House Sponsors: KUBIK-FANTIN. Senate Sponsors: RADOGNO-PETERSON-CLAYBORNE Short description: PROP TX-SPECIAL ASSMT-FORFEIT Synopsis of Bill as introduced: Amends the Property Tax Code. Provides that the provisions permitting a person to purchase property that has been forfeited for delinquent general taxes or special assessments shall also apply when more than 60 days have expired without payment or satisfaction of a judgment granted in whole or in part in a proceeding by a court under this Code. Provides that the current provisions concerning forfeited taxes shall also apply to unpaid taxes. Allows payment of the unpaid taxes to prohibit the sale of the property. SENATE AMENDMENT NO. 1. Deletes reference to: 35 ILCS 200/21-405 Adds reference to: 35 ILCS 200/21-105 35 ILCS 200/21-310 35 ILCS 200/21-345 35 ILCS 200/21-385 35 ILCS 200/22-15 35 ILCS 200/22-20 65 ILCS 5/11-31-1 from Ch. 24, par. 11-31-1 Deletes everything. Amends the Property Tax Code and the Illinois Municipal Code. Provides that when a municipality acquires abandoned property, the rights of a holder of a certificate of purchase are limited to a sale in error. Further amends the Property Tax Code. Provides that the court shall declare a property tax sale to be in error prior to the entry of an order for issuance of a tax deed if the State of Illinois had an interest in the property, that a governmental or municipal corporation acquired title or acquired an interest requiring reimbursement from a municipality, or an order has been entered during the period of redemption or within one year after expiration vacating a prior tax sale. Provides that no order shall be entered vacating a tax sale for error under these provisions if a tax deed has been entered. Provides that a person who desires to redeem property and does not desire to contest the validity of a petition for tax deed may redeem the property without submitting a written protest. In counties of 3,000,000 or more inhabitants, allows a taxing district that is the tax deed petitioner to move for the appointment of a special process server of at least 18 years of age to serve notice of the property tax sale and the expiration and extension of the property's redemption period. Provides that the special process server shall make a return of the notice by filing an affidavit with the court clerk for the court record. Makes other changes. Effective immediately. CONFERENCE COMMITTEE REPORT NO. 1. (Adopted in Senate only) Recommends that the Senate recede from S-am 1. Recommends that the bill be amended as follows: Adds reference to: 35 ILCS 200/9-195 35 ILCS 200/14-15 35 ILCS 200/15-103 new 35 ILCS 200/15-175 35 ILCS 200/20-178 new Deletes everything. Amends the Property Tax Code and the Illinois Municipal Code. Provides that when a municipality acquires abandoned property, the rights of a holder of a certificate of purchase are limited to a sale in error. Provides that the court shall declare a property tax sale to be in error if a municipality acquired the property through foreclosure, judicial deed, foreclosure of a receivership lien, or acceptance of a deed in lieu of foreclosure. Further amends the Property Tax Code. Provides that certificates presented to the court shall (now, may) be filed as an objection in the application for judgment and order of sale for the year or as an amendment to the objection. Establishes form for certification of error by the county assessor and board of appeals (until the first Monday in December 1998 and board of review beginning the first Monday in December 1998 and thereafter). Deletes the provisions mandating service of the certification upon the State's Attorney and conditioning the county treasurer's power to issue refunds upon that service upon the State's Attorney. Provides that property owned by the Bi-State Development Agency of the Missouri-Illinois Metropolitan District is exempt from property taxes. Provides that the exemption is not affected by a leaseback or other similar agreement to obtain financing. Provides that a certificate of error may, at the discretion of the county assessor, be presented and received in evidence in any court of competent jurisdiction. Deletes the provision stating that a certificate may be issued to the person erroneously assessed. Provides that if in any assessment year, beginning with the 1998 assessment year, homestead property has a pro-rata valuation that increases the assessed valuation, then a reduction in equalized assessed valuation equal to the increase in the equalized assessed value for the year shall be applied to the property on a proportionate basis. Sets the maximum proportionate homestead exemption. Provides that when the county collector makes any refunds due on certain certificates of error, then the collector shall pay the taxpayer interest on the refund at the rate of 0.5% per month. Provides that interest shall not be paid on a refund to the owner of a certificate of purchase when the sale in error is due to the vacation of the tax sale by an order entered during the period of redemption or within one year after the expiration of the period of redemption. In counties of 3,000,000 or more inhabitants, allows a taxing district that is the tax deed petitioner to move for the appointment of a special process server of at least 18 years of age to serve notice of the property tax sale and the expiration and extension of the property's redemption period. Makes other changes. Effective immediately. Last action on Bill: SESSION SINE DIE Last action date: 99-01-12 Location: House Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 1 END OF INQUIRY Full Text Bill Status