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91_HB1889
LRB9103553PTgc
1 AN ACT concerning taxes.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5 Sections 22-15, 22-20, 22-25, 22-40, 22-50, and 22-80 as
6 follows:
7 (35 ILCS 200/22-15)
8 Sec. 22-15. Service of notice. The purchaser or his or
9 her assignee shall give the notice required by Section 22-10
10 by delivering causing it to be published in a newspaper as
11 set forth in Section 22-20. In addition, the notice shall be
12 served by a sheriff (or if he or she is disqualified, to by a
13 coroner) of the county in which the property, or any part
14 thereof, is located upon owners who reside on any part of the
15 property sold by leaving a copy of the notice with those
16 owners personally. for service The same form of notice shall
17 also be served upon all other owners and parties interested
18 in the property, if upon diligent inquiry they can be found
19 in the county, and upon the occupants of the property in the
20 following manner:
21 (a) as to individuals, by (1) leaving a copy of the
22 notice with the person personally or (2) by leaving a
23 copy at his or her usual place of residence with a person
24 of the family, of the age of 13 years or more, and
25 informing that person of its contents. The person making
26 the service shall also send a copy of the notice by
27 registered or certified mail, return receipt requested,
28 to that party at his or her usual place of residence;
29 (b) as to public and private corporations,
30 municipal, governmental and quasi-municipal corporations,
31 partnerships, receivers and trustees of corporations, by
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1 leaving a copy of the notice with the person designated
2 by the Civil Practice Law.
3 If the property sold has more than 4 dwellings or other
4 rental units, and has a managing agent or party who collects
5 rents, that person shall be deemed the occupant and shall be
6 served with notice instead of the occupants of the individual
7 units. If the property has no dwellings or rental units, but
8 economic or recreational activities are carried on therein,
9 the person directing such activities shall be deemed the
10 occupant. Holders of rights of entry and possibilities of
11 reverter shall not be deemed parties interested in the
12 property.
13 When a party interested in the property is a trustee,
14 notice served upon the trustee shall be deemed to have been
15 served upon any beneficiary or note holder thereunder unless
16 the holder of the note is disclosed of record.
17 When a judgment is a lien upon the property sold, the
18 holder of the lien shall be served with notice if the name of
19 the judgment debtor as shown in the transcript, certified
20 copy or memorandum of judgment filed of record is identical,
21 as to given name and surname, with the name of the party
22 interested as it appears of record.
23 If any owner or party interested, upon diligent inquiry
24 and effort, cannot be found or served with notice in the
25 county as provided in this Section, and the person in actual
26 occupancy and possession is tenant to, or in possession under
27 the owners or the parties interested in the property, then
28 service of notice upon the tenant, occupant or person in
29 possession shall be deemed service upon the owners or parties
30 interested.
31 If any owner or party interested, upon diligent inquiry
32 and effort cannot be found or served with notice in the
33 county, then the person making the service shall send a copy
34 of the notice by registered or certified mail, return receipt
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1 requested, to that party at his or her residence, if
2 ascertainable.
3 Service of the notice provided for in this Section shall
4 be satisfied if the owner, occupant, or interested party is
5 served with the required notice or has actual notice of the
6 filing of the tax deed petition within the time required by
7 Section 22-10. Service upon a party as owner, occupant, or
8 interested party shall satisfy service upon that party as to
9 any other such interests held by that party in the property.
10 (Source: P.A. 87-1189; 88-455; incorporates 88-451; 88-670,
11 eff. 12-2-94.)
12 (35 ILCS 200/22-20)
13 Sec. 22-20. Proof of service of notice - Publication of
14 notice. The sheriff or coroner serving notice under Section
15 22-15 shall endorse his or her return thereon and file it
16 with the Clerk of the Circuit Court and it shall be a part of
17 the court record. If a sheriff or coroner to whom any notice
18 is delivered for service, neglects or refuses to make the
19 return, the purchaser or his or her assignee may petition the
20 court to enter a rule requiring the sheriff or coroner to
21 make return of the notice on a day to be fixed by the court,
22 or to show cause on that day why he or she should not be
23 attached for contempt of the court. The purchaser or assignee
24 shall cause a written notice of the rule to be served upon
25 the sheriff or coroner. If good and sufficient cause to
26 excuse the sheriff or coroner is not shown, the court shall
27 adjudge him or her guilty of a contempt, and shall proceed to
28 punish him as in other cases of contempt.
29 If the property is located in a municipality in a county
30 with less than 3,000,000 inhabitants, the purchaser or his or
31 her assignee shall also publish a notice as to the owner or
32 party interested, in some newspaper published in the
33 municipality. If the property is not in a municipality in a
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1 county with less than 3,000,000 inhabitants, or if no
2 newspaper is published therein, or if the property is in a
3 county with 3,000,000 or more inhabitants, the notice shall
4 be published in some newspaper in the county. If no
5 newspaper is published in the county, then the notice shall
6 be published in the newspaper that is published nearest the
7 county seat of the county in which the property is located.
