Illinois Code § 35 ILCS 200/25-10

Failure of collector to obtain timely judgment or present list
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of errors. If any collector, by his own neglect, fails to obtain judgment
within the time prescribed by this Code, or fails to present his list of errors
in assessment of property at the time required by this Code, he shall lose the
benefit of any abatement to which he might have been entitled, and shall pay to
the county the full amount charged against him, except that in the 10 years
next following the completion of a general reassessment of property in any
county with 3,000,000 or more inhabitants, the collector is under no duty to
obtain judgment earlier than 30 days after taxes upon property have become
delinquent and have begun to bear interest.

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