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| | SB0317 Enrolled | | LRB103 25948 HLH 52300 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois, |
| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Property Tax Code is amended by changing |
| 5 | | Section 21-16 as follows:
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| 6 | | (35 ILCS 200/21-16) |
| 7 | | Sec. 21-16. Property owned by a governmental entity taxing |
| 8 | | district; delinquency. |
| 9 | | (a) Notwithstanding any other provision of law, in a |
| 10 | | county with more than 800,000 inhabitants but fewer than |
| 11 | | 1,000,000 inhabitants, if a lessee is liable for the payment |
| 12 | | of property taxes extended against property that is owned by a |
| 13 | | governmental entity taxing district, and those taxes remain |
| 14 | | unpaid in whole or in part 60 days after the final second |
| 15 | | installment due date, then the county treasurer shall promptly |
| 16 | | notify the governmental entity taxing district that owns the |
| 17 | | property of the delinquency in writing. The governmental |
| 18 | | entity taxing district shall promptly notify the county |
| 19 | | supervisor of assessments upon the execution of a new lease or |
| 20 | | the termination of a lease for property owned by the |
| 21 | | governmental entity taxing district. The State's Attorney of |
| 22 | | the county in which the property is located may bring an action |
| 23 | | against the lessee in the circuit court in the name of the |
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| | SB0317 Enrolled | - 2 - | LRB103 25948 HLH 52300 b |
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| 1 | | People of the State of Illinois, and, upon proof of liability, |
| 2 | | the court shall enter judgment against the lessee in a sum |
| 3 | | equal to the full amount of delinquent taxes, interest, |
| 4 | | penalties, and costs. This judgment shall be enforceable |
| 5 | | against the lessee, or any other parties provided by |
| 6 | | applicable law, in any manner permitted by law for the |
| 7 | | collection of a debt or judgment. The proceeds of any judgment |
| 8 | | under this Section shall be distributed to the taxing |
| 9 | | districts as otherwise provided in this Code. |
| 10 | | (b) Before tax year 2024, this Section applies to property |
| 11 | | located in a county with more than 800,000 inhabitants but |
| 12 | | fewer than 1,000,000 inhabitants. For tax year 2024 and |
| 13 | | thereafter, this Section applies in all counties. |
| 14 | | (c) As used in this Section: |
| 15 | | "Governmental entity" means, before tax year 2024, a |
| 16 | | taxing district, as defined in Section 1-150. |
| 17 | | "Governmental entity" means, for tax year 2024 and |
| 18 | | thereafter, a unit of federal, State, or local government, a |
| 19 | | school district, or a community college district. |
| 20 | | (Source: P.A. 101-198, eff. 1-1-20.)
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| 21 | | Section 99. Effective date. This Act takes effect upon |
| 22 | | becoming law. |