(35 ILCS 516/45)
Sec. 45.
Notice to county officials; voiding of tax bills.
The county
board or corporate authorities of the county, or other taxing district
acquiring a mobile home under Section 35 shall give written notice of the
acquisition to the chief county assessment officer and the county collector and
the county clerk of the county in which the mobile home is located, and request
the voiding of the tax liens as provided in this Section. The notice shall
describe the acquired mobile home by the vehicle identification number of the
mobile home, if there is one.
Upon receipt of the notice, the county collector and county clerk or county
assessor, as appropriate shall void the current and all prior unpaid taxes on
the records in their respective offices by entering the following statement
upon their records for the mobile home: "Acquired by ... (name of county or
municipality acquiring the mobile home under Section 35). Taxes due and unpaid
on this mobile home ... (give vehicle identification number, if any, and
location of the mobile home) ... are waived and null and void under Section 45
of the Mobile Home Local Services Tax Enforcement Act. The tax bills of this
mobile home are hereby voided and liens for the taxes are extinguished."
(Source: P.A. 92-807, eff. 1-1-03.)
|