(35 ILCS 516/180)
Sec. 180.
Automation fee.
The county collector may
assess to the purchaser of a mobile home for delinquent taxes an automation
fee of not more than $10 per mobile home. In counties with less than 3,000,000
inhabitants:
(a) The fee shall be paid at the time of the purchase if the record keeping
system used for processing the delinquent mobile home tax sales is automated or
has been approved for automation by the county board. The fee shall be
collected in the same manner as other fees or costs.
(b) Fees collected under this Section shall be retained by the county
treasurer in a fund designated as the Tax Sale Automation Fund. The fund shall
be audited by the county auditor. The county board shall make expenditures from
the fund to pay any costs related to the automation of mobile home tax
collections
and delinquent mobile home tax sales, including the cost of hardware, software,
research and development, and personnel.
(Source: P.A. 92-807, eff. 1-1-03.)
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