Illinois General Assembly - Full Text of SB0585
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Full Text of SB0585  100th General Assembly




SB0585 EnrolledLRB100 04129 HLH 14134 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 21-205, 21-245, 21-295, and 21-330 as follows:
6    (35 ILCS 200/21-205)
7    Sec. 21-205. Tax sale procedures.
8    (a) The collector, in person or by deputy, shall attend, on
9the day and in the place specified in the notice for the sale
10of property for taxes, and shall, between 9:00 a.m. and 4:00
11p.m., or later at the collector's discretion, proceed to offer
12for sale, separately and in consecutive order, all property in
13the list on which the taxes, special assessments, interest or
14costs have not been paid. However, in any county with 3,000,000
15or more inhabitants, the offer for sale shall be made between
168:00 a.m. and 8:00 p.m. The collector's office shall be kept
17open during all hours in which the sale is in progress. The
18sale shall be continued from day to day, until all property in
19the delinquent list has been offered for sale. However, any
20city, village or incorporated town interested in the collection
21of any tax or special assessment, may, in default of bidders,
22withdraw from collection the special assessment levied against
23any property by the corporate authorities of the city, village



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1or incorporated town. In case of a withdrawal, there shall be
2no sale of that property on account of the delinquent special
3assessment thereon.
4    (b) Until January 1, 2013, in every sale of property
5pursuant to the provisions of this Code, the collector may
6employ any automated means that the collector deems
7appropriate. Beginning on January 1, 2013, either (i) the
8collector shall employ an automated bidding system that is
9programmed to accept the lowest redemption price bid by an
10eligible tax purchaser, subject to the penalty percentage
11limitation set forth in Section 21-215, or (ii) all tax sales
12shall be digitally recorded with video and audio. All bidders
13are required to personally attend the sale and, if automated
14means are used, all hardware and software used with respect to
15those automated means must be certified by the Department and
16re-certified by the Department every 5 years. If the tax sales
17are digitally recorded and no automated bidding system is used,
18then the recordings shall be maintained by the collector for a
19period of at least 3 years from the date of the tax sale. The
20changes made by this amendatory Act of the 94th General
21Assembly are declarative of existing law.
22    (c) County collectors may, when applicable, eject tax
23bidders who disrupt the tax sale or use illegal bid practices.
24(Source: P.A. 97-557, eff. 7-1-12; 97-1125, eff. 8-28-12.)
25    (35 ILCS 200/21-245)



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1    Sec. 21-245. Automation fee. In all counties, each person
2purchasing any property at a sale under this Code, shall pay to
3the county collector, prior to the issuance of any tax
4certificate, an automation fee set by the county collector of
5not more than $10 for each item purchased. A like sum shall be
6paid for each year that all or a portion of the subsequent
7taxes are paid by a tax purchaser and posted to the tax
8judgment, sale, redemption and forfeiture record where the
9underlying certificate is recorded. The county collector in all
10counties may assess to the purchaser of property for delinquent
11taxes an automation fee of not more than $10 per parcel. In
12counties with less than 3,000,000 inhabitants:
13    (a) The fee shall be paid at the time of the purchase if
14the record keeping system used for processing the delinquent
15property tax sales is automated or has been approved for
16automation by the county board. The fee shall be collected in
17the same manner as other fees or costs.
18    (b) Fees collected under this Section shall be retained by
19the county treasurer in a fund designated as the Tax Sale
20Automation Fund. The fund shall be audited by the county
21auditor. The county board, with the approval of the county
22treasurer, shall make expenditures from the fund (1) to pay any
23costs related to the automation of property tax collections and
24delinquent property tax sales, including the cost of hardware,
25software, research and development, and personnel and (2) to
26defray the cost of providing electronic access to property tax



