102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB0208

 

Introduced 1/22/2021, by Rep. Lawrence Walsh, Jr.

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/21-135

    Amends the Property Tax Code. Provides that the notice of application for judgment and sale may be mailed by first-class mail (currently, registered or certified mail). Provides that the envelope containing the notice shall be clearly marked "Notice of Judgment and Sale of Unpaid Property Taxes". Removes a requirement that the county collector must present proof of the mailing to the court along with the application for judgment.


LRB102 04139 HLH 14156 b

 

 

A BILL FOR

 

HB0208LRB102 04139 HLH 14156 b

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
5Section 21-135 as follows:
 
6    (35 ILCS 200/21-135)
7    Sec. 21-135. Mailed notice of application for judgment and
8sale. Not less than 15 days before the date of application for
9judgment and sale of delinquent properties, the county
10collector shall mail, by first-class registered or certified
11mail, a notice of the forthcoming application for judgment and
12sale to the person shown by the current collector's warrant
13book to be the party in whose name the taxes were last assessed
14or to the current owner of record and, if applicable, to the
15party specified under Section 15-170. The notice shall include
16the intended dates of application for judgment and sale and
17commencement of the sale, and a description of the properties.
18The envelope containing the notice shall be clearly marked
19"Notice of Judgment and Sale of Unpaid Property Taxes". The
20county collector must present proof of the mailing to the
21court along with the application for judgement.
22    In counties with less than 3,000,000 inhabitants, a copy
23of this notice shall also be mailed by the county collector by

 

 

HB0208- 2 -LRB102 04139 HLH 14156 b

1first-class registered or certified mail to any lienholder of
2record who annually requests a copy of the notice. The
3envelope containing the notice shall be clearly marked "Notice
4of Judgment and Sale of Unpaid Property Taxes". The failure of
5the county collector to mail a notice or its non-delivery to
6the lienholder shall not affect the validity of the judgment.
7    In counties with 3,000,000 or more inhabitants, notice
8shall not be mailed to any person when, under Section 14-15, a
9certificate of error has been executed by the county assessor
10or by both the county assessor and board of appeals (until the
11first Monday in December 1998 and the board of review
12beginning the first Monday in December 1998 and thereafter),
13except as provided by court order under Section 21-120.
14    The collector shall collect $10 from the proceeds of each
15sale to cover the costs of registered or certified mailing and
16the costs of advertisement and publication. If a taxpayer pays
17the taxes on the property after the notice of the forthcoming
18application for judgment and sale is mailed but before the
19sale is made, then the collector shall collect $10 from the
20taxpayer to cover the costs of registered or certified mailing
21and the costs of advertisement and publication.
22(Source: P.A. 93-899, eff. 8-10-04.)