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Public Act 91-0668
SB451 Re-enrolled LRB9103406PTdvA
AN ACT to amend the Property Tax Code by changing Section
18-250.
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
Section 18-250 as follows:
(35 ILCS 200/18-250)
Sec. 18-250. Additions to forfeited taxes and unpaid
special assessments; fee for estimate.
(a) When any property has been forfeited for taxes or
special assessments, the clerk shall compute the amount of
back taxes and special assessments, interest, statutory
costs, and printer's fees remaining due, with one year's
interest on all taxes forfeited, and enter them upon the
collector's books as separate items. Except as otherwise
provided in Section 21-375, the aggregate so computed shall
be collected in the same manner as the taxes on other
property for that year. The county clerk shall examine the
forfeitures, and strike all errors and make corrections as
necessary. Interest added to forfeitures under this Section
shall be at the rate of 12% per year.
(b) In counties with 3,000,000 or more inhabitants,
taxes first extended for prior years, or previously extended
for prior years for which application for judgment and order
of sale is not already pending, shall be added to the tax of
the current year, with interest and costs as provided by law.
Forfeitures shall not be so added, but they shall remain a
lien on the property upon which they were charged until paid
or sold as provided by law. There shall be added to such
forfeitures annually the same interest as would be added if
forfeited annually, until paid or sold, and the addition of
each year's interest shall be considered a separate
forfeiture. Forfeitures may be redeemed in the manner
provided in Section 21-370 or 21-375. Taxes and special
assessments for which application for judgment and order of
sale is pending, or entered but not enforced for any reason,
shall not be added to the tax for the current year. However,
if the taxes and special assessments remain unpaid, the
property, shall be advertised and sold under judgments and
orders of sale to be entered in pending applications, or
already entered in prior applications, including judgments
and orders of sale under which the purchaser fails to
complete his or her purchase.
(c) In counties with 3,000,000 or more inhabitants, on
or before January 1, 2001 and during each year thereafter,
the county clerk shall compute the amount of taxes on each
property that remain due or forfeited for any year prior to
the current year and have not become subject to Sections
20-180 through 20-190, and the clerk shall enter the same
upon the collector's warrant books of the current and all
following years as separate items in a suitable column. The
county clerk shall examine the collector's warrant books and
the Tax Judgment, Sale, Redemption and Forfeiture records for
the appropriate years and may take any other actions as the
clerk finds to be necessary or convenient in order to comply
with this subsection. On and after January 1, 2001, when
making the annual collector's books showing general taxes due
on real property for the year 1994, and all subsequent years,
shall compute the amount of taxes for the year 1993, and all
subsequent years, remaining due or forfeited on the property
with interest, statutory costs, and printer's fees and enter
them upon the collector's books as separate items in a
suitable column. The aggregate amount so computed shall be
collected in the same manner as the taxes on other real
property for that year are collected. The county clerk shall
first carefully examine the list, strike all errors from the
list, and otherwise make such corrections as may be necessary
with respect to the property or tax. In 1995 and continuing
for 5 years thereafter, the county clerk, when making the
annual collector's books showing general taxes due for the
years 1994 through 1999, shall also commence an examination
of the collector's warrant books and the Tax Judgment, Sale,
Redemption, and Forfeiture record for tax years previous to
1993 and note all taxes remaining due or forfeited against
real property that have not since become subject to Sections
1 through 5 of the Uncollectable Tax Act. The county clerk
may perform the examination alphabetically or numerically by
township, or by any other convenient method. Following the
examination, all taxes remaining due or forfeited, as
disclosed by the examination, shall be entered upon the
collector's books of the following year in the same manner as
taxes remaining due or forfeited for 1993 were entered. The
county clerk shall complete the examination of all townships
in the county on or before January 1, 2000, and proceed to
enter such due and forfeited taxes on the collector's warrant
books for the years 1994 through 1999. Thereafter, any taxes
for any year remaining due or forfeited against real property
in such county not entered on the current collector's warrant
books for 1994 through 1999 shall be deemed uncollectible and
void, but shall not be subject to the posting or other
requirements of Sections 20-180 through 20-190 the
Uncollectable Tax Act.
(d) In counties with 100,000 or more inhabitants, the
county clerk shall, when making the annual collector's books,
in a suitable column, insert and designate previous
forfeitures of general taxes by the word "forfeiture", to be
stamped opposite each property forfeited at the last previous
tax sale for general taxes and not redeemed or purchased
previous to the completion of the collector's books. The
collectors of general taxes shall stamp upon all bills
rendered and receipts given the information on the
collector's books regarding forfeiture of general taxes, and
the stamped notation shall also refer the recipient to the
county clerk for full information. The county clerk shall be
allowed to collect from the person requesting an estimate of
costs of redemption of a forfeited property, the fee provided
by law.
(Source: P.A. 88-455; incorporates 88-451; 88-670, eff.
12-2-94.)
Section 99. Effective date. This Act takes effect upon
becoming law.
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