Sec. 8-45. Effect of judicial review.
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/il/chapter-35/act-200/8-45A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 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.