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91_HB4350
LRB9111510SMmb
1 AN ACT to amend the Property Tax Code by changing Section
2 21-310.
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 21-310 as follows:
7 (35 ILCS 200/21-310)
8 Sec. 21-310. Sales in error.
9 (a) When, upon application of the county collector, the
10 owner of the certificate of purchase tax purchaser, or a
11 municipality which owns or has owned the property ordered
12 sold, it appears to the satisfaction of the court which
13 ordered the property sold that any of the following
14 subsections are applicable, the court shall declare the sale
15 to be a sale in error:
16 (1) the property was not subject to taxation,
17 (2) the taxes or special assessments had been paid
18 prior to the sale of the property,
19 (3) there is a double assessment,
20 (4) the description is void for uncertainty,
21 (5) the assessor, chief county assessment officer,
22 board of review, or board of appeals has made an error
23 (other than an error of judgment as to the value of any
24 property),
25 (6) prior to the tax sale a voluntary or
26 involuntary petition has been filed by or against the
27 legal or beneficial owner of the property requesting
28 relief under the provisions of 11 U.S.C. Chapter 7, 11,
29 12, or 13, or
30 (7) a municipality has acquired the property (i)
31 through the foreclosure of a lien authorized under
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1 Section 11-31-1 of the Illinois Municipal Code or through
2 a judicial deed issued under that Section or (ii) through
3 foreclosure of a receivership certificate lien.
4 (b) When, upon application of the owner of the
5 certificate of purchase tax purchaser or his or her assignee
6 only, it appears to the satisfaction of the court which
7 ordered the property sold that any of the following
8 subsections are applicable, the court shall declare the sale
9 to be a sale in error:
10 (1) A voluntary or involuntary petition under the
11 provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
12 filed subsequent to the tax sale and prior to the
13 issuance of the tax deed.
14 (2) The improvements upon the property sold have
15 been substantially destroyed or rendered uninhabitable or
16 otherwise unfit for occupancy subsequent to the tax sale
17 and prior to the issuance of the tax deed.
18 (3) There is an interest held by the United States
19 in the property sold which could not be extinguished by
20 the tax deed.
21 (4) The real property contains a hazardous
22 substance, hazardous waste, or underground storage tank
23 that would require cleanup or other removal under any
24 federal, State, or local law, ordinance, or regulation,
25 only if the tax purchaser purchased the property without
26 actual knowledge of the hazardous substance, hazardous
27 waste, or underground storage tank. This paragraph (4)
28 applies only to tax purchases occurring after January 1,
29 1990 and if the owner of the certificate of purchase tax
30 purchaser or his or her assignee has made application for
31 a sale in error at any time before the issuance of a tax
32 deed.
33 If a sale is declared to be a sale in error, the county
34 clerk shall make entry in the tax judgment, sale, redemption
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1 and forfeiture record, that the property was erroneously
2 sold, and the county collector shall, on demand of the owner
3 of the certificate of purchase, refund the amount paid, pay
4 any interest and costs as may be ordered under Sections
5 21-315 through 21-335, and cancel the certificate so far as
6 it relates to the property. The county collector shall deduct
7 from the accounts of the appropriate taxing bodies their pro
8 rata amounts paid.
9 The changes made by this amendatory Act of the 91st
10 General Assembly are declarative of existing law.
11 (Source: P.A. 91-177, eff. 1-1-00; 91-357, eff. 7-29-99.)