State of Illinois
91st General Assembly
Legislation

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91_SB1837

 
                                               LRB9109828SMdv

 1        AN ACT concerning taxes.

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

 4        Section  5.  The Property Tax Code is amended by changing
 5    Sections 22-15, 22-25, 22-40, 22-50, and 22-80 as follows:

 6        (35 ILCS 200/22-15)
 7        Sec. 22-15.  Service of notice. The purchaser or  his  or
 8    her  assignee shall give the notice required by Section 22-10
 9    by causing it to be published in a newspaper as set forth  in
10    Section  22-20. In addition, the notice shall be delivered to
11    served by a sheriff (or if he or she is disqualified, to by a
12    coroner) of the county in which the  property,  or  any  part
13    thereof, is located for service upon owners who reside on any
14    part  of  the  property sold by  leaving a copy of the notice
15    with those owners personally.
16        In counties of 3,000,000  or  more  inhabitants  where  a
17    taxing  district  is  a  petitioner  for tax deed pursuant to
18    Section 21-90, in lieu of service by the sheriff  or  coroner
19    the  notice  may  be  served  by  a  special  process  server
20    appointed  by  the circuit court as provided in this Section.
21    The taxing district may move prior  to  filing  one  or  more
22    petitions  for  tax  deed  for  appointment of such a special
23    process server.  The court, upon  being  satisfied  that  the
24    person named in the motion is at least 18 years of age and is
25    capable  of serving notice as required under this Code, shall
26    enter an order appointing such person as  a  special  process
27    server  for  a  period  of  one year.  The appointment may be
28    renewed for successive periods of one year each by motion and
29    order, and a copy of the original and  any  subsequent  order
30    shall  be  filed  in  each tax deed case in which a notice is
31    served by the appointed person.  Delivery of  the  notice  to
 
                            -2-                LRB9109828SMdv
 1    and service of the notice by the special process server shall
 2    have the same force and effect as its delivery to and service
 3    by the sheriff or coroner.
 4        The  same  form  of  notice  shall also be delivered to a
 5    sheriff (or if he or she is disqualified to a coroner) of the
 6    county in which  the  property,  or  any  party  thereof,  is
 7    located  for service served upon all other owners and parties
 8    interested in the property, if upon diligent inquiry they can
 9    be found in  the  county,  and  upon  the  occupants  of  the
10    property in the following manner:
11             (a)  as to individuals, by (1) leaving a copy of the
12        notice  with  the  person  personally or (2) by leaving a
13        copy at his or her usual place of residence with a person
14        of the family, of the  age  of  13  years  or  more,  and
15        informing that person of its contents.  The person making
16        the  service  shall cause a copy of the notice to be sent
17        by  registered  or   certified   mail,   return   receipt
18        requested,  to  that  party  at his or her usual place of
19        residence;
20             (b)  as  to   public   and   private   corporations,
21        municipal, governmental and quasi-municipal corporations,
22        partnerships,  receivers and trustees of corporations, by
23        leaving a copy of the notice with the  person  designated
24        by the Civil Practice Law.
25        If  the  property sold has more than 4 dwellings or other
26    rental units,  and has a managing agent or party who collects
27    rents, that person shall be deemed the occupant and shall  be
28    served with notice instead of the occupants of the individual
29    units.  If the property has no dwellings or rental units, but
30    economic  or  recreational activities are carried on therein,
31    the person directing such  activities  shall  be  deemed  the
32    occupant.   Holders  of  rights of entry and possibilities of
33    reverter shall  not  be  deemed  parties  interested  in  the
34    property.
 
                            -3-                LRB9109828SMdv
 1        When  a  party  interested  in the property is a trustee,
 2    notice served upon the trustee shall be deemed to  have  been
 3    served  upon any beneficiary or note holder thereunder unless
 4    the holder of the note is disclosed of record.
 5        When a judgment is a lien upon  the  property  sold,  the
 6    holder of the lien shall be served with notice if the name of
 7    the  judgment  debtor  as  shown in the transcript, certified
 8    copy or  memorandum of judgment filed of record is identical,
 9    as to given name and surname, with  the  name  of  the  party
10    interested as it appears of record.
11        If  any  owner or party interested, upon diligent inquiry
12    and effort, cannot be found or  served  with  notice  in  the
13    county  as provided in this Section, and the person in actual
14    occupancy and possession is tenant to, or in possession under
15    the owners or the parties interested in  the  property,  then
16    service  of  notice  upon  the  tenant, occupant or person in
17    possession shall be deemed service upon the owners or parties
18    interested.
19        If any owner or party interested, upon  diligent  inquiry
20    and  effort  cannot  be  found  or  served with notice in the
21    county, then the person making the service shall cause a copy
22    of the notice to be sent by  registered  or  certified  mail,
23    return  receipt  requested,  to  that  party  at  his  or her
24    residence, if ascertainable.
25        Service of the notice provided for in this Section  shall
26    be  satisfied  if the owner, occupant, or interested party is
27    served with the required notice or has actual notice  of  the
28    filing  of  the  tax  deed  petition  prior to the end of the
29    redemption period.  Service upon a party as owner,  occupant,
30    or  interested party shall satisfy service upon that party as
31    to any other  such  interests  held  by  that  party  in  the
32    property.
33    (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
 
