100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB1257

 

Introduced 2/7/2017, by Sen. Pat McGuire

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/22-5
35 ILCS 200/22-10
35 ILCS 200/22-15
35 ILCS 200/22-20
35 ILCS 200/22-25
35 ILCS 200/22-45

    Amends the Property Tax Code. Makes changes concerning the notice of tax sale and redemption rights and the notice of expiration of period of redemption to provide that certain information must appear in bold type. Provides that the notice of expiration of period of redemption shall also be served by conspicuously and securely posting the notice on or immediately adjacent to a principal entry door to the property. Provides that certain notices must also be sent by first class mail. Effective immediately.


LRB100 09593 HLH 19761 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB1257LRB100 09593 HLH 19761 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 22-5, 22-10, 22-15, 22-20, 22-25, and 22-45 as
6follows:
 
7    (35 ILCS 200/22-5)
8    Sec. 22-5. Notice of sale and redemption rights. In order
9to be entitled to a tax deed, within 4 months and 15 days after
10any sale held under this Code, the purchaser or his or her
11assignee shall deliver to the county clerk a notice to be given
12to the party in whose name the taxes are last assessed as shown
13by the most recent tax collector's warrant books, in at least
1410 point type with headings in bold type, in the following form
15completely filled in:
16
TAKE NOTICE
17    County of ...............................................
18    Date Premises Sold ......................................
19    Certificate No. .........................................
20    Sold for General Taxes of (year) ........................
21    Sold for Special Assessment of (Municipality)
22    and special assessment number ...........................
23    Warrant No. ............... Inst. No. .................

 

 

SB1257- 2 -LRB100 09593 HLH 19761 b

1
THIS PROPERTY HAS BEEN SOLD FOR
2
DELINQUENT TAXES
3Property located at .........................................
4Legal Description or Property Index No. .....................
5.............................................................
6.............................................................
7    This notice is to advise you that the above property has
8been sold for delinquent taxes and that the period of
9redemption from the sale will expire on .....................
10    This notice is also to advise you that a petition will be
11filed for a tax deed which will transfer title and the right to
12possession of this property if redemption is not made on or
13before ......................................................
14    At the date of this notice the total amount which you must
15pay in order to redeem the above property is ................
16
YOU ARE URGED TO REDEEM IMMEDIATELY TO
17
PREVENT LOSS OF PROPERTY
18    Redemption can be made at any time on or before .... by
19applying to the County Clerk of .... County, Illinois at the
20Office of the County Clerk in ...., Illinois.
21    The above amount is subject to increase at 6 month
22intervals from the date of sale. Check with the county clerk as
23to the exact amount you owe before redeeming. Payment must be
24made by certified check, cashier's check, money order, or in
25cash.
26    In addition, the notice must contain the following

 

 

SB1257- 3 -LRB100 09593 HLH 19761 b

1information in 10 point bold type:
2    FOR FURTHER INFORMATION CONTACT THE COUNTY CLERK OF (INSERT
3COUNTY), ILLINOIS IMMEDIATELY: For further information contact
4the County Clerk
5ADDRESS:............................
6TELEPHONE:..........................
 
7
...............................
8
Purchaser or Assignee
9
Dated (insert date).

 
10    Within 10 days after receipt of said notice, the county
11clerk shall mail to the addresses supplied by the purchaser or
12assignee, by both registered or certified mail and first class
13mail, copies of said notice to the party in whose name the
14taxes are last assessed as shown by the most recent tax
15collector's warrant books. The purchaser or assignee shall pay
16to the clerk postage plus the sum of $10. The clerk shall write
17or stamp the date of receiving the notices upon the copies of
18the notices, and retain one copy.
19    The changes to this Section made by Public Act 97-557 this
20amendatory Act of the 97th General Assembly apply only to tax
21sales that occur on or after July 1, 2012 (the effective date
22of Public Act 97-557) this amendatory Act of the 97th General
23Assembly.
24    The changes made to this Section by this amendatory Act of

 

 

SB1257- 4 -LRB100 09593 HLH 19761 b

1the 100th General Assembly apply only to tax sales that occur
2on or after the effective date of this amendatory Act of the
3100th General Assembly.
4(Source: P.A. 97-557, eff. 7-1-12.)
 
