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county, then in the nearest newspaper in this State to the county seat of such county. Said advertisement shall be once published at least three weeks previous to the term of the County Court at which judgment is prayed, and shall contain a list of the delinquent lands and lots upon which the taxes or special assessments remain due and unpaid, the names of owners, if known, the total amount due thereon, and the year or years for which the same are due. Such collector shall give notice that he will apply to the County Court at the . . . . . . . . . . . . . . . . . . term thereof, for judgment against said lands and lots for said taxes, special assessments, interest and costs, and for an order to sell said lands and lots for the satisfaction thereof; and shall also give notice that, on the - - - - - - - - - - - - - - - - - - - - - - - - Monday next succeeding the day fixed by law for the commencement of such term of the said County Court, all the lands and lots for the sale of which an order shall be made, will be exposed to public sale at the building where the County Court is held in said county, for the amount of taxes, special assessments, interest and cost due thereon; and the advertisement published according to the provisions to this section shall be deemed to be sufficient notice of the intended application for judgment and of the sale of lands and lots under the order of said court. Where the publisher of any paper that may have been selected by the collector shall be unable or unwilling to publish such advertisement, the collector shall select some other newspaper, having due regard to the circulation of such paper. Provided, that in cities having a population of one hundred thousat.d or more by the last preceding census of the United States or of this State separate advertisement may be made giving notice of an intended application for judgment and for an order of sale on account of delinquent special assessments at any time after the first day of August next after such special assessments shall have become delinquent, the procedure in such case to be in all other respects except as to the time of making advertisement, application for judgment and sale, the same as in the case of delinquent general taxes.” § 184. In all advertisements for the sale of lands and lots for taxes or special assessments, and in entries required to be made by the clerk of the court or other officer, letters, figures and characters, may be used to denote townships, ranges, sections, parts of sections, lots or blocks, or parts thereof, the year or the years for which the taxes were due, and the amount of taxes, special assessments, interest and costs: and the whole of the advertisement shall be contained in one edition of such newspaper and its supplement, if such supplement is necessary: Provided. that nothing contained in this section shall prevent the county collector from subsequently advertising and obtaining judgment on lands or lots that may have been omitted through no fault of the collector, or that may have been erroneously advertised or described in the first advertisement; and, provided, further, that in cities having a population of one hundred thousand or more by the last preceding census of the United States or of this State the advertisement for the sale of lands and lots for special assessments may be made separately from the advertisement for the sale of lands and lots for taxes and on a different date and edition of such newspaper.”

§ 185. All applications for judgment and order of sale for taxes and special assessments on delinquent lands and lots shall be made at the June term of the County Court except in the case of special assessments in cities having a population of one hundred thousand or more by the last preceding census of the United States or of this State. If from any cause the court shall not be holden at the term at which judgment is prayed, the cause shall stand continued, and it shall not be necessary to readvertise the list or notice required by law to be advertised before judgment and sale, but at the next regular term thereafter the court shall hear and determine the matter; and if judgment is rendered the sale shall be made on the Monday specified in the notice as provided in section 182, such Monday to be fixed by the county collector in the notice. If for any cause the collector is prevented from advertising and obtaining judgment at said term it shall be held to be legal to obtain judgment at any subsequent term of said court; but if the failure arises by the county collector's not complying with any of the requirements of this Act, he shall be held on his official bond for the full amount of all taxes and special assessments charged against him : Provided, that any such failure on the part of the county collector shall not be allowed as a valid objection to the collection of any tax or assessment, or to a rendition of a judgment against any delinquent lands or lots included in the application of the county collector; and, provided, further, that on the application for judgment at such subsequent term it shall not be deemed necessary to set forth or establish the reasons of such failure: And, provided, further, that in counties where Probate Courts have been or may hereafter be established it shall be lawful to make such application for judgment and order of sale to the May term of the County Court. In cities having a population of one hundred thousand or more by the last preceding census of the United States or of this State, no application for judgment against any lot, block, tract or parcel of land for unpaid special taxes or special assessments shall be made before the September term of court. The application for judgment upon delinquent special assessments or special taxes in each year shall include only such special assessments, special taxes, or installments thereof, and interest, as shall have been returned as delinquent to the county collector on or before the first day of August in the year in which said application is made, and marked on the general tax books of the county collector on or before the tenth day of March of the same year. Pro: vided, that such judgment of sale shall include interest on matured installments up to the date of such judgment.”