                            -4-                LRB9109828SMdv
 1        (35 ILCS 200/22-25)
 2        Sec.  22-25.  Mailed  notice.  In  addition to the notice
 3    required to be delivered to the sheriff (or if he or  she  is
 4    disqualified,  to  the coroner) served not less than 3 months
 5    nor more than 5 months prior to the expiration of the  period
 6    of  redemption,  the  purchaser  or his or her assignee shall
 7    prepare and deliver to the clerk of the Circuit Court of  the
 8    county  in which the property is located, the notice provided
 9    for in this Section, together with the  statutory  costs  for
10    mailing   the   notice  by  certified  mail,  return  receipt
11    requested.  The form of notice to  be  mailed  by  the  clerk
12    shall  be identical in form to that provided by Section 22-10
13    for service upon owners  residing  upon  the  property  sold,
14    except  that  it  shall  bear  the signature of the clerk and
15    shall designate the parties to whom it is to be mailed.   The
16    clerk  may  furnish  the form.  The clerk shall promptly mail
17    the notices delivered to him or her by certified mail, return
18    receipt requested. The certificate of the clerk  that  he  or
19    she   has  mailed  the  notices,  together  with  the  return
20    receipts, shall be filed in and made  a  part  of  the  court
21    record.   The  notices  shall  be mailed to the owners of the
22    property at their last known addresses, and to those  persons
23    who are entitled to service of notice as occupants.
24    (Source: P.A. 86-949; 87-1189; 88-455.)

25        (35 ILCS 200/22-40)
26        Sec. 22-40.  Issuance of deed; possession.
27        (a)  If  the  redemption  period expires and the property
28    has not been redeemed and all taxes and  special  assessments
29    which became due and payable subsequent to the sale have been
30    paid  and all forfeitures and sales which occur subsequent to
31    the sale have been redeemed and the notices required  by  law
32    have  been  given  and all advancements of public funds under
33    the police power made  by  a  city,  village  or  town  under
 
                            -5-                LRB9109828SMdv
 1    Section  22-35 have been paid and the petitioner has complied
 2    with  all  the  provisions  of  law entitling him or her to a
 3    deed, the court shall  so  find  and  shall  enter  an  order
 4    directing   the   county  clerk  on  the  production  of  the
 5    certificate of purchase and a certified copy of the order, to
 6    issue to the purchaser or his or her  assignee  a  tax  deed.
 7    The  court  shall  insist  on  strict compliance with Section
 8    22-10  through  22-25.   Prior  to  the  entry  of  an  order
 9    directing the issuance of a tax deed,  the  petitioner  shall
10    furnish  the  court  with  a  report  of  proceedings  of the
11    evidence received on the application for  tax  deed  and  the
12    report  of  proceedings shall be filed and made a part of the
13    court record. The order itself is prima facie evidence of the
14    purchaser's or his or her assignee's compliance with all  the
15    provisions of law entitling him or her to a deed.
16        (b)  If  taxes  for  years  prior to the year sold remain
17    delinquent at  the  time  of  the  tax  deed  hearing,  those
18    delinquent taxes may be merged into the tax deed if the court
19    determines that all other requirements for receiving an order
20    directing  the  issuance  of  the  tax deed are fulfilled and
21    makes a further determination under either paragraph  (1)  or
22    (2).
23             (1)  Incomplete estimate.
24                  (A)  The  property in question was purchased at
25             an annual sale; and
26                  (B)  the statement and  estimate  of  forfeited
27             general taxes furnished by the county clerk pursuant
28             to  Section  21-240 failed to include all delinquent
29             taxes as of the date of that estimate's issuance.
30             (2)  Vacating order.
31                  (A)  The petitioner furnishes the court with  a
32             certified copy of an order vacating a prior sale for
33             the subject property;
34                  (B)  the  order  vacating  the sale was entered
 
                            -6-                LRB9109828SMdv
 1             after the date of purchase for the subject taxes;
 2                  (C)  the sale in error was granted pursuant  to
 3             paragraphs  (1),  (2),  or  (4) of subsection (b) of
 4             Section 21-310 or Section 22-35; and
 5                  (D)  the tax purchaser who received the sale in
 6             error has no affiliation, direct or  indirect,  with
 7             the  petitioner  in  the present proceeding and that
 8             petitioner has signed an affidavit attesting to  the
 9             lack of affiliation.
10    If  delinquent taxes are merged into the tax deed pursuant to
11    this subsection,  a  declaration  to  that  effect  shall  be
12    included  in  the  order  directing issuance of the tax deed.
13    Nothing contained in this Section  shall  relieve  any  owner
14    liable for delinquent property taxes under this Code from the
15    payment  of  the  taxes  that have been merged into the title
16    upon issuance of the tax deed.
17        (c)  The county clerk is entitled to  a  fee  of  $10  in
18    counties  of 3,000,000 or more inhabitants and $5 in counties
19    with less than 3,000,000 inhabitants for the issuance of  the
20    tax  deed.  The clerk may not include in a tax deed more than
21    one  property  as   listed,  assessed   and   sold   in   one
22    description,  except  in  cases  where several properties are
23    owned by one person.
24        Upon application the court shall, enter an order to place
25    the tax deed grantee in possession of the  property  and  may
26    enter  orders  and  grant  relief  as  may  be  necessary  or
27    desirable to maintain the grantee in possession.
28    (Source: P.A. 91-564, eff. 8-14-99.)

