WILLIAM DONALD SCHAEFER, Governor                   Ch. 170

statement shall be in whatever form and contain whatever
information the Treasurer or Collector requires.

(b)  In carrying out the provisions of Sections
2-105—2-122, the Treasurer or Collector are entitled
conclusively to presume that the taxes certified to him by the
persons charged with their collection constitute all the taxes
due the municipal corporation. The Treasurer or Collector is
under no obligation with respect to any taxes not so certified.
Any taxes not so certified do not constitute a lien upon any
property sold by the Treasurer or Collector under Section
2-105 — 2-122.

(c)  The Treasurer or Collector, out of the proceeds of sale
of any property sold as specified and after the payment of all
expenses of sale, shall pay all taxes that are due and owed. If
the proceeds of sale are insufficient to pay the taxes in full,
after payment of State taxes, the balance shall be prorated among
the other taxing authorities.]

[2-113.

The Treasurer or Collector may withhold any property from
sale when the total taxes on the property, including interest,
amount to less than $15 in any 1 year.]

[2-114.

(a)  Immediately after November 1 of each year, the
Treasurer or Collector, in person or by deputy, shall collect all
personal property taxes due and in arrears that are delinquent
for 1 or more years by levying on and selling any personality in
Washington County belong to the taxpayer.

(b)  If real estate is levied on to enforce the payment of
taxes on personal property, the Treasurer or Collector shall
follow the provisions of Section 2-105—2-122 in regard to the
sale of real estate. If personal property is levied on, actual
or constructive possession shall be taken of so much of it as is
necessary to pay all taxes, interest, costs and expenses. The
personal property shall be sold on the premises where levied upon
or at some other convenient place within the County after giving
notice of the sale by advertisement published at least once a
week for 2 successive weeks prior to the day of sale in some
newspaper published in the County.]

[2-116.

(a) The real estate of a delinquent taxpayer may be sold to
pay the State, County and municipal taxes, whether or not there
is personal property. Whenever the Treasurer or Collector
considers it unnecessary to sell the entire real property with
which a delinquent taxpayer is assessed, he shall estimate the

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