Full Text of SB2677 98th General Assembly
SB2677enr 98TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Sections 21-355, 22-35, and 22-40 as follows:
| 6 | | (35 ILCS 200/21-355)
| 7 | | Sec. 21-355. Amount of redemption. Any person desiring to | 8 | | redeem shall
deposit an amount specified in this Section with | 9 | | the county clerk of the
county in which the property is | 10 | | situated,
in legal money of the United States, or by cashier's | 11 | | check, certified check,
post office money order or money order | 12 | | issued by a financial institution
insured by an agency or | 13 | | instrumentality of the United States, payable to the
county | 14 | | clerk of the proper county. The deposit shall be deemed timely | 15 | | only
if actually received in person at the county clerk's | 16 | | office prior to the close
of business as defined in Section | 17 | | 3-2007 of the Counties Code on or before the
expiration of the | 18 | | period of redemption or by United
States mail with a post | 19 | | office cancellation mark dated not less than one day
prior to | 20 | | the expiration of the period of redemption. The deposit shall
| 21 | | be
in an amount equal to the total of the
following:
| 22 | | (a) the certificate amount, which shall include all tax | 23 | | principal,
special assessments, interest and penalties |
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| 1 | | paid by the tax purchaser together
with costs and fees of | 2 | | sale and fees paid under Sections 21-295 and 21-315
through | 3 | | 21-335;
| 4 | | (b) the accrued penalty, computed through the date of | 5 | | redemption as a
percentage of the certificate amount, as | 6 | | follows:
| 7 | | (1) if the redemption occurs on or before the | 8 | | expiration of 6 months
from the date of sale, the | 9 | | certificate amount times the penalty bid at sale;
| 10 | | (2) if the redemption occurs after 6 months from | 11 | | the date of sale,
and on or before the expiration of 12 | 12 | | months from the date of sale, the
certificate amount | 13 | | times 2 times the penalty bid at sale;
| 14 | | (3) if the redemption occurs after 12 months from | 15 | | the date of sale
and on or before the expiration of 18 | 16 | | months from the date of sale, the
certificate amount | 17 | | times 3 times the penalty bid at sale;
| 18 | | (4) if the redemption occurs after 18 months from | 19 | | the date
of sale and on or before the expiration of 24 | 20 | | months from the date of sale,
the certificate amount | 21 | | times 4 times the penalty bid at sale;
| 22 | | (5) if the redemption occurs after 24 months from | 23 | | the date of sale
and on or before the expiration of 30 | 24 | | months from the date of sale, the
certificate amount | 25 | | times 5 times the penalty bid at sale;
| 26 | | (6) if the redemption occurs after 30 months from |
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| 1 | | the date of sale
and on or before the expiration of 36 | 2 | | months from the date of sale, the
certificate amount | 3 | | times 6 times the penalty bid at sale.
| 4 | | In the event that the property to be redeemed has | 5 | | been purchased
under Section 21-405, the penalty bid | 6 | | shall be 12% per penalty
period as set forth in | 7 | | subparagraphs (1) through (6) of this subsection (b).
| 8 | | The changes to this subdivision (b)(6) made by this | 9 | | amendatory Act of the
91st General Assembly are not a | 10 | | new enactment, but declaratory of existing
law.
| 11 | | (c) The total of all taxes, special assessments, | 12 | | accrued interest on those
taxes and special assessments and | 13 | | costs charged in connection with the payment
of those taxes | 14 | | or special assessments, which have been paid by the tax
| 15 | | certificate holder on or after the date those taxes or | 16 | | special assessments
became delinquent together with 12% | 17 | | penalty on each amount so paid for each
year or portion | 18 | | thereof intervening between the date of that payment and | 19 | | the
date of redemption.
In counties with less than | 20 | | 3,000,000 inhabitants, however, a tax certificate
holder | 21 | | may not pay
all or part of an installment of a subsequent | 22 | | tax or special assessment for any
year, nor shall any
| 23 | | tender of such a payment be accepted, until after the | 24 | | second or final
installment
of the subsequent tax or | 25 | | special assessment has become delinquent
or until after the
| 26 | | holder of the certificate of purchase has filed a petition |
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| 1 | | for a tax deed under
Section 22.30.
The person
redeeming | 2 | | shall also pay the amount of interest charged on the | 3 | | subsequent tax
or special assessment and paid as a penalty | 4 | | by the tax certificate holder.
