(35 ILCS 200/21-40)
Sec. 21-40.
Ordinance for delayed due date; accrual of interest.
(a) In any county with less than 3,000,000 inhabitants,
the county board may adopt an ordinance under which 50% of each installment
of taxes shall not become delinquent until 60 days after each installment
would otherwise become delinquent under Sections 21-15, 21-20, 21-25 or 21-30.
(b) Beginning with installments of taxes and special assessments payable
in 1994, in any county that has been designated, in whole or in part, as a
disaster area by the President of the United States or the Governor of the
State of Illinois due to a disaster that occurred during the calendar year
in which the taxes are payable or in the preceding calendar year, the county
board may adopt an ordinance or resolution under which interest allowed to be
assessed on special assessments or allowed to be assessed under Sections 21-15,
21-20, and 21-25 on delinquent installments of taxes for real property within
one or more townships (or congressional townships if the assessor's books are
organized by congressional townships) designated by the county board, that have
been affected by the disaster does
not accrue until the court enters the order for sale
of the property. The ordinance or resolution shall provide that a person may
pay a delinquent installment of taxes or special assessment without
interest being assessed until the
last working day before the court enters the order for sale of the property.
If adopted, the ordinance or resolution must establish a procedure for affected
property owners to make application to a designated county official who
shall determine, according to the guidelines in the ordinance or resolution,
whether the property is substantially damaged or adversely affected and shall
approve damaged or adversely affected property for the delay in accrual of
interest specified in the ordinance or resolution. The designated county
official shall notify the county collector of the parcel
number and the name of the owner of property approved for relief.
(c) (1) The governing authority of any county that has been designated, in
whole or in part, as a disaster area by the President of the United States or
the Governor of the State of Illinois may adopt an ordinance or resolution
modifying the provisions of this Act relating to any specified installment or
installments of real property tax or special assessment on real property that
is situated within the designated disaster area and that is determined, in the
manner provided in the ordinance or resolution, to be substantially damaged or
adversely affected as a result of that disaster.
The ordinance or resolution may:
(A) postpone the date on which any specified |
| installment or installments of tax due on that real property in the current year becomes or became delinquent under Section 21-15, 21-20, or 21-25;
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(B) exempt any specified installment or installments
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| of tax due on that real property from the interest penalty provided under Section 21-15, 21-20, or 21-25 until the postponed delinquency date established by the ordinance or resolution;
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(C) postpone the date on which a special assessment
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| due on that real property in the current year becomes or became delinquent; and exempt a special assessment due on that real property from any interest penalty until the postponed delinquency date established by the ordinance or resolution; and
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(D) order the county collector not to give notice of
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| application for judgment for sale under Section 21-110 or 21-120 and not to apply for judgment and order of sale under Section 21-150, until after the postponed delinquency date for the final installment of tax or special assessment due on that real property as established in the ordinance or resolution.
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(2) The ordinance or resolution shall establish a procedure for owners of
real property situated in the designated disaster area to make application to a
designated county official, who shall determine, within the guidelines
established by the ordinance or resolution, if the property is substantially
damaged or adversely affected and approve the property for relief as specified
in the ordinance or resolution adopted under this subsection (c). The
designated county official shall notify the county collector of the parcel
number and name of the property owner of property approved for relief.
(3) The ordinance or resolution may also direct the county collector to
give a credit against a special assessment or the extension of the general
corporate levy of the county for
the year following the year in which the disaster is declared to the owner of
property approved for relief in an amount equal to any interest penalty paid by
that owner on any specified installment or installments of tax due on that
property in the year the disaster is declared, if that interest penalty was
paid before the ordinance or resolution was adopted or before the postponed
delinquency dates.
(4) The ordinance or resolution may also direct the county collector to
refund any installment or installments, and any special assessment or
interest penalties thereon, of tax due, in the year the disaster is declared,
on property approved for relief, that have been paid by the holder of a
certificate of purchase for a prior year on that property.
(Source: P.A. 88-455; 88-518; 88-660, eff. 9-16-94; 89-89, eff. 6-30-95.)