§ 191. The court shall examine said list, and if defense (specifying, in writing, the particular cause of objection) be offered by any person interested in any of said lands or lots, to the entry of judgment against the same, the court shall hear and determine the matter in a summary manner, without pleadings, and shall pronounce judgment as the right of the case may be. The court shall give judgment for such taxes and special assessments and penalties as shall appear to be due. and such judgment shall be considered as a several judgment against each tract or lot or part of a tract or lot, for each kind of tax or special

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assessment included therein; and the court shall direct the clerk to make out and enter an order for the sale of such real property against . judgment is given, which shall be substantially in the following Orm : Whereas, due notice has been given of the intended application for a judgment against said lands and lots, and no sufficient defense having been made, or cause shown why judgment should not be entered against said lands and lots, for taxes (special assessments, if any), interest, penalties and costs due and unpaid thereon for the year or years herein set forth, therefore it is considered by the court that judgment be and is hereby entered against the aforesaid tract or tracts, or lots of land, or parts of tracts or lots (as the case may be), in favor of the People of the State of Illinois, for the sum annexed to each, being the amount of taxes (and special assessments, if any), interest, penalties and costs due severally thereon; and it is ordered by the court that the said several tracts or lots of land, or so much of each of them as shall be sufficient to satisfy the amount of taxes (and special assessments, if any), interest, penalties and costs annexed to them severally, be sold as the law directs. Said order shall be signed by the judge. In all judicial proceedings of any kind, for the collection of taxes and special assessments, all amendments may be made which, by law, could be made in any personal action pending in such court, and no assessment of property or charge for any of said taxes shall be considered illegal on account of any irregularity in the tax lists or assessment rolls, or on account of the assessment rolls or tax lists not having been made, completed or returned within the time required by law, or on account of the property having been charged or listed in the assessment or tax list without name, or in any other name than that of the rightful owner; and no error or informality in the proceedings of any of the officers connected with the assessment, levying or collecting of the taxes, not affecting the substantial justice of the tax itself, shall vitiate or in any manner affect the tax or the assessment thereof; and any irregularity or informality in the assessment rolls or tax lists, or in any of the proceedings connected with the assessment or levy of such taxes, or any omission or defective act of any officer or officers connected with the assessment or levying of such taxes, may be, in the discretion of the court, corrected, supplied and made to conform to law by the court, or by the person (in the presence of the court) from whose neglect or default the same was occasioned. Provided, that where separate advertisement and application for judgment and order of sale is made on account of delinquent special taxes or special assessments in cities having a population of one hundred thousand or more by the last preceding census of the United States or of this State the procedure shall in all respects be the same as in this section prescribed, except that there shall be two separate judgments and Orders for sale, the first on account of delinquent general taxes and the Second on account of delinquent special taxes and special assessments. APPROVED June 28, 1919. —49 L

LEVY AND COLLECTION OF TAXES.

§ 1. Amends section 2, Act of 1872. § 2. Property exempt from taxation.

(SENATE BILL No. 489. APPROVED JUNE 28, 1919.)