8 If the owners and parties interested in the property upon
9 diligent inquiry are unknown to the purchaser or his or her
10 assignee, the publication as to such owner or party
11 interested, may be made to unknown owners or parties
12 interested. Any notice by publication given under this
13 Section shall be given 3 times at any time after filing a
14 petition for tax deed, but not less than 3 months nor more
15 than 5 months prior to the expiration of the period of
16 redemption. The publication shall contain (a) notice of the
17 filing of the petition for tax deed, (b) the date on which
18 the petitioner intends to make application for an order on
19 the petition that a tax deed issue, (c) a description of the
20 property, (d) the date upon which the property was sold, (e)
21 the taxes or special assessments for which it was sold and
22 (f) the date on which the period of redemption will expire.
23 One publication may include within a single notice all
24 parcels that are tax delinquent within the county or taxing
25 district and that are held by one tax purchaser or his or her
26 assignee. The publication shall not include more than one
27 property listed and sold in one description, except as
28 provided in Section 21-90, and except that when more than one
29 property is owned by one person, all of the parcels owned by
30 that person may be included in one notice.
31 (Source: P.A. 87-1189; 88-455; 88-535.)
32 (35 ILCS 200/22-25)
33 Sec. 22-25. Mailed notice. In addition to the notice
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1 required to be delivered to the sheriff (or if he or she is
2 disqualified, to the coroner) served not less than 3 months
3 nor more than 5 months prior to the expiration of the period
4 of redemption, the purchaser or his or her assignee shall
5 prepare and deliver to the clerk of the Circuit Court of the
6 county in which the property is located, the notice provided
7 for in this Section, together with the statutory costs for
8 mailing the notice by certified mail, return receipt
9 requested. The form of notice to be mailed by the clerk
10 shall be identical in form to that provided by Section 22-10
11 for service upon owners residing upon the property sold,
12 except that it shall bear the signature of the clerk and
13 shall designate the parties to whom it is to be mailed. The
14 clerk may furnish the form. The clerk shall promptly mail
15 the notices delivered to him or her by certified mail, return
16 receipt requested. The certificate of the clerk that he or
17 she has mailed the notices, together with the return
18 receipts, shall be filed in and made a part of the court
19 record. The notices shall be mailed to the owners of the
20 property at their last known addresses, and to those persons
21 who are entitled to service of notice as occupants.
22 (Source: P.A. 86-949; 87-1189; 88-455.)
23 (35 ILCS 200/22-40)
24 Sec. 22-40. Issuance of deed; possession. If the
25 redemption period expires and the property has not been
26 redeemed and all taxes and special assessments which became
27 due and payable subsequent to the sale have been paid and all
28 forfeitures and sales which occur subsequent to the sale have
29 been redeemed and the notices required by law have been given
30 and all advancements of public funds under the police power
31 made by a city, village or town under Section 22-35 have
32 been paid and the petitioner has complied with all the
33 provisions of law entitling him or her to a deed, the court
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1 shall so find and shall enter an order directing the county
2 clerk on the production of the certificate of purchase and a
3 certified copy of the order, to issue to the purchaser or his
4 or her assignee a tax deed. The court shall insist on strict
5 compliance with Section 22-10 through 22-25. Prior to the
6 entry of an order directing the issuance of a tax deed, the
7 petitioner shall furnish the court with a report of
8 proceedings of the evidence received on the application for
9 tax deed and the report of proceedings shall be filed and
10 made a part of the court record. The order itself is prima
11 facie evidence of the purchaser's or his or her assignee's
12 compliance with all the provisions of law entitling him or
13 her to a deed.
14 The county clerk is entitled to a fee of $10 in counties
15 of 3,000,000 or more inhabitants and $5 in counties with less
16 than 3,000,000 inhabitants for the issuance of the tax deed.
17 The clerk may not include in a tax deed more than one
18 property as listed, assessed and sold in one description,
19 except in cases where several properties are owned by one
20 person.
21 Upon application the court shall, enter an order to place
22 the tax deed grantee in possession of the property and may
23 enter orders and grant relief as may be necessary or
24 desirable to maintain the grantee in possession.
25 (Source: P.A. 86-1158; 86-1431; 86-1475; 87-145; 87-669;
26 87-671; 87-895; 87-1189; 88-455.)
27 (35 ILCS 200/22-50)
28 Sec. 22-50. Denial of deed. If the court refuses to enter
29 an order directing the county clerk to execute and deliver
30 the tax deed, because of the failure of the purchaser to
31 fulfill any of the above provisions, and if the purchaser, or
32 his or her assignee has made a bona fide attempt to comply
33 with the statutory requirements for the issuance of the tax
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1 deed, it shall order the return of the purchase price, costs,
2 and other taxes required to be paid by the purchaser or his
3 or her assignee forthwith, as in case of sales in error,
4 except that no interest shall be paid on the purchase price,
5 and provided that the failure to fulfill any of the above
6 provisions was not wilful.
