103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB2395

 

Introduced 2/10/2023, by Sen. Ram Villivalam

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/9-260
35 ILCS 200/18-250
35 ILCS 200/21-15
35 ILCS 200/21-25
35 ILCS 200/21-45
35 ILCS 200/21-355

    Amends the Property Tax Code. Reduces the interest rate for delinquent taxes in Cook County to 0.75% for tax year 2023 and thereafter.


LRB103 29197 HLH 57179 b

 

 

A BILL FOR

 

SB2395LRB103 29197 HLH 57179 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
5Sections 9-260, 18-250, 21-15, 21-25, 21-45, and 21-355 as
6follows:
 
7    (35 ILCS 200/9-260)
8    Sec. 9-260. Assessment of omitted property; counties of
93,000,000 or more.
10    (a) After signing the affidavit, the county assessor shall
11have power, when directed by the board of appeals (until the
12first Monday in December 1998 and the board of review
13beginning the first Monday in December 1998 and thereafter),
14or on his or her own initiative, subject to the limitations of
15Sections 9-265 and 9-270, to assess properties which may have
16been omitted from assessments for the current year and not
17more than 3 years prior to the current year for which the
18property was liable to be taxed, and for which the tax has not
19been paid, but only on notice and an opportunity to be heard in
20the manner and form required by law, and shall enter the
21assessments upon the assessment books. Any notice shall
22include (i) a request that a person receiving the notice who is
23not the current taxpayer contact the office of the county

 

 

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1assessor and explain that the person is not the current
2taxpayer, which contact may be made on the telephone, in
3writing, or in person upon receipt of the notice, and (ii) the
4name, address, and telephone number of the appropriate
5personnel in the office of the county assessor to whom the
6response should be made. Any time period for the review of an
7omitted assessment included in the notice shall be consistent
8with the time period established by the assessor in accordance
9with subsection (a) of Section 12-55. No charge for tax of
10previous years shall be made against any property if (1) the
11assessor failed to notify the board of review of the omitted
12assessment in accordance with subsection (a-1) of this
13Section; (2) the property was last assessed as unimproved, the
14owner of such property gave notice of subsequent improvements
15and requested a reassessment as required by Section 9-180, and
16reassessment of the property was not made within the 16 month
17period immediately following the receipt of that notice; (3)
18the owner of the property gave notice as required by Section
199-265; (4) the assessor received a building permit for the
20property evidencing that new construction had occurred or was
21occurring on the property but failed to list the improvement
22on the tax rolls; (5) the assessor received a plat map, plat of
23survey, ALTA survey, mortgage survey, or other similar
24document containing the omitted property but failed to list
25the improvement on the tax rolls; (6) the assessor received a
26real estate transfer declaration indicating a sale from an

 

 

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1exempt property owner to a non-exempt property owner but
2failed to list the property on the tax rolls; or (7) the
3property was the subject of an assessment appeal before the
4assessor or the board of review that had included the intended
5omitted property as part of the assessment appeal and provided
6evidence of its market value.
7    (a-1) After providing notice and an opportunity to be
8heard as required by subsection (a) of this Section, the
9assessor shall render a decision on the omitted assessment,
10whether or not the omitted assessment was contested, and shall
11mail a notice of the decision to the taxpayer of record or to
12the party that contested the omitted assessment. The notice of
13decision shall contain a statement that the decision may be
14appealed to the board of review. The decision and all evidence
15used in the decision shall be transmitted by the assessor to
16the board of review on or before the dates specified in
17accordance with Section 16-110.
18    (b) Any taxes based on the omitted assessment of a
19property pursuant to Sections 9-260 through 9-270 and Sections
2016-135 and 16-140 shall be prepared and mailed at the same time
21as the estimated first installment property tax bill for the
22preceding year (as described in Section 21-30) is prepared and
23mailed. The omitted assessment tax bill is not due until the
24date on which the second installment property tax bill for the
25preceding year becomes due. The omitted assessment tax bill
26shall be deemed delinquent and shall bear interest beginning

 

 

