Illinois General Assembly - Full Text of Public Act 095-0195
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Public Act 095-0195


 

Public Act 0195 95TH GENERAL ASSEMBLY



 


 
Public Act 095-0195
 
HB0282 Enrolled LRB095 03745 BDD 23774 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing
Sections 21-355, 22-15 and 22-20 as follows:
 
    (35 ILCS 200/21-355)
    Sec. 21-355. 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 property 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 tax
    principal, special assessments, interest and penalties
    paid by the tax purchaser together with costs and fees of
    sale and fees paid under Sections 21-295 and 21-315 through
    21-335;
        (b) the accrued penalty, computed through the date of
    redemption as a percentage of the certificate amount, as
    follows:
            (1) if the redemption occurs on or before the
        expiration of 6 months from the date of sale, the
        certificate amount times the penalty bid at sale;
            (2) if the redemption occurs after 6 months from
        the date of sale, and on or before the expiration of 12
        months from the date of sale, the certificate amount
        times 2 times the penalty bid at sale;
            (3) if the redemption occurs after 12 months from
        the date of sale and on or before the expiration of 18
        months from the date of sale, the certificate amount
        times 3 times the penalty bid at sale;
            (4) if the redemption occurs after 18 months from
        the date of sale and on or before the expiration of 24
        months from the date of sale, the certificate amount
        times 4 times the penalty bid at sale;
            (5) if the redemption occurs after 24 months from
        the date of sale and on or before the expiration of 30
        months from the date of sale, the certificate amount
        times 5 times the penalty bid at sale;
            (6) if the redemption occurs after 30 months from
        the date of sale and on or before the expiration of 36
        months from the date of sale, the certificate amount
        times 6 times the penalty bid at sale.
            In the event that the property to be redeemed has
        been purchased under Section 21-405, the penalty bid
        shall be 12% per penalty period as set forth in
        subparagraphs (1) through (6) of this subsection (b).
        The changes to this subdivision (b)(6) made by this
        amendatory Act of the 91st General Assembly are not a
        new enactment, but declaratory of existing law.
        (c) The total of all taxes, special assessments,
    accrued interest on those taxes and special assessments and
    costs charged in connection with the payment of those taxes
    or special assessments, which have been paid by the tax
    certificate holder on or after the date those taxes or
    special assessments became delinquent together with 12%
    penalty on each amount so paid for each year or portion
    thereof intervening between the date of that payment and
    the date of redemption. In counties with less than
    3,000,000 inhabitants, however, a tax certificate holder
    may not pay all or part of an installment of a subsequent
    tax or special assessment for any year, nor shall any
    tender of such a payment be accepted, until after the
    second or final installment of the subsequent tax or
    special assessment has become delinquent or until after the
    holder of the certificate of purchase has filed a petition
    for a tax deed under Section 22.30. The person redeeming
    shall also pay the amount of interest charged on the
    subsequent tax or special assessment and paid as a penalty
    by the tax certificate holder. This amendatory Act of 1995
    applies to tax years beginning with the 1995 taxes, payable
    in 1996, and thereafter.
        (d) Any amount paid to redeem a forfeiture occurring
    subsequent to the tax sale together with 12% penalty
    thereon for each year or portion thereof intervening
    between the date of the forfeiture redemption and the date
    of redemption from the sale.
        (e) Any amount paid by the certificate holder for
    redemption of a subsequently occurring tax sale.
        (f) All fees paid to the county clerk under Section
    22-5.
        (g) All fees paid to the registrar of titles incident
    to registering the tax certificate in compliance with the
    Registered Titles (Torrens) Act.
        (h) All fees paid to the circuit clerk and the sheriff,
    a licensed or registered private detective, or the coroner
    in connection with the filing of the petition for tax deed
    and service of notices under Sections 22-15 through 22-30
    and 22-40 in addition to (1) a fee of $35 if a petition for
    tax deed has been filed, which fee shall be posted to the
    tax judgement, sale, redemption, and forfeiture record, to
    be paid to the purchaser or his or her assignee; (2) a fee
    of $4 if a notice under Section 22-5 has been filed, which
    fee shall be posted to the tax judgment, sale, redemption,
    and forfeiture record, to be paid to the purchaser or his
    or her assignee; and (3) all costs paid to record a lis
    pendens notice in connection with filing a petition under
    this Code. The fees in (1) and (2) of this paragraph (h)
    shall be exempt from the posting requirements of Section
    21-360. The costs incurred in causing notices to be served
    by a licensed or registered private detective under Section
    22-15, may not exceed the amount that the sheriff would be
    authorized by law to charge if those notices had been
    served by the sheriff.
        (i) All fees paid for publication of notice of the tax
    sale in accordance with Section 22-20.
        (j) All sums paid to any city, village or incorporated
    town for reimbursement under Section 22-35.
        (k) All costs and expenses of receivership under
    Section 21-410, to the extent that these costs and expenses
    exceed any income from the property in question, if the
    costs and expenditures have been approved by the court
    appointing the receiver and a certified copy of the order
    or approval is filed and posted by the certificate holder
    with the county clerk. Only actual costs expended may be
    posted on the tax judgment, sale, redemption and forfeiture
    record.
(Source: P.A. 91-924, eff. 1-1-01.)
 