7 (Source: P.A. 86-1158; 86-1431; 86-1475; 87-145; 87-669;
8 87-671; 87-895; 87-1189; 88-455.)
9 (35 ILCS 200/22-80)
10 Sec. 22-80. Order of court setting aside tax deed;
11 payments to holder of deed.
12 (a) Any order of court vacating an order directing the
13 county clerk to issue a tax deed based upon a finding that
14 the property was not subject to taxation or special
15 assessment, or that the taxes or special assessments had been
16 paid prior to the sale of the property, or that the tax sale
17 was otherwise void, shall declare the tax sale to be a sale
18 in error pursuant to Section 21-310 31-310 of this Act. The
19 order shall direct the county collector to refund to the tax
20 deed grantee or his or her successors and assigns (or, if a
21 tax deed has not yet issued, the holder of the certificate)
22 the following amounts:
23 (1) all taxes and special assessments purchased,
24 paid, or redeemed by the tax purchaser or his or her
25 assignee, or by the tax deed grantee or his or her
26 successors and assigns, whether before or after entry of
27 the order for tax deed, with interest at the rate of 1%
28 per month from the date each amount was paid until the
29 date of payment pursuant to this Section;
30 (2) all costs paid and posted to the judgment
31 record and not included in paragraph (1) of this
32 subsection (a); and
33 (3) court reporter fees for the hearing on the
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1 application for tax deed and transcript thereof, cost of
2 certification of tax deed order, cost of issuance of tax
3 deed, and cost of recording of tax deed; and.
4 (4) amounts in satisfaction of municipal liens paid
5 by the tax purchaser or his or her assignee.
6 (b) Except in those cases described in subsection (a) of
7 this Section, and unless the court on motion of the tax deed
8 petitioner extends the redemption period to a date not later
9 than 3 years from the date of sale, any order of court
10 finding that an order directing the county clerk to issue a
11 tax deed should be vacated shall direct the party who
12 successfully contested the entry of the order to pay to the
13 tax deed grantee or his or her successors and assigns (or, if
14 a tax deed has not yet issued, the holder of the certificate)
15 within 90 days after the date of the finding:
16 (1) the amount necessary to redeem the property
17 from the sale as of the last day of the period of
18 redemption, except that, if the sale is a scavenger sale
19 pursuant to Section 21-260 of this Act, the redemption
20 amount shall not include an amount equal to all
21 delinquent taxes on such property which taxes were
22 delinquent at the time of sale; and
23 (2) amounts in satisfaction of municipal liens paid
24 by the tax purchaser or his or her assignee, and the
25 amounts specified in paragraphs (1) through (4) and (3)
26 of subsection (a) of this Section, to the extent the
27 amounts are not included in paragraph (1) of this
28 subsection (b).
29 If the payment is not made within the 90-day period, the
30 petition to vacate the order directing the county clerk to
31 issue a tax deed shall be denied with prejudice, and the
32 order directing the county clerk to issue a tax deed shall
33 remain in full force and effect. No final order vacating any
34 order directing the county clerk to issue a tax deed shall be
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1 entered pursuant to this subsection (b) until the payment has
2 been made.
3 (Source: P.A. 88-455; 89-342, eff. 1-1-96; revised 3-12-98.)
4 Section 10. The Mobile Home Local Services Tax Act is
5 amended by changing Section 1 as follows:
6 (35 ILCS 515/1) (from Ch. 120, par. 1201)
7 Sec. 1. As used in this Act, "mobile home" means a
8 factory assembled structure designed for permanent habitation
9 and so constructed as to permit its transport on wheels,
10 temporarily or permanently attached to its frame, from the
11 place of its construction to the location, or subsequent
12 locations, and placement on a temporary foundation, at which
13 it is intended to be a permanent habitation, and situated so
14 as to permit the occupancy thereof as a dwelling place for
15 one or more persons, provided that any such structure resting
16 in whole on a permanent foundation consisting of materials
17 such as concrete, mortared concrete block, or mortared brick,
18 including without limitation, cellars, basements, or crawl
19 spaces but excluding the use of piers, with wheels, tongue
20 and hitch removed at the time of registration provided for in
21 Section 4 of this Act, shall not be construed as a "mobile
22 home", but shall be assessed and taxed as real property as
23 defined by Section 1-130 of the Property Tax Code. Mobile
24 homes owned by a corporation or partnership and on which
25 personal property taxes are paid as required under the
26 Revenue Act of 1939 shall not be subject to this tax. Mobile
27 homes located on a dealer's lot for resale purposes or as an
28 office shall not be subject to this tax.
29 (Source: P.A. 88-670, eff. 12-2-94.)