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1on the day after the due date of the second installment (as
2described in Section 21-25). Any taxes for omitted assessments
3for a tax year prior to tax year 2023 that are deemed
4delinquent after the due date of the second installment tax
5bill shall bear interest at the rate of 1.5% per month or
6portion thereof until paid or forfeited (as described in
7Section 21-25). Any taxes for omitted assessments for tax year
82023 or thereafter that are deemed delinquent after the due
9date of the second installment tax bill shall bear interest at
10the rate of 0.75% per month or portion thereof until paid or
11forfeited (as described in Section 21-25).
12    (c) The assessor shall have no power to change the
13assessment or alter the assessment books in any other manner
14or for any other purpose so as to change or affect the taxes in
15that year, except as ordered by the board of appeals (until the
16first Monday in December 1998 and the board of review
17beginning the first Monday in December 1998 and thereafter).
18The county assessor shall make all changes and corrections
19ordered by the board of appeals (until the first Monday in
20December 1998 and the board of review beginning the first
21Monday in December 1998 and thereafter). The county assessor
22may for the purpose of revision by the board of appeals (until
23the first Monday in December 1998 and the board of review
24beginning the first Monday in December 1998 and thereafter)
25certify the assessment books for any town or taxing district
26after or when such books are completed.

 

 

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1(Source: P.A. 96-1553, eff. 3-10-11.)
 
2    (35 ILCS 200/18-250)
3    Sec. 18-250. Additions to forfeited taxes and unpaid
4special assessments; fee for estimate.
5    (a) When any property has been forfeited for taxes or
6special assessments, the clerk shall compute the amount of
7back taxes and special assessments, interest, statutory costs,
8and printer's fees remaining due, with one year's interest on
9all taxes forfeited, and enter them upon the collector's books
10as separate items. Except as otherwise provided in Section
1121-375, the aggregate so computed shall be collected in the
12same manner as the taxes on other property for that year. The
13county clerk shall examine the forfeitures, and strike all
14errors and make corrections as necessary. For counties with
15fewer than 3,000,000 inhabitants, interest Interest added to
16forfeitures under this Section shall be at the rate of 12% per
17year. For counties with 3,000,000 inhabitants or more,
18interest added to forfeitures under this Section shall accrue
19at the rate of: (i) 12% per year if the forfeiture is for a tax
20year prior to tax year 2023; or (ii) 0.75% per month, or
21portion thereof, if the forfeiture is for tax year 2023 or any
22tax year thereafter.
23    (b) In counties with 3,000,000 or more inhabitants, taxes
24first extended for prior years, or previously extended for
25prior years for which application for judgment and order of

 

 

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1sale is not already pending, shall be added to the tax of the
2current year, with interest and costs as provided by law.
3Forfeitures shall not be so added, but they shall remain a lien
4on the property upon which they were charged until paid or sold
5as provided by law. There shall be added to such forfeitures
6annually the same interest as would be added if forfeited
7annually, until paid or sold, and the addition of each year's
8interest shall be considered a separate forfeiture.
9Forfeitures may be redeemed in the manner provided in Section
1021-370 or 21-375. Taxes and special assessments for which
11application for judgment and order of sale is pending, or
12entered but not enforced for any reason, shall not be added to
13the tax for the current year. However, if the taxes and special
14assessments remain unpaid, the property, shall be advertised
15and sold under judgments and orders of sale to be entered in
16pending applications, or already entered in prior
17applications, including judgments and orders of sale under
18which the purchaser fails to complete his or her purchase.
19    (c) In counties with 3,000,000 or more inhabitants, on or
20before January 1, 2001 and during each year thereafter, the
21county clerk shall compute the amount of taxes on each
22property that remain due or forfeited for any year prior to the
23current year and have not become subject to Sections 20-180
24through 20-190, and the clerk shall enter the same upon the
25collector's warrant books of the current and all following
26years as separate items in a suitable column. The county clerk

 

 

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1shall examine the collector's warrant books and the Tax
2Judgment, Sale, Redemption and Forfeiture records for the
3appropriate years and may take any other actions as the clerk
4finds to be necessary or convenient in order to comply with
5this subsection. On and after January 1, 2001, any taxes for
6any year remaining due or forfeited against real property in
7such county not entered on the current collector's warrant
8books shall be deemed uncollectible and void, but shall not be
9subject to the posting or other requirements of Sections
1020-180 through 20-190.
11    (d) In counties with 100,000 or more inhabitants, the
12county clerk shall, when making the annual collector's books,
13in a suitable column, insert and designate previous
14forfeitures of general taxes by the word "forfeiture", to be
15stamped opposite each property forfeited at the last previous
16tax sale for general taxes and not redeemed or purchased
17previous to the completion of the collector's books. The
18collectors of general taxes shall stamp upon all bills
19rendered and receipts given the information on the collector's
20books regarding forfeiture of general taxes, and the stamped
21notation shall also refer the recipient to the county clerk
22for full information. The county clerk shall be allowed to
23collect from the person requesting an estimate of costs of
24redemption of a forfeited property, the fee provided by law.
25(Source: P.A. 91-668, eff. 12-22-99.)
 

