Full Text of HB0551 94th General Assembly
HB0551ham002 94TH GENERAL ASSEMBLY
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Revenue Committee
Filed: 3/3/2005
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09400HB0551ham002 |
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LRB094 06728 RSP 42005 a |
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| AMENDMENT TO HOUSE BILL 551
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| AMENDMENT NO. ______. Amend House Bill 551 as follows:
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| on page 1, line 5, by replacing " and 21-25 ", with " 21-25, and | 4 |
| 21-310 "; and | 5 |
| on page 2, line 5, after " clerk ", by inserting " and the county | 6 |
| collector "; and | 7 |
| on page 4, line 5, after " clerk ", by inserting " and the county | 8 |
| collector "; and | 9 |
| on page 5, line 18, after " clerk ", by inserting " and the county | 10 |
| collector "; and | 11 |
| on page 5, immediately after line 21, by inserting the | 12 |
| following:
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| "(35 ILCS 200/21-310)
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| Sec. 21-310. Sales in error.
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| (a) When, upon application of the county collector, the | 16 |
| owner of the
certificate of purchase, or a
municipality which | 17 |
| owns or has owned the property ordered sold, it appears to
the | 18 |
| satisfaction of the court which ordered the property sold that | 19 |
| any of the
following subsections are applicable, the court | 20 |
| shall declare the sale to be a
sale in error:
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09400HB0551ham002 |
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LRB094 06728 RSP 42005 a |
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| (1) the property was not subject to taxation, or all or | 2 |
| any part of the
lien of taxes sold has become null and void | 3 |
| pursuant to Section 21-95
or unenforceable pursuant to | 4 |
| subsection (c) of Section 18-250 or subsection
(b) of | 5 |
| Section 22-40,
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| (2) the taxes or special assessments had been paid | 7 |
| prior to the sale of
the property,
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| (3) there is a double assessment,
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| (4) the description is void for uncertainty,
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| (5) the assessor, chief county assessment officer, | 11 |
| board of review,
board of appeals, or other county official | 12 |
| has made an error (other than an
error of judgment as to
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| the value of any property),
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| (5.5) the owner of the homestead property had tendered | 15 |
| timely and full
payment to the county collector that the | 16 |
| owner reasonably believed was due and
owing on the | 17 |
| homestead property, and the county collector did not apply | 18 |
| the
payment to the homestead property; provided that this | 19 |
| provision applies only to
homeowners, not their agents or | 20 |
| third-party payors,
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| (6) prior to the tax sale a voluntary or involuntary | 22 |
| petition has been
filed by or against the legal or | 23 |
| beneficial owner of the property requesting
relief under | 24 |
| the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13,
or
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| (7) the property is owned by the United States, the | 26 |
| State of Illinois,
a municipality, or a
taxing district , or
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| . | 28 |
| (8) the owner of property is a member of the armed | 29 |
| forces of the United States who has applied for an | 30 |
| extension of his or her due date as provided in Sections | 31 |
| 21-15, 21-20, and 21-25.
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| (b) When, upon application of the owner of the certificate | 33 |
| of purchase
only, it appears to the satisfaction of the court | 34 |
| which ordered the property
sold that any of the following |
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09400HB0551ham002 |
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LRB094 06728 RSP 42005 a |
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| subsections are applicable, the court shall
declare the sale to | 2 |
| be a sale in error:
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| (1) A voluntary or involuntary petition under the | 4 |
| provisions of 11
U.S.C. Chapter 7, 11, 12, or 13 has been | 5 |
| filed
subsequent to the tax sale and prior to the issuance | 6 |
| of the tax deed.
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| (2) The improvements upon the property sold have been | 8 |
| substantially
destroyed or rendered uninhabitable or | 9 |
| otherwise unfit for occupancy subsequent
to the tax sale | 10 |
| and prior to the issuance of the tax deed.
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| (3) There is an interest held by the United States in | 12 |
| the property sold
which could not be extinguished by the | 13 |
| tax deed.
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| (4) The real property contains a hazardous
substance, | 15 |
| hazardous waste, or underground storage tank that would
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| require cleanup or other removal under any federal,
State, | 17 |
| or local law, ordinance, or regulation, only if the tax | 18 |
| purchaser
purchased the property without actual knowledge | 19 |
| of the hazardous substance,
hazardous waste, or | 20 |
| underground storage tank. This paragraph (4) applies only | 21 |
| if the owner of the
certificate of purchase has made | 22 |
| application for a sale in error at any time
before the | 23 |
| issuance of a tax deed.
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| (c) When the county collector discovers, within one year | 25 |
| after the
date of sale if taxes were sold at an annual tax sale | 26 |
| or within 180 days after
the date of sale if taxes were sold at | 27 |
| a scavenger tax sale, that a tax sale
should not have occurred | 28 |
| for one or more of the reasons set forth in
subdivision (a)(1), | 29 |
| (a)(2), (a)(6), or (a)(7) of this Section, the county
collector | 30 |
| shall notify the last known owner of the certificate of | 31 |
| purchase by
certified and regular mail, or other means | 32 |
| reasonably calculated to provide
actual notice, that the county | 33 |
| collector intends to declare an administrative
sale in error | 34 |
| and of the reasons therefor, including documentation |
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LRB094 06728 RSP 42005 a |
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| sufficient
to establish the reason why the sale should not have | 2 |
| occurred. The owner of the
certificate of purchase may object | 3 |
| in writing within 28 days after the date of
the mailing by the | 4 |
| county collector. If an objection is filed, the county
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| collector shall not administratively declare a sale in error, | 6 |
| but may apply to
the circuit court for a sale in error as | 7 |
| provided in subsection (a) of this
Section. Thirty days | 8 |
| following the receipt of notice by the last known owner of
the | 9 |
| certificate of purchase, or within a reasonable time | 10 |
| thereafter, the county
collector shall make a written | 11 |
| declaration, based upon clear and convincing
evidence, that the | 12 |
| taxes were sold in error and shall deliver a copy thereof to
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| the county clerk within 30 days after the date the declaration | 14 |
| is made for
entry in the tax judgment, sale, redemption, and | 15 |
| forfeiture record pursuant to
subsection (d) of this Section. | 16 |
| The county collector shall promptly notify the
last known owner | 17 |
| of the certificate of purchase of the declaration by regular
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| mail and shall promptly pay the amount of the tax sale, | 19 |
| together with interest
and costs as provided in Section 21-315, | 20 |
| upon surrender of the original
certificate of purchase.
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| (d) If a sale is declared to be a sale in error, the county
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| clerk shall make entry in the tax judgment, sale, redemption | 23 |
| and
forfeiture record, that the property was erroneously sold, | 24 |
| and the county
collector shall, on demand of the owner of the | 25 |
| certificate of purchase, refund
the amount paid, pay any | 26 |
| interest and costs as may be ordered under Sections
21-315 | 27 |
| through 21-335, and cancel the certificate so far as it relates | 28 |
| to the
property. The county collector shall deduct from the | 29 |
| accounts of the
appropriate taxing bodies their pro rata | 30 |
| amounts paid.
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| (Source: P.A. 91-177, eff. 1-1-00; 91-357, eff. 7-29-99; | 32 |
| 91-924, eff. 1-1-01;
92-224, eff. 1-1-02; 92-729, eff. | 33 |
| 7-25-02.)".
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