AN ACT to amend an Act entitled, “An Act for the assessment of properly and for the levy and collection of taates,” approved March 30, 1872, in force July 1, 1872, as subsequently amended, by amending section two (2) thereof. SECTION 1. Be it enacled by the People of the State of Illinois, represented in the General Assembly: That an Act entitled, “An Act for the assessment of property and for the levy and collection of taxes,” approved March 30, 1872, in force July 1, 1872, as amended by subsequent Acts, be and the same is hereby amended by amending section (2) thereof, so that said section, when amended, shall read as follows: § 2. All property described in this section, to the extent herein limited, shall be exempt from taxation, that is to say: First—All lands donated by the United States for school purposes, not sold or leased; all property of Schools, including the real estate on which the schools are located, not leased by such schools or otherwise used with a view to profit. Second—All property used exclusively for religious purposes, or used exclusively for school and religious purposes or for orphanages and not leased or otherwise used with a view to profit. Third—All lands used exclusively as graveyards or grounds for burying the dead. Fourth—All unentered government lands; all public buildings or structures of whatsoever kind, and the contents thereof, and the land on which the same are located belonging to the United States. Fifth–All property of every kind belonging to the State of IlliIn Ols. Sixth–All property belonging to any county, village, or city used exclusively for the maintenance of the poor; all swamp or overflowed lands belonging to any county, so long as the same remain unsold by such county; all public buildings belonging to any county, township, city or incorporated town, with the ground on which such buildings are erected; all property owned by any city or village located within the incorporated limits thereof; except as heretofore been leased or may hereafter be leased by such city or village to lessees who are bound under the terms of the lease to pay the taxes on such property. All property owned by any city or village located outside the incorporated limits thereof but within the same county when used for the purposes of a tuberculosis sanitarium, farm colony in connection with a house of correction, or nursery, garden or farm for the growing of shrubs, trees, flowers, vegetables and plants for use in beautifying, maintaining and operating, play grounds, parks, parkways, public grounds, buildings and institutions owned or controlled by such city or village; and all property owned by any city or village outside of the corporate limits of same used exclusively for municipal purposes. Seventh—All property of institutions of public charity, all property of beneficent and charitable organizations, whether incorporated in

this or in any other State of the United States and all property of old people's homes when such property is actually and exclusively used for such charitable or beneficent purposes, and not leased or otherwise used with a view to profit; and all free public libraries. Eighth—All fire engine[s] or other implements used for the extinguishment of fires, with the buildings used exclusively for the safe keeping thereof, and the lot of reasonable size on which the building is located, when belonging to any city, village or town. Ninth—All market houses, public squares or other public grounds used exclusively for public purposes; all works, machinery and fixtures belonging exclusively to any town, village or city, used exclusively for conveying water to such town, village or city; all works, machinery and fixtures of drainage districts, when used exclusively for pumping water from the ditches and drains of such district for drainage purposes. Tenth—All property which may be used exclusively by societies for agricultural, horticultural, mechanical and philosophical purposes, and not for pecuniary profit. APPROVED June 28, 1919.

LEVY AND COLLECTION OF TAXES.

§ 1. Amends section 121, Act of 1872. § 121. County board to determine a mount of county taxes to be raised.

(SENATE BILL No. 554. APPROVED JUNE 30, 1919.)

AN ACT to amend section 121 of an Act entitled, “An Act for the assessment of property and for the levy and collection of tares,” approved March 30, 1872, in force July 1, 1872, as subsequently amended.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 121 of an Act entitled, “An Act for the assessment of property and for the levy and collection of taxes,” approved March 30, 1872, in force July 1, 1872, as subsequently amended, be and the same is hereby amended to read as follows:

§ 121. The county board of the respective counties shall, annually, at the September session, determine the amount of all county taxes to be raised for all purposes. The aggregate amount shall not exceed the rate of fifty cents on the hundred dollars valuation, except for the payment of indebtedness existing at the adoption of the present State constitution, unless authorized by a vote of the people of the county. When for several purposes, the amount for each purpose shall be stated separately: Provided, however, that in all counties where, under any law, the county board is or may be required to pass an annual appropriation bill within the first quarter of the fiscal year, the tax levy above provided for may be made at any time after such annual appropriation bill shall be in full force and effect.

APPROVED June 30, 1919.

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