HB0002eng 94TH GENERAL ASSEMBLY

HB0002 Engrossed LRB094 03433 MKM 33435 b

AN ACT concerning taxes.

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

Section 5. The Property Tax Code is amended by adding Section 21-81 as follows:

(35 ILCS 200/21-81 new)

Sec. 21-81. Liability for waste.

(a) If a county or municipality could acquire an interest in property by any method to which Section 21-95 applies, then the governing body of that county or municipality may deliver to the county clerk a notice that the county or municipality may acquire an interest in the property. The notice (i) shall include the location of the property and the legal description or permanent index number of the property and (ii) shall state that the county or municipality could acquire an interest in the property and that if waste is committed or suffered, each person whose acts or omissions caused the waste is jointly and severally liable to the county or municipality for the entire amount of the diminishment of the fair market value of the property. Within 5 business days after receipt of the notice, the clerk shall mail the notice to the party in whose name taxes were last assessed, as shown by the most recent tax collector's warrant books. Notice shall be deemed to have been received by the proper party within 3 business days after it is mailed to the proper party by the clerk. In addition, upon receipt of the notice, the proper party must promptly post copies of the notice throughout the premises and mail copies of the notice to all owners, occupants, and other interested persons; failure to do so shall be deemed suffering waste to be committed.

(b) If a county or municipality acquires an interest in property by any method to which Section 21-95 applies, then that county or municipality may petition the circuit court for a determination of the following:

(1) that waste was committed or suffered on the property on or after the date that a notice was received by the proper party under subsection (a) but on or before the date the county or municipality acquired title to the property by deed; and

(2) the extent to which the fair market value of the property has been diminished by the waste.

(c) If the court determines that, on or after the date that notice was received by the proper party under subsection (a) but on or before the date the county or municipality acquired title to the property by deed: (i) waste was committed or suffered on the property and (ii) the fair market value of the property was thereby diminished, then each person whose acts or omissions caused the waste is jointly and severally liable to the county or municipality for the entire amount of the diminishment of the fair market value of the property. If the property was acquired because taxes were delinquent on the property, the amount received by the county or municipality shall be distributed proportionally to each taxing district based upon the proportion of taxes owed to that taxing district. In addition, the county or municipality shall be awarded its costs and reasonable attorneys' fees and litigation expenses.

(d) The remedies provided under this Section are in addition to any remedies provided under Section 21-80.

Section 99. Effective date. This Act takes effect upon becoming law.