If a local government tax ordinance or a local tax administrator allows installment payment agreements for delinquent tax amounts, the local tax administrator may not cancel any installment contract unless the taxpayer fails to pay any amount due on time and fails to cure the delinquency in the allowable time supplied by the local tax administrator, or fails to demonstrate good faith in restructuring any installment plan agreement or contract with the local tax administrator.
50 ILCS 45/70
Installment contracts
Known as the Local Government Taxpayers' Bill of Rights Act
The act spans §§ 50-45-1 to 50-45-99 (20 sections).
P.A. 91-920, eff. 1-1-01.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.