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92_SB0497enr SB497 Enrolled LRB9202787SMdv 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 20-180 and 20-190 as follows: 6 (35 ILCS 200/20-180) 7 Sec. 20-180. Uncollectible delinquent real estate taxes 8 and special assessments. In cases where general taxes levied 9 on real property have been delinquent for a period of 203010 years, the taxes shall be presumed to be uncollectible. In 11 those cases, the County Clerk and the County Collector shall 12 enter upon the tax records in their respective offices where 13 those taxes appear the word "Uncollectible", and shall adjust 14 the books and records of their respective offices as provided 15 in this Code. In cases where any installments of special 16 assessments or special taxes levied on real property have 17 been delinquent for a period of 30 years, the installments 18 shall be presumed to be uncollectible. In those cases, the 19 Collector of the municipality which levied the special 20 assessment or special tax and the County Clerk and the County 21 Collector shall enter upon the tax records in their 22 respective offices where those assessments or taxes appear 23 the word "Uncollectible" and shall adjust the books and 24 records of their respective offices. When taxes have been 25 designated "uncollectible" under this Section, the 26 municipality may use any money it holds for payment of the 27 special assessments or special taxes for improvements similar 28 to the projects for which the moneys were collected, and for 29 the purchase of real or personal property, in connection with 30 those improvements. 31 (Source: P.A. 80-615; 88-455.) SB497 Enrolled -2- LRB9202787SMdv 1 (35 ILCS 200/20-190) 2 Sec. 20-190. Statute of limitation for collection of 3 delinquent real estate taxes and special assessments. 4 (a) If a taxpayer owes arrearages of taxes for a reason 5 other than administrative error, actions for the collection 6 of any delinquent general tax, or the enforcement or 7 foreclosure of the tax lien shall be commenced within 20308 years after the tax became delinquent, and not thereafter. 9 After 2030years the tax lien shall be discharged and 10 released. 11 Actions for the collection of any delinquent installments 12 of special assessments or special taxes, or the enforcement 13 or foreclosure of the special assessment lien shall be 14 commenced within 30 years after the installments became 15 delinquent. After 30 years the lien for the installments 16 shall be discharged and released. 17 (b) If a taxpayer owes arrearages of taxes due to an 18 administrative error, the county may not bill, collect, claim 19 a lien for, or sell the arrearages of taxes for tax years 20 earlier than the 2 most recent tax years, including the 21 current tax year. 22 (c) For purposes of this Section, "administrative error" 23 includes but is not limited to failure to include an 24 extension for a taxing district on the tax bill, an error in 25 the calculations of tax rates or extensions or any other 26 mathematical error by the county clerk, or a defective coding 27 by the county, but does not include a failure by the county 28 to send a tax bill to the taxpayer, the failure by the 29 taxpayer to notify the assessor of a change in the tax-exempt 30 status of property, or any error concerning the assessment of 31 the property. 32 (Source: P.A. 88-455; 89-617, eff. 9-1-96.) 33 Section 99. Effective date. This Act takes effect SB497 Enrolled -3- LRB9202787SMdv 1 January 1, 2002.