This amendatory Act of
1995 | 5 | | applies to tax years beginning with the 1995 taxes, payable | 6 | | in 1996, and
thereafter.
| 7 | | (d) Any amount paid to redeem a forfeiture occurring | 8 | | subsequent to the
tax sale together with 12% penalty | 9 | | thereon for each year or portion thereof
intervening | 10 | | between the date of the forfeiture redemption and the date | 11 | | of
redemption from the sale.
| 12 | | (e) Any amount paid by the certificate holder for | 13 | | redemption of a
subsequently occurring tax sale.
| 14 | | (f) All fees paid to the county clerk under Section | 15 | | 22-5.
| 16 | | (g) All fees paid to the registrar of titles incident | 17 | | to registering
the tax certificate in compliance with the | 18 | | Registered Titles (Torrens) Act.
| 19 | | (h) All fees paid to the circuit clerk and the sheriff, | 20 | | a licensed or registered private detective, or the
coroner | 21 | | in connection with the filing of the petition for tax deed | 22 | | and
service of notices under Sections 22-15 through 22-30 | 23 | | and 22-40 in addition to
(1) a fee of $35 if a petition for | 24 | | tax deed has been filed, which fee shall
be posted to the | 25 | | tax judgement, sale, redemption, and forfeiture record, to | 26 | | be
paid to the purchaser or his or her assignee; (2) a fee |
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| 1 | | of $4 if a notice under
Section 22-5 has been filed, which | 2 | | fee shall be posted
to the tax judgment, sale, redemption, | 3 | | and forfeiture record, to be paid to
the purchaser or his | 4 | | or her assignee; (3) all costs paid to record a
lis pendens | 5 | | notice in connection with filing a petition under this | 6 | | Code; and (4) if a petition for tax deed has been filed, | 7 | | all fees up to $150 per redemption paid to a registered or | 8 | | licensed title insurance company or title insurance agent | 9 | | for a title search to identify all owners, parties | 10 | | interested, and occupants of the property, to be paid to | 11 | | the purchaser or his or her assignee.
The fees in (1) and | 12 | | (2) of this paragraph (h) shall be exempt from the posting
| 13 | | requirements of Section 21-360. The costs incurred in | 14 | | causing notices to be served by a licensed or registered | 15 | | private detective under Section 22-15, may not exceed the | 16 | | amount that the sheriff would be authorized by law to | 17 | | charge if those notices had been served by the sheriff.
| 18 | | (i) All fees paid for publication of notice of the tax | 19 | | sale in
accordance with Section 22-20.
| 20 | | (j) All sums paid to any county, city, village or | 21 | | incorporated town for
reimbursement under Section 22-35.
| 22 | | (k) All costs and expenses of receivership under | 23 | | Section 21-410, to the
extent that these costs and expenses | 24 | | exceed any income from the property in
question, if the | 25 | | costs and expenditures have been approved by the court
| 26 | | appointing the receiver and a certified copy of the order |
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| 1 | | or approval is filed
and posted by the certificate holder | 2 | | with the county clerk. Only actual costs
expended may be | 3 | | posted on the tax judgment, sale, redemption and forfeiture
| 4 | | record.
| 5 | | (Source: P.A. 95-195, eff. 1-1-08; 96-231, eff. 1-1-10; | 6 | | 96-1067, eff. 1-1-11.)
| 7 | | (35 ILCS 200/22-35)
| 8 | | Sec. 22-35. Reimbursement of a county or municipality | 9 | | before issuance of tax deed.
Except in any proceeding in which | 10 | | the tax purchaser is a county acting as a
trustee for
taxing | 11 | | districts as provided in Section 21-90,
an order for the | 12 | | issuance of a tax deed under this Code shall not be entered
| 13 | | affecting the title to or interest in any property in which a | 14 | | county, city, village or
incorporated town has an interest | 15 | | under the police and welfare power by
advancements made from | 16 | | public funds, until the purchaser or assignee makes
| 17 | | reimbursement to the county, city, village or incorporated town | 18 | | of the money so
advanced or the county, city, village, or town | 19 | | waives its lien on the property for
the money so advanced. | 20 | | However, in lieu of reimbursement or waiver, the
purchaser or
| 21 | | his or her
assignee may make application for and the court | 22 | | shall order that the tax
purchase be set aside as a sale in | 23 | | error. A filing or appearance fee shall not
be required of a | 24 | | county, city, village or incorporated town seeking to enforce | 25 | | its
claim under this Section in a tax deed proceeding.