5    (35 ILCS 200/22-10)
6    Sec. 22-10. Notice of expiration of period of redemption. A
7purchaser or assignee shall not be entitled to a tax deed to
8the property sold unless, not less than 3 months nor more than
96 months prior to the expiration of the period of redemption,
10he or she gives notice of the sale and the date of expiration
11of the period of redemption to the owners, occupants, and
12parties interested in the property, including any mortgagee of
13record, as provided below.
14    The Notice to be given to the parties shall be in at least
1510 point type with headings in bold type, in the following form
16completely filled in:
17TAX DEED NO. .................... FILED ....................
18
TAKE NOTICE
19    County of ...............................................
20    Date Premises Sold ......................................
21    Certificate No. ........................................
22    Sold for General Taxes of (year) ........................
23    Sold for Special Assessment of (Municipality)
24    and special assessment number ...........................
25    Warrant No. ................ Inst. No. .................

 

 

SB1257- 5 -LRB100 09593 HLH 19761 b

1
THIS PROPERTY HAS BEEN SOLD FOR
2
DELINQUENT TAXES
3Property located at .........................................
4Legal Description or Property Index No. .....................
5.............................................................
6.............................................................
7    This notice is to advise you that the above property has
8been sold for delinquent taxes and that the period of
9redemption from the sale will expire on .....................
10.............................................................
11    The amount to redeem is subject to increase at 6 month
12intervals from the date of sale and may be further increased if
13the purchaser at the tax sale or his or her assignee pays any
14subsequently accruing taxes or special assessments to redeem
15the property from subsequent forfeitures or tax sales. Check
16with the county clerk as to the exact amount you owe before
17redeeming.
18    This notice is also to advise you that a petition has been
19filed for a tax deed which will transfer title and the right to
20possession of this property if redemption is not made on or
21before ......................................................
22    This matter is set for hearing in the Circuit Court of this
23county in ...., Illinois on .....
24    You may be present at this hearing but your right to redeem
25will already have expired at that time.
26
YOU ARE URGED TO REDEEM IMMEDIATELY

 

 

SB1257- 6 -LRB100 09593 HLH 19761 b

1
TO PREVENT LOSS OF PROPERTY
2    Redemption can be made at any time on or before .... by
3applying to the County Clerk of ...., County, Illinois at the
4Office of the County Clerk in ...., Illinois.
5    In addition, the notice must contain the following
6information in 10 point bold type:
7    FOR FURTHER INFORMATION CONTACT THE COUNTY CLERK OF (INSERT
8COUNTY), ILLINOIS IMMEDIATELY For further information contact
9the County Clerk
10ADDRESS:....................
11TELEPHONE:..................
 
12
..........................
13
Purchaser or Assignee.
14
Dated (insert date).

 
15    In counties with 3,000,000 or more inhabitants, the notice
16shall also state the address, room number and time at which the
17matter is set for hearing.
18    The changes to this Section made by Public Act 97-557 this
19amendatory Act of the 97th General Assembly apply only to
20matters in which a petition for tax deed is filed on or after
21July 1, 2012 (the effective date of Public Act 97-557) this
22amendatory Act of the 97th General Assembly.
23    The changes made to this Section by this amendatory Act of
24the 100th General Assembly apply only to tax sales that occur

 

 

SB1257- 7 -LRB100 09593 HLH 19761 b

1on or after the effective date of this amendatory Act of the
2100th General Assembly.
3(Source: P.A. 97-557, eff. 7-1-12.)
 
