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Synopsis As Introduced Amends the Property Tax Code. Provides that a member of the armed forces of the United States, other than a reserve component, on active duty on the due date of any installment of taxes due under the Property Tax Code shall not be deemed delinquent in the payment of the installment until 90 days after the due date or, if the member is deployed outside the continental United States, 90 days after the member is redeployed to the continental United States. Provides that members of the reserve components of the armed forces of the United States or members of the National Guard who are on active duty shall not be deemed delinquent in the payment of the installment until 90 days (now, 30 days) after the member returns from active duty. Deletes provisions concerning an amnesty period in Cook County for certain National Guard members for taxes on homestead property due and payable in 1991 or 1992. Effective immediately.
Deletes everything after the enacting clause. Amends the Property Tax Code. Provides that if a member of a reserve component of the armed forces of the United States who has an ownership interest in property taxed under the Code is called to active duty for deployment outside the continental United States and is on active duty on the due date of any installment of taxes due under the Code, he or she shall not be deemed delinquent in the payment of the installment and no interest shall accrue or be charged as a penalty on the installment until 180 (now, 30) days after that member returns from active duty. Deletes provisions concerning an amnesty period in Cook County for certain National Guard members for taxes on homestead property due and payable in 1991 or 1992. Provides that the extension of the due date for a reservist or guardsperson is grounds for the court to declare a tax sale to be a sale in error. Effective immediately.
House Committee Amendment No. 2 Requires a reservist or guardsperson to notify the county clerk and the county collector within 180 days (instead of within 60 days) after his or her deactivation in order to be deemed not delinquent in the payment of an installment of property taxes and any interest on that installment.
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