(35 ILCS 516/Div. 1 heading) Division 1.
General provisions
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(35 ILCS 516/1)
Sec. 1.
Short title.
This Act may be cited as the Mobile Home Local Services Tax Enforcement Act.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/5)
Sec. 5.
Definitions.
As used in this Act:
"Mobile home" means that term as defined in the Mobile Home Local Services
Tax Act.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/10)
Sec. 10.
Application.
This Act applies to delinquencies in payment of
the tax imposed by the Mobile Home Local Services Tax Act.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/Div. 2 heading) Division 2.
Enforcement actions
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(35 ILCS 516/15)
Sec. 15.
Lien; payments by representative or agent.
When a mobile home is
taxed to any person as agent for another, or in a representative capacity,
the agent or representative shall have a lien on the mobile home, or any mobile
home of his or her principal in the agent's possession, until he or she is
indemnified against the payment thereof, or, if he or she has paid the tax,
until he or she is reimbursed for the payment.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/20)
Sec. 20.
Lien for taxes.
The taxes upon a mobile home, together with all
penalties, interests, and costs that may accrue thereon, shall be a prior and
first lien on the mobile home, superior to all other liens and encumbrances,
from and including the first day of January in the year in which the taxes are
imposed until the taxes are paid or until a court order transfers ownership of
the mobile home.
(a) Foreclosure; mobile home forfeited for 2 or more years. A lien may be
foreclosed, in the circuit court in the name of the People of the State of
Illinois, whenever the taxes for 2 or more years on the same mobile home have
been forfeited to the State and there is not an open scavenger buy. The
mobile home may be sold under the
order of the court by the person having authority to receive County taxes, with
notice to interested parties and right of redemption from the sale, (except
that the interest or any other amount to be paid upon redemption in addition to
the amount for which the mobile home was sold shall be as provided herein), as
provided in Sections 290 through 310 and 325.
In any action to foreclose the lien for delinquent taxes brought by the
People of the State of Illinois when the taxes for 2 or more years on the same
mobile home have been forfeited to the State, service of process
shall be made in the manner now prescribed by law. All owners, parties
interested, and occupants of any mobile home against which tax liens are sought
to
be foreclosed shall be named as parties defendant, and shall be served in the
manner and form as provided by law for the service of defendants in
foreclosures of lien or encumbrances upon real estate. In case there are other
parties with ownership interests in the mobile home, they shall be named in the
notice under the designation "unknown owners".
(b) Redemption interest. The interest to be paid upon redemption from all
tax foreclosure sales held under this Section shall be:
(1) If redeemed within 2 months from the date of the | ||
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(2) If redeemed between 2 and 6 months from the date | ||
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(3) If redeemed between 6 and 12 months from the date | ||
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(4) If redeemed between 12 and 18 months from the | ||
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(5) If redeemed between 18 and 24 months from the | ||
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(6) If redeemed after 24 months from the date of | ||
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(c) Enforcement of lien from rents and profits. A lien under this Section
may be enforced at any time after 6 months from the day the tax becomes
delinquent out of the rents and profits of the mobile home accruing, or accrued
and
under the control or jurisdiction of a court. This process may be initiated by
the county board of the county or by the corporate authorities of any taxing
body entitled to receive any part of the delinquent tax, by petition in any
pending suit having jurisdiction of the mobile home, or in any application for
judgment and order of sale of mobile homes for delinquent taxes in which the
mobile home is included, in the name of the People of the State of Illinois.
The process, practice, and procedure under this subsection shall be the same
as provided in the Civil Practice Law and the Supreme Court Rules adopted in
relation to that Law, except that receivers may be appointed on not less than 3
days' written notice to holders of certificate of title or persons in
possession. In all
petitions the court shall have power to appoint the county collector to take
possession of the mobile home only for the purpose of collecting the rents, issues
and profits therefrom, and to apply them in satisfaction of the tax lien. When
the taxes set forth in the petition are paid in full, the receiver shall be
discharged. If the taxes described in the petition are reduced by the final
judgment of a court, the county collector shall immediately refund all moneys
collected by him or her as receiver over and above the taxes as reduced, and
shall deduct that amount from the moneys thereafter distributed to the taxing
bodies which received the tax revenue.
In proceedings to foreclose the tax lien, or in petitions to enforce the
lien, the amount due on the collector's books against the mobile home shall be
prima facie evidence of the amount of taxes against the mobile home. When any
taxes are collected, they shall be paid to the county collector, to be
distributed by him or her to the authorities entitled to them. All sales made
under this Section shall be conducted under the order and supervision of the
court by the county collector.
An action to foreclose the lien for delinquent taxes under this Act is an
action in rem.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/25)
Sec. 25.
Preventing waste to mobile homes; receiver.
During the pendency
of
any tax foreclosure proceeding and until the time to redeem the mobile home
sold
expires, or redemption is made, from any sale made under any judgment
foreclosing the lien of taxes, no waste shall be committed or suffered on any
of the mobile homes involved. The mobile home shall be maintained in good
condition
and repair. When violations of local building, health, or safety codes or
violations of mobile home park rules and regulations make the
mobile home dangerous or hazardous, when taxes on the mobile home are
delinquent for
2 years or more, or when in the judgment of the court it is to the best
interest of the parties, the court may, upon the verified petition of any party
to the proceeding, or the holder of the certificate of purchase, appoint a
receiver for the mobile home with like powers and duties of receivers as in
cases of foreclosure of mortgages or trust deeds. The court,
in its
discretion,
may take any other action as may be necessary or desirable to prevent waste
and maintain the mobile home in good condition and repair.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/30)
Sec. 30.
No receiver for homestead dwelling.
No receiver shall be
appointed under the provisions of Section 25 for mobile homes used
as a family dwelling and occupied
by the owner as a residence at the time the unpaid taxes became a lien and
continuously thereafter.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/35)
Sec. 35.
Purchase and sale by county;
distribution of proceeds. When any
mobile home is delinquent, or is forfeited for each of 2 or more
years, and is
offered for sale under any of the provisions of this Act, the county board of
the county in which the mobile home is located,
in its discretion, if there are no other bids, may bid, or, in
the case of a forfeited mobile home, may apply to purchase it, in the name of
the
county as trustee for all taxing districts having an
interest in the mobile home's
taxes for the nonpayment of which the mobile home is sold.
The presiding officer of the county board, with the advice and consent of the
board, may appoint on its behalf
some officer or person to attend such sales
and bid or, in the case of a forfeited mobile home, to apply to the county
clerk
to
purchase. The county shall apply on the bid or purchase
the unpaid taxes
due upon the mobile home. No cash need be paid. The county shall take all steps
necessary to acquire certificate of title to the mobile home and upon
acquisition of the certificate of title may manage and operate the mobile home.
When a county, or other taxing district within the
county, is a petitioner for a tax certificate of title, no filing fee shall be
required.
When a county or other taxing district within the county is the petitioner
for a tax certificate of title, one petition may be filed including all mobile
homes that are
tax
delinquent within the county or taxing district, and any publication made under
Section 380 of this Act may combine all such mobile homes within a single
notice.
The notice shall list the street or common address, and the mobile home park
where the mobile home is sited, if known, of the mobile homes for informational
purposes.
The
county, as tax creditor and as trustee for other tax creditors, or other taxing
districts within the county, shall not be required to allege and prove that all
taxes that become due and payable after the sale to
the county have been paid nor shall the county be
required to pay the
subsequently accruing taxes at any time, except when subsequent taxes are sold
to another buyer. The county
board or its designee may prohibit the county collector from including the
mobile home in the tax sale of one or more subsequent years. The lien of taxes
that become due and payable after a sale to a county
shall
merge in the certificate of title of the county, or other taxing district
within the
county, on the issuance of a certificate of title.
The County may sell or assign the mobile home so
acquired, or the certificate of
purchase to it, to any party, including
taxing districts. The proceeds of that sale or
assignment, less all costs
of the county incurred in the acquisition and sale or
assignment of the
mobile home, shall be
distributed to the taxing districts in proportion to their respective interests
therein.
Under Sections 55 and 60, a County may bid or
purchase only in the absence of other bidders.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/40)
Sec. 40.
Tax abatement after acquisition by a governmental unit.
When
any county or municipality acquires a mobile home through the foreclosure of a
lien, through a judicial order, through the foreclosure of receivership
certificate lien, or by acceptance of a certificate of title in lieu of
foreclosing any lien
against the mobile home, or when any county or other taxing district
acquires a certificate of title for a mobile home under Section 35 or Sections
90 and 200,
all due or unpaid mobile home taxes and existing liens for unpaid mobile home
taxes
imposed or pending under any law or ordinance of this State or any of its
political subdivisions shall become null and void.
(Source: P.A. 92-807, eff. 1-1-03.)
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(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.)
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(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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(35 ILCS 516/55)
Sec. 55.
Published notice of annual application for judgment and sale;
delinquent taxes. At any time after all taxes have become delinquent in any
year, the Collector shall publish an advertisement,
giving notice of the intended application for judgment and sale of the
delinquent mobile homes. Except as provided below, the advertisement shall be
in a newspaper published in the township or road district in which the
mobile homes
are located. If there is no newspaper published in the township or road
district, then the notice shall be published in some newspaper in the same
county as the township or road district, to be selected by the county
collector.
When the mobile home is in an incorporated town which has superseded a
civil township, the advertisement shall be in a newspaper published in the
incorporated town or if there is no such newspaper, then in a newspaper
published in the county.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/60)
Sec. 60. Times of publication of notice. The advertisement shall be
published once at least 10 days before the day on which judgment is to be
applied for, and shall contain a list of the delinquent mobile homes upon which
the taxes or any part thereof remain due and unpaid, the names of owners,
the street and the common address where the mobile home is
sited, if known, the vehicle identification number, if known, the total amount due, and the year or years for
which they are due. In counties of less than 3,000,000 inhabitants,
advertisement shall include notice of the registration requirement for persons
bidding at the sale.
The collector shall give notice that he or she will apply to the circuit
court on a specified day for judgment against the mobile homes for the taxes,
and costs, and for an order to sell the mobile homes for the satisfaction of
the amount due.
The collector shall also give notice of a date within the next 5 business
days after the date of application on which all the mobile homes for the sale
of which an order is made will be exposed to public sale at a location within
the county designated by the county collector, for the amount of taxes and
cost due. The advertisement published according to the provisions of this
Section shall be deemed to be sufficient notice of the intended application for
judgment and of the sale of mobile homes under the order of the court. A county with fewer than 3,000,000 inhabitants may, by joint agreement, combine its tax sale with the tax sale of one or more other contiguous counties; such a joint tax sale shall be held at a location in one of the participating counties.
(Source: P.A. 101-379, eff. 1-1-20.)
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(35 ILCS 516/65)
Sec. 65.
Costs of publishing delinquent list.
A county shall pay for
the printer for advertising delinquent lists for mobile homes, $0.40 per column
line, to be taxed and collected as costs.
The printer shall receive for printing the preamble, the descriptive
headings, the affidavit, and any other matter accompanying the
delinquent list, the sum of $0.40 per line, to be paid by the
county.
No costs except printer's fee shall be charged on any mobile homes
forfeited to the State.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/70)
Sec. 70.
Sale of mobile homes previously ordered sold.
A mobile home
ordered sold by unexecuted judgments and orders of sale, previously entered,
shall be included in the advertisement for sale only under the previous orders,
and shall be sold in the order in which they appear in the delinquent list
contained in the advertisement. At any time between annual sales the county
collector also may advertise for sale any mobile homes subject to sale under
orders previously entered and not executed for any reason. The advertisement
and sale shall be regulated by the provisions regulating the annual
advertisement and sale of delinquent mobile homes, as far as applicable.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/75)
Sec. 75.