    (35 ILCS 200/22-15)
    Sec. 22-15. Service of notice. The purchaser or his or her
assignee shall give the notice required by Section 22-10 by
causing it to be published in a newspaper as set forth in
Section 22-20. In addition, the notice shall be served by a
sheriff (or if he or she is disqualified, by a coroner) of the
county in which the property, or any part thereof, is located
or, except in Cook County, by a person who is licensed or
registered as a private detective under the Private Detective,
Private Alarm, Private Security, and Locksmith Act of 2004 upon
owners who reside on any part of the property sold by leaving a
copy of the notice with those owners personally.
    In counties of 3,000,000 or more inhabitants where a taxing
district is a petitioner for tax deed pursuant to Section
21-90, in lieu of service by the sheriff or coroner the notice
may be served by a special process server appointed by the
circuit court as provided in this Section. The taxing district
may move prior to filing one or more petitions for tax deed for
appointment of such a special process server. The court, upon
being satisfied that the person named in the motion is at least
18 years of age and is capable of serving notice as required
under this Code, shall enter an order appointing such person as
a special process server for a period of one year. The
appointment may be renewed for successive periods of one year
each by motion and order, and a copy of the original and any
subsequent order shall be filed in each tax deed case in which
a notice is served by the appointed person. Delivery of the
notice to and service of the notice by the special process
server shall have the same force and effect as its delivery to
and service by the sheriff or coroner.
    The same form of notice shall also be served upon all other
owners and parties interested in the property, if upon diligent
inquiry they can be found in the county, and upon the occupants
of the property in the following manner:
        (a) as to individuals, by (1) leaving a copy of the
    notice with the person personally or (2) by leaving a copy
    at his or her usual place of residence with a person of the
    family, of the age of 13 years or more, and informing that
    person of its contents. 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 usual place of residence;
        (b) as to public and private corporations, municipal,
    governmental and quasi-municipal corporations,
    partnerships, receivers and trustees of corporations, by
    leaving a copy of the notice with the person designated by
    the Civil Practice Law.
    If the property sold has more than 4 dwellings or other
rental units, and has a managing agent or party who collects
rents, that person shall be deemed the occupant and shall be
served with notice instead of the occupants of the individual
units. If the property has no dwellings or rental units, but
economic or recreational activities are carried on therein, the
person directing such activities shall be deemed the occupant.
Holders of rights of entry and possibilities of reverter shall
not be deemed parties interested in the property.
    When a party interested in the property 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 property 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 property, 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. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
 
    (35 ILCS 200/22-20)
    Sec. 22-20. Proof of service of notice; publication of
notice. The sheriff or coroner serving notice under Section
22-15 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 private detective or a special process server
appointed under Section 22-15 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, private detective, 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, private detective, 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, private detective, special process server, or
coroner. If good and sufficient cause to excuse the sheriff,
private detective, special process server, or coroner is not
shown, the court shall adjudge him or her guilty of a contempt,
and shall proceed to punish him as in other cases of contempt.
    If the property 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 property is not in a municipality in a
county with less than 3,000,000 inhabitants, or if no newspaper
is published therein, or if the property is in a county with
3,000,000 or more inhabitants, 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 property is located. If the owners and parties
interested in the property 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 deed, 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 deed, (b) the date on which the petitioner
intends to make application for an order on the petition that a
tax deed issue, (c) a description of the property, (d) the date
upon which the property was sold, (e) the taxes or special
assessments 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 property listed and sold in one
description, except as provided in Section 21-90, and except
that when more than one property is owned by one person, all of
the parcels owned by that person may be included in one notice.
(Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)

Effective Date: 1/1/2008