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| 1 | | (Source: P.A. 93-490, eff. 8-8-03.)
| 2 | | (35 ILCS 200/22-40)
| 3 | | Sec. 22-40. Issuance of deed; possession.
| 4 | | (a) If the redemption period expires
and the property has | 5 | | not been redeemed and all taxes and special assessments
which | 6 | | became due and payable subsequent to the sale have been paid | 7 | | and all
forfeitures and sales which occur subsequent to the | 8 | | sale have been redeemed and
the notices required by law have | 9 | | been given and all advancements of public
funds under the | 10 | | police power made by a county, city, village or town under | 11 | | Section
22-35 have been paid and the petitioner has complied | 12 | | with all the provisions of
law entitling him or her to a deed, | 13 | | the court shall so find and shall enter an
order directing the | 14 | | county clerk on the production of the certificate of
purchase | 15 | | and a certified copy of the order, to issue to the purchaser or | 16 | | his or
her assignee a tax deed. The court shall insist on | 17 | | strict compliance with
Section 22-10 through 22-25. Prior to | 18 | | the entry of an order directing the
issuance of a tax deed, the | 19 | | petitioner shall furnish the court with a report of
proceedings | 20 | | of the evidence received on the application for tax deed and | 21 | | the
report of proceedings shall be filed and made a part of the | 22 | | court record.
| 23 | | (b) If taxes for years prior to the year or years sold are | 24 | | or become
delinquent subsequent to the date of sale, the court | 25 | | shall find
that the lien of those delinquent taxes has been or |
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| 1 | | will be merged into the tax
deed grantee's title if the court | 2 | | determines that
the tax deed grantee or any prior holder of the | 3 | | certificate of purchase, or
any
person or entity under common | 4 | | ownership or control with any such grantee or
prior holder of | 5 | | the certificate of purchase, was at no time the holder of any
| 6 | | certificate of purchase for the years sought to be merged.
If | 7 | | delinquent taxes are merged into the tax deed pursuant to this | 8 | | subsection,
the court shall enter an order declaring which | 9 | | specific taxes have been or
will
be merged into the tax deed | 10 | | title and directing the county treasurer and county
clerk to | 11 | | reflect that declaration in the warrant and judgment records;
| 12 | | provided,
that no such order shall be effective until a tax | 13 | | deed has been issued and
timely recorded. Nothing contained in | 14 | | this Section shall relieve any owner
liable for delinquent | 15 | | property taxes under this Code from the payment of the
taxes | 16 | | that have been merged into the title upon issuance of the tax | 17 | | deed.
| 18 | | (c) The county clerk is entitled to a fee of $10 in | 19 | | counties of
3,000,000 or more
inhabitants and $5 in counties | 20 | | with less than 3,000,000 inhabitants for the
issuance of the | 21 | | tax deed. The clerk may not include in a tax deed more than
one | 22 | | property as listed, assessed and sold in one description, | 23 | | except in cases
where several properties are owned by one | 24 | | person.
| 25 | | Upon application the court shall, enter an order to place | 26 | | the tax deed
grantee or the grantee's successor in interest in |
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| 1 | | possession of the property and may enter orders and grant | 2 | | relief as
may be necessary or desirable to maintain the grantee | 3 | | or the grantee's successor in interest in possession.
| 4 | | (d) The court shall retain jurisdiction to enter orders | 5 | | pursuant to
subsections (b) and (c) of this Section. This | 6 | | amendatory Act of the 92nd
General Assembly and this amendatory | 7 | | Act of the 95th General Assembly shall be construed as being | 8 | | declarative of existing law
and not as a new enactment.
| 9 | | (Source: P.A. 95-477, eff. 6-1-08 .)
| 10 | | Section 10. The Mobile Home Local Services Tax Enforcement | 11 | | Act is amended by changing Section 395 as follows:
| 12 | | (35 ILCS 516/395)
| 13 | | Sec. 395. Reimbursement of a county or municipality before | 14 | | issuance of tax
certificate of title. Except in any proceeding | 15 | | in which the tax purchaser is a county acting as trustee for | 16 | | taxing districts as provided in Section 35, an order for the | 17 | | issuance of a tax certificate of title
under this Act shall not | 18 | | be entered affecting the title to or interest in any
mobile | 19 | | home in which a county, city, village, or incorporated town has | 20 | | an interest
under the police and welfare power by
advancements | 21 | | made from public funds, until the purchaser or assignee makes
| 22 | | reimbursement to the county, city, village, or incorporated | 23 | | town of the money so
advanced or the county, city, village, or | 24 | | town waives its lien on the mobile home for
the money so |
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| 1 | | advanced. However, in lieu of reimbursement or waiver, the
| 2 | | purchaser or his or her
assignee may make application for and | 3 | | the court shall order that the tax
purchase be set aside as a | 4 | | sale in error. A filing or appearance fee shall not
be required | 5 | | of a county, city, village, or incorporated town seeking to | 6 | | enforce its
claim under this Section in a tax certificate of | 7 | | title proceeding.
| 8 | | The changes made by this amendatory Act of the 94th General | 9 | | Assembly are intended to be declarative of existing law.
| 10 | | (Source: P.A. 94-358, eff. 7-29-05.)
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