8-2-2: TAX PAYMENT REQUIRED FOR FILING; COLLECTION AND VALUATION:

   A.   Filing Requirement: Except as provided for in section 8-2-3 of this division, no deed or trust document shall be accepted for filing by the recorder of deeds unless the tax imposed by section 8-2-1 of this division has been paid.

   B.   Collection By Recorder: The recorder of deeds shall, at the time of filing, collect said tax. The valuation to be used for the collection of said county tax shall be the same as the valuation used for the collection and imposition of the state real estate transfer tax, as shown on the real estate transfer declaration required by provisions of 230 Illinois Compiled Statutes 25/3.

   C.   Tax Payment Deadline: All proceeds resulting from the collection of the tax imposed by this division shall be paid to the county treasurer by or before the tenth day of each month. (Ord., 1-21-1986)