29        (35 ILCS 200/22-50)
30        Sec. 22-50. Denial of deed. If the court refuses to enter
31    an  order  directing  the county clerk to execute and deliver
32    the tax deed, because of the  failure  of  the  purchaser  to
33    fulfill any of the above provisions, and if the purchaser, or
 
                            -7-                LRB9109828SMdv
 1    his  or  her  assignee has made a bona fide attempt to comply
 2    with the statutory requirements for the issuance of  the  tax
 3    deed, it shall order the return of the purchase price, costs,
 4    and  other  taxes required to be paid by the purchaser or his
 5    or her assignee forthwith, as in  case  of  sales  in  error,
 6    except that no interest shall be paid on the purchase price.
 7    (Source: P.A.  86-1158;  86-1431;  86-1475;  87-145;  87-669;
 8    87-671; 87-895; 87-1189; 88-455.)

 9        (35 ILCS 200/22-80)
10        Sec.  22-80.  Order  of  court  setting  aside  tax deed;
11    payments to holder of deed.
12        (a)  Any order of court vacating an order  directing  the
13    county  clerk  to  issue a tax deed based upon a finding that
14    the  property  was  not  subject  to  taxation   or   special
15    assessment, or that the taxes or special assessments had been
16    paid  prior to the sale of the property, or that the tax sale
17    was otherwise void, shall declare the tax sale to be  a  sale
18    in  error  pursuant to Section 21-310 of this Act.  The order
19    shall direct the party who successfully contested  the  order
20    to  pay county collector to refund to the tax deed grantee or
21    his or her successors and assigns (or, if a tax deed has  not
22    yet  issued,  the  holder  of  the certificate) the following
23    amounts:
24             (1)  all taxes and  special  assessments  purchased,
25        paid,  or  redeemed  by  the  tax purchaser or his or her
26        assignee, or by the  tax  deed  grantee  or  his  or  her
27        successors  and assigns, whether before or after entry of
28        the order for tax deed, with interest at the rate  of  1%
29        per  month  from  the date each amount was paid until the
30        date of payment pursuant to this Section;
31             (2)  all costs  paid  and  posted  to  the  judgment
32        record   and  not  included  in  paragraph  (1)  of  this
33        subsection (a); and
 
                            -8-                LRB9109828SMdv
 1             (3)  court reporter fees  for  the  hearing  on  the
 2        application  for tax deed and transcript thereof, cost of
 3        certification of tax deed order, cost of issuance of  tax
 4        deed, and cost of recording of tax deed; and
 5             (4)  amounts in satisfaction of municipal liens paid
 6        by the tax purchaser or his or her assignee.
 7        (b)  Except in those cases described in subsection (a) of
 8    this  Section, and unless the court on motion of the tax deed
 9    petitioner extends the redemption period to a date not  later
10    than  3  years  from  the  date  of  sale, any order of court
11    finding that an order directing the county clerk to  issue  a
12    tax  deed  should  be  vacated  shall  direct  the  party who
13    successfully contested the entry of the order to pay  to  the
14    tax deed grantee or his or her successors and assigns (or, if
15    a tax deed has not yet issued, the holder of the certificate)
16    within 90 days after the date of the finding:
17             (1)  the  amount  necessary  to  redeem the property
18        from the sale as  of  the  last  day  of  the  period  of
19        redemption,  except that, if the sale is a scavenger sale
20        pursuant to Section 21-260 of this  Act,  the  redemption
21        amount   shall   not  include  an  amount  equal  to  all
22        delinquent  taxes  on  such  property  which  taxes  were
23        delinquent at the time of sale; and
24             (2)  amounts in satisfaction of municipal liens paid
25        by the tax purchaser or his  or  her  assignee,  and  the
26        amounts  specified  in paragraphs (1) through (4) and (3)
27        of subsection (a) of this  Section,  to  the  extent  the
28        amounts  are  not  included  in  paragraph  (1)  of  this
29        subsection (b).
30        If  the payment is not made within the 90-day period, the
31    petition to vacate the order directing the  county  clerk  to
32    issue  a  tax  deed  shall  be denied with prejudice, and the
33    order directing the county clerk to issue a  tax  deed  shall
34    remain in full force and effect.  No final order vacating any
 
                            -9-                LRB9109828SMdv
 1    order directing the county clerk to issue a tax deed shall be
 2    entered pursuant to this subsection (b) until the payment has
 3    been made.
 4    (Source: P.A. 91-357, eff. 7-29-99.)

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