Tax collector funds as debt to city.
Municipal Code of Chicago § 3-4-280
in effect3-4-280 Tax collector funds as debt to city.
Any tax required to be collected by any tax collector pursuant to any tax ordinance and any tax in fact collected by a tax collector shall be collected in trust for the city and shall constitute a debt owed by the tax collector to the city.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 12-15-99, p. 21529, § 8; Amend Coun. J. 11-13-07, p. 14999, Art. I, § 7)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605730Fetched: 10/24/2026