 

 

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1    (35 ILCS 200/21-15)
2    Sec. 21-15. General tax due dates; default by mortgage
3lender. Except as otherwise provided in this Section or
4Section 21-40, all property upon which the first installment
5of taxes remains unpaid on the later of (i) June 1 or (ii) the
6day after the date specified on the real estate tax bill as the
7first installment due date annually shall be deemed delinquent
8and shall bear interest after that date. If the property is
9located in a county with fewer than 3,000,000 inhabitants,
10then the unpaid taxes shall bear interest at the rate of 1 1/2%
11per month or portion thereof. If the property is located in a
12county with 3,000,000 or more inhabitants, then the unpaid
13taxes shall bear interest at the rate of: (i) 1.5% per month,
14or portion thereof, if the unpaid taxes are for a tax year
15prior to 2023; or (ii) 0.75% per month, or portion thereof, if
16the unpaid taxes are for tax year 2023 or thereafter. Except as
17otherwise provided in this Section or Section 21-40, all
18property upon which the second installment of taxes remains
19due and unpaid on the later of (i) September 1 or (ii) the day
20after the date specified on the real estate tax bill as the
21second installment due date, annually, shall be deemed
22delinquent and shall bear interest after that date at the same
23interest rate. Notwithstanding any other provision of law, if
24a taxpayer owes an arrearage of taxes due to an administrative
25error, and if the county collector sends a separate bill for
26that arrearage as provided in Section 14-41, then any part of

 

 

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1the arrearage of taxes that remains unpaid on the day after the
2due date specified on that tax bill shall be deemed delinquent
3and shall bear interest after that date at the rate of 1 1/2%
4per month or portion thereof. All interest collected shall be
5paid into the general fund of the county. Payment received by
6mail and postmarked on or before the required due date is not
7delinquent.
8    Property not subject to the interest charge in Section
99-260 or Section 9-265 shall also not be subject to the
10interest charge imposed by this Section until such time as the
11owner of the property receives actual notice of and is billed
12for the principal amount of back taxes due and owing.
13    If an Illinois resident who is a member of the Illinois
14National Guard or a reserve component of the armed forces of
15the United States and who has an ownership interest in
16property taxed under this Act is called to active duty for
17deployment outside the continental United States and is on
18active duty on the due date of any installment of taxes due
19under this Act, he or she shall not be deemed delinquent in the
20payment of the installment and no interest shall accrue or be
21charged as a penalty on the installment until 180 days after
22that member returns from active duty. To be deemed not
23delinquent in the payment of an installment of taxes and any
24interest on that installment, the reservist or guardsperson
25must make a reasonable effort to notify the county clerk and
26the county collector of his or her activation to active duty

 

 

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1and must notify the county clerk and the county collector
2within 180 days after his or her deactivation and provide
3verification of the date of his or her deactivation. An
4installment of property taxes on the property of any reservist
5or guardsperson who fails to provide timely notice and
6verification of deactivation to the county clerk is subject to
7interest and penalties as delinquent taxes under this Code
8from the date of deactivation.
9    Notwithstanding any other provision of law, when any
10unpaid taxes become delinquent under this Section through the
11fault of the mortgage lender, (i) the interest assessed under
12this Section for delinquent taxes shall be charged against the
13mortgage lender and not the mortgagor and (ii) the mortgage
14lender shall pay the taxes, redeem the property and take all
15necessary steps to remove any liens accruing against the
16property because of the delinquency. In the event that more
17than one entity meets the definition of mortgage lender with
18respect to any mortgage, the interest shall be assessed
19against the mortgage lender responsible for servicing the
20mortgage. Unpaid taxes shall be deemed delinquent through the
21fault of the mortgage lender only if: (a) the mortgage lender
22has received all payments due the mortgage lender for the
23property being taxed under the written terms of the mortgage
24or promissory note secured by the mortgage, (b) the mortgage
25lender holds funds in escrow to pay the taxes, and (c) the
26funds are sufficient to pay the taxes after deducting all

