093_HB2286

 
                                     LRB093 07942 SJM 08133 b

 1        AN ACT concerning taxes.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Property Tax Code is amended by  changing
 5    Section 22-45 as follows:

 6        (35 ILCS 200/22-45)
 7        Sec. 22-45.  Tax deed incontestable unless order appealed
 8    or  relief  petitioned.  Tax deeds issued under Section 22-40
 9    are incontestable except by appeal  from  the  order  of  the
10    court  directing the county clerk to issue the tax deed or by
11    motion under Section 2-1203 of the Code of  Civil  Procedure.
12    However,  relief  from  such  order  may be had under Section
13    2-1401 of the Code of Civil Procedure in the same manner  and
14    to  the  same  extent  as  may be had under that Section with
15    respect to final orders and judgments in  other  proceedings.
16    The  grounds for relief under Section 2-1401 shall be limited
17    to:
18        (1)  proof that the taxes were paid prior to sale;
19        (2)  proof that the property was exempt from taxation;
20        (3)  proof by clear and convincing evidence that the  tax
21    deed  had  been  procured  by  fraud  or deception by the tax
22    purchaser or his or her assignee; or
23        (4)  proof by  a  person  or  party  holding  a  recorded
24    ownership  or other recorded interest in the property that he
25    or she was not named as a party in the publication notice  as
26    set forth in Section 22-20, and that the tax purchaser or his
27    or her assignee did not make a diligent inquiry and effort to
28    serve  that  person  or  party  with  the notices required by
29    Sections 22-10 through 22-30.
30        In cases of the sale of homestead  property  in  counties
31    with  3,000,000  or  more inhabitants, a tax deed may also be
 
                            -2-      LRB093 07942 SJM 08133 b
 1    voided by the court upon petition,  filed  not  more  than  3
 2    months  after an order for tax deed was entered, if the court
 3    finds that the property was owner occupied on the  expiration
 4    date  of the period of redemption and that the order for deed
 5    was effectuated pursuant to a negligent or willful error made
 6    by an employee of the county clerk or county collector during
 7    the period of redemption from the sale  that  was  reasonably
 8    relied   upon  to  the  detriment  of  any  person  having  a
 9    redeemable interest. In such a case, the tax purchaser  shall
10    be  entitled  to  the  original amount required to redeem the
11    property plus interest from the sale as of the last  date  of
12    redemption  together  with costs actually expended subsequent
13    to the expiration of the period of redemption and  reasonable
14    attorney's  fees,  all  of  which shall be dispensed from the
15    fund created by Section 21-295. In those cases of error where
16    the court vacates the tax deed, it may award  the  petitioner
17    reasonable attorney's fees and court costs actually expended,
18    payable  from  that fund.  The court hearing a petition filed
19    under this Section or Section 2-1401 of  the  Code  of  Civil
20    Procedure  may  concurrently  hear  a  petition  filed  under
21    Section 21-295 and may grant relief under either Section.
22    (Source: P.A. 92-224, eff. 1-1-02.)

23        Section  99.  Effective  date.   This Act takes effect on
24    January 1, 2004.