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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois, | ||||||
| 3 | represented in the General Assembly:
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| 4 | Section 5. The Property Tax Code is amended by changing | ||||||
| 5 | Section 21-150 as follows:
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| 6 | (35 ILCS 200/21-150)
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| 7 | Sec. 21-150. Time of applying for judgment. Except as | ||||||
| 8 | otherwise provided in
this Section or by ordinance or | ||||||
| 9 | resolution enacted under subsection (c) of
Section 21-40, in | ||||||
| 10 | any county with fewer than 3,000,000 inhabitants, all | ||||||
| 11 | applications for judgment and order of sale for taxes and
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| 12 | special assessments on delinquent properties shall be made | ||||||
| 13 | within 90 days after the second installment due date. In Cook | ||||||
| 14 | County, all applications for judgment and order of sale for | ||||||
| 15 | taxes and special assessments on delinquent properties shall be | ||||||
| 16 | made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, 2012 | ||||||
| 17 | for tax year 2010, (iii) by July 1, 2013 for tax year 2011, | ||||||
| 18 | (iv) by July 1, 2014 for tax year 2012, (v) by July 1, 2015 for | ||||||
| 19 | tax year 2013, (vi) by May 1, 2016 for tax year 2014, (vii) by | ||||||
| 20 | March 1, 2017 for tax year 2015, and (viii) by April 1 of the | ||||||
| 21 | next calendar year within 90 days after the second installment | ||||||
| 22 | due date for tax year 2016 and each tax year thereafter. In | ||||||
| 23 | those counties which have adopted an ordinance under Section
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| 1 | 21-40, the application for judgment and order of sale for | ||||||
| 2 | delinquent taxes
shall be made in December. In the 10 years | ||||||
| 3 | next following the completion of
a general reassessment of | ||||||
| 4 | property in any county with 3,000,000 or more
inhabitants, made | ||||||
| 5 | under an order of the Department, applications for judgment
and | ||||||
| 6 | order of sale shall be made as soon as may be and on the day | ||||||
| 7 | specified in
the advertisement required by Section 21-110 and | ||||||
| 8 | 21-115. If for any cause the
court is not held on the day | ||||||
| 9 | specified, the cause shall stand continued, and it
shall be | ||||||
| 10 | unnecessary to re-advertise the list or notice.
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| 11 | Within 30 days after the day specified for the application | ||||||
| 12 | for judgment the
court shall hear and determine the matter. If | ||||||
| 13 | judgment is rendered, the sale
shall begin on the date within 5 | ||||||
| 14 | business days specified in the notice as
provided in Section | ||||||
| 15 | 21-115. If the collector is prevented from advertising and
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| 16 | obtaining judgment within the time periods specified by this | ||||||
| 17 | Section, the collector may obtain
judgment at any time | ||||||
| 18 | thereafter; but if the failure arises by the county
collector's | ||||||
| 19 | not complying with any of the requirements of this Code, he or | ||||||
| 20 | she
shall be held on his or her official bond for the full | ||||||
| 21 | amount of all taxes and
special assessments charged against him | ||||||
| 22 | or her. Any failure on the part of the
county collector shall | ||||||
| 23 | not be allowed as a valid objection to the collection of
any | ||||||
| 24 | tax or assessment, or to entry of a judgment against any | ||||||
| 25 | delinquent
properties included in the application of the county | ||||||
| 26 | collector.
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| 1 | (Source: P.A. 97-637, eff. 12-16-11; 98-1101, eff. 8-26-14.)
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| 2 | Section 99. Effective date. This Act takes effect upon | ||||||
| 3 | becoming law. | ||||||