4    (35 ILCS 200/22-15)
5    Sec. 22-15. Service and posting of notice. The purchaser or
6his or her assignee shall give the notice required by Section
722-10 by causing it to be published in a newspaper as set forth
8in Section 22-20. In addition, the notice shall be served by a
9sheriff (or if he or she is disqualified, by a coroner) of the
10county in which the property, or any part thereof, is located
11or, except in Cook County, by a person who is licensed or
12registered as a private detective under the Private Detective,
13Private Alarm, Private Security, Fingerprint Vendor, and
14Locksmith Act of 2004 upon owners who reside on any part of the
15property sold by leaving a copy of the notice with those owners
16personally and by conspicuously and securely posting the notice
17on or immediately adjacent to a principal entry door to the
18property.
19    In counties of 3,000,000 or more inhabitants where a taxing
20district is a petitioner for tax deed pursuant to Section
2121-90, in lieu of service by the sheriff or coroner the notice
22may be served by a special process server appointed by the
23circuit court as provided in this Section. The taxing district
24may move prior to filing one or more petitions for tax deed for
25appointment of such a special process server. The court, upon

 

 

SB1257- 8 -LRB100 09593 HLH 19761 b

1being satisfied that the person named in the motion is at least
218 years of age and is capable of serving notice as required
3under this Code, shall enter an order appointing such person as
4a special process server for a period of one year. The
5appointment may be renewed for successive periods of one year
6each by motion and order, and a copy of the original and any
7subsequent order shall be filed in each tax deed case in which
8a notice is served by the appointed person. Delivery of the
9notice to and service of the notice by the special process
10server shall have the same force and effect as its delivery to
11and service by the sheriff or coroner.
12    The same form of notice shall also be served, in the manner
13set forth under Sections 2-203, 2-204, 2-205, 2-205.1, and
142-211 of the Code of Civil Procedure, upon all other owners and
15parties interested in the property, if upon diligent inquiry
16they can be found in the county, and upon the occupants of the
17property.
18    If the property sold has more than 4 dwellings or other
19rental units, and has a managing agent or party who collects
20rents, that person shall be deemed the occupant and shall be
21served with notice instead of the occupants of the individual
22units. If the property has no dwellings or rental units, but
23economic or recreational activities are carried on therein, the
24person directing such activities shall be deemed the occupant.
25Holders of rights of entry and possibilities of reverter shall
26not be deemed parties interested in the property.

 

 

SB1257- 9 -LRB100 09593 HLH 19761 b

1    When a party interested in the property is a trustee,
2notice served upon the trustee shall be deemed to have been
3served upon any beneficiary or note holder thereunder unless
4the holder of the note is disclosed of record.
5    When a judgment is a lien upon the property sold, the
6holder of the lien shall be served with notice if the name of
7the judgment debtor as shown in the transcript, certified copy
8or memorandum of judgment filed of record is identical, as to
9given name and surname, with the name of the party interested
10as it appears of record.
11    If any owner or party interested, upon diligent inquiry and
12effort, cannot be found or served with notice in the county as
13provided in this Section, and the person in actual occupancy
14and possession is tenant to, or in possession under the owners
15or the parties interested in the property, then service of
16notice upon the tenant, occupant or person in possession shall
17be deemed service upon the owners or parties interested.
18    If any owner or party interested, upon diligent inquiry and
19effort cannot be found or served with notice in the county,
20then the person making the service shall cause a copy of the
21notice to be sent by both registered or certified mail, return
22receipt requested, and first class mail, to that party at his
23or her residence, if ascertainable.
24    The changes to this Section made by Public Act 95-477 apply
25only to matters in which a petition for tax deed is filed on or
26after June 1, 2008 (the effective date of Public Act 95-477).

 

 

SB1257- 10 -LRB100 09593 HLH 19761 b

1    The changes made to this Section by this amendatory Act of
2the 100th General Assembly apply only to tax sales that occur
3on or after the effective date of this amendatory Act of the
4100th General Assembly.
5(Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08; 95-876,
6eff. 8-21-08.)
 