 

 

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1amounts reasonably anticipated to become due for all hazard
2insurance premiums and mortgage insurance premiums and any
3other assessments to be paid from the escrow under the terms of
4the mortgage. For purposes of this Section, an amount is
5reasonably anticipated to become due if it is payable within
612 months from the time of determining the sufficiency of
7funds held in escrow. Unpaid taxes shall not be deemed
8delinquent through the fault of the mortgage lender if the
9mortgage lender was directed in writing by the mortgagor not
10to pay the property taxes, or if the failure to pay the taxes
11when due resulted from inadequate or inaccurate parcel
12information provided by the mortgagor, a title or abstract
13company, or by the agency or unit of government assessing the
14tax.
15(Source: P.A. 97-944, eff. 8-10-12; 98-286, eff. 1-1-14.)
 
16    (35 ILCS 200/21-25)
17    Sec. 21-25. Due dates; accelerated billing in counties of
183,000,000 or more. Except as hereinafter provided and as
19provided in Section 21-40, in counties with 3,000,000 or more
20inhabitants in which the accelerated method of billing and
21paying taxes provided for in Section 21-30 is in effect, the
22estimated first installment of unpaid taxes shall be deemed
23delinquent and shall bear interest after March 1 at the rate of
24(i) 1 1/2% per month or portion thereof if the unpaid taxes are
25for a tax year prior to 2023 or (ii) 0.75% per month or portion

 

 

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1thereof if the unpaid taxes are for tax year 2023 or a
2subsequent tax year until paid or forfeited. For tax year
32010, the estimated first installment of unpaid taxes shall be
4deemed delinquent and shall bear interest after April 1 at the
5rate of 1.5% per month or portion thereof until paid or
6forfeited. For tax year 2022, the estimated first installment
7of unpaid taxes shall be deemed delinquent and shall bear
8interest after April 1, 2023 at the rate of 1.5% per month or
9portion thereof until paid or forfeited. For all tax years,
10the second installment of unpaid taxes shall be deemed
11delinquent and shall bear interest after August 1 annually at
12the same interest rate until paid or forfeited.
13Notwithstanding any other provision of law, if a taxpayer owes
14an arrearage of taxes due to an administrative error, and if
15the county collector sends a separate bill for that arrearage
16as provided in Section 14-41, then any part of the arrearage of
17taxes that remains unpaid on the day after the due date
18specified on that tax bill shall be deemed delinquent and
19shall bear interest after that date at the rate of (i) 1 1/2%
20per month or portion thereof if the unpaid taxes are for a tax
21year prior to 2023 or (ii) 0.75% per month or portion thereof
22if the unpaid taxes are for tax year 2023 or a subsequent tax
23year.
24    If the county board elects by ordinance adopted prior to
25July 1 of a levy year to provide for taxes to be paid in 4
26installments, each installment for that levy year and each

 

 

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1subsequent year shall be deemed delinquent and shall begin to
2bear interest 30 days after the date specified by the
3ordinance for mailing bills, at the rate of 1 1/2% per month or
4portion thereof, until paid or forfeited. If the unpaid taxes
5are for a tax year prior to 2023, then interest shall accrue at
6the rate of 1.5% per month or portion thereof until paid or
7forfeited. If the unpaid taxes are for tax year 2023 or a
8subsequent tax year, then interest shall accrue at the rate of
90.75% per month or portion thereof until paid or forfeited.
10    Payment received by mail and postmarked on or before the
11required due date is not delinquent.
12    Taxes levied on homestead property in which a member of
13the National Guard or reserves of the armed forces of the
14United States who was called to active duty on or after August
151, 1990, and who has an ownership interest, shall not be deemed
16delinquent and no interest shall accrue or be charged as a
17penalty on such taxes due and payable in 1991 or 1992 until one
18year after that member returns to civilian status.
19    If an Illinois resident who is a member of the Illinois
20National Guard or a reserve component of the armed forces of
21the United States and who has an ownership interest in
22property taxed under this Act is called to active duty for
23deployment outside the continental United States and is on
24active duty on the due date of any installment of taxes due
25under this Act, he or she shall not be deemed delinquent in the
26payment of the installment and no interest shall accrue or be

