100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB1678

 

Introduced 2/9/2017, by Sen. Pamela J. Althoff

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/21-75

    Amends the Property Tax Code. In a Section concerning foreclosure, provides that, for vacant properties, personal service is required only if the certified mailing by the county sheriff is unsuccessful. Effective immediately.


LRB100 08593 HLH 18724 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB1678LRB100 08593 HLH 18724 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
5Section 21-75 as follows:
 
6    (35 ILCS 200/21-75)
7    Sec. 21-75. Lien for taxes. The taxes upon property,
8together with all penalties, interests and costs that may
9accrue thereon, shall be a prior and first lien on the
10property, superior to all other liens and encumbrances, from
11and including the first day of January in the year in which the
12taxes are levied until the taxes are paid or until the property
13is sold under this Code.
14    (a) Foreclosure - Property forfeited for 2 or more years. A
15lien may be foreclosed, in the circuit court in the name of the
16People of the State of Illinois, whenever the taxes for 2 or
17more years on the same description of property have been
18forfeited to the State. The property may be sold under the
19order of the court by the person having authority to receive
20County taxes, with notice to interested parties and right of
21redemption from the sale, (except that the interest or any
22other amount to be paid upon redemption in addition to the
23amount for which the property was sold shall be as provided

 

 

SB1678- 2 -LRB100 08593 HLH 18724 b

1herein), as provided in Sections 21-345 through 21-365 and
221-380, and in conformity with Section 8 of Article IX of the
3Illinois Constitution.
4    In any action to foreclose the lien for delinquent taxes
5brought by the People of the State of Illinois when the taxes
6for 2 or more years on the same description of property have
7been forfeited to the State, service of process shall be made
8in the manner now prescribed by law. All owners, parties
9interested, and occupants of any property against which tax
10liens are sought to be foreclosed shall be named as parties
11defendant, and shall be served in the manner and form as
12provided by law for the service of defendants in foreclosures
13of lien or encumbrances upon real estate. In case there are
14other parties with ownership interests in the property, they
15shall be named in the notice under the designation "unknown
16owners".
17    (b) Redemption interest. The interest to be paid upon
18redemption from all tax foreclosure sales held under this
19Section shall be:
20        (1) If redeemed within 2 months from the date of the
21    sale, 3% per month upon the amount for which the property
22    was sold for each of the first 2 months, or fraction
23    thereof;
24        (2) If redeemed between 2 and 6 months from the date of
25    the sale, 12% of the amount of sale;
26        (3) If redeemed between 6 and 12 months from the date

 

 

SB1678- 3 -LRB100 08593 HLH 18724 b

1    of the sale, 24% of the amount of sale;
2        (4) If redeemed between 12 and 18 months from the date
3    of the sale, 36% of the amount of sale;
4        (5) If redeemed between 18 and 24 months from the date
5    of the sale, 48% of the amount of sale;
6        (6) If redeemed after 24 months from the date of sale,
7    the 48% for the 24 months plus interest at 6% per year
8    thereafter.
9    (c) Enforcement of lien from rents and profits. A lien
10under this Section may be enforced at any time after 6 months
11from the day the tax becomes delinquent out of the rents and
12profits of the land accruing, or accrued and under the control
13or jurisdiction of a court. This process may be initiated by
14the county board of the county or by the corporate authorities
15of any taxing body entitled to receive any part of the
16delinquent tax, by petition in any pending suit having
17jurisdiction of the land, or in any application for judgment
18and order of sale of lands for delinquent taxes in which the
19land is included, in the name of the People of the State of
20Illinois.
21    The process, practice and procedure under this subsection
22shall be the same as provided in the Civil Practice Law and the
23Supreme Court Rules adopted in relation to that Law, except
24that receivers may be appointed on not less than 3 days'
25written notice to owners of record or persons in possession.
26Notwithstanding any other provision of law, for vacant

 

 

SB1678- 4 -LRB100 08593 HLH 18724 b

1properties, personal service is required only if the certified
2mailing by the county sheriff is unsuccessful. In all petitions
3the court shall have power to appoint the county collector to
4take possession of the property only for the purpose of
5collecting the rents, issues and profits therefrom, and to
6apply them in satisfaction of the tax lien. When the taxes set
7forth in the petition are paid in full, the receiver shall be
8discharged. If the taxes described in the petition are reduced
9by the final judgment of a court, the county collector shall
10immediately refund all moneys collected by him or her as
11receiver over and above the taxes as reduced, and shall deduct
12that amount from the moneys thereafter distributed to the
13taxing bodies which received the tax revenue.
14    In proceedings to foreclose the tax lien, or in petitions
15to enforce the lien, the amount due on the collector's books
16against the property shall be prima facie evidence of the
17amount of taxes against the property. When any taxes are
18collected, they shall be paid to the county collector, to be
19distributed by him or her to the authorities entitled to them.
20All sales made under this Section shall be conducted under the
21order and supervision of the court by the county collector.
22    An action to foreclose the lien for delinquent taxes under
23this Code is an action in rem.
24(Source: P.A. 84-551; 88-455.)
 
25    Section 99. Effective date. This Act takes effect upon
26becoming law.