7    (35 ILCS 200/22-20)
8    Sec. 22-20. Proof of service of notice; publication of
9notice. The sheriff or coroner serving notice under Section
1022-15 shall endorse his or her return thereon and file it with
11the Clerk of the Circuit Court and it shall be a part of the
12court record. A private detective or a special process server
13appointed under Section 22-15 shall make his or her return by
14affidavit and shall file it with the Clerk of the Circuit
15Court, where it shall be a part of the court record. If a
16sheriff, private detective, special process server, or coroner
17to whom any notice is delivered for service, neglects or
18refuses to make the return, the purchaser or his or her
19assignee may petition the court to enter a rule requiring the
20sheriff, private detective, special process server, or coroner
21to make return of the notice on a day to be fixed by the court,
22or to show cause on that day why he or she should not be
23attached for contempt of the court. The purchaser or assignee
24shall cause a written notice of the rule to be served upon the
25sheriff, private detective, special process server, or

 

 

SB1257- 11 -LRB100 09593 HLH 19761 b

1coroner. If good and sufficient cause to excuse the sheriff,
2private detective, special process server, or coroner is not
3shown, the court shall adjudge him or her guilty of a contempt,
4and shall proceed to punish him as in other cases of contempt.
5    If the property is located in a municipality in a county
6with less than 3,000,000 inhabitants, the purchaser or his or
7her assignee shall also publish a notice as to the owner or
8party interested, in some newspaper published in the
9municipality. If the property is not in a municipality in a
10county with less than 3,000,000 inhabitants, or if no newspaper
11is published therein, or if the property is in a county with
123,000,000 or more inhabitants, the notice shall be published in
13some newspaper in the county. If no newspaper is published in
14the county, then the notice shall be published in the newspaper
15that is published nearest the county seat of the county in
16which the property is located. If the owners and parties
17interested in the property upon diligent inquiry are unknown to
18the purchaser or his or her assignee, the publication as to
19such owner or party interested, may be made to unknown owners
20or parties interested. Any notice by publication given under
21this Section shall be given 3 times at any time after filing a
22petition for tax deed, but not less than 3 months nor more than
236 months prior to the expiration of the period of redemption.
24The publication shall contain (a) notice of the filing of the
25petition for tax deed, (b) the date on which the petitioner
26intends to make application for an order on the petition that a

 

 

SB1257- 12 -LRB100 09593 HLH 19761 b

1tax deed issue, (c) a description of the property, (d) the date
2upon which the property was sold, (e) the taxes or special
3assessments for which it was sold and (f) the date on which the
4period of redemption will expire. The publication shall not
5include more than one property listed and sold in one
6description, except as provided in Section 21-90, and except
7that when more than one property is owned by one person, all of
8the parcels owned by that person may be included in one notice.
9    The publication shall contain: (1) the name or names of the
10person or party holding a recorded ownership or recorded
11interest in the property; (2) the property address; (3) the
12language "THIS PROPERTY HAS BEEN SOLD FOR DELINQUENT TAXES" in
13bold capital letters and in not less than 8 point type; (4)
14notice of the filing of the petition for tax deed; (5) the date
15on which the petitioner intends to make application for an
16order on the petition that a tax deed issue; (6) a description
17of the property; (7) the date upon which the property was sold;
18(8) the taxes or special assessment for which the property was
19sold; (9) the date on which the period of redemption will
20expire; (10) the language "YOU ARE URGED TO REDEEM IMMEDIATELY
21TO PREVENT LOSS OF PROPERTY. FOR FURTHER INFORMATION CONTACT
22THE COUNTY CLERK OF (INSERT COUNTY, IL) IMMEDIATELY" in bold
23capital letters and in not less than 8 point type; and (11) the
24address and telephone number of the office of the county clerk
25in bold capital letters and in not less than 8 point type.
26    The changes to this Section made by Public Act 95-477 apply

 

 

SB1257- 13 -LRB100 09593 HLH 19761 b

1only to matters in which a petition for tax deed is filed on or
2after June 1, 2008 (the effective date of Public Act 95-477).
3    The changes made to this Section by this amendatory Act of
4the 100th General Assembly apply only to tax sales that occur
5on or after the effective date of this amendatory Act of the
6100th General Assembly.
7(Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08; 95-876,
8eff. 8-21-08.)
 