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1collection records and delinquent tax sale records.
2(Source: P.A. 93-415, eff. 8-5-03.)
3    (35 ILCS 200/21-295)
4    Sec. 21-295. Creation of indemnity fund.
5    (a) In counties of less than 3,000,000 inhabitants, each
6person purchasing any property at a sale under this Code shall
7pay to the County Collector, prior to the issuance of any
8certificate of purchase, an indemnity a fee set by the county
9collector of not more than $20 for each item purchased. A like
10sum shall be paid for each year that all or a portion of
11subsequent taxes are paid by the tax purchaser and posted to
12the tax judgment, sale, redemption and forfeiture record where
13the underlying certificate of purchase is recorded.
14    (a-5) In counties of 3,000,000 or more inhabitants, each
15person purchasing property at a sale under this Code shall pay
16to the County Collector a fee of $80 for each item purchased
17plus an additional sum equal to 5% of taxes, interest, and
18penalties paid by the purchaser, including the taxes, interest,
19and penalties paid under Section 21-240. In these counties, the
20certificate holder shall also pay to the County Collector a fee
21of $80 for each year that all or a portion of subsequent taxes
22are paid by the tax purchaser and posted to the tax judgment,
23sale, redemption, and forfeiture record, plus an additional sum
24equal to 5% of all subsequent taxes, interest, and penalties.
25The additional 5% fees are not required after December 31,



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12006. The changes to this subsection made by this amendatory
2Act of the 91st General Assembly are not a new enactment, but
3declaratory of existing law.
4    (b) The amount paid prior to issuance of the certificate of
5purchase pursuant to subsection (a) or (a-5) shall be included
6in the purchase price of the property in the certificate of
7purchase and all amounts paid under this Section shall be
8included in the amount required to redeem under Section 21-355.
9Except as otherwise provided in subsection (b) of Section
1021-300, all money received under subsection (a) or (a-5) shall
11be paid by the Collector to the County Treasurer of the County
12in which the land is situated, for the purpose of an indemnity
13fund. The County Treasurer, as trustee of that fund, shall
14invest all of that fund, principal and income, in his or her
15hands from time to time, if not immediately required for
16payments of indemnities under subsection (a) of Section 21-305,
17in investments permitted by the Illinois State Board of
18Investment under Article 22A of the Illinois Pension Code. The
19county collector shall report annually to the county clerk on
20the condition and income of the fund. The indemnity fund shall
21be held to satisfy judgments obtained against the County
22Treasurer, as trustee of the fund. No payment shall be made
23from the fund, except upon a judgment of the court which
24ordered the issuance of a tax deed.
25(Source: P.A. 94-412, eff. 8-2-05.)



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1    (35 ILCS 200/21-330)
2    Sec. 21-330. Fund for payment of interest. In all counties
3of less than 3,000,000 inhabitants, the county board, by
4resolution, may impose a fee for payment of interest and costs.
5Each person purchasing any property at a sale under this Code
6shall pay to the county collector, prior to the issuance of any
7certificate of purchase, a fee of up to $60 for each item
8purchased. In counties of under 3,000,000 inhabitants, the
9county board may impose a fee of up to $60, which shall be paid
10to the county collector, upon each person purchasing any
11property at a sale held under this Code, prior to the issuance
12of any certificate of purchase. Each person purchasing any
13property at a sale held under this Code in a county with
143,000,000 or more inhabitants shall pay to the county
15collector, prior to the issuance of any certificate of
16purchase, a fee of $100 for each item purchased. That amount
17shall be included in the price paid for the certificate of
18purchase and the amount required to redeem under Section
20    All sums of money received under this Section shall be paid
21by the collector to the county treasurer of the county in which
22the property is situated for deposit into a special fund. It
23shall be the duty of the county treasurer, as trustee of the
24fund, to invest the principal and income of the fund from time
25to time, if not immediately required for payments under this
26Section, in investments as are authorized by Sections 3-10009



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1and 3-11002 of the Counties Code. The fund shall be held to pay
2interest and costs by the county treasurer as trustee of the
3fund. No payment shall be made from the fund except by order of
4the court declaring a sale in error under Section 21-310,
522-35, or 22-50 or by declaration of the county collector under
6subsection (c) of Section 21-310. Any moneys accumulated in the
7fund by the county treasurer in excess of (i) $100,000 in
8counties with 250,000 or less inhabitants or (ii) $500,000 in
9counties with more than 250,000 inhabitants shall be paid each
10year prior to the commencement of the annual tax sale, first to
11satisfy any existing unpaid judgments entered pursuant to
12Section 21-295, and any funds remaining thereafter shall be
13paid to the general fund of the county.
14(Source: P.A. 94-362, eff. 7-29-05.)