Illinois General Assembly - Full Text of SB1041
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Full Text of SB1041  101st General Assembly



SB1041 EnrolledLRB101 06580 HLH 51607 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 adding
5Section 21-16 as follows:
6    (35 ILCS 200/21-16 new)
7    Sec. 21-16. Property owned by a taxing district;
8delinquency. Notwithstanding any other provision of law, in a
9county with more than 800,000 inhabitants but fewer than
101,000,000 inhabitants, if a lessee is liable for the payment of
11property taxes extended against property that is owned by a
12taxing district, and those taxes remain unpaid in whole or in
13part 60 days after the second installment due date, then the
14county treasurer shall promptly notify the taxing district that
15owns the property of the delinquency in writing. The taxing
16district shall promptly notify the county supervisor of
17assessments upon the execution of a new lease or the
18termination of a lease for property owned by the taxing
19district. The State's Attorney of the county in which the
20property is located may bring an action against the lessee in
21the circuit court in the name of the People of the State of
22Illinois, and, upon proof of liability, the court shall enter
23judgment against the lessee in a sum equal to the full amount



SB1041 Enrolled- 2 -LRB101 06580 HLH 51607 b

1of delinquent taxes, interest, penalties, and costs. This
2judgment shall be enforceable against the lessee, or any other
3parties provided by applicable law, in any manner permitted by
4law for the collection of a debt or judgment. The proceeds of
5any judgment under this Section shall be distributed to the
6taxing districts as otherwise provided in this Code.