Senate Sponsors: TROTTER-HENDON-RONEN,C. House Sponsors: HAMOS-SCHOENBERG-DAVIS,MONIQUE Short description: PROP TAX-TAX SALES IN ERROR Synopsis of Bill as introduced: Amends the Property Tax Code concerning tax sales made in error. In provisions setting forth the criteria to have a tax sale declared to be a sale in error, replaces references to "tax purchaser" and "tax purchaser or his or her assignee" with "owner of the certificate of purchase." Provides that the changes made by this amendatory Act of the 91st General Assembly are declarative of existing law. HOUSE AMENDMENT NO. 1. (Tabled April 6, 2000) Adds reference to: 35 ILCS 200/21-295 35 ILCS 200/21-355 735 ILCS 5/12-144.5 new 735 ILCS 5/12-145 from Ch. 110, par. 12-145 Further amends the Property Tax Code. Provides that in counties of 3,000,000 or more inhabitants, each person purchasing property at a tax sale shall pay to the county collector a fee of $80 for each item purchased plus an additional sum equal to 5% of taxes, interest, and penalties paid by the purchaser (now, 5% of total taxes, interest, and penalties paid). Provides that the additional 5% fees (rather than only one of the 2 additional 5% fees imposed in this provision) are not required after December 31, 2006. In language requiring the court to declare a tax sale to be a sale in error under certain conditions, includes as one of those conditions the situation in which a county official has made an error (other than an error of judgment as to the value of any property). Changes the application of procedures after a declaration of a sale in error. Removes language providing that the changes to the "sales in error" Section are declaratory of existing law. Provides that, upon application of an owner of homestead property at any time before the issuance of a tax deed, the court shall declare a tax sale to be a sale in error if (i) the property owner has tendered timely payment of the property taxes that he or she reasonably believed were due and owing on the homestead property; and (ii) the taxes were not properly applied to the property identification number of the homestead property by the county collector. Provides that, on demand of the property owner in this circumstance, the county collector shall refund the amount paid, pay certain interests and costs, and cancel the certificate of purchase. In provisions regarding redemption procedures, changes a reference from property purchased under a Section concerning redemption of forfeited property to a reference to property purchased under a Section concerning special assessments withdrawn or forfeited and provides that the changes to these provisions made by this amendatory Act are declaratory of existing law. Amends the Code of Civil Procedure. Adds a provision requiring the legal holder of the certificate with respect to real estate sold in satisfaction of a court judgment to submit a report to the court if the property is not redeemed. Adds a provision for a court hearing upon the submission of the report, at which the court shall order confirmation of the sale unless notice requirements were not fulfilled, the sale was unconscionable, the sale was conducted fraudulently, or justice was otherwise not done. Changes the requirement for time of execution of a redemption certificate to take into account a court order confirming a judgment sale entered pursuant to the new provision. Provides that the changes to the Property Tax Code concerning the amount of redemption take effect upon becoming law. HOUSE AMENDMENT NO. 2. Adds reference to: 35 ILCS 200/21-295 35 ILCS 200/21-355 735 ILCS 5/12-144.5 new 735 ILCS 5/12-145 from Ch. 110, par. 12-145 Further amends the Property Tax Code. Provides that in counties of 3,000,000 or more inhabitants, each person purchasing property at a tax sale shall pay to the county collector, in addition to other fees, a sum equal to 5% of taxes, interest, and penalties paid by the purchaser (now, 5% of total taxes, interest, and penalties paid). Provides that the additional 5% fees (rather than only one of the 2 additional 5% fees imposed in this provision) are not required after December 31, 2006. In language requiring the court to declare a tax sale to be a sale in error under certain conditions, includes as one of those conditions the situation in which a county official has made an error (other than an error of judgment as to the value of any property). Changes the application of procedures after a declaration of a sale in error. Removes language providing that the changes to the "sales in error" Section are declaratory of existing law. Requires declaration of a sale in error when the court is satisfied that (i) the property owner has tendered timely and full payment of the property taxes that he or she reasonably believed were due and owing on the homestead property; and (ii) the taxes were not properly applied to the homestead property by the county collector. Provides that, on demand of the property owner in this circumstance, the county collector shall refund the amount paid, pay certain interests and costs, and cancel the certificate of purchase. In provisions regarding redemption procedures, changes a reference from property purchased under a Section concerning redemption of forfeited property to a reference to property purchased under a Section concerning special assessments withdrawn or forfeited and provides that the changes to these provisions made by this amendatory Act are declaratory of existing law. Amends the Code of Civil Procedure. Adds a provision requiring the legal holder of the certificate with respect to real estate sold in satisfaction of a court judgment to submit a report to the court if the property is not redeemed. Adds a provision for a court hearing upon the submission of the report, at which the court shall order confirmation of the sale unless notice requirements were not fulfilled, the sale was unconscionable, the sale was conducted fraudulently, or justice was otherwise not done. Changes the requirement for time of execution of a redemption certificate to take into account a court order confirming a judgment sale entered pursuant to the new provision. Provides that the changes to the Property Tax Code concerning the amount of redemption take effect upon becoming law. HOUSE AMENDMENT NO. 4. Requires declaration of a sale in error when the court is satisfied that (i) the property owner (now the owner or his or her agent) has tendered timely and full payment to the county collector that the owner reasonably believed was due and owing on the homestead property; and (ii) that the county collector did not apply the payment to the homestead property. This provision applies only to homeowners, not their agents or third-party payors. Last action on Bill: PUBLIC ACT.............................. 91-0924 Last action date: 00-07-07 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 2 SENATE - 0 END OF INQUIRY Full Text Bill Status