(35 ILCS 516/355)
Sec. 355.
Action for collection of taxes.
The
county board may, at any time after final judgment and order of sale against a
delinquent mobile home under Section 120, institute a civil action in the name
of the People of the State of Illinois in the circuit court for the whole
amount due for taxes on the delinquent or forfeited
mobile home. Any county, city, village, incorporated town, school district or
other municipal corporation to which any tax is due, may,
at any time after final judgment under Section 120, institute a civil action
in its own name, in the circuit court, for the amount of the tax
due to it on the delinquent or forfeited mobile home, and prosecute the same to
final judgment. On the sale of any mobile home following judgment in the civil
action, the county, city, village, incorporated town, school district or
other municipal corporation, interested in the collection of the tax, may
become purchaser at the sale. If the mobile home so sold is not redeemed the
purchaser may acquire, hold, sell or dispose of the title thereto, the same as
individuals may do under the laws of this State. In any action for
delinquent or forfeited taxes, the fact that the mobile home was assessed to a
person shall be prima facie evidence that the person was the owner thereof, and
was liable for the taxes for the year or years for which the assessment was
made. That fact may be proved by the introduction in evidence of the proper
assessment book or roll, or other competent proof. Any judgment rendered for
delinquent or forfeited taxes under this Section shall include the costs of the
action and reasonable attorney's fees.
(Source: P.A. 92-807, eff. 1-1-03.)
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