State of Illinois
91st General Assembly
Legislation

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91_HB1317eng

 
HB1317 Engrossed                              LRB9103405PTdvA

 1        AN ACT to amend the Property Tax Code by changing Section
 2    18-250.

 3        Be  it  enacted  by  the People of the State of Illinois,
 4    represented in the General Assembly:

 5        Section 5.  The Property Tax Code is amended by  changing
 6    Section 18-250 as follows:

 7        (35 ILCS 200/18-250)
 8        Sec.  18-250.  Additions  to  forfeited  taxes and unpaid
 9    special assessments; fee for estimate.
10        (a)  When any property has been forfeited  for  taxes  or
11    special  assessments,  the  clerk shall compute the amount of
12    back  taxes  and  special  assessments,  interest,  statutory
13    costs, and printer's fees  remaining  due,  with  one  year's
14    interest  on  all  taxes  forfeited,  and enter them upon the
15    collector's books as separate  items.   Except  as  otherwise
16    provided  in  Section 21-375, the aggregate so computed shall
17    be collected in  the  same  manner  as  the  taxes  on  other
18    property  for  that year.  The county clerk shall examine the
19    forfeitures, and strike all errors and  make  corrections  as
20    necessary.   Interest added to forfeitures under this Section
21    shall be at the rate of 12% per year.
22        (b)  In counties  with  3,000,000  or  more  inhabitants,
23    taxes  first extended for prior years, or previously extended
24    for prior years for which application for judgment and  order
25    of  sale is not already pending, shall be added to the tax of
26    the current year, with interest and costs as provided by law.
27    Forfeitures shall not be so added, but they  shall  remain  a
28    lien  on the property upon which they were charged until paid
29    or sold as provided by law.  There shall  be  added  to  such
30    forfeitures  annually  the same interest as would be added if
31    forfeited annually, until paid or sold, and the  addition  of
 
HB1317 Engrossed            -2-               LRB9103405PTdvA
 1    each   year's   interest   shall  be  considered  a  separate
 2    forfeiture.   Forfeitures  may  be  redeemed  in  the  manner
 3    provided in Section  21-370  or  21-375.  Taxes  and  special
 4    assessments  for  which application for judgment and order of
 5    sale is pending, or entered but  not enforced for any reason,
 6    shall not be added to the tax for the current year.  However,
 7    if the taxes  and  special  assessments  remain  unpaid,  the
 8    property,  shall  be  advertised and sold under judgments and
 9    orders of sale to be  entered  in  pending  applications,  or
10    already  entered  in  prior applications, including judgments
11    and orders  of  sale  under  which  the  purchaser  fails  to
12    complete his or her purchase.
13        (c)  In  counties  with 3,000,000 or more inhabitants, on
14    or before January 1, 2005 and during  each  year  thereafter,
15    the  county  clerk  shall compute the amount of taxes on each
16    property that remain due or forfeited for any year  prior  to
17    the  current  year  and  have  not become subject to Sections
18    20-180 through 20-190, and the clerk  shall  enter  the  same
19    upon  the  collector's  warrant  books of the current and all
20    following years as separate items in a suitable column.   The
21    county  clerk shall examine the collector's warrant books and
22    the Tax Judgment, Sale, Redemption and Forfeiture records for
23    the appropriate years and may take any other actions  as  the
24    clerk  finds to be necessary or convenient in order to comply
25    with this subsection.  On and after  January  1,  2005,  when
26    making the annual collector's books showing general taxes due
27    on real property for the year 1994, and all subsequent years,
28    shall  compute the amount of taxes for the year 1993, and all
29    subsequent years, remaining due or forfeited on the  property
30    with  interest, statutory costs, and printer's fees and enter
31    them upon the  collector's  books  as  separate  items  in  a
32    suitable  column.  The  aggregate amount so computed shall be
33    collected in the same manner  as  the  taxes  on  other  real
34    property  for that year are collected. The county clerk shall
 
HB1317 Engrossed            -3-               LRB9103405PTdvA
 1    first carefully examine the list, strike all errors from  the
 2    list, and otherwise make such corrections as may be necessary
 3    with  respect  to the property or tax. In 1995 and continuing
 4    for 5 years thereafter, the county  clerk,  when  making  the
 5    annual  collector's  books  showing general taxes due for the
 6    years 1994 through 1999, shall also commence  an  examination
 7    of  the collector's warrant books and the Tax Judgment, Sale,
 8    Redemption, and Forfeiture record for tax years  previous  to
 9    1993  and  note  all taxes remaining due or forfeited against
10    real property that have not since become subject to  Sections
11    1  through  5  of the Uncollectable Tax Act. The county clerk
12    may perform the examination alphabetically or numerically  by
13    township,  or  by  any other convenient method. Following the
14    examination,  all  taxes  remaining  due  or  forfeited,   as
15    disclosed  by  the  examination,  shall  be  entered upon the
16    collector's books of the following year in the same manner as
17    taxes remaining due or forfeited for 1993 were  entered.  The
18    county  clerk shall complete the examination of all townships
19    in the county on or before January 1, 2000,  and  proceed  to
20    enter such due and forfeited taxes on the collector's warrant
21    books for the years 1994 through 1999. Thereafter, any taxes
22    for any year remaining due or forfeited against real property
23    in such county not entered on the current collector's warrant
24    books for 1994 through 1999 shall be deemed uncollectible and
25    void,  but  shall  not  be  subject  to  the posting or other
26    requirements  of   Sections   20-180   through   20-190   the
27    Uncollectable Tax Act.
28        (d)  In  counties  with  100,000 or more inhabitants, the
29    county clerk shall, when making the annual collector's books,
30    in  a  suitable  column,  insert   and   designate   previous
31    forfeitures  of general taxes by the word "forfeiture", to be
32    stamped opposite each property forfeited at the last previous
33    tax sale for general taxes  and  not  redeemed  or  purchased
34    previous  to  the  completion  of  the collector's books. The
 
HB1317 Engrossed            -4-               LRB9103405PTdvA
 1    collectors of  general  taxes  shall  stamp  upon  all  bills
 2    rendered   and   receipts   given   the  information  on  the
 3    collector's books regarding forfeiture of general taxes,  and
 4    the  stamped  notation  shall also refer the recipient to the
 5    county clerk for full information. The county clerk shall  be
 6    allowed  to collect from the person requesting an estimate of
 7    costs of redemption of a forfeited property, the fee provided
 8    by law.
 9    (Source:  P.A.  88-455;  incorporates  88-451;  88-670,  eff.
10    12-2-94.)

11        Section 99.  Effective date.  This Act takes effect  upon
12    becoming law.

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