criminal
    •     
    Code of 2012: 8-1. See Illinois Compiled Statutes 720 ILCS 5/33G-3
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • property: means anything of value. See Illinois Compiled Statutes 720 ILCS 5/15-1
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • public utility: when used in this Division 117, means and includes any plant, equipment, or property, and any franchise, license, or permit, used or to be used (1) for or in connection with the transportation of persons or property, or the conveyance of telegraph or telephone messages; or (2) for the production, storage, transmission, sale, delivery, or furnishing of cold, heat, light, power, water, or for the conveyance of oil or gas by pipe lines; or (3) for the storage or warehousing of goods; or (4) for the conduct of the business of a wharfinger. See Illinois Compiled Statutes 65 ILCS 5/11-117-2
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Surviving spouse: means "widow" or "widower" as the case may be. See Illinois Compiled Statutes 5 ILCS 70/1.32
  • sworn: shall be construed to include the word "affirmed. See Illinois Compiled Statutes 5 ILCS 70/1.12
  • taxing district: includes only each non-home rule taxing district having the majority of its 1990 equalized assessed value within any county or counties contiguous to a county with 3,000,000 or more inhabitants. See Illinois Compiled Statutes 35 ILCS 200/18-185
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Treats: means the food, drink, tobacco, or drugs, requested, offered, given, or received, in treating or for the entertainment of a person. See Illinois Compiled Statutes 65 ILCS 5/4-1-2
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Units of local government: has the meaning established in Section 1 of Article VII of the Constitution of the State of Illinois of 1970. See Illinois Compiled Statutes 5 ILCS 70/1.28
  • Unlawful death: includes the following offenses: under the Code of 1961 or the Criminal Code of 2012: Sections 9-1 (first degree murder) or 9-2 (second degree murder). See Illinois Compiled Statutes 720 ILCS 5/33G-3
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • Venue: The geographical location in which a case is tried.
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
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