Use of figures and letters in advertisement and other
lists. In all advertisements for the sale of mobile homes for taxes,
and in entries required to be made by the clerk of the court or other officer,
letters, figures, or characters may be used to denote the year or the years for
which the taxes were due and the amount of taxes, interest, and costs. The
county collector may subsequently advertise and obtain judgment on mobile homes
that have been omitted, or that have been erroneously advertised or described
in the first advertisement.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/Div. 3 heading) Division 3.
Notice and publication provisions
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(35 ILCS 516/80)
Sec. 80. Mailed notice of application for judgment and sale. Not less
than 15 days before the date of application for judgment and sale of delinquent
mobile homes, the county collector shall mail, by registered or certified mail,
a notice of the forthcoming application for judgment and sale to the person
shown by the current collector's warrant book to be the party in whose name the
taxes were last computed or to the current owner of record. The notice shall include the intended dates of
application for judgment and sale and commencement of the sale, and a
description of the mobile homes. The county collector must present proof of the
mailing to the court along with the application for judgement.
In counties with less than 3,000,000 inhabitants, a copy of this notice shall
also be mailed by the county collector by registered or certified mail to any
lienholder of record who annually requests a copy of the notice. The failure of
the county collector to mail a notice or its non-delivery to the lienholder
shall not affect the validity of the judgment.
The collector shall collect $10 from the proceeds of each sale to cover
the costs of registered or certified mailing and the costs of advertisement
and publication.
If a taxpayer pays the taxes on the mobile home after the notice of the
forthcoming application for judgment and sale is mailed but before the sale is
made, then the collector shall collect $10 from the taxpayer to cover the costs
of registered or certified mailing and the costs of advertisement and
publication.
(Source: P.A. 92-807, eff. 1-1-03; 93-899, eff. 8-10-04.)
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(35 ILCS 516/85)
Sec. 85.
Printer's error in advertisement.
In all cases where there is
a printer's error in the advertised list which prevents judgment from being
obtained against any mobile home, or against all of the delinquent list, at the
time stated in the advertisement, the printer shall lose the compensation
allowed by this Act for those mobile homes containing errors, or for the entire
list, as the case may be.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/90)
Sec. 90.
Scavenger sale.
At the same time the county collector annually
publishes the collector's annual sale advertisement under Sections 55
and 60, the collector, if the county board so orders by resolution, must
publish an advertisement giving notice of the intended
application for judgment and sale of all mobile homes upon which all or a part
of the taxes for each of 2 or more years, including the current tax year, are
delinquent as of the date of
the advertisement. In no event may there be more than 2 consecutive years
without a sale under this Section. The term delinquent also includes
forfeitures. The county collector shall include in the advertisement and in the
application for judgment and sale under this Section and Section 200 the
total amount of all taxes upon those mobile homes which are delinquent as
of the date of the advertisement. In lieu of a single annual advertisement and
application for judgment and sale under this Section and Section 200, the
county collector may, from time to time, beginning on the date of the
publication of the annual sale advertisement and before August 1 of the next
year, publish separate advertisements and make separate applications on
eligible mobile homes described in one or more volumes of the delinquent list.
The separate advertisements and applications shall, in the aggregate, include
all the mobile homes which otherwise would have been included in the single
annual advertisement and application for judgment and sale under this Section.
The advertisement and application for judgment and sale shall be in the manner
prescribed by this Act relating to the annual advertisement and application for
judgment and sale of delinquent mobile homes.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/Div. 3.5 heading) Division 3.5.
Judgments and Sales
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(35 ILCS 516/95)
Sec. 95.
Time of applying for judgment.
Except as otherwise provided
in this Section, all applications for judgment and order of sale for taxes
on delinquent mobile homes shall be made during the month of
October.
Within 30 days after the day specified for the application for judgment the
court shall hear and determine the matter. If judgment is rendered, the sale
shall begin on the date within 5 business days specified in the notice as
provided in Section 60. If the collector is prevented from advertising and
obtaining judgment during the month of October, the collector may obtain
judgment at any time thereafter; but if the failure arises by the county
collector's not complying with any of the requirements of this Act, he or she
shall be held on his or her official bond for the full amount of all taxes
charged against him or her. Any failure on the part of the
county collector shall not be allowed as a valid objection to the collection of
any tax, or to entry of a judgment against any delinquent
mobile homes included in the application of the county collector.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/100)
Sec. 100. Annual tax judgment, sale, redemption, and forfeiture
record. The collector shall transcribe into a record prepared for that purpose,
and known as the annual tax judgment, sale, redemption, and forfeiture record,
the list of delinquent mobile homes. The record shall contain all the
information necessary to be recorded, at least 5 days before the day on which
application for judgment is to be made.
The record shall set forth the name of the owner and the street, common
address, and mobile home park where the mobile home is sited, if known; a
description
of the mobile home, including the vehicle identification number, if known, model year,
and
square footage; the year or years for which the tax is
due; the valuation on which the tax is extended; the amount of the
consolidated and other taxes; the costs; and the
total amount of charges against the mobile home.
The record shall also be ruled in columns
to show the amount paid before entry of judgment; the
amount of judgment and a column for remarks; the amount paid before sale and
after entry of judgment; the amount of the sale; amount of interest or penalty;
amount of cost; amount forfeited to the State; date of sale;
name of purchaser; amount of sale and penalty; taxes of succeeding years;
interest and when paid, interest and cost; total amount of redemption; date of
redemption; when certificate of title executed; by whom redeemed; and a column
for remarks or
receipt of redemption money.
The record shall be kept in the office of the county clerk.
(Source: P.A. 99-274, eff. 1-1-16.)
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(35 ILCS 516/105)
Sec. 105.
Payment of delinquent tax before sale.
Any person owning or
claiming mobile homes upon which application for judgment is applied for may,
in person or by agent, pay the taxes, and costs due to the county collector
at any time before sale.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/110)
Sec. 110.
Report of payments and corrections.
On the day on which
application for judgment on a delinquent mobile home is applied for, the
collector,
assisted by the county clerk, shall post all payments, compare and correct the
list, and shall make and subscribe an affidavit, which shall be substantially
in the following form:
State of Illinois) ) ss.County of .......)
I ...., collector of the county of ...., do solemnly swear (or affirm,
as the case may be), that the foregoing is a true and correct list of the
delinquent mobile homes within the county of ...., upon which I have been
unable to collect the taxes (and interest and
printer's fees, if any), charged thereon, as required by law, for the year
or years therein set forth; and that the taxes, now remain due and
unpaid, to the best of my knowledge and belief.
Dated ..........
The affidavit shall be entered at the end of the list, and signed by
the collector.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/112) Sec. 112. Certificate of error. At any time before a judgment and order of sale is entered in any proceeding to collect or to enjoin the collection of taxes, the owner may file an affidavit with the board of review that the tax bill is in error as to the square footage or as to the rate of tax. The board of review, with the consent of the chief county assessment officer, may issue the person erroneously assessed a certificate of error setting forth the nature of the error and the cause or causes of the error. The certificate, when properly endorsed by a majority of the board of review and by the chief county assessment officer showing their concurrence, and not otherwise, may be used in evidence in any court of competent jurisdiction and, when introduced in evidence, shall become part of the court record and shall not be removed from the files except on an order of the court.
(Source: P.A. 96-254, eff. 8-11-09.) |
(35 ILCS 516/115)
Sec. 115.
Proceedings by court.
Defenses to the entry of judgment
against mobile homes included in the delinquent list shall be entertained by
the court only when the defense includes a writing specifying the particular
grounds for the objection.
If any party objecting is entitled to a refund of all or any part of a tax
paid, the court shall enter judgment accordingly, and also shall
enter judgment for the taxes, interest, and penalties as
appear to be due. The judgment shall be considered as a several judgment
against each mobile home, for each kind of tax included therein. The court
shall direct the clerk to prepare and enter an order for the sale of the mobile
home against which judgment is entered.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/120)
Sec. 120.
Form of court order.
A judgment and order of sale shall be
substantially in the following form:
Whereas, due notice has been given of the intended application for a
judgment against mobile homes, and no sufficient defense having been made or
cause shown why judgment should not be entered against the mobile homes, for
taxes, interest, penalties, and costs due and
unpaid thereon for the year or years herein set forth, therefore the court
hereby enters judgment against the above stated mobile homes,
in favor of the People of the State of Illinois, for the amount of
taxes, interest, penalties and costs due
thereon. It is ordered by the court that the mobile homes
be sold as the law directs.
The order shall be signed by the judge. In all judicial proceedings of
any kind, for the collection of taxes, all
amendments may be made which, by law, could be made in any personal action
pending in that court.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/125)
Sec. 125.
Cure of error or informality in computation of tax
or collection of the taxes. No computation of the tax on a mobile home or
charge for any of the taxes shall be considered illegal on account of any
irregularity in the computation, or on account of the computation not having
been made within the time required by law, or on account of the mobile home
having been charged without name, or in any other
name than that of the rightful owner. No error or informality in the
proceedings of any of the officers connected with the computation or
collection of the taxes, not affecting the substantial justice of the tax
itself, shall vitiate or in any manner affect the tax or the computation
thereof. Any irregularity or informality in the computation of the tax,
or in any of the proceedings connected with the computation of the
taxes, or any omission or defective act of any other officer or officers
connected with the computation of the taxes, may be, in the
discretion of the court, corrected, supplied and made to conform to law by the
court, or by the person (in the presence of the court) from whose neglect or
default it was occasioned.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/Div. 4 heading) Division 4.
Annual tax sale procedure
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(35 ILCS 516/130)
Sec. 130.
Entry of judgment for sale.
If judgment is rendered against
any mobile home for any tax, the county collector shall, after publishing a
notice for sale in compliance with the requirements of Sections
55 or 60, proceed to offer the mobile home for sale pursuant to the
judgment. However, in the case of an appeal from the judgment, if the party,
when filing notice of appeal deposits with the county collector the amount of
the judgment and costs, the collector shall not sell the mobile home until the
appeal is disposed of.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/135)
Sec. 135.
Examination of record; certificate of correctness.
On the
day advertised for sale, the county clerk, assisted by the collector, shall
examine the list upon which judgment has been entered and ascertain that all
payments have been properly noted thereon. The county clerk shall make a
certificate to be entered on the record, following the order of court that the
record is correct, and that judgment was entered upon the mobile home therein
mentioned for the taxes, interest, and costs due thereon. The certificate
shall be attested by the circuit court clerk under seal of the court and shall
be the process on which the mobile home or any interest therein shall be sold
for taxes, interest, and costs due thereon, and may be substantially in the
following form:
State of Illinois County of .....
I, ...., clerk of the circuit court, in and for the county of ...., do
hereby certify that the foregoing is a true and correct record of the
delinquent mobile home in the county, against which judgment and order of sale
was duly entered in the circuit court for the county, on (insert date), for the
amount of the taxes, interest, and costs due severally thereon as therein set
forth, and that the judgment and order of court in relation thereto fully
appears on the record.
Dated (insert date).
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/140)
Sec. 140.
County clerk assistance at sale.
The county clerk, in person
or by deputy, shall attend all sales for taxes, made by the collector, and
shall assist at the sales.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/145)
Sec. 145.
Tax sale procedures.
The collector, in person or by deputy,
shall attend, on the day and in the place specified in the notice for the sale
of mobile homes for taxes, and shall, between 9:00 a.m. and 4:00 p.m., or later
at the collector's discretion, proceed to offer for sale, separately and in
consecutive order, all mobile homes in the list on which the taxes, interest,
or costs have not been paid.
The collector's office shall be kept open during all hours
in which the sale is in progress. The sale shall be continued from day to day,
until all mobile homes in the delinquent list have been offered for sale.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/150)
Sec. 150.
Penalty bids.