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(35 ILCS 200/21-45)
Sec. 21-45. Failure to issue tax bill in prior year. In the event no tax
bill was issued as provided in Section 21-30, on any property in any previous
year for any reason, one tax bill shall be prepared and mailed by July 1 of the
year subsequent to the year in which no tax bill was issued, and taxes on that
property for that year only shall bear interest after the first day of August
of that year. In counties with fewer than 3,000,000 inhabitants, interest shall accrue at the rate of 1 1/2% per month or portion thereof until paid or
forfeited. In counties with 3,000,000 or more inhabitants, if the taxes are for a tax year before tax year 2023, then interest shall accrue at the rate of 1.5% per month, or portion thereof, until paid or forfeited. In counties with 3,000,000 or more inhabitants, if the taxes are for the 2023 tax year or any tax year thereafter, then interest shall accrue at the rate of 0.75% per month, or portion thereof, until paid or forfeited.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-75)
Sec. 21-75.
Lien for taxes.
The taxes upon property, together with all
penalties, interests and costs that may accrue thereon, shall be a prior and
first lien on the property, superior to all other liens and encumbrances, from
and including the first day of January in the year in which the taxes are
levied until the taxes are paid or until the property is sold under this Code.
(a) Foreclosure - Property forfeited for 2 or more years. A lien may be
foreclosed, in the circuit court in the name of the People of the State of
Illinois, whenever the taxes for 2 or more years on the same description of
property have been forfeited to the State. The property may be sold under the
order of the court by the person having authority to receive County taxes, with
notice to interested parties and right of redemption from the sale, (except
that the interest or any other amount to be paid upon redemption in addition to
the amount for which the property was sold shall be as provided herein), as
provided in Sections 21-345 through 21-365 and 21-380, and in conformity with
Section 8 of Article IX of the Illinois Constitution.
In any action to foreclose the lien for delinquent taxes brought by the
People of the State of Illinois when the taxes for 2 or more years on the same
description of property have been forfeited to the State, service of process
shall be made in the manner now prescribed by law. All owners, parties
interested, and occupants of any property against which tax liens are sought to
be foreclosed shall be named as parties defendant, and shall be served in the
manner and form as provided by law for the service of defendants in
foreclosures of lien or encumbrances upon real estate. In case there are other
parties with ownership interests in the property, they shall be named in the
notice under the designation "unknown owners".
(b) Redemption interest. The interest to be paid upon redemption from all
tax foreclosure sales held under this Section shall be:
(1) If redeemed within 2 months from the date of the |
| sale, 3% per month upon the amount for which the property was sold for each of the first 2 months, or fraction thereof;
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(2) If redeemed between 2 and 6 months from the date
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| of the sale, 12% of the amount of sale;
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(3) If redeemed between 6 and 12 months from the date
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| of the sale, 24% of the amount of sale;
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(4) If redeemed between 12 and 18 months from the
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| date of the sale, 36% of the amount of sale;
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(5) If redeemed between 18 and 24 months from the
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| date of the sale, 48% of the amount of sale;
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(6) If redeemed after 24 months from the date of
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| sale, the 48% for the 24 months plus interest at 6% per year thereafter.
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(c) Enforcement of lien from rents and profits. A lien under this Section
may be enforced at any time after 6 months from the day the tax becomes
delinquent out of the rents and profits of the land accruing, or accrued and
under the control or jurisdiction of a court. This process may be initiated by
the county board of the county or by the corporate authorities of any taxing
body entitled to receive any part of the delinquent tax, by petition in any
pending suit having jurisdiction of the land, or in any application for
judgment and order of sale of lands for delinquent taxes in which the land is
included, in the name of the People of the State of Illinois.
The process, practice and procedure under this subsection shall be the same
as provided in the Civil Practice Law and the Supreme Court Rules adopted in
relation to that Law, except that receivers may be appointed on not less than 3
days' written notice to owners of record or persons in possession. In all
petitions the court shall have power to appoint the county collector to take
possession of the property only for the purpose of collecting the rents, issues
and profits therefrom, and to apply them in satisfaction of the tax lien. When
the taxes set forth in the petition are paid in full, the receiver shall be
discharged. If the taxes described in the petition are reduced by the final
judgment of a court, the county collector shall immediately refund all moneys
collected by him or her as receiver over and above the taxes as reduced, and
shall deduct that amount from the moneys thereafter distributed to the taxing
bodies which received the tax revenue.
In proceedings to foreclose the tax lien, or in petitions to enforce the
lien, the amount due on the collector's books against the property shall be
prima facie evidence of the amount of taxes against the property. When any
taxes are collected, they shall be paid to the county collector, to be
distributed by him or her to the authorities entitled to them. All sales made
under this Section shall be conducted under the order and supervision of the
court by the county collector.
An action to foreclose the lien for delinquent taxes under this Code is an
action in rem.
(Source: P.A. 84-551; 88-455.)
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