Illinois Code § 35 ILCS 200/20-205

Unpaid suspense tax fund.
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The amount of all general taxes
appearing upon the tax records of the counties of the State against which the
limitations in Sections 20-180 through 20-190 have run shall be transferred by
the collector or clerk of each county to a special account in the office of the
collector or clerk to be designated "Unpaid Suspense Tax Fund" and for all
accounting or other purposes the amount appearing on the books of the collector
or clerk shall not be given any value or held as having any value for any
purpose.

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