[ Search ] [ Legislation ]
[ Home ] [ Back ] [ Bottom ]
| [ Introduced ] | [ House Amendment 001 ] |
91_HB3360eng HB3360 Engrossed LRB9112242SMcb 1 AN ACT to amend the Property Tax Code by changing 2 Sections 21-105, 21-440 and 22-15. 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 Sections 21-105, 21-440, and 22-15 as follows: 7 (35 ILCS 200/21-105) 8 Sec. 21-105. Liability of owner; rights of tax 9 purchaser. Nothing in Sections 21-90, 21-95, and 21-100 shall 10 relieve any owner liable for delinquent property taxes under 11 this Code from the payment of any delinquent taxes or liens 12 which have become null and void under those Sections. 13 Sections 21-95 and 21-100 shall not adversely affect the 14 rights or interests of the holder of any bona fide 15 certificate of purchase of the property for delinquent taxes. 16 However, upon acquisition of property by a governmental unit 17 as set forth in Section 21-95, the rights and interests of 18 the holder of any bona fide certificate of purchase of the 19 property for delinquent taxes shall be limited to a sale in 20 error and a refund as provided under Section 21-310. 21 (Source: P.A. 91-177, eff. 1-1-00.) 22 (35 ILCS 200/21-440) 23 Sec. 21-440. Action for collection of taxes and special 24 assessments. The county board, as trustee for all taxing 25 districts having an interest in the property's taxes or 26 special assessments, may, at any time after final judgment 27 and order of sale against delinquent property under Section 28 21-180, institute a civil action in the name of the People of 29 the State of Illinois in the circuit court for the whole 30 amount due for taxes and special assessments on the HB3360 Engrossed -2- LRB9112242SMcb 1 delinquent or forfeited property. Any county, city, village, 2 incorporated town, school district or other municipal 3 corporation to which any tax or special assessment is due, 4 may, at any time after final judgment under Section 21-180, 5 institute a civil action in its own name, in the circuit 6 court, for the amount of the tax or special assessment due to 7 it on the delinquent or forfeited property, and prosecute the 8 same to final judgment. On the sale of any property following 9 judgment in the civil action, the county, city, village, 10 incorporated town, school district or other municipal 11 corporation, interested in the collection of the tax, may 12 become purchaser at the sale. If the property so sold is not 13 redeemed the purchaser may acquire, hold, sell or dispose of 14 the title thereto, the same as individuals may do under the 15 laws of this State. In any action for delinquent or 16 forfeited taxes, the fact that property was assessed to a 17 person shall be prima facie evidence that the person was the 18 owner thereof, and was liable for the taxes for the year or 19 years for which the assessment was made. That fact may be 20 proved by the introduction in evidence of the proper 21 assessment book or roll, or other competent proof. Any 22 judgment rendered for delinquent or forfeited general taxes 23 under this Section shall include the costs of the action and 24 reasonable attorney's fees. 25 (Source: P.A. 86-949; 88-455.) 26 (35 ILCS 200/22-15) 27 Sec. 22-15. Service of notice. The purchaser or his or 28 her assignee shall give the notice required by Section 22-10 29 by causing it to be published in a newspaper as set forth in 30 Section 22-20. In addition, the notice shall be served by a 31 sheriff (or if he or she is disqualified, by a coroner) of 32 the county in which the property, or any part thereof, is 33 located upon owners who reside on any part of the property HB3360 Engrossed -3- LRB9112242SMcb 1 sold by leaving a copy of the notice with those owners 2 personally. 3 In counties of 3,000,000 or more inhabitants where a 4 taxing district is a petitioner for tax deed pursuant to 5 Section 21-90, and in any case in which a county board is 6 petitioner for a tax deed pursuant to Section 21-90, in lieu 7 of service by the sheriff or coroner the notice may be served 8 by a special process server appointed by the circuit court as 9 provided in this Section. The taxing district may move prior 10 to filing one or more petitions for tax deed for appointment 11 of such a special process server. The court, upon being 12 satisfied that the person named in the motion is at least 18 13 years of age and is capable of serving notice as required 14 under this Code, shall enter an order appointing such person 15 as a special process server for a period of one year. The 16 appointment may be renewed for successive periods of one year 17 each by motion and order, and a copy of the original and any 18 subsequent order shall be filed in each tax deed case in 19 which a notice is served by the appointed person. Delivery 20 of the notice to and service of the notice by the special 21 process server shall have the same force and effect as its 22 delivery to and service by the sheriff or coroner. 23 The same form of notice shall also be served upon all 24 other owners and parties interested in the property, if upon 25 diligent inquiry they can be found in the county, and upon 26 the occupants of the property in the following manner: 27 (a) as to individuals, by (1) leaving a copy of the 28 notice with the person personally or (2) by leaving a 29 copy at his or her usual place of residence with a person 30 of the family, of the age of 13 years or more, and 31 informing that person of its contents. The person making 32 the service shall cause a copy of the notice to be sent 33 by registered or certified mail, return receipt 34 requested, to that party at his or her usual place of HB3360 Engrossed -4- LRB9112242SMcb 1 residence; 2 (b) as to public and private corporations, 3 municipal, governmental and quasi-municipal corporations, 4 partnerships, receivers and trustees of corporations, by 5 leaving a copy of the notice with the person designated 6 by the Civil Practice Law. 7 If the property sold has more than 4 dwellings or other 8 rental units, and has a managing agent or party who collects 9 rents, that person shall be deemed the occupant and shall be 10 served with notice instead of the occupants of the individual 11 units. If the property has no dwellings or rental units, but 12 economic or recreational activities are carried on therein, 13 the person directing such activities shall be deemed the 14 occupant. Holders of rights of entry and possibilities of 15 reverter shall not be deemed parties interested in the 16 property. 17 When a party interested in the property is a trustee, 18 notice served upon the trustee shall be deemed to have been 19 served upon any beneficiary or note holder thereunder unless 20 the holder of the note is disclosed of record. 21 When a judgment is a lien upon the property sold, the 22 holder of the lien shall be served with notice if the name of 23 the judgment debtor as shown in the transcript, certified 24 copy or memorandum of judgment filed of record is identical, 25 as to given name and surname, with the name of the party 26 interested as it appears of record. 27 If any owner or party interested, upon diligent inquiry 28 and effort, cannot be found or served with notice in the 29 county as provided in this Section, and the person in actual 30 occupancy and possession is tenant to, or in possession under 31 the owners or the parties interested in the property, then 32 service of notice upon the tenant, occupant or person in 33 possession shall be deemed service upon the owners or parties 34 interested. HB3360 Engrossed -5- LRB9112242SMcb 1 If any owner or party interested, upon diligent inquiry 2 and effort cannot be found or served with notice in the 3 county, then the person making the service shall cause a copy 4 of the notice to be sent by registered or certified mail, 5 return receipt requested, to that party at his or her 6 residence, if ascertainable. 7 (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.) 8 Section 99. Effective date. This Act takes effect upon 9 becoming law.