The person at the sale offering to pay the
amount due on each mobile home for the least penalty percentage shall be the
purchaser of that mobile home. No bid shall be accepted for a penalty exceeding
18% of the amount of the tax on a mobile home.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/155)
Sec. 155.
Registration.
In counties with less than 3,000,000 inhabitants,
unless the county board
provides otherwise, no person shall be eligible to bid who did not register
with the county collector at least 10 business days prior to the first day of
sale authorized under Section 60.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/160)
Sec. 160.
Forfeited mobile home.
Every mobile home offered at public
sale, and not sold for want of bidders, shall be forfeited to the State of
Illinois. However, when the court, county clerk, and county treasurer certify
that the taxes on a forfeited mobile home equal or exceed the actual value of
the mobile home, the county collector shall, on the receipt of such
certificate, offer the mobile home for sale to the highest bidder, after first
giving 10 days' notice, in the manner described in Sections 55 and 60, of the
time and place of sale, together with a description of the mobile home to be
offered. A certificate of purchase shall be issued to the purchaser at the sale
as in other cases provided in this Act. The county collector shall receive
credit in the settlement with the taxing bodies for which the tax was levied
for the amount not realized by the sale. The amount received from the sale
shall be paid by the collector, pro rata, to the taxing bodies entitled to it.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/165)
Sec. 165.
Record of sales and redemptions.
When any mobile home is sold,
the county clerk shall enter on the Tax Judgment, Sale, Redemption and
Forfeiture Record, in the blank columns provided for that purpose, the name of
the purchaser and the final bid. When any mobile home is redeemed from sale,
the county clerk shall enter the name of the person redeeming, the redemption
date, and the amount of redemption, in the proper column.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/170)
Sec. 170.
Record of forfeitures.
All mobile homes forfeited to the State
at the sale shall be noted on the Tax Judgment, Sale, Redemption and Forfeiture
Record.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/175)
Sec. 175.
Payment for mobile homes purchased at tax sale; reoffering for
sale. Except as otherwise provided below, the person purchasing any mobile
home shall be liable to the county for the amount due and shall forthwith pay
to the county collector the amount charged on the mobile home. Upon failure to
do so, the amount due shall be recoverable in a civil action brought in the
name of the People of the State of Illinois in any court of competent
jurisdiction. The person so purchasing shall be relieved of liability only by
payment of the amount due together with interest and costs thereon, or if the
mobile home is reoffered at the sale, purchased, and paid for. Reoffering of
the mobile home for sale shall be at the discretion of the collector. The sale
shall not be closed until payment is made or the mobile home again offered for
sale. The purchaser then shall be entitled to a certificate of purchase. If a
purchaser
fails to complete his or her purchase as provided in this Section, the purchase
shall become void, and be of no effect, but the collector shall not refund the
amount paid in cash at the time of the sale, except in cases of sale in error.
That amount shall be treated as a payment and distributed to the taxing bodies
as other collections are distributed. The lien for taxes for the amount paid
shall remain on the mobile home, in favor of the purchaser, his or her heirs or
assigns, until paid with 5% interest per year on that amount from the date the
purchaser paid it. The amount and fact of such ineffective purchase shall be
entered in the tax judgment, sale, redemption and forfeiture record opposite
the mobile home upon which the lien remains. No redemption shall be made
without payment of this amount for the benefit of the purchaser, and no future
sale of the mobile home shall be made except subject to the lien of such
purchaser.
(Source: P.A. 92-807, eff. 1-1-03.)
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(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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(35 ILCS 516/185)
Sec. 185.
Certificate of purchase.
The county clerk shall make out and
deliver to the purchaser of any mobile home sold under Section 145, a
certificate of purchase countersigned by the collector, describing the mobile
home sold, including the vehicle identification number, the model year, and the
square footage, the date of sale, the amount of taxes, interest, and
cost for which it was sold, and that payment of the sale price has been made.
If any person becomes the purchaser of more than one mobile home owned by one
party or person, the purchaser may have the whole or one or more of them
included in one certificate, but separate certificates shall be issued in all
other cases. A certificate of purchase shall be assignable by endorsement. An
assignment shall vest in the assignee or his or her legal representatives, all
the right and title of the original purchaser.
If the tax certificate is lost or destroyed, the county clerk
shall issue a duplicate certificate upon written request and a sworn affidavit
by the tax sale purchaser, or his or her assignee, that the tax certificate is
lost or destroyed.
The county clerk shall cause a notation to be made
in the tax sale and judgment book that a duplicate certificate has been issued,
and redemption payments shall be made only to the holder of the duplicate
certificate.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/190)
Sec. 190.
Index of tax sale records.
The county clerk may make an index
of tax-sale records. The index shall be kept in the county clerk's office as a
public record, open to inspection during office hours.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/195)
Sec. 195.
County clerk's books and records; prima facie evidence.
The
books and records of the county clerk, or copies thereof, certified by the
clerk, shall be prima facie evidence to prove the sale of any mobile home for
taxes, the redemption of the mobile home, or payment of
taxes thereon.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/Div. 5 heading) Division 5.
Scavenger sales; procedures
|
(35 ILCS 516/200)
Sec. 200.
Collector's scavenger sale.
Upon the county collector's
application under Section 90, to be known as the Scavenger Sale
Application, the Court shall enter judgment for the taxes,
interest, penalties, and costs as are included in
the advertisement and appear to be due thereon after allowing an opportunity to
object and a hearing upon the objections as provided in Section 115, and
order those mobile homes sold by the county collector at public sale to the
highest bidder for cash, notwithstanding the bid may be less than the full
amount of taxes, interest, penalties, and costs for which judgment has been
entered.
(a) Conducting the sale; bidding. All mobile homes shall be offered for
sale in consecutive order as they appear in the delinquent list. The minimum
bid for any mobile home shall be $250 or one-half of the tax if the total
liability is less than $500. The successful bidder shall immediately pay the
amount of minimum bid to the County Collector in cash, by certified or
cashier's check, by money order, or, if the
successful bidder is a governmental unit, by a check issued by that
governmental unit. If the bid exceeds the minimum bid, the
successful bidder shall pay the balance of the bid to the county collector in
cash, by certified or cashier's check, by money order, or, if the
successful bidder is a governmental unit, by a check issued by that
governmental unit
by the close of the
next business day. If the minimum bid is not paid at the time of sale or if
the balance is not paid by the close of the next business day, then the sale is
void and the minimum bid, if paid, is forfeited to the county general fund. In
that event, the mobile home shall be reoffered for sale within 30 days of the last
offering of mobile homes in regular order. The collector shall make available
to
the public a list of all mobile homes to be included in any reoffering due to the
voiding of the original sale. The collector is not required to serve or
publish any other notice of the reoffering of those mobile homes. In the event
that any of the mobile homes are not sold upon reoffering, or are sold for less
than the amount of the original voided sale, the original bidder who failed to
pay the bid amount shall remain liable for the unpaid balance of the bid in an
action under Section 175. Liability shall not be reduced where the bidder
upon reoffering also fails to pay the bid amount, and in that event both
bidders shall remain liable for the unpaid balance of their respective bids. A
sale of mobile homes under this Section shall not be final until confirmed by the
court.
(b) Confirmation of sales. The county collector shall file his or her
report of sale in the court within 30 days after the date of sale of each
mobile home. No notice of the county collector's application to confirm the
sales shall be required except as prescribed by rule of the court. Upon
confirmation, except in cases where the sale becomes void under Section 430,
or in cases where the order of confirmation is vacated by the court, a sale
under this Section shall extinguish the in rem lien of the taxes,
for which judgment has been entered and a
redemption shall not revive the lien. Confirmation of the sale shall in no
event affect the owner's personal liability to pay the taxes, interest, and
penalties as provided in this Act or prevent institution of a proceeding under
Section 355 to collect any amount that may remain due after the sale.
(c) Issuance of tax sale certificates. Upon confirmation of the sale, the
county clerk and the county collector shall issue to the purchaser a
certificate of purchase in the form prescribed by Section 185 as near as may
be. A certificate of purchase shall not be issued to any person who is
ineligible to bid at the sale or to receive a certificate of purchase under
Section 205.
(d) Scavenger Tax Judgment, Sale and Redemption Record; sale of
parcels not sold. The county collector shall prepare a Scavenger Tax Judgment,
Sale and Redemption Record. The county clerk shall write or stamp on the
scavenger tax judgment, sale, forfeiture and redemption record opposite the
description of any mobile home offered for sale and not sold, or not confirmed for
any reason, the words "offered but not sold". The mobile homes that are offered
for sale under this Section and not sold or not confirmed shall be offered for
sale annually thereafter in the manner provided in this Section until sold.
At any time between annual sales the county collector may advertise for sale
any mobile homes subject to sale under judgments for sale previously entered
under this Section and not executed for any reason. The advertisement and sale
shall be regulated by the provisions of this Act as far as applicable.
(e) Proceeding to tax certificate of title. The owner of the certificate of purchase shall
give notice as required by Sections 365 through 390, and may extend the
period of redemption as provided by Section 330. At any time within 5 months
prior to expiration of the period of redemption from a sale under this Act,
the owner of a certificate of purchase may file a petition and may obtain a tax
certificate of title under Sections 390 through 410. All proceedings for the issuance of
a tax certificate of title and all tax certificates of title for mobile homes sold under this
Section shall be subject to Sections 390 through 410. This Section shall be
liberally construed so that the certificates of title provided for in this
Section convey merchantable title.
(f) Redemptions from scavenger sales. Redemptions may be made from sales
under this Section in the same manner and upon the same terms and conditions as
redemptions from sales made under the county collector's annual application for
judgment and order of sale, except that in lieu of penalty the person redeeming
shall pay interest on that part of the amount for which the mobile home was
sold equal to or less than the full amount of delinquent
taxes, penalties, interest, and costs, included in the
judgment and order of sale as follows:
(1) If redeemed within the first 2 months from the | ||
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(2) If redeemed at any time between 2 and 6 months | ||
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(3) If redeemed at any time between 6 and 12 months | ||
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(4) If redeemed at any time between 12 and 18 months | ||
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(5) If redeemed at any time between 18 and 24 months | ||
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(6) If redeemed after 24 months from the date of | ||
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The person redeeming shall not be required to pay any interest on any part
of the amount for which the mobile home was sold that exceeds the full amount
of delinquent taxes, penalties, interest, and costs included in the judgment
and order of sale.
Notwithstanding any other provision of this Section,
the amount required to be paid for redemption
shall also include an amount equal to all delinquent taxes on the mobile home
which taxes were delinquent at the time of sale. The delinquent taxes shall be
apportioned by the county collector among the taxing districts in which the
mobile home is situated in accordance with law. In the event that all moneys
received from any sale held under this Section exceed an amount equal to all
delinquent taxes on the mobile home sold, which taxes were delinquent at the
time
of sale, together with all publication and other costs associated with the
sale, then, upon redemption, the county collector and the county clerk shall
apply the excess amount to the cost of redemption.
(g) Bidding by county or other taxing districts. Any taxing district may
bid at a scavenger sale. The county board of the county in which mobile homes
offered for sale under this Section are located may bid as trustee for all
taxing districts having an interest in the taxes for the nonpayment of which
the mobile homes are offered. The county shall apply on the bid the unpaid
taxes due upon the mobile home and no cash need be paid. The county or other
taxing district acquiring a tax sale certificate shall take all steps necessary
to acquire certificate of title to the mobile home and may manage and operate
the mobile home so acquired.
