(35 ILCS 515/6) (from Ch. 120, par. 1206)
Sec. 6.
Computation, certification, and distribution of tax.
Except as
otherwise provided in this Section, within 60 days of
receipt of each registration form, the county clerk or, in counties in
which a county assessor is elected pursuant to Section 3-45 of the Property
Tax Code, the county assessor shall compute
the tax due, as provided in Section 3, and certify the tax to the county
treasurer who shall mail the tax bill to the owner of such mobile home at the
time he receives the certification or on the annual billing date, whichever
occurs later. If the registration form is accompanied by a receipt for
privilege taxes paid in Illinois for the current tax year, no further privilege
tax shall be imposed for the remainder of the current tax year. If the mobile
home is initially harbored after the annual liability date, as provided in
Section 3 of this Act, the county clerk or county assessor shall reduce such
tax 1/12 for each month that has passed since such annual liability date. A
mobile home harbored after the first day of such month shall be considered
to have been harbored for the entire month for the purposes of this
Section. Thereafter, for taxable years prior to taxable year 2003,
except for the year 1976, the county clerk or county
assessor shall compute such tax as of the first day of June of each year
and certify the tax to the county treasurer.
For taxable year 2003 and thereafter, the county clerk or county assessor
shall compute the tax as of the first day of March of each year and certify the
tax to the county treasurer.
Such tax shall be due and
payable to the county treasurer within 60 days after the treasurer mails
the tax bill to the address of record. The first tax bill mailed for taxable
year 2003 shall include the following notice: "The manner in which delinquent
taxes on mobile homes are collected has been changed by the enactment of the
Mobile Home Local Services Tax Enforcement Act. Failure to pay this tax can
result in a penalty of $25 per month." The county treasurer shall distribute
such taxes to the local taxing districts within the boundaries
of which such mobile homes are located, in the same proportion as the
property taxes collectible for each such taxing district in the prior year.
In order to effect the change of the annual billing date and the date of
liability, provided for by this amendatory Act of 1975, the county clerk
shall compute such tax as of July 1, 1976, for the 1/2 year period from
July 1, 1976, through December 31, 1976, at 1/2 the amount of the annual
tax. The tax for such period shall be certified, billed, collected and
distributed in the same manner as is provided in this Section
as taxes for a full year, and shall be subject to a proportionate reduction
if the mobile home is initially harbored after July 1, 1976 and before January
1, 1977.
(Source: P.A. 92-807, eff. 1-1-03.)
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