Public Act 093-0899
 
HB4716 Enrolled LRB093 17792 SJM 43472 b

    AN ACT concerning taxes.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing
Section 21-135 as follows:
 
    (35 ILCS 200/21-135)
    Sec. 21-135. Mailed notice of application for judgment and
sale. Not less than 15 days before the date of application for
judgment and sale of delinquent properties, the county
collector shall mail, by registered or certified mail, a notice
of the forthcoming application for judgment and sale to the
person shown by the current collector's warrant book to be the
party in whose name the taxes were last assessed or to the
current owner of record and, if applicable, to the party
specified under Section 15-170. The notice shall include the
intended dates of application for judgment and sale and
commencement of the sale, and a description of the properties.
The county collector must present proof of the mailing to the
court along with the application for judgement.
    In counties with less than 3,000,000 inhabitants, a copy of
this notice shall also be mailed by the county collector by
registered or certified mail to any lienholder of record who
annually requests a copy of the notice. The failure of the
county collector to mail a notice or its non-delivery to the
lienholder shall not affect the validity of the judgment.
    In counties with 3,000,000 or more inhabitants, notice
shall not be mailed to any person when, under Section 14-15, a
certificate of error has been executed by the county assessor
or by both the county assessor and board of appeals (until the
first Monday in December 1998 and the board of review beginning
the first Monday in December 1998 and thereafter), except as
provided by court order under Section 21-120.
    The collector shall collect $10 from the proceeds of each
sale to cover the costs of registered or certified mailing and
the costs of advertisement and publication. If a taxpayer pays
the taxes on the property after the notice of the forthcoming
application for judgment and sale is mailed but before the sale
is made, then the collector shall collect $10 from the taxpayer
to cover the costs of registered or certified mailing and the
costs of advertisement and publication.
(Source: P.A. 89-126, eff. 7-11-95; 89-671, eff. 8-14-96;
90-334, eff. 8-8-97.)
 
    Section 10. The Mobile Home Local Services Tax Enforcement
Act is amended by changing Section 80 as follows:
 
    (35 ILCS 516/80)
    Sec. 80. Mailed notice of application for judgment and
sale. Not less than 15 days before the date of application for
judgment and sale of delinquent mobile homes, the county
collector shall mail, by registered or certified mail, a notice
of the forthcoming application for judgment and sale to the
person shown by the current collector's warrant book to be the
party in whose name the taxes were last computed or to the
current owner of record. The notice shall include the intended
dates of application for judgment and sale and commencement of
the sale, and a description of the mobile homes. The county
collector must present proof of the mailing to the court along
with the application for judgement.
    In counties with less than 3,000,000 inhabitants, a copy of
this notice shall also be mailed by the county collector by
registered or certified mail to any lienholder of record who
annually requests a copy of the notice. The failure of the
county collector to mail a notice or its non-delivery to the
lienholder shall not affect the validity of the judgment.
    The collector shall collect $10 from the proceeds of each
sale to cover the costs of registered or certified mailing and
the costs of advertisement and publication. If a taxpayer pays
the taxes on the mobile home after the notice of the
forthcoming application for judgment and sale is mailed but
before the sale is made, then the collector shall collect $10
from the taxpayer to cover the costs of registered or certified
mailing and the costs of advertisement and publication.
(Source: P.A. 92-807, eff. 1-1-03.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 8/10/2004