35 ILCS 200/8-45

Current through Public Act 103-1056
Section 35 ILCS 200/8-45 - Effect of judicial review

No action for the judicial review of an assessment made by the Department shall stay or suspend any assessment or the extension of any taxes thereon. If the court, by its final judgment, sets aside or reduces an assessment, and the taxes so erroneously assessed have been paid, the person erroneously paying the taxes shall be entitled to a refund as provided by Section 20-175.

35 ILCS 200/8-45

Laws 1947, p. 1433; P.A. 88-455.