When a county, or other taxing district within the county, is a petitioner
for a tax certificate of title, no filing fee shall be required on the
petition. The county as
a tax creditor and as trustee for other tax creditors, or other taxing district
within the county shall not be required to allege and prove that all taxes
that become due and payable after the sale to the county
have been paid. The county shall not be required to pay the subsequently
accruing taxes at any time. Upon the written request of
the county board or its designee, the county collector shall not offer the
mobile home for sale at any tax sale subsequent to the sale of the mobile home
to the
county under this Section. The lien of taxes that become due and payable after
a sale to a county shall merge in the certificate title of
the county, or other taxing district, on the issuance of a certificate of
title. The County may
sell the mobile homes so acquired, or the certificate of purchase thereto, and
the proceeds of the sale shall be distributed to the taxing districts in
proportion to their respective interests therein. The presiding officer of the
county board, with the advice and consent of the county board, may appoint some
officer or person to attend scavenger sales and bid on its behalf.
(h) Miscellaneous provisions. In the event that a mobile home
sold at any such sale is not redeemed within the time permitted by law and a
tax certificate of title is issued, all moneys that may be received from the sale of
mobile homes in excess of the delinquent taxes, together with all publication
and other costs associated with the sale,
shall, upon petition of any interested party to the court that issued the tax
certificate of title, be distributed by the county collector pursuant to order of the court
among the persons having legal or equitable interests in the mobile home according
to the fair value of their interests in the mobile home.
Appeals may be taken from the orders and judgments entered under this Section
as in other civil cases. The remedy herein provided is in addition to other
remedies for the collection of delinquent taxes.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/205)
Sec. 205. Scavenger sale; persons ineligible to bid or purchase. No person, except a unit of local government, shall be eligible to bid
or receive a certificate of purchase at any sale under Section 200 unless
that person has completed and delivered to the county clerk a true, accurate,
and complete application for certificate of purchase which shall affirm that:
(1) the person has not bid upon or applied to | ||
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(2) the person is not, nor is he or she the agent | ||
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(3) the person, although otherwise eligible to bid, | ||
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(Source: P.A. 100-863, eff. 8-14-18.)
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(35 ILCS 516/210)
Sec. 210.
Scavenger sale registration.
No person, except a unit of local
government, shall be eligible to bid or to receive a certificate of purchase
who did not register with the county collector at least 5 business days in
advance of the first day of the sale under Section 200. The collector may
charge, for each registration, a fee of not more than $50 in counties with less
than 3,000,000 inhabitants.
Registration shall be made upon such forms and according to
such regulations as the county collector deems necessary in order to effect
complete and accurate disclosure of the identity of all persons beneficially
interested, directly or indirectly, in each sale under Section 200. The
information to be disclosed shall include, but not be limited to, the name,
address, and telephone number of the purchaser to whom the clerk and collector
will be requested to issue a certificate of purchase; if the purchaser is a
corporation, the place of incorporation and the names and addresses of its
shareholders unless the corporation is publicly held; if the purchaser is a
partnership, the names and addresses of all general and limited partners; if
the purchaser is doing business under an assumed business name, the county
where such name is registered and the names, addresses, and telephone numbers
of all persons having an ownership interest in the business; and the identity
and location of any other tax delinquent mobile home owned by the bidder and
purchaser.
Every application for certificate of purchase and form for registration
authorized and required by this Section and Section 215 shall be executed
under penalty of perjury as though under oath or affirmation, but no
acknowledgement is required.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/215)
Sec. 215.
Scavenger sale; application for certificate of purchase.
The application for certificate of purchase shall be executed by the
purchaser and by any individual bidder acting in the purchaser's behalf.
The application shall be initially executed and delivered to the county
clerk at the time of registration for the sale as provided in this Section.
Before receiving any certificate of purchase, each purchaser and
individual bidder acting in the purchaser's behalf shall sign and deliver
to the county clerk a schedule or schedules of the mobile homes
for which that purchaser has successfully bid and is applying to purchase,
which schedule or schedules shall be attached to and incorporated within the
application. The schedule or schedules shall be accompanied by a fee, for each
mobile home listed, of $10 in counties with less than 3,000,000 inhabitants.
The application and
schedule or schedules shall be in substantially the following form:
APPLICATION FOR CERTIFICATE OF PURCHASE
Date of Application: ...............Name of Purchaser: .................Address: ...........................Name of Bidder: ....................Address: ...........................
I (we) hereby apply to the County Clerk and County Treasurer of .....
County for issuance of a certificate of purchase for each of the mobile homes
on the attached schedule(s), and state as follows:
1. I (we) made (or authorized) the successful bid on each mobile home listed
on the attached schedule or schedules at the sale of delinquent mobile homes
under Section 200 of the Mobile Home Local Services Tax Enforcement Act
conducted by the County Treasurer of ..... County, Illinois, on the dates
indicated for each mobile home on the schedule(s).
2. At least 5 business days before the first day of this sale, I (we)
submitted a truthful, accurate and complete registration to the Treasurer of
..... County on the form(s) and according to the regulations prescribed by
the Treasurer's office.
3. Neither I (we) nor any person or firm identified in the registration
submitted to the Treasurer of ..... County was an owner or agent of an
owner, lienholder or agent of a
lienholder (other than the mobile home park owner or his or her agent), holder
of beneficial
interest or agent of a holder of a
beneficial interest in or of any mobile home identified on the schedule(s)
attached to this application on January 1st of any years for which taxes
were delinquent at the time of my (our) bid(s) described in the schedule(s).
4. Neither I (we) nor any person or firm identified in the registration
submitted to the Treasurer of ..... County was an owner or agent of an
owner, lienholder or agent of a
lienholder (other than the mobile home park owner or his or her agent), holder
of a beneficial
interest or agent of a holder of a
beneficial interest in or of the mobile home identified on the schedule(s)
attached to this application at the time of the bid(s) described in the
schedule.
5. Neither I (we) nor any person or firm identified in the registration
submitted to the Treasurer of ..... County was an owner or agent for an
owner, or party or agent for a party responsible for the payment of
delinquent taxes, on any mobile home in the county that was tax delinquent or
forfeited for all or any part of each of 2 or more years when the registration
was submitted.
6. Neither I (we) nor any person acting in my (our) behalf has twice
failed to complete a purchase at the sale during which the mobile homes on
the attached schedule(s) were offered by failing to immediately pay a
minimum bid or by failing to pay the balance of a bid for any mobile home
within one business day thereafter.
I (we) hereby affirm that I (we) have read this application and that the
statements made in it are personally known by me (us) to be true, accurate
and complete, under penalty of perjury as provided by law.
I (we) further understand that this application shall be void unless the
schedule(s) of mobile homes referred to in the application is (are) completed
and delivered to the County Clerk.
........................Dated: ..............(Signature of Purchaser)........................Dated: ..............(Signature of Bidder)
SCHEDULE OF PROPERTIES
Mobile home vehicle identification number(or other identification)Date of Bid(insert number or other identification)(insert date)
I (we) hereby affirm that I (we) successfully bid upon the above
mobile homes at the sale conducted by the County Treasurer of ..... County on
the indicated dates, and I (we) request that the County Clerk of .....
County attach this schedule to my (our) application for certificate of
purchase dated ......
Signed under penalty of perjury as provided by law:
........................Dated: ..............(Signature of Purchaser)........................Dated: ..............(Signature of Bidder)
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/220)
Sec. 220.
Scavenger sale; ineligible bid; liability.
(a) Any person who is ineligible under Section 205 to bid or to receive a
certificate of purchase from a sale under Section 200, who nevertheless
registers to bid or bids or receives or acquires ownership of a certificate of
purchase from a sale, and any person who registers to bid or bids at a sale on
behalf of an ineligible person, shall be personally liable, jointly and
severally, in a sum equal to the full amount of delinquent or forfeited
taxes, interest, penalties, and costs for
which the judgment for sale under Section 200 was entered.
(b) The State's Attorney of the county in which the sale under Section
200 was conducted may bring an action in the name of the People of the State
of Illinois against the person and, upon a finding of liability under this
Section, the court shall enter judgment against the person in a sum equal to
the full amount of delinquent or forfeited taxes,
interest, penalties, and costs for which judgment for sale
under Section 200 was entered, together with the costs of the action and
reasonable attorney's fees. The proceeds of any judgment under this Section
shall be paid into the county general fund.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/225)
Sec. 225.
Tax scavenger sale fraud; definitions.
For purposes of
Section
230:
(1) "Ownership interest" means any title or other | ||
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(2) "Nonownership interest" means any interest in a | ||
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(3) "Mobile home" has the same meaning as defined in | ||
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(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/230)
Sec. 230.
Offense of scavenger sale fraud.
A person commits the
offense of tax sale fraud who knowingly:
(a) enters a bid or authorizes or procures the entry | ||
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(b) acquires, or attempts to acquire, ownership of | ||
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(c) conveys or assigns any certificate of purchase | ||
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(d) makes a false statement in any application for | ||
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(e) forfeits 2 or more bids at any one sale under | ||
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Tax sale fraud is a Class A misdemeanor. A subsequent conviction for tax
sale fraud as defined in subsections (a) through (d) of this Section is a Class
4 felony.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/Div. 6 heading) Division 6.
Indemnity fund; sales in error
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(35 ILCS 516/235)
Sec. 235. Creation of indemnity fund.
(a) Each person
purchasing any mobile home at a sale under this Act shall pay
to the county collector, prior to the issuance of any certificate of purchase,
a fee of $20 for each item purchased. A like sum shall be paid for each year
that all or a portion of
subsequent taxes are paid by the tax purchaser
and posted to
the tax judgment, sale, redemption and forfeiture record where the underlying
certificate of purchase is recorded.
(b) The amount paid prior to issuance of the certificate of purchase
pursuant to subsection (a) shall be included in the purchase price of
the mobile home in the certificate of purchase and all amounts paid under this
Section shall be included in the amount required to redeem under Section 300.
Except as otherwise provided in subsection (b) of Section 240, all money
received under subsection (a) shall be paid by the collector to the
county treasurer of the county in which the mobile home is situated, for the
purpose of an indemnity fund. The county treasurer, as trustee of that fund,
shall invest all of that fund, principal and income, in his or her hands from
time to time, if not immediately required for payments of indemnities under
subsection (a) of Section 245, in investments permitted by the Illinois State
Board of Investment under Article 22A of the Illinois Pension Act. The county
collector shall report annually to the county clerk on the condition and
income of the fund. The indemnity fund shall be held to satisfy judgments
obtained against the county treasurer, as trustee of the fund. No payment shall
be made from the fund, except upon a judgment of the court which ordered the
issuance of a tax certificate of title.
(Source: P.A. 94-412, eff. 8-2-05.)
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(35 ILCS 516/240)
Sec. 240.
Amount to be retained in indemnity fund.
(a) The county board in each county shall determine the amount of the fund
to be maintained in that county, which amount shall not be less than
$50,000 and shall not be greater
than $1,000,000 in counties with less than 3,000,000 inhabitants.
Any
moneys accumulated by the county treasurer in excess of the amount so
established, as trustee of the fund, shall be paid by him or her annually to
the general fund of the county.
(b) In counties in which a Tort Liability Fund is established, all sums of
money received under subsection (a) of Section 235 may be deposited in the
general fund of the county for general county governmental purposes, if the
county board provides by ordinance that the indemnity required by this Section
shall be provided by the Tort Liability Fund.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/245)
Sec. 245.
Payments from Indemnity Fund.
(a) Any owner of a mobile home sold under any provision of this Act who
sustains loss or damage by reason of the issuance of a tax certificate of title
under Section 360 or 400 and who is barred or is in any way precluded from
bringing an action for the recovery of the mobile home shall have the right to
indemnity for the loss or damage sustained, limited as follows:
(1) An owner who resided in a mobile home on the last | ||
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An owner of a mobile home who requests an award in | ||
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(2) An owner who sustains the loss or damage of any | ||
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(3) In determining the fair cash value of a mobile | ||
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(4) If an award made under paragraph (1) or (2) is | ||
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(b) Indemnity fund; subrogation.
