IL SB0510

Expands delinquent tax provisions to apply in all counties with fewer than 3,000,000 inhabitants (previously limited to counties with 800,000-1,000,000 inhabitants).

Changes the delinquency trigger from 60 days after the second installment due date to 60 days after the final installment due date.

Requires the county treasurer to notify the taxing district in writing of any unpaid property taxes on leased property owned by a taxing district.

Authorizes the State's Attorney to bring a civil action against a lessee for the full amount of delinquent taxes, interest, penalties, and costs, with judgment enforceable through standard debt collection methods.

Takes effect immediately upon becoming law.