 

 

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1charged as a penalty on the installment until 180 days after
2that member returns to civilian status. To be deemed not
3delinquent in the payment of an installment of taxes and any
4interest on that installment, the reservist or guardsperson
5must make a reasonable effort to notify the county clerk and
6the county collector of his or her activation to active duty
7and must notify the county clerk and the county collector
8within 180 days after his or her deactivation and provide
9verification of the date of his or her deactivation. An
10installment of property taxes on the property of any reservist
11or guardsperson who fails to provide timely notice and
12verification of deactivation to the county clerk is subject to
13interest and penalties as delinquent taxes under this Code
14from the date of deactivation.
15(Source: P.A. 102-1112, eff. 12-21-22.)
 
16    (35 ILCS 200/21-45)
17    Sec. 21-45. Failure to issue tax bill in prior year. In the
18event no tax bill was issued as provided in Section 21-30, on
19any property in any previous year for any reason, one tax bill
20shall be prepared and mailed by July 1 of the year subsequent
21to the year in which no tax bill was issued, and taxes on that
22property for that year only shall bear interest after the
23first day of August of that year. If the taxes are for a tax
24year prior to tax year 2023, then interest shall accrue at the
25rate of 1 1/2% per month or portion thereof until paid or

 

 

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1forfeited. If the taxes are for the 2023 tax year or a
2subsequent tax year, then interest shall accrue at the rate of
30.75% per month or portion thereof until paid or forfeited.
4(Source: P.A. 87-17; 88-455.)
 
5    (35 ILCS 200/21-355)
6    Sec. 21-355. Amount of redemption. Any person desiring to
7redeem shall deposit an amount specified in this Section with
8the county clerk of the county in which the property is
9situated, in legal money of the United States, or by cashier's
10check, certified check, post office money order or money order
11issued by a financial institution insured by an agency or
12instrumentality of the United States, payable to the county
13clerk of the proper county. The deposit shall be deemed timely
14only if actually received in person at the county clerk's
15office prior to the close of business as defined in Section
163-2007 of the Counties Code on or before the expiration of the
17period of redemption or by United States mail with a post
18office cancellation mark dated not less than one day prior to
19the expiration of the period of redemption. The deposit shall
20be in an amount equal to the total of the following:
21        (a) the certificate amount, which shall include all
22    tax principal, special assessments, interest and penalties
23    paid by the tax purchaser together with costs and fees of
24    sale and fees paid under Sections 21-295 and 21-315
25    through 21-335, except for the nonrefundable $80 fee paid,

 

 

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1    pursuant to Section 21-295, for each item purchased at the
2    tax sale;
3        (b) the accrued penalty, computed through the date of
4    redemption as a percentage of the certificate amount, as
5    follows:
6            (1) if the redemption occurs on or before the
7        expiration of 6 months from the date of sale, the
8        certificate amount times the penalty bid at sale;
9            (2) if the redemption occurs after 6 months from
10        the date of sale, and on or before the expiration of 12
11        months from the date of sale, the certificate amount
12        times 2 times the penalty bid at sale;
13            (3) if the redemption occurs after 12 months from
14        the date of sale and on or before the expiration of 18
15        months from the date of sale, the certificate amount
16        times 3 times the penalty bid at sale;
17            (4) if the redemption occurs after 18 months from
18        the date of sale and on or before the expiration of 24
19        months from the date of sale, the certificate amount
20        times 4 times the penalty bid at sale;
21            (5) if the redemption occurs after 24 months from
22        the date of sale and on or before the expiration of 30
23        months from the date of sale, the certificate amount
24        times 5 times the penalty bid at sale;
25            (6) if the redemption occurs after 30 months from
26        the date of sale and on or before the expiration of 36

 

 