(1) Any person claiming indemnity hereunder shall | ||
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(2) The county treasurer, as trustee of the indemnity | ||
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(c) Any contract involving the proceeds of a judgment for indemnity under
this Section, between the tax certificate of title grantee or its successors in
title and the indemnity petitioner or his or her successors, shall be in
writing. In any action brought under this Section, the Collector shall be
entitled to discovery regarding, but not limited to, the following:
(1) the identity of all persons beneficially | ||
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(2) the time period during which the contract was | ||
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(3) the name and address of each natural person who | ||
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(4) the existence of an agreement for payment of | ||
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Any information disclosed during discovery may be subject to protective order
as deemed appropriate by
the court. The terms of the contract shall not be used as evidence of value.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/250)
Sec. 250.
Indemnity fund fraud.
(a) A person commits the offense of indemnity fund fraud when that person
knowingly:
(1) offers or agrees to become a party to, or to | ||
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(2) fraudulently induces a party to forego bringing | ||
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(3) makes a deceptive misrepresentation during the | ||
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(4) conspires to violate any of the provisions of | ||
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(b) Commission of any one act described in subsection (a) is a Class A
misdemeanor. Commission of more than one act described in subsection (a)
during a single course of conduct is a Class 4 felony. A second or
subsequent conviction for violation of any portion of this Section is a
Class 4 felony.
(c) The State's Attorney of the county in which a judgment for
indemnity under Section 245 is entered may bring a civil action in the
name of the People of the State of Illinois against a person who violates
paragraph (1), (2), or (3) of subsection (a). Upon a finding of liability
in the action the court shall enter judgment in favor of the People in a
sum equal to 3 times the amount of the judgment for indemnity, together
with costs of the action and reasonable attorney's fees. The proceeds of any
judgment under this subsection shall be paid into the general fund of the
county.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/255)
Sec. 255. Sales in error.
(a) When, upon application of the county collector, the owner of the
certificate of purchase, or a
municipality that owns or has owned the mobile home ordered sold, it appears to
the satisfaction of the court that ordered the mobile home sold that any of the
following subsections are applicable, the court shall declare the sale to be a
sale in error:
(1) the mobile home was not subject to taxation,
(1.5) the mobile home has been moved to a different | ||
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(2) the taxes had been paid prior to the sale of the | ||
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(3) there is a double computation of the tax,
(4) the description is void for uncertainty,
(5) the assessor, chief county assessment officer, | ||
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(5.5) the owner of the mobile home had tendered | ||
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(6) prior to the tax sale a voluntary or involuntary | ||
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(7) the mobile home is owned by the United States, | ||
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(b) When, upon application of the owner of the certificate of purchase
only, it appears to the satisfaction of the court that ordered the mobile home
sold that any of the following subsections are applicable, the court shall
declare the sale to be a sale in error:
(1) A voluntary or involuntary petition under the | ||
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(2) The mobile home sold has been substantially | ||
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(c) When the county collector discovers, prior to the expiration of the period of redemption, that a tax sale
should not have occurred for one or more of the reasons set forth in
subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this Section, the county
collector shall notify the last known owner of the certificate of purchase by
certified and regular mail, or other means reasonably calculated to provide
actual notice, that the county collector intends to declare an administrative
sale in error and of the reasons therefor, including documentation sufficient
to establish the reason why the sale should not have occurred. The owner of the
certificate of purchase may object in writing within 28 days after the date of
the mailing by the county collector. If an objection is filed, the county
collector shall not administratively declare a sale in error, but may apply to
the circuit court for a sale in error as provided in subsection (a) of this
Section. Thirty days following the receipt of notice by the last known owner of
the certificate of purchase, or within a reasonable time thereafter, the county
collector shall make a written declaration, based upon clear and convincing
evidence, that the taxes were sold in error and shall deliver a copy thereof to
the county clerk within 30 days after the date the declaration is made for
entry in the tax judgment, sale, redemption, and forfeiture record pursuant to
subsection (d) of this Section. The county collector shall promptly notify the
last known owner of the certificate of purchase of the declaration by regular
mail and shall promptly pay the amount of the tax sale, together with interest
and costs as provided in Sections 260 through 280, upon surrender of the original
certificate of purchase. (d) If a sale is declared to be a sale in error, the county
clerk shall make entry in the tax judgment, sale, redemption and
forfeiture record, that the mobile home was erroneously sold, and the county
collector shall, on demand of the owner of the certificate of purchase, refund
the amount paid, pay any interest and costs as may be ordered under Sections
260 through 280, and cancel the certificate so far as it relates to the
mobile home. The county collector shall deduct from the accounts of the
appropriate taxing bodies their pro rata amounts paid.
(Source: P.A. 98-949, eff. 8-15-14.)
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(35 ILCS 516/260)
Sec. 260. Interest on refund.
(a) In those cases which arise solely under grounds set forth in Section
255 or 395, and in no other cases, the court which orders a sale in
error shall
also award interest on the refund of the amount paid for the certificate of
purchase, together with all costs paid by the owner of the certificate of
purchase or his or her assignor which were posted to the tax judgment, sale,
redemption and forfeiture record, except as otherwise provided in
this Section. Except as otherwise provided in this Section, interest shall be
awarded and paid at the rate of 1% per month from the date of sale to the
date of payment to the tax purchaser, or in an amount equivalent to the
penalty interest which would be recovered on a redemption at the time of
payment pursuant to the order for sale in error, whichever is less.
(b) Interest on the refund to the owner of the certificate of
purchase shall not be paid (i) in any case in which the mobile home
sold has been substantially destroyed or rendered uninhabitable or otherwise
unfit for occupancy,
(ii) when the sale in error is made pursuant to Section 395,
or (iii) in any other case where the court determines that the
tax purchaser had actual knowledge prior to the sale of the grounds on which
the sale is declared to be erroneous.
(c) When the county collector files a petition for sale in error under
Section 255 and mails a notice thereof by
certified or registered mail to the tax purchaser, any interest otherwise
payable under this Section shall cease to accrue as of the date the
petition is filed, unless the tax purchaser agrees to an order for sale in
error upon the presentation of the petition to the court. Notices under
this subsection may be mailed to the original owner of the certificate of
purchase, or to the latest assignee, if known. When the
owner of the certificate of purchase contests the collector's petition
solely to determine whether the grounds for sale in error are such as to
support a claim for interest, the court may direct that the principal
amount of the refund be paid to the owner of the certificate of purchase
forthwith. If the court thereafter determines that a claim for interest
lies under this Section, it shall award such interest from the date of sale
to the date the principal amount was paid. If the owner of the certificate of purchase files an objection to the county collector's intention to declare an administrative sale in error, as provided under subsection (c) of Section 255, and, thereafter, the county collector elects to apply to the circuit court for a sale in error under subsection (a) of Section 255, then, if the circuit court grants the county collector's application for a sale in error, the court may not award interest to the owner of the certificate of purchase for the period after the mailing date of the county collector's notice of intention to declare an administrative sale in error.
(Source: P.A. 98-949, eff. 8-15-14.)
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(35 ILCS 516/265)
Sec. 265.
Refund of other taxes paid by holder of certificate of
purchase. The court which orders a sale in error shall order the
refund of all other taxes paid by the owner of the certificate of purchase or
his or her assignor which were validly posted to the tax judgment, sale
redemption and forfeiture record subsequent to the tax sale, together with
interest on the other taxes under the same terms as interest is otherwise
payable under Section 260. The interest under this Section shall be
calculated at the rate of 1% per month from the date the other taxes
were paid and not from the date of sale. The collector shall take credit
in settlement of his or her accounts for the refund of the other taxes as in
other cases of sale in error under Section 255.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/270)
Sec. 270.
Orders for payment of interest.
The county treasurer may
determine in his or her discretion whether payment of interest and costs shall
be made as provided in Section 275, 280, or 285. If the treasurer determines
not to make payment as provided in those Sections, the treasurer shall pay any
interest or costs awarded under this Section pro rata from those accounts where
the principal refund of the tax sale purchase price under Section 275 is taken.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/275)
Sec. 275. Fund for payment of interest. In counties of under 3,000,000
inhabitants, the county board may impose a fee of up to $10, which shall be
paid to the county collector, upon each person purchasing any mobile home at a
sale held under this Act, prior to the issuance of any certificate of purchase.
That amount shall be included in the price paid for the
certificate of purchase and the amount required to redeem under Section 300.
All sums of money received under this Section shall be paid by the
collector to the county treasurer of the county in which the mobile home is
situated for deposit into a special fund. It
shall be the duty of the county treasurer, as trustee of the fund, to
invest the principal and income of the fund from time to time, if not
immediately required for payments under this Section, in investments as are
authorized by Sections 3-10009 and 3-11002 of the Counties Code. The fund
shall be held to satisfy orders for payment of interest and costs obtained
against the county treasurer as trustee of the fund. No payment shall be made
from the fund except by order of the court declaring a sale in error under
Section 255. Any moneys accumulated in the fund by the county treasurer in
excess of (i) $100,000 in counties with 250,000 or less inhabitants or (ii) $500,000 in counties with more than 250,000 inhabitants
shall be paid each year prior to the commencement of the
annual tax sale, first to satisfy
any existing unpaid judgments entered pursuant to Section 235, and any funds
remaining thereafter shall be paid to the general fund of the county.
(Source: P.A. 94-362, eff. 7-29-05.)
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(35 ILCS 516/280)
Sec. 280.
Claims for interest and costs.
Any person
claiming interest or costs under Sections 260 through 275 shall
include the claim in his or her petition for sale in error
under Section 255. Any claim for interest or costs which is not included in
the petition is waived, except interest or costs may be awarded to the extent
permitted by this Section upon a sale in error petition filed by the
county collector, without requiring a separate filing by the claimant. Any
order for interest or costs upon the petition for sale in error shall be
deemed to be entered against the county treasurer as trustee of the fund
created by Section 275. The fund shall be the sole source for
payment and satisfaction of orders for interest or costs, except as otherwise
provided in this Section. If the court determines that the fund has been
depleted and will not be restored in time to pay an award with reasonable
promptness, the court may authorize the collector to pay the interest portion
of the award pro rata from those accounts where the principal refund of the tax
sale purchase price under Section 255 is taken.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/285)
Sec. 285.
Recovery of amount of tax paid by
purchaser at erroneous sale. In addition to all other remedies,
when the purchaser or assignee of a certificate of purchase that has been
declared an erroneous sale, has paid any tax upon the
mobile home sold, which was not paid by the owner of the
mobile home and was not refunded to the tax purchaser or assignee by the
county, the purchaser or assignee may recover from the owner the amount he or
she paid, with 10% interest, as money paid for the owner's use.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/Div. 7 heading) Division 7.
Redemption procedures and notice requirements
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(35 ILCS 516/290)
Sec. 290.
Right of redemption.
(a) Mobile homes sold under this Act may be
redeemed only by those persons having a right of redemption as defined
in this Section and only in accordance with this Act.
A right to redeem a mobile home from any sale under this Act shall exist in
any
owner or person interested in that mobile home whether or not the
interest in the mobile home sold is recorded or filed. Any redemption shall
be presumed to have been made by or on behalf of the owners and persons
interested in the mobile home and shall inure to the benefit of the persons
having the certificate of title to the mobile home redeemed, subject to
the right of the person making the redemption to be reimbursed by the
persons benefited.
(b) Any person who desires to redeem and does not desire to
contest the validity of a petition for tax certificate of title may redeem
pursuant to this Section and related Sections of this Act without submitting a
written protest under Section 21-380.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/295)
Sec. 295.
Period of redemption.