9    (35 ILCS 200/22-25)
10    Sec. 22-25. Mailed notice. In addition to the notice
11required to be served not less than 3 months nor more than 6
12months prior to the expiration of the period of redemption, the
13purchaser or his or her assignee shall prepare and deliver to
14the clerk of the Circuit Court of the county in which the
15property is located, the notice provided for in this Section,
16together with the statutory costs for mailing the notice by
17both certified mail, return receipt requested, and first class
18mail. The form of notice to be mailed by the clerk shall be
19identical in form to that provided by Section 22-10 for service
20upon owners residing upon the property sold, except that it
21shall bear the signature of the clerk instead of the name of
22the purchaser or assignee and shall designate the parties to
23whom it is to be mailed. The clerk may furnish the form. The
24clerk shall promptly mail the notices delivered to him or her
25by both certified mail, return receipt requested, and first

 

 

SB1257- 14 -LRB100 09593 HLH 19761 b

1class mail. The certificate of the clerk that he or she has
2mailed the notices, together with the return receipts, shall be
3filed in and made a part of the court record. The notices shall
4be mailed to the owners of the property at their last known
5addresses, and to those persons who are entitled to service of
6notice as occupants.
7    The changes to this Section made by Public Act 97-557 this
8amendatory Act of the 97th General Assembly shall be construed
9as being declaratory of existing law and not as a new
10enactment.
11    The changes made to this Section by this amendatory Act of
12the 100th General Assembly apply only to tax sales that occur
13on or after the effective date of this amendatory Act of the
14100th General Assembly.
15(Source: P.A. 97-557, eff. 7-1-12.)
 
16    (35 ILCS 200/22-45)
17    Sec. 22-45. Tax deed incontestable unless order appealed or
18relief petitioned. Tax deeds issued under Section 22-40 are
19incontestable except by appeal from the order of the court
20directing the county clerk to issue the tax deed. However,
21relief from such order may be had under Sections 2-1203 or
222-1401 of the Code of Civil Procedure in the same manner and to
23the same extent as may be had under those Sections with respect
24to final orders and judgments in other proceedings. The grounds
25for relief under Section 2-1401 shall be limited to:

 

 

SB1257- 15 -LRB100 09593 HLH 19761 b

1        (1) proof that the taxes were paid prior to sale;
2        (2) proof that the property was exempt from taxation;
3        (3) proof by clear and convincing evidence that the tax
4    deed had been procured by fraud or deception by the tax
5    purchaser or his or her assignee; or
6        (4) proof by a person or party holding a recorded
7    ownership or other recorded interest in the property that
8    he or she was not named as a party in the publication
9    notice as required by set forth in Section 22-20, and that
10    the tax purchaser or his or her assignee did not make a
11    diligent inquiry and effort to serve that person or party
12    with the notices required by Sections 22-10 through 22-30.
13    In cases of the sale of homestead property in counties with
143,000,000 or more inhabitants, a tax deed may also be voided by
15the court upon petition, filed not more than 3 months after an
16order for tax deed was entered, if the court finds that the
17property was owner occupied on the expiration date of the
18period of redemption and that the order for deed was
19effectuated pursuant to a negligent or willful error made by an
20employee of the county clerk or county collector during the
21period of redemption from the sale that was reasonably relied
22upon to the detriment of any person having a redeemable
23interest. In such a case, the tax purchaser shall be entitled
24to the original amount required to redeem the property plus
25interest from the sale as of the last date of redemption
26together with costs actually expended subsequent to the

 

 

SB1257- 16 -LRB100 09593 HLH 19761 b

1expiration of the period of redemption and reasonable
2attorney's fees, all of which shall be dispensed from the fund
3created by Section 21-295. In those cases of error where the
4court vacates the tax deed, it may award the petitioner
5reasonable attorney's fees and court costs actually expended,
6payable from that fund. The court hearing a petition filed
7under this Section or Section 2-1401 of the Code of Civil
8Procedure may concurrently hear a petition filed under Section
921-295 and may grant relief under any Section.
10    Public Act 95-477 This amendatory Act of the 95th General
11Assembly shall be construed as being declarative of existing
12law and not as a new enactment.
13    The changes made to this Section by this amendatory Act of
14the 100th General Assembly apply only to tax sales that occur
15on or after the effective date of this amendatory Act of the
16100th General Assembly.
17(Source: P.A. 95-477, eff. 6-1-08.)
 
18    Section 99. Effective date. This Act takes effect upon
19becoming law.