101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
SB3356

 

Introduced 2/14/2020, by Sen. Elgie R. Sims, Jr. - Laura M. Murphy

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/21-145
35 ILCS 200/21-150

    Amends the Property Tax Code. Provides that a tax year may not be offered at a scavenger sale prior to the date of annual tax sale for that tax year. Provides that, for omitted assessments, a tax year may not be offered at a scavenger sale prior to the annual tax sale for that omitted assessment's warrant year. Provides that, for the 2019 tax year and each tax year thereafter, all applications for judgment and order of sale for taxes and special assessments on delinquent properties shall be made within 365 days of the second installment due date. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 21-145 and 21-150 as follows:
 
6    (35 ILCS 200/21-145)
7    Sec. 21-145. Scavenger sale. At the same time the County
8Collector annually publishes the collector's annual sale
9advertisement under Sections 21-110, 21-115 and 21-120, it is
10mandatory for the collector in counties with 3,000,000 or more
11inhabitants, and in other counties if the county board so
12orders by resolution, to publish an advertisement giving notice
13of the intended application for judgment and sale of all
14properties upon which all or a part of the general taxes for
15each of 3 or more years, including the current tax year, are
16delinquent as of the date of the advertisement. Under no
17circumstance may a tax year be offered at a scavenger sale
18prior to the annual tax sale for that tax year (or, for omitted
19assessments issued pursuant to Section 9-260, the annual tax
20sale for that omitted assessment's warrant year). In no event
21may there be more than 2 consecutive years without a sale under
22this Section. The term delinquent also includes forfeitures.
23The County Collector shall include in the advertisement and in

 

 

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1the application for judgment and sale under this Section and
2Section 21-260 the total amount of all general taxes upon those
3properties which are delinquent as of the date of the
4advertisement. In lieu of a single annual advertisement and
5application for judgment and sale under this Section and
6Section 21-260, the County Collector may, from time to time,
7beginning on the date of the publication of the annual sale
8advertisement and before August 1 of the next year, publish
9separate advertisements and make separate applications on
10eligible properties described in one or more volumes of the
11delinquent list. The separate advertisements and applications
12shall, in the aggregate, include all the properties which
13otherwise would have been included in the single annual
14advertisement and application for judgment and sale under this
15Section. Upon the written request of the taxing district which
16levied the same, the County Collector shall also include in the
17advertisement the special taxes and special assessments,
18together with interest, penalties and costs thereon upon those
19properties which are delinquent as of the date of the
20advertisement. The advertisement and application for judgment
21and sale shall be in the manner prescribed by this Code
22relating to the annual advertisement and application for
23judgment and sale of delinquent properties.
24    As used in this Section, "warrant year" means the year
25preceding the calendar year in which the omitted assessment
26first became due and payable.

 

 

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1(Source: P.A. 98-277, eff. 8-9-13.)
 
2    (35 ILCS 200/21-150)
3    Sec. 21-150. Time of applying for judgment. Except as
4otherwise provided in this Section or by ordinance or
5resolution enacted under subsection (c) of Section 21-40, in
6any county with fewer than 3,000,000 inhabitants, all
7applications for judgment and order of sale for taxes and
8special assessments on delinquent properties shall be made
9within 90 days after the second installment due date. In Cook
10County, all applications for judgment and order of sale for
11taxes and special assessments on delinquent properties shall be
12made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, 2012
13for tax year 2010, (iii) by July 1, 2013 for tax year 2011,
14(iv) by July 1, 2014 for tax year 2012, (v) by July 1, 2015 for
15tax year 2013, (vi) by May 1, 2016 for tax year 2014, (vii) by
16March 1, 2017 for tax year 2015, and (viii) by April 1 of the
17next calendar year after the second installment due date for
18tax years year 2016, 2017, and 2018, and (ix) for the 2019 tax
19year and each tax year thereafter, within 365 days of the
20second installment due date and each tax year thereafter. In
21those counties which have adopted an ordinance under Section
2221-40, the application for judgment and order of sale for
23delinquent taxes shall be made in December. In the 10 years
24next following the completion of a general reassessment of
25property in any county with 3,000,000 or more inhabitants, made

 

 

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1under an order of the Department, applications for judgment and
2order of sale shall be made as soon as may be and on the day
3specified in the advertisement required by Section 21-110 and
421-115. If for any cause the court is not held on the day
5specified, the cause shall stand continued, and it shall be
6unnecessary to re-advertise the list or notice.
7    Within 30 days after the day specified for the application
8for judgment the court shall hear and determine the matter. If
9judgment is rendered, the sale shall begin on the date within 5
10business days specified in the notice as provided in Section
1121-115. If the collector is prevented from advertising and
12obtaining judgment within the time periods specified by this
13Section, the collector may obtain judgment at any time
14thereafter; but if the failure arises by the county collector's
15not complying with any of the requirements of this Code, he or
16she shall be held on his or her official bond for the full
17amount of all taxes and special assessments charged against him
18or her. Any failure on the part of the county collector shall
19not be allowed as a valid objection to the collection of any
20tax or assessment, or to entry of a judgment against any
21delinquent properties included in the application of the county
22collector.
23    The changes made to this Section by this amendatory Act of
24the 101st General Assembly apply only to tax sales commenced on
25or after January 1, 2021.
26(Source: P.A. 100-243, eff. 8-22-17.)
 

 

 

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1    Section 99. Effective date. This Act takes effect upon
2becoming law.