Mobile homes sold under this Act may be
redeemed on or before the expiration of 2 years and 6 months from the date of
sale. If, however, the court that ordered the mobile home sold, upon the
verified petition of the holder of the certificate of
purchase brought within 4 months from the date of sale, finds and declares that
the mobile home is abandoned, then the court may order that the
mobile home may be redeemed at any time on or before the expiration of 1 year
from the date of sale. Notice of the hearing on a petition to declare the
mobile home abandoned shall be given to the owner or owners of the mobile home
and to the person in whose name the taxes were last assessed, by certified or
registered mail sent to their last known addresses at least 5 days before the
date of the hearing.
If the period of redemption has been extended by the certificate
holder as provided in Section 330, the mobile home may be redeemed on or before
the extended redemption date.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/300)
Sec. 300.
Amount of redemption.
Any person desiring to redeem shall
deposit an amount specified in this Section with the county clerk of the
county in which the mobile home is situated,
in legal money of the United States, or by cashier's check, certified check,
post office money order or money order, issued by a financial institution
insured by an agency or instrumentality of the United States, payable to the
county clerk of the proper county. The deposit shall be deemed timely only
if actually received in person at the county clerk's office prior to the close
of business as defined in Section 3-2007 of the Counties Code on or before the
expiration of the period of redemption or by United
States mail with a post office cancellation mark dated not less than one day
prior to the expiration of the period of redemption. The deposit shall
be in an amount equal to the total of the following:
(a) the certificate amount, which shall include all | ||
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(b) the accrued penalty, computed through the date of | ||
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(1) if the redemption occurs on or before the | ||
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(2) if the redemption occurs after 6 months from | ||
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(3) if the redemption occurs after 12 months from | ||
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(4) if the redemption occurs after 18 months from | ||
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(5) if the redemption occurs after 24 months from | ||
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(6) if the redemption occurs after 30 months from | ||
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(c) The total of all taxes, accrued interest on those | ||
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(d) Any amount paid to redeem a forfeiture occurring | ||
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(e) Any amount paid by the certificate holder for | ||
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(f) All fees paid to the county clerk under Section | ||
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(g) All fees paid to the circuit clerk and the | ||
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(h) All fees paid for publication of notice of the | ||
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(i) All sums paid to any city, village or | ||
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(j) All costs and expenses of receivership under | ||
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(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/305)
Sec. 305.
Posting requirements.
Except as otherwise provided in Section
300, the county clerk shall not be required to include amounts described in
paragraphs (c) through (j) of Section 300 in the payment for redemption or
the amount received for redemption, nor shall payment thereof be a charge on
the mobile home sold for taxes, unless the tax certificate holder has filed and
posted with the county clerk prior to redemption and in any event not less than
30 days prior to the expiration of the period of redemption or extended period
of redemption an official, original or duplicate receipt for payment of those
fees, costs, and expenses permitted under paragraphs (c) through (j) of Section
300.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/310)
Sec. 310.
Deficiency judgment.
If the sold mobile home is not redeemed,
a deficiency judgment shall not be taken on account of the receivership
proceedings against the owner or owners of the mobile home. In the event that
income to the receiver exceeds expenditures, net income is to be deposited with
the clerk of the court ordering the tax sale and shall be distributed as
determined by the court ordering the appointment of the receiver.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/315)
Sec. 315.
Redemption of a forfeited mobile home.
Except as otherwise
provided in Section 320, any mobile home forfeited to the State may be redeemed
or sold in the following manner:
When a mobile home has been forfeited for delinquent taxes,
the person desiring to redeem shall apply to the county clerk who shall order
the county collector to receive from the person the amount of the forfeited
taxes, statutory costs, interest prior to forfeiture, printer's fees
due thereon and, in addition, forfeiture interest at a rate of 12% per year or
fraction thereof. Upon presentation of the county clerk's order to the county
collector, the collector shall receive the amount due on account of forfeited
taxes and give the person duplicate receipts, setting forth a description of
the mobile home and amount received. One of the receipts shall be
countersigned by the county clerk and, when so countersigned, shall be evidence
of the redemption of the mobile home. The receipt shall not be valid until it
is countersigned by the county clerk. The other receipt shall be filed by the
county clerk in his or her office, and the clerk shall make a proper entry of
the redemption of the mobile home on the appropriate books in his or her
office and charge the amount of the redemption to the county collector.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/320)
Sec. 320.
Partial redemption of forfeited mobile homes.
In counties with
less than 3,000,000 inhabitants, when forfeited taxes on a mobile home remain
unpaid for one or more years, it is permissible to pay to the county or
township collector, one or more full years of back or forfeited taxes, interest
prior to forfeiture, statutory costs, printers' fees, and forfeiture interest
or penalties, attaching thereto beginning with the earliest year for which the
taxes are unpaid. In no case shall payment on account of a designated years'
taxes be accepted unless the sums due for prior years have first been paid or
are tendered at the same time.
Any person seeking to make payments under this Section shall notify the
county clerk of his or her intention in person or by agent or in writing. If
notice is given while the collector has possession of the collector's books,
the county clerk shall prepare an addendum to be presented to the collector and
attached, by the collector, to the collector's books on which the description
of the mobile home involved appears, which addendum shall become a part of the
collector's books. If notice is given after the tax sale, but before receipt
by the county collector of the current collector's books, the county clerk
shall prepare an addendum and attach it to the Tax Judgment, Sale, Redemption,
and Forfeiture record, on which the mobile home involved appears, which
addendum shall become a part of that record.
The addendum shall show separately, for the year or years
to be paid, (a) the amount of back or forfeited taxes, (b) interest prior
to forfeiture, (c) statutory costs and printers' fees, and (d) forfeiture
interest or penalties attaching thereto. The county clerk shall, at the
same time, order the county or town collector to receive from the person the
amount due on account of the taxes, for the year or years determined as
provided above, of the back or forfeited taxes, interest prior to forfeiture,
statutory costs, printers' fees, and forfeiture interest or penalties to date
attaching to the back or forfeited taxes.
Upon presentation of the order from the county clerk, and receipt of the
addendum if the books are in the collector's possession, the collector
shall receive the sum tendered on account of the taxes for the year or
years designated, and make out duplicate receipts therefor. The receipts
shall set forth a description of the mobile home, the year or years paid, and
the total amount received. One copy of the receipt shall be given the
person making payment and, when countersigned by the county clerk, shall be
evidence of the payment therein set forth. The second copy
shall be filed by the county clerk in his or her office.
If the collector's books are in the collector's possession, he or she shall
enter the payment on the current collector's books or addendum, and he or
she shall also enter any unpaid balance on the Tax Judgment, Sale, Redemption
and Forfeiture record at the proper time.
After the tax sale and before receipt by the county collector of the current
collector's books, the county clerk shall make a proper entry on the Tax
Judgment, Sale, Redemption and Forfeiture record, and shall charge the county
collector with the sum received. The county clerk shall also enter any unpaid
balance on the county collector's books at the proper time.
The county collector shall distribute all sums received as required by law.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/325)
Sec. 325.
Redemption under protest.
Any person redeeming under this
Section at a time subsequent to the filing of a petition under Section 390 or
360, who desires to preserve his or her right to defend against the petition
for a tax certificate of title, shall accompany the deposit for redemption with
a writing substantially in the following form:
Redemption Under Protest
Tax Deed Case No.
Vol. No.
Mobile Home Vehicle Identification No.
(or other unique description)
Original Amount of Tax $.
Amount Deposited for Redemption $.
Name of Petitioner
Tax Year Included in Judgment
Date of Sale
Expiration Date of the Period of Redemption
To the county clerk of ........ County:
This redemption is made under protest for the following reasons: (here
set forth and specify the grounds relied upon for the objection)
Name of party redeeming
Address
Any grounds for the objection not specified at the time of the redemption
under protest shall not be considered by the court. The specified grounds
for the objections shall be limited to those defenses as would provide
sufficient basis to deny entry of an order for issuance of a tax certificate of
title.
Nothing in this Section shall be construed to authorize or revive any
objection to the tax sale or underlying taxes which was estopped by entry
of the order for sale as set forth in Section 420.
The person protesting shall present to the county clerk 3 copies of the
written protest signed by himself or herself. The clerk shall write or
stamp the date of receipt upon the copies and sign them. He or she shall
retain one of the copies, another he or she shall deliver to the person making
the redemption, who shall file the copy with the clerk of the court in which
the tax certificate of title petition is pending, and the third he or she shall
forward to the petitioner named therein.
The county clerk shall enter the redemption as provided in Section 165
and shall note the redemption under protest. The redemption money so deposited
shall not be distributed to the holder of the certificate of purchase but shall
be retained by the county clerk pending disposition of the petition filed under
Section 390.
Redemption under protest constitutes the appearance of the person protesting
in the proceedings under Sections 390 through 412 and that person shall
present a defense to the petition for tax certificate of title at the time
which the court directs. Failure to appear and defend shall constitute a
waiver of the protest and the court shall order the redemption money
distributed to the holder of the certificate of purchase upon surrender of that
certificate and shall dismiss the proceedings.
When the party redeeming appears and presents a defense, the court shall hear
and determine the matter. If the defense is not sustained, the court shall
order the protest stricken and direct the county clerk to distribute the
redemption money upon surrender of the certificate of purchase and shall order
the party redeeming to pay the petitioner reasonable expenses, actually
incurred, including the cost of withheld redemption money, together with a
reasonable attorney's fee. Upon a finding sustaining the protest in whole or
in
part, the court may declare the sale to be a sale in error under Section 255
or Section 405, and shall direct the county clerk to return all or part of
the redemption money or deposit to the party redeeming.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/330)
Sec. 330.
Extension of period of redemption.
The
purchaser or his or her assignee of a mobile home
sold for nonpayment of taxes may extend
the period of redemption at any time before the expiration of the
original period of redemption, or thereafter prior to the expiration of any
extended period of redemption, for a period which will expire not later than 3
years from the date of sale, by filing with the county clerk of
the county in which the mobile home is located a written notice to that
effect describing the mobile home, stating the date of the sale and
specifying the extended period of redemption. If prior to the
expiration of the period of redemption or extended period of redemption
a petition for tax certificate of title has been filed under Section
390, upon application of the petitioner, the court shall allow the
purchaser or his or her assignee to extend the period of redemption after
expiration of the original period or any extended period of redemption,
provided that any extension allowed will expire not later than 3 years from the
date of sale. If the period of redemption is extended, the purchaser or his or
her assignee must give the notices provided for in Section 370 at the
specified times prior to the expiration of the extended period of redemption by
causing a sheriff (or if he or she is disqualified, a coroner) of the county in
which the mobile home, or any part thereof, is located to serve the notices as
provided in Sections 375 and 380.
The notices may also be served as provided in Sections 375 and 380 by a
special process server.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/335)
Sec. 335.
Effect of receipt of redemption money, forfeiture,
withdrawal, or return of certificate. The receipt of the
redemption money on any mobile home
by any purchaser or assignee, on account of
any forfeiture or withdrawal, or the return of the certificate of purchase,
withdrawal or forfeiture for cancellation, shall operate as a release of the
claim to the mobile home under, or by virtue
of, the purchase, withdrawal, or forfeiture.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/340)
Sec. 340.
County clerk to pay successor redemption money collected.
At
the expiration of his or her term of office, the county clerk shall pay over to
the successor in office all moneys in his or her hands received for redemption
from sale for taxes on a mobile home.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/345)
Sec. 345.
Notice of order setting aside redemption.
The order shall
provide that any person who was entitled to redeem may pay to the county clerk
within 30 days after the entry of the order the amount necessary to redeem the
mobile home from the sale as of the last day of the period of redemption. The
county clerk shall make an entry in the annual tax judgment, sale, redemption,
and forfeiture record reflecting the entry of the order and shall immediately
upon request provide an estimate of the amount required to effect a redemption
as of the last date of the period of redemption. If the amount is paid within
30 days after entry of the order, then the court shall enter an order
declaring the taxes to be paid as if the mobile home had been redeemed within
the time required by law and dismissing the petition for tax certificate of
title. A tax certificate of title
shall not be issued within the 30-day period. Upon surrender of the
certificate of purchase, the county clerk shall distribute the funds deposited
as if a timely redemption had been made.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/Div. 8 heading) Division 8.
