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Public Act 92-0223
SB496 Enrolled LRB9202790TAtm
AN ACT concerning taxes.
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 22-40 as follows:
(35 ILCS 200/22-40)
Sec. 22-40. Issuance of deed; possession.
(a) If the redemption period expires and the property
has not been redeemed and all taxes and special assessments
which became due and payable subsequent to the sale have been
paid and all forfeitures and sales which occur subsequent to
the sale have been redeemed and the notices required by law
have been given and all advancements of public funds under
the police power made by a city, village or town under
Section 22-35 have been paid and the petitioner has complied
with all the provisions of law entitling him or her to a
deed, the court shall so find and shall enter an order
directing the county clerk on the production of the
certificate of purchase and a certified copy of the order, to
issue to the purchaser or his or her assignee a tax deed.
The court shall insist on strict compliance with Section
22-10 through 22-25. Prior to the entry of an order
directing the issuance of a tax deed, the petitioner shall
furnish the court with a report of proceedings of the
evidence received on the application for tax deed and the
report of proceedings shall be filed and made a part of the
court record.
(b) If taxes for years prior to the year or years sold
are or become remain delinquent subsequent to the date of
sale, the court shall find that the lien of at the time of
the tax deed hearing, those delinquent taxes has been or will
be may be merged into the tax deed grantee's title if the
court determines that the tax deed grantee or any prior
holder of the certificate of purchase, or any person or
entity under common ownership or control with any such
grantee or prior holder of the certificate of purchase, was
at no time the holder of any certificate of purchase for the
years sought to be merged. all other requirements for
receiving an order directing the issuance of the tax deed are
fulfilled and makes a further determination under either
paragraph (1) or (2).
(1) Incomplete estimate.
(A) The property in question was purchased at
an annual sale; and
(B) the statement and estimate of forfeited
general taxes furnished by the county clerk pursuant
to Section 21-240 failed to include all delinquent
taxes as of the date of that estimate's issuance.
(2) Vacating order.
(A) The petitioner furnishes the court with a
certified copy of an order vacating a prior sale for
the subject property;
(B) the order vacating the sale was entered
after the date of purchase for the subject taxes;
(C) the sale in error was granted pursuant to
paragraphs (1), (2), or (4) of subsection (b) of
Section 21-310 or Section 22-35; and
(D) the tax purchaser who received the sale in
error has no affiliation, direct or indirect, with
the petitioner in the present proceeding and that
petitioner has signed an affidavit attesting to the
lack of affiliation.
If delinquent taxes are merged into the tax deed pursuant to
this subsection, the court shall enter an order declaring
which specific taxes have been or will be merged into the tax
deed title and directing the county treasurer and county
clerk to reflect that declaration in the warrant and judgment
records; provided, that no such order shall be effective
until a tax deed has been issued and timely recorded a
declaration to that effect shall be included in the order
directing issuance of the tax deed. Nothing contained in this
Section shall relieve any owner liable for delinquent
property taxes under this Code from the payment of the taxes
that have been merged into the title upon issuance of the tax
deed.
(c) The county clerk is entitled to a fee of $10 in
counties of 3,000,000 or more inhabitants and $5 in counties
with less than 3,000,000 inhabitants for the issuance of the
tax deed. The clerk may not include in a tax deed more than
one property as listed, assessed and sold in one
description, except in cases where several properties are
owned by one person.
Upon application the court shall, enter an order to place
the tax deed grantee in possession of the property and may
enter orders and grant relief as may be necessary or
desirable to maintain the grantee in possession.
(d) The court shall retain jurisdiction to enter orders
pursuant to subsections (b) and (c) of this Section. This
amendatory Act of the 92nd General Assembly shall be
construed as being declarative of existing law and not as a
new enactment.
(Source: P.A. 91-564, eff. 8-14-99.)
Passed in the General Assembly May 09, 2001.
Approved August 02, 2001.
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