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1        months from the date of sale, the certificate amount
2        times 6 times the penalty bid at sale.
3            In the event that the property to be redeemed has
4        been purchased under Section 21-405, the penalty bid
5        shall be 12% per penalty period as set forth in
6        subparagraphs (1) through (6) of this subsection (b).
7        The changes to this subdivision (b)(6) made by this
8        amendatory Act of the 91st General Assembly are not a
9        new enactment, but declaratory of existing law.
10        (c) The total of all taxes, special assessments,
11    accrued interest on those taxes and special assessments
12    and costs charged in connection with the payment of those
13    taxes or special assessments, except for the nonrefundable
14    $80 fee paid, pursuant to Section 21-295, for each item
15    purchased at the tax sale, which have been paid by the tax
16    certificate holder on or after the date those taxes or
17    special assessments became delinquent together with 12%
18    penalty on each amount so paid for each year or portion
19    thereof intervening between the date of that payment and
20    the date of redemption. In counties with less than
21    3,000,000 inhabitants, however, a tax certificate holder
22    may not pay all or part of an installment of a subsequent
23    tax or special assessment for any year, nor shall any
24    tender of such a payment be accepted, until after the
25    second or final installment of the subsequent tax or
26    special assessment has become delinquent or until after

 

 

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1    the holder of the certificate of purchase has filed a
2    petition for a tax deed under Section 22.30. The person
3    redeeming shall also pay the amount of interest charged on
4    the subsequent tax or special assessment and paid as a
5    penalty by the tax certificate holder. This amendatory Act
6    of 1995 applies to tax years beginning with the 1995
7    taxes, payable in 1996, and thereafter.
8        (d) For a tax year prior to tax year 2023, any Any
9    amount paid to redeem a forfeiture occurring subsequent to
10    the tax sale together with 12% penalty thereon for each
11    year or portion thereof intervening between the date of
12    the forfeiture redemption and the date of redemption from
13    the sale. For tax year 2023 or any tax year thereafter, any
14    amount paid to redeem a forfeiture occurring subsequent to
15    the tax sale together with 0.75% penalty thereon for each
16    month or portion thereof intervening between the date of
17    the forfeiture redemption and the date of redemption from
18    the sale.
19        (e) Any amount paid by the certificate holder for
20    redemption of a subsequently occurring tax sale.
21        (f) All fees paid to the county clerk under Section
22    22-5.
23        (g) All fees paid to the registrar of titles incident
24    to registering the tax certificate in compliance with the
25    Registered Titles (Torrens) Act.
26        (h) All fees paid to the circuit clerk and the

 

 

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1    sheriff, a licensed or registered private detective, or
2    the coroner in connection with the filing of the petition
3    for tax deed and service of notices under Sections 22-15
4    through 22-30 and 22-40 in addition to (1) a fee of $35 if
5    a petition for tax deed has been filed, which fee shall be
6    posted to the tax judgement, sale, redemption, and
7    forfeiture record, to be paid to the purchaser or his or
8    her assignee; (2) a fee of $4 if a notice under Section
9    22-5 has been filed, which fee shall be posted to the tax
10    judgment, sale, redemption, and forfeiture record, to be
11    paid to the purchaser or his or her assignee; (3) all costs
12    paid to record a lis pendens notice in connection with
13    filing a petition under this Code; and (4) if a petition
14    for tax deed has been filed, all fees up to $150 per
15    redemption paid to a registered or licensed title
16    insurance company or title insurance agent for a title
17    search to identify all owners, parties interested, and
18    occupants of the property, to be paid to the purchaser or
19    his or her assignee. The fees in (1) and (2) of this
20    paragraph (h) shall be exempt from the posting
21    requirements of Section 21-360. The costs incurred in
22    causing notices to be served by a licensed or registered
23    private detective under Section 22-15, may not exceed the
24    amount that the sheriff would be authorized by law to
25    charge if those notices had been served by the sheriff.
26        (i) All fees paid for publication of notice of the tax

 

 

SB2395- 20 -LRB103 29197 HLH 57179 b

1    sale in accordance with Section 22-20.
2        (j) All sums paid to any county, city, village or
3    incorporated town for reimbursement under Section 22-35.
4        (k) All costs and expenses of receivership under
5    Section 21-410, to the extent that these costs and
6    expenses exceed any income from the property in question,
7    if the costs and expenditures have been approved by the
8    court appointing the receiver and a certified copy of the
9    order or approval is filed and posted by the certificate
10    holder with the county clerk. Only actual costs expended
11    may be posted on the tax judgment, sale, redemption and
12    forfeiture record.
13(Source: P.A. 101-659, eff. 3-23-21.)