Other procedures
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(35 ILCS 516/350)
Sec. 350.
Waste; appointment of receiver.
After any sale of mobile homes
under this Act and until a tax certificate of title has been issued or until
redemption has been made, no waste shall be committed on any of the mobile
homes involved. The court which ordered the mobile home to be sold may, upon
verified petition of the holder of the certificate of purchase, take such
action as the court deems necessary and desirable to prevent the commission of
waste.
If the mobile home sold is abandoned or if any mobile home park owner,
municipality or other local
governmental body has legal action pending because the mobile home violates
local building, housing, or fire ordinances,
or mobile home park rules and regulations,
or because the taxes on the mobile
home are delinquent for 2 or more years, the court which ordered the mobile
home to be sold may, upon verified petition of the holder of the certificate of
purchase, enter an order for appointment of a receiver. Notice of the hearing
for appointment of the receiver shall be given to the owner or owners of the
mobile home and to the person in whose name the taxes were last assessed, by
certified or registered mail sent to their last known addresses, at least 5
days prior to the date of the hearing.
The receiver may take only that action, subject to court approval, as is
necessary for the preservation of the mobile home or is necessary
to correct conditions at the mobile home that fail to conform to
minimum standards of health and safety, as set forth in local ordinances or
mobile home park rules and regulations. If a
receiver is appointed, all costs and expenses advanced by the
receiver shall be repaid as provided for in Section 300
before any redemption is considered complete. The receiver shall be
discharged upon redemption from the tax sale or upon entry of an order
directing issuance of a tax certificate of title. Nothing herein contained is
intended to
prevent a court from appointing the holder of the certificate of purchase as
receiver. The holder of the certificate of purchase
shall be made a party to any action or proceeding to demolish or destroy
a mobile home where the mobile home has been sold for failure
to pay taxes and the period of redemption has not expired.
(Source: P.A. 92-807, eff. 1-1-03.)
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(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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(35 ILCS 516/360)
Sec. 360.
Tax foreclosure proceedings.
In tax
foreclosure proceedings, the purchaser or assignee shall file a petition for a
certificate of title in the proceeding in which the foreclosure order was
entered. Notice of the filing of the petition and of the hearing on the
petition shall be given in conformity with rule or practice of court in regard
to motions as in other civil actions.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/Div. 9 heading) Division 9.
Tax certificates of title and procedures
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(35 ILCS 516/365)
Sec. 365.
Notice of sale and redemption rights.
In order to be
entitled to a tax certificate of title, within 4 months and 15 days after any
sale held under this Act, the purchaser
or his or her assignee shall deliver to the county clerk a notice
to be given to the party in whose name the taxes are last assessed as
shown by the most recent tax collector's warrant books, in at least 10
point type in the following form completely filled in:
TAKE NOTICE
County of
Date Premises Sold
Certificate No.
Sold for Taxes of (year)
Warrant No. ............... Inst. No. .................
THIS PROPERTY HAS BEEN SOLD FOR
DELINQUENT TAXES
Property located at
Mobile Home Vehicle Identification No. (or other unique description)
This notice is to advise you that the above mobile home has been
sold for delinquent taxes and that the period of redemption from
the sale will expire on
This notice is also to advise you that a petition will be filed for a
tax certificate of title which will transfer certificate of title and the right
to possession
of this mobile home if redemption is not made on or before
At the date of this notice the total amount which you must pay in order
to redeem the above mobile home is
YOU ARE URGED TO REDEEM IMMEDIATELY TO
PREVENT LOSS OF PROPERTY
Redemption can be made at any time on or before .... by applying to
the County Clerk of .... County, Illinois at the County Court House in
...., Illinois.
The above amount is subject to increase at 6 month intervals from the
date of sale. Check with the county clerk as to the exact amount you owe
before redeeming. Payment must be made by certified check, cashier's check,
money order, or in cash.
For further information contact the County Clerk.
...............................
Purchaser or Assignee
Dated (insert date).
Within 10 days after receipt of said notice, the county clerk shall mail
to the addresses supplied by the purchaser or assignee, by registered or
certified mail, copies of said notice to the party in whose name the taxes
are last assessed as shown by the most recent tax collector's warrant books.
The purchaser or assignee shall pay to the clerk postage plus the sum of $10.
The clerk shall write or stamp the date of receiving the notices upon the
copies of the notices, and retain one copy.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/370)
Sec. 370. Notice of expiration of period of redemption. A purchaser or
assignee shall not be entitled to a tax certificate of title to the
mobile home sold unless, not less than 3 months nor more than 6 months prior to
the expiration of the period of redemption, he or she gives notice of the
sale and the date of expiration of the period of redemption to the
owners, occupants, and parties interested in the mobile home as
provided below.
The Notice to be given to the parties shall be in at least 10 point
type in the following form completely filled in:
TAX DEED NO. .................... FILED ....................
TAKE NOTICE
County of
Date Premises Sold
Certificate No.
Sold for Taxes of (year)
Warrant No. ................ Inst. No. .................
THIS PROPERTY HAS BEEN SOLD FOR
DELINQUENT TAXES
Property located at
Mobile Home Vehicle Identification No. (or other unique description)
This notice is to advise you that the above mobile home has
been sold for delinquent taxes and that the period of
redemption from the sale will expire on
The amount to redeem is subject to increase at 6 month intervals from
the date of sale and may be further increased if the purchaser at the tax
sale or his or her assignee pays any subsequently accruing taxes
to redeem the mobile home from subsequent forfeitures or tax sales.
Check with the county clerk as to the exact amount you owe before redeeming.
This notice is also to advise you that a petition has been filed for
a tax certificate of title which will transfer certificate of title and the right to possession
of this mobile home if redemption is not made on or before
This matter is set for hearing in the Circuit Court of this county in
...., Illinois on .....
You may be present at this hearing but your right to redeem will
already have expired at that time.
YOU ARE URGED TO REDEEM IMMEDIATELY
TO PREVENT LOSS OF PROPERTY
Redemption can be made at any time on or before .... by applying to
the County Clerk of .... County, Illinois at the County Court House in
...., Illinois.
For further information contact the County Clerk.
..........................
Purchaser or Assignee.
(Source: P.A. 100-296, eff. 8-24-17.)
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(35 ILCS 516/375)
Sec. 375.
Service of notice.
The purchaser or his or her assignee shall
give the notice required by Section 370 by causing it to be published in a
newspaper as set forth in Section 380. In addition, the notice shall be
served by a process server or sheriff (or if he or she is disqualified, by a
coroner) of the
county in which the mobile home is located upon owners who
reside in the mobile home sold by leaving a copy of the notice with
those owners personally.
The same form of notice shall also be served upon all other owners and
parties interested in the mobile home, if upon diligent inquiry they can be
found in the county, and upon the occupants of the mobile home in the following
manner:
(a) as to individuals, by (1) leaving a copy of the | ||
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(b) as to public and private corporations, municipal, | ||
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When a party interested in the mobile home is a trustee, notice served upon
the trustee shall be deemed to have been served upon any beneficiary or note
holder thereunder unless the holder of the note is disclosed of record.
When a judgment is a lien upon the mobile home sold, the holder
of the lien shall be served with notice if the name of the judgment debtor as
shown in the transcript, certified copy or memorandum of judgment
filed of record is identical, as to given name and surname, with the
name of the party interested as it appears of record.
If any owner or party interested, upon diligent inquiry and effort,
cannot be found or served with notice in the county as provided in this
Section, and the person in actual occupancy and possession is tenant to, or in
possession under the owners or the parties interested in the mobile home, then
service of notice upon the tenant, occupant or person in possession
shall be deemed service upon the owners or parties interested.
If any owner or party interested, upon diligent inquiry and effort
cannot be found or served with notice in the county, then the person making the
service shall cause a copy of the notice to be sent by
registered or certified mail, return
receipt requested, to that party at his or her residence, if ascertainable.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/380)
Sec. 380.
Proof of service of notice; publication of notice.
The sheriff or coroner serving notice under Section 375 shall
endorse his or
her return thereon and file it with the clerk of the circuit court and it shall
be a part of the court record. A special process server appointed under
Section 375 shall make his or her return by affidavit and shall file it with
the clerk of the circuit court, where it shall be a part of the court record.
If a sheriff, special process server, or coroner to whom any notice is
delivered for service, neglects or refuses to make the return, the purchaser or
his or her assignee may petition the court to enter a rule requiring the
sheriff, special process server, or coroner to make return of the notice on
a day to be fixed by the
court, or to show cause on that day why he or she should not be attached for
contempt of the court. The purchaser or assignee shall cause a written notice
of the rule to be served upon the sheriff, special process server, or
coroner. If good and sufficient cause to excuse the sheriff, special process
server, or coroner is not shown, the court shall adjudge him or her guilty of
contempt, and shall proceed to punish him as in other cases of contempt.
If the mobile home is located in a municipality in a county with less than
3,000,000 inhabitants, the purchaser or his or her assignee shall also publish
a notice as to the owner or party interested, in some newspaper published in
the municipality. If the mobile home is not in a municipality in a county with
less than 3,000,000 inhabitants, or if no newspaper is published therein,
the
notice shall be published in some newspaper in the county. If no newspaper is
published in the county, then the notice shall be published in the newspaper
that is published nearest the county seat of the county in which the mobile
home is located. If the owners and parties interested in the mobile home upon
diligent inquiry are unknown to the purchaser or his or her assignee, the
publication as to such owner or party interested, may be made to unknown owners
or parties interested. Any notice by publication given under this Section
shall be given 3 times at any time after filing a petition for tax certificate
of title, but not less than 3
months nor more than 5 months prior to the expiration of the period of
redemption. The publication shall contain (a) notice of the filing of the
petition for tax certificate of title, (b) the date on which the petitioner
intends to make application for an order on the petition that a tax certificate
of title issue, (c) a description of the mobile home, (d) the date upon which
the mobile home was sold, (e) the taxes for which it was sold and (f) the date
on which the period of redemption will expire. The publication shall not
include more than one mobile home listed and sold in one description, except as
provided in Section 35, and except that when more than one mobile home is owned
by one person, all of the mobile homes owned by that person may be included in
one notice.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/385)
Sec. 385.
Mailed notice.
In addition to the notice required to be
served not less than 3 months nor more than 5 months prior to the expiration of
the period of redemption, the purchaser or his or her assignee shall prepare
and deliver to the clerk of the circuit court of the county in which the mobile
home is located, the notice provided for in this Section, together with the
statutory costs for mailing the notice by certified mail, return receipt
requested. The form of notice to be mailed by the clerk shall be
identical in form to that provided by Section 370 for service upon owners
residing in the mobile home sold, except that it shall bear the signature of
the clerk and shall designate the parties to whom it is to
be mailed. The clerk may furnish the form. The clerk
shall promptly mail the notices delivered to him or her by certified mail,
return receipt requested. The certificate of the clerk that he or she has
mailed the notices, together with the return receipts, shall be filed
in and made a part of the court record. The notices shall be
mailed to the owners of the mobile home at their last known addresses, and
to those persons who are entitled to service of notice as occupants.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/390)
Sec. 390. Petition for certificate of title. At any time within 6 months
but not less than 3 months prior to the expiration of the redemption period for
a mobile home sold pursuant to judgment and order of sale under Sections 55
through 65 or 200, the purchaser or his or her assignee may file a petition in
the circuit court in the same proceeding in which the judgment and order of
sale were entered, asking that the court direct the county clerk to issue a tax
certificate of title if the mobile home is not redeemed from the sale. The
petition shall be accompanied by the statutory filing fee.
