HB0002 94TH GENERAL ASSEMBLY

LRB094 03433 MKM 33435 b

94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB0002

Introduced 12/3/2004, by Rep. Robin Kelly

SYNOPSIS AS INTRODUCED:

35 ILCS 200/21-81 new

Amends the Property Tax Code. Provides that if a county or municipality acquires certain property on which taxes are delinquent, the county or municipality may petition the circuit court to determine (i) that waste was committed or suffered on the property on or after the date the taxes on the property first became delinquent and (ii) the extent to which the waste diminished the fair market value of the property. Holds each person whose acts or omissions caused the waste jointly and severally liable for (i) the entire amount of the delinquency and (ii) damages based on the amount of the diminishment. Imposes criminal penalties for intentional waste of the property. Effective immediately.

CORRECTIONAL BUDGET AND IMPACT NOTE ACT MAY APPLY

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

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 taxes on a property are delinquent and a county or municipality acquires that property by any method to which Section 21-95 applies, the county or municipality may petition the circuit court for a determination of the following: (i) that waste was committed or suffered on the property on or after the date the taxes on the property first became delinquent and (ii) the extent to which the fair market value of the property has been diminished by the waste.

(b) If the court determines that waste has been committed or suffered on the property on or after the date the taxes on the property first became delinquent and that the fair market value of the property has been diminished since the date the taxes on the property first became delinquent, each person whose acts or omissions caused the waste is jointly and severally liable to the county or municipality for: (i) the entire amount of the delinquent taxes owed on the property; (ii) the amount of the diminishment if the fair market value of the property is diminished by less than 5%; (iii) twice the amount of the diminishment if the fair market value of the property is diminished by at least 5% but less than 15%; and (iv) treble the amount of the diminishment if the fair market value of the property is diminished by 15% or more. All funds received by the county or municipality in accordance with this Section shall be distributed proportionally to each taxing district based upon the amount of delinquent taxes owed to that taxing district.

(c) In addition to any civil penalty imposed under this Section, if a person intentionally caused waste to the property on or after the date the taxes on the property first became delinquent and that waste diminished the fair market value of the property by at least 5% but less than 15% since the taxes first became delinquent, then that person is guilty of a Class B misdemeanor. If a person intentionally caused waste to the property on or after the date the taxes on the property became delinquent and that waste diminished the fair market value of the property by 15% or more since the taxes first became delinquent, then that person is guilty of a Class A misdemeanor.

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