Illinois General Assembly - Full Text of Public Act 100-0890
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Public Act 100-0890


 

Public Act 0890 100TH GENERAL ASSEMBLY

  
  
  

 


 
Public Act 100-0890
 
SB3215 EnrolledLRB100 18597 HLH 33821 b

    AN ACT concerning revenue.
 
    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
Sections 21-310 and 21-385 as follows:
 
    (35 ILCS 200/21-310)
    Sec. 21-310. Sales in error.
    (a) When, upon application of the county collector, the
owner of the certificate of purchase, or a municipality which
owns or has owned the property ordered sold, it appears to the
satisfaction of the court which ordered the property sold that
any of the following subsections are applicable, the court
shall declare the sale to be a sale in error:
        (1) the property was not subject to taxation, or all or
    any part of the lien of taxes sold has become null and void
    pursuant to Section 21-95 or unenforceable pursuant to
    subsection (c) of Section 18-250 or subsection (b) of
    Section 22-40,
        (2) the taxes or special assessments had been paid
    prior to the sale of the property,
        (3) there is a double assessment,
        (4) the description is void for uncertainty,
        (5) the assessor, chief county assessment officer,
    board of review, board of appeals, or other county official
    has made an error (other than an error of judgment as to
    the value of any property),
        (5.5) the owner of the homestead property had tendered
    timely and full payment to the county collector that the
    owner reasonably believed was due and owing on the
    homestead property, and the county collector did not apply
    the payment to the homestead property; provided that this
    provision applies only to homeowners, not their agents or
    third-party payors,
        (6) prior to the tax sale a voluntary or involuntary
    petition has been filed by or against the legal or
    beneficial owner of the property requesting relief under
    the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13,
        (7) the property is owned by the United States, the
    State of Illinois, a municipality, or a taxing district, or
        (8) the owner of the property is a reservist or
    guardsperson who is granted an extension of his or her due
    date under Sections 21-15, 21-20, and 21-25 of this Act.
    (b) When, upon application of the owner of the certificate
of purchase only, it appears to the satisfaction of the court
which ordered the property sold that any of the following
subsections are applicable, the court shall declare the sale to
be a sale in error:
        (1) A voluntary or involuntary petition under the
    provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
    filed subsequent to the tax sale and prior to the issuance
    of the tax deed.
        (2) The improvements upon the property sold have been
    substantially destroyed or rendered uninhabitable or
    otherwise unfit for occupancy subsequent to the tax sale
    and prior to the issuance of the tax deed; however, if the
    court declares a sale in error under this paragraph (2),
    the court may order the holder of the certificate of
    purchase to assign the certificate to the county collector
    if requested by the county collector. The county collector
    may, upon request of the county, as trustee, or upon
    request of a taxing district having an interest in the
    taxes sold, further assign any certificate of purchase
    received pursuant to this paragraph (2) to the county
    acting as trustee for taxing districts pursuant to Section
    21-90 of this Code or to the taxing district having an
    interest in the taxes sold.
        (3) There is an interest held by the United States in
    the property sold which could not be extinguished by the
    tax deed.
        (4) The real property contains a hazardous substance,
    hazardous waste, or underground storage tank that would
    require cleanup or other removal under any federal, State,
    or local law, ordinance, or regulation, only if the tax
    purchaser purchased the property without actual knowledge
    of the hazardous substance, hazardous waste, or
    underground storage tank. This paragraph (4) applies only
    if the owner of the certificate of purchase has made
    application for a sale in error at any time before the
    issuance of a tax deed.
    Whenever a court declares a sale in error under this
subsection (b), the court shall promptly notify the county
collector in writing. Every such declaration pursuant to any
provision of this subsection (b) shall be made within the
proceeding in which the tax sale was authorized.
    (c) When the county collector discovers, prior to the
expiration of the period of redemption, that a tax sale should
not have occurred for one or more of the reasons set forth in
subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this Section,
the county collector shall notify the last known owner of the
certificate of purchase by certified and regular mail, or other
means reasonably calculated to provide actual notice, that the
county collector intends to declare an administrative sale in
error and of the reasons therefor, including documentation
sufficient to establish the reason why the sale should not have
occurred. The owner of the certificate of purchase may object
in writing within 28 days after the date of the mailing by the
county collector. If an objection is filed, the county
collector shall not administratively declare a sale in error,
but may apply to the circuit court for a sale in error as
provided in subsection (a) of this Section. Thirty days
following the receipt of notice by the last known owner of the
certificate of purchase, or within a reasonable time
thereafter, the county collector shall make a written
declaration, based upon clear and convincing evidence, that the
taxes were sold in error and shall deliver a copy thereof to
the county clerk within 30 days after the date the declaration
is made for entry in the tax judgment, sale, redemption, and
forfeiture record pursuant to subsection (d) of this Section.
The county collector shall promptly notify the last known owner
of the certificate of purchase of the declaration by regular
mail and shall promptly pay the amount of the tax sale,
together with interest and costs as provided in Section 21-315,
upon surrender of the original certificate of purchase.
    (d) If a sale is declared to be a sale in error, the county
clerk shall make entry in the tax judgment, sale, redemption
and forfeiture record, that the property was erroneously sold,
and the county collector shall, on demand of the owner of the
certificate of purchase, refund the amount paid, pay any
interest and costs as may be ordered under Sections 21-315
through 21-335, and cancel the certificate so far as it relates
to the property. The county collector shall deduct from the
accounts of the appropriate taxing bodies their pro rata
amounts paid. Alternatively, for sales in error declared under
subsection (b)(2), the county collector may request the circuit
court to direct the county clerk to record any assignment of
the tax certificate to or from the county collector without
charging a fee for the assignment. The owner of the certificate
of purchase shall receive all statutory refunds and payments.
The county collector shall deduct costs and payments in the
same manner as if a sale in error had occurred.
(Source: P.A. 94-312, eff. 7-25-05; 94-662, eff. 1-1-06;
95-331, eff. 8-21-07.)
 
    (35 ILCS 200/21-385)
    Sec. 21-385. Extension of period of redemption. The
purchaser or his or her assignee of property sold for
nonpayment of general taxes or special assessments may extend
the period of redemption at any time before the expiration of
the original period of redemption, or thereafter prior to the
expiration of any extended period of redemption, for a period
which will expire not later than 3 years from the date of sale,
by filing with the county clerk of the county in which the
property is located a written notice to that effect describing
the property, stating the date of the sale and specifying the
extended period of redemption. If prior to the expiration of
the period of redemption or extended period of redemption a
petition for tax deed has been filed under Section 22-30, upon
application of the petitioner, the court shall allow the
purchaser or his or her assignee to extend the period of
redemption after expiration of the original period or any
extended period of redemption, provided that any extension
allowed will expire not later than 3 years from the date of
sale, unless the certificate has been assigned to the county
collector by order of the court which ordered the property
sold, in which case the period of redemption shall be extended
for such period as may be designated by the holder of the
certificate, such period not to exceed 36 months from the date
of the assignment to the collector. If the period of redemption
is extended, the purchaser or his or her assignee must give the
notices provided for in Section 22-10 at the specified times
prior to the expiration of the extended period of redemption by
causing a sheriff (or if he or she is disqualified, a coroner)
of the county in which the property, or any part thereof, is
located to serve the notices as provided in Sections 22-15 and
22-20. The notices may also be served as provided in Sections
22-15 and 22-20 by a special process server appointed by the
court under Section 22-15.
(Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)

Effective Date: 1/1/2019