Notice of filing the petition and the date on which the petitioner intends to
apply for an order on the petition that a certificate of title be issued if the
mobile home is not
redeemed shall be given to occupants, owners, and persons interested in the
mobile home as part of the notice provided in Sections 370 through 385, except
that only one publication is required. The county clerk shall be notified of
the filing of the petition and any person owning or interested in the mobile
home may, if he or she desires, appear in the proceeding.
(Source: P.A. 100-296, eff. 8-24-17.)
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(35 ILCS 516/395)
Sec. 395. Reimbursement of a county or municipality before issuance of tax
certificate of title. Except in any proceeding in which the tax purchaser is a county acting as trustee for taxing districts as provided in Section 35, an order for the issuance of a tax certificate of title
under this Act shall not be entered affecting the title to or interest in any
mobile home in which a county, city, village, or incorporated town has an interest
under the police and welfare power by
advancements made from public funds, until the purchaser or assignee makes
reimbursement to the county, city, village, or incorporated town of the money so
advanced or the county, city, village, or town waives its lien on the mobile home for
the money so advanced. However, in lieu of reimbursement or waiver, the
purchaser or his or her
assignee may make application for and the court shall order that the tax
purchase be set aside as a sale in error. A filing or appearance fee shall not
be required of a county, city, village, or incorporated town seeking to enforce its
claim under this Section in a tax certificate of title proceeding.
The changes made by this amendatory Act of the 94th General Assembly are intended to be declarative of existing law.
(Source: P.A. 98-1162, eff. 6-1-15.)
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(35 ILCS 516/400)
Sec. 400.
Issuance of certificate of title; possession.
(a) If the redemption period expires
and the mobile home has not been redeemed and all taxes
which became due and payable subsequent to the sale have been paid and all
forfeitures and sales which occur subsequent to the sale have been redeemed and
the notices required by law have been given and all advancements of public
funds under the police power made by a city, village, or town under Section
395 have been paid and the petitioner has complied with all the provisions of
law entitling him or her to a certificate of title, the court shall so find and shall enter an
order directing the Secretary of State on the production of the certificate of
purchase and a certified copy of the order, to issue to the purchaser or his or
her assignee a tax certificate of title. The court shall insist on strict
compliance with
Sections 370 through 385. Prior to the entry of an order directing the
issuance of a tax certificate of title, the petitioner shall furnish the court
with a report of
proceedings of the evidence received on the application for tax certificate of
title and the
report of proceedings shall be filed and made a part of the court record.
(b) If taxes for years prior to the year sold remain delinquent at the
time of the tax certificate of title hearing, those delinquent taxes may be
merged into the tax
certificate of title if the court determines that all other requirements for
receiving an order directing the issuance of the tax certificate of title are
fulfilled and makes a further determination under either paragraph (1) or (2).
(1) Incomplete estimate.
(A) The mobile home in question was purchased at | ||
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(B) the statement and estimate of forfeited taxes | ||
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(2) Vacating order.
(A) The petitioner furnishes the court with a | ||
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(B) the order vacating the sale was entered after | ||
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(C) the sale in error was granted pursuant to | ||
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(D) the tax purchaser who received the sale in | ||
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If delinquent taxes are merged into the tax certificate of title pursuant to this subsection, a
declaration to that effect shall be included in the order directing issuance
of the tax certificate of title. Nothing contained in this Section shall
relieve any owner
liable for delinquent mobile home taxes under the Mobile Home Local Services
Tax
Act from the payment of the taxes that have been merged into the title upon
issuance of the tax certificate of title.
(c) Upon application the court shall enter an order to place the tax
certificate of title
grantee in possession of the mobile home and may enter orders and grant relief
as
may be necessary or desirable to maintain the grantee in possession.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/402)
Sec. 402. Mobile homes located in manufactured home community;
requirements. (a) A person, other than a county acting as trustee for taxing districts, as provided in Section 35, who has a certificate of purchase and obtains a court
order directing the issuance of a tax certificate of title under Section 400
for a mobile home located on a lot in a manufactured home community is liable
for lot rent (at the prevailing rate) beginning on the date of the entry of the
court order and shall either (i) qualify for tenancy in the manufactured home
community in accordance with the community's normal tenant qualification and
screening procedures or (ii) remove the mobile home from the lot no later than
30 days after the date of the entry of the court order. (b) A county acting as trustee for taxing districts, as provided in Section 35, that obtains a court order directing the issuance of a tax certificate of title to the county as trustee, under Section 400, for a mobile home located on a lot in a manufactured home community must remove the mobile home from the lot no later than 30 days after the date of the entry of the court order.
(Source: P.A. 94-358, eff. 7-29-05.)
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(35 ILCS 516/405)
Sec. 405.
Tax certificate of title incontestable unless order appealed or
relief
petitioned. Tax certificates of title issued under Section 395 are
incontestable except by
appeal from the order of the court directing the county clerk to issue the tax
certificate of title. However, relief from such order may be had under Section
2-1401
of the Code of Civil Procedure in the same manner and to the same extent as
may be had under that Section with respect to final orders and judgments in
other proceedings. The grounds for relief under Section 2-1401 shall be
limited to:
(1) proof that the taxes were paid prior to sale;
(2) proof that the mobile home was exempt from | ||
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(3) proof by clear and convincing evidence that the | ||
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(4) proof by a person or party holding a recorded | ||
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The court hearing a petition filed under this Section
or Section 2-1401 of the Code of Civil Procedure may concurrently hear a
petition filed under Section 235 and may grant relief under either Section.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/410)
Sec. 410.
Denial of certificate of title.
If the court refuses to enter an
order
directing the Secretary of State to execute and deliver the tax certificate of
title, because
of the failure of the purchaser to fulfill any of the above provisions, and if
the purchaser, or his or her assignee has made a bona fide attempt to comply
with the statutory requirements for the issuance of the tax certificate of
title, it shall
order the return of the purchase price, and subsequent taxes and posted costs
forthwith, as in case of sales in error,
except that no interest shall be paid.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/412)
Sec. 412.
Tax certificate of titles to convey merchantable title.
This
Section shall be liberally construed so that tax certificate of titles shall
convey merchantable
title.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/415)
Sec. 415.
Form of certificate of title.
A tax certificate of title
executed by the Secretary of State
vests in the grantee the certificate of title of the mobile home therein
described
without further acknowledgment or evidence of the conveyance. The conveyance
shall be substantially in the following form:
At a public sale of mobile homes for the nonpayment of taxes, held in the
.... County, on (insert date), the following described mobile home
was sold:
(here place description of mobile home conveyed). The mobile home not having
been
redeemed from the sale, and it appearing that the holder of the certificate of
purchase of the mobile home has complied with the laws of the State of Illinois
necessary to entitle (insert him, her or them) to a certificate of title of the mobile home: I
...., (Secretary of State official) ...., in consideration of the mobile home and
by virtue of the statutes of the State of Illinois in such cases provided,
issue a certificate of title to .... for the mobile home described above.
Dated (insert date).
Signature of ....................
(Secretary of State)
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/420)
Sec. 420.
Certificate of title; prima facie evidence of regularity of
sale.
(a) As to the mobile home conveyed therein, tax certificates of title
executed by the Secretary of State are prima
facie evidence of the following facts in all controversies and suits in
relation to the rights of the tax certificate of title grantee and his or her
heirs or assigns:
(1) the mobile home conveyed was subject to taxation | ||
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(2) the taxes were not paid at any time before the | ||
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(3) the mobile home was advertised for sale in the | ||
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(4) the mobile home was sold for taxes as stated in | ||
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(5) the sale was conducted in the manner required by | ||
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(6) the mobile home conveyed was not redeemed from | ||
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(7) the grantee in the certificate of title was the | ||
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(b) Any order for the sale of a mobile home for delinquent taxes, except as
otherwise
provided in this Section, shall estop all parties from raising any objections
to the order or to a tax certificate of title based thereon, which existed at
or before the
rendition of the order, and which could have been presented as a defense to the
application for the order. The order itself is conclusive evidence of its
regularity and validity in all collateral proceedings, except in cases where
the tax was paid prior to the sale or the mobile home was exempt from taxes.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/425)
Sec. 425.
Order of court setting aside tax certificate of title; payments
to holder
of certificate of title.
(a) Any order of court vacating an order directing the Secretary of State to
issue a tax certificate of title based upon a finding that the mobile home was
not subject to
taxation, or that the taxes had
been paid prior to the sale of the mobile home, or that the tax sale was otherwise
void, shall declare the tax sale to be a sale in error pursuant to Section
255 of this Act. The order shall direct the county
collector to refund to the tax certificate of title grantee or his or her successors and
assigns (or, if a tax certificate of title has not yet issued, the holder of the certificate of
purchase) the following amounts:
(1) all taxes purchased, paid, or redeemed by the tax | ||
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(2) all costs paid and posted to the judgment record | ||
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(3) court reporter fees for the hearing on the | ||
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(b) Except in those cases described in subsection (a) of this Section, and
unless the court on motion of the tax certificate of title petitioner extends the redemption
period to a date not later than 3 years from the date of sale, any order of
court finding that an order directing the Secretary of State to issue a tax
certificate of title
should be vacated shall direct the party who successfully contested the entry
of the order to pay to the tax certificate of title grantee or his or her successors and
assigns
(or, if a tax certificate of title has not yet issued, the holder of the certificate)
within 90 days after the date of the finding:
(1) the amount necessary to redeem the mobile home | ||
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(2) amounts in satisfaction of municipal liens paid | ||
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If the payment is not made within the 90-day period, the petition to vacate
the order directing the Secretary of State to issue a tax certificate of title
shall be denied
with
prejudice, and the order directing the Secretary of State to issue a tax
certificate of title
shall
remain in full force and effect. No final order vacating any order directing
the Secretary of State to issue a tax certificate of title shall be entered pursuant to this
subsection (b) until the payment has been made.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/430)
Sec. 430.
Failure to timely transfer certificate of title; tax certificate of title is void.
Unless the holder of the certificate purchased at any tax sale under this Act
transfers the certificate of title within one
year from and after the time for redemption expires, the certificate of
purchase or order for tax certificate of title,
and the sale on which it is based, shall, after the expiration of the one year
period, be absolutely void with no right to reimbursement. If the holder of
the certificate of purchase is prevented from obtaining a certificate of title
by injunction or
order of
any court, or by the refusal or inability of any court to act upon the
application for a tax certificate of title, or by the refusal of the Secretary
of State to
execute the same
certificate of title, the time he or she is so prevented shall be excluded from
computation of
the one year period. Certificates of purchase and orders for tax certificates
of title
executed by the court shall recite the qualifications required in this Section.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/Div. 900 heading) Division 900.
Amendatory provisions
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(35 ILCS 516/905)
Sec. 905.
(Amendatory provisions; text omitted).
(Source: P.A. 92-807, eff. 1-1-03; text omitted.)
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(35 ILCS 516/910)
Sec. 910.
(Amendatory provisions; text omitted).
(Source: P.A. 92-807, eff. 1-1-03; text omitted.)
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(35 ILCS 516/995)
Sec. 995.
No acceleration or delay.
Where this Act makes changes in a
statute that is represented in this Act by text that is not yet or no longer in
effect (for example, a Section represented by multiple versions), the use of
that text does not accelerate or delay the taking effect of (i) the changes
made by this Act or (ii) provisions derived from any other Public Act.
(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/Div. 999 heading) Division 999.
Effective date
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(35 ILCS 516/999)
Sec. 999.
Effective date.
This Act takes effect on January 1, 2003.
(Source: P.A. 92-807, eff. 1-1-03.)
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