(35 ILCS 516/50)
Sec. 50.
Liability of owner; rights of tax purchaser.
Nothing in
Sections 40 and 45 shall relieve any owner liable for delinquent
mobile home taxes under the Mobile Home Local Services Tax Act from the payment
of any delinquent taxes or liens which have become null and void under those
Sections.
Sections 45 and 50 shall not adversely affect the rights or interests
of the holder of any bona fide certificate of purchase of the mobile home for
delinquent taxes.
However, upon acquisition of a mobile home by a governmental unit as set forth
in Section 40, the rights and interests of the holder of any bona fide
certificate of purchase of the mobile home for delinquent taxes shall be
limited to a sale in error and a refund as provided under Section 255.
(Source: P.A. 92-807, eff. 1-1-03.)
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