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| Public Act 100-0975 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Sections 21-360 and 21-385 as follows:
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(35 ILCS 200/21-360)
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Sec. 21-360. Posting requirements. Except as otherwise | ||||
provided in Section
21-355, the county clerk shall not be | ||||
required to include amounts described in
paragraphs (c) through | ||||
(k) of Section 21-355 in the payment for redemption or
the | ||||
amount received for redemption, nor shall payment thereof be a | ||||
charge on
the property sold for taxes, unless the tax | ||||
certificate holder has filed and
posted with the county clerk | ||||
prior to redemption and in any event not less than
30 days | ||||
prior to the expiration of the period of redemption or extended | ||||
period
of redemption an official, original or duplicate receipt | ||||
for payment of those
fees, costs and expenses permitted under | ||||
paragraphs (c) through (k) of Section
21-355. Upon submission | ||||
of an official original or duplicate receipt, the county clerk | ||||
shall stamp the date upon each document received. If, in a | ||||
county where the county clerk accepts electronic records, a tax | ||||
certificate holder submits to the county clerk an official | ||||
original or duplicate receipt as an electronic record, the | ||||
county clerk shall acknowledge receipt of the record and shall | ||
provide confirmation in the same manner to the certificate | ||
holder. The confirmation from the county clerk shall indicate | ||
the date of receipt and shall serve as proof that the document | ||
was received by the county clerk. The county clerk shall not be | ||
required to include amounts described in paragraphs (c) through | ||
(k) of Section 21-355 in the payment for redemption or
the | ||
amount received for redemption, nor shall payment thereof be a | ||
charge on
the property sold for taxes, unless the purchaser or | ||
his or her assignee obtains this acknowledgement of delivery.
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(Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
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86-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189; | ||
88-455.)
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(35 ILCS 200/21-385)
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Sec. 21-385. Extension of period of redemption. The
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purchaser or his or her assignee of property
sold for | ||
nonpayment of general taxes or special assessments may extend
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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. Upon receiving the notice, the | ||
county clerk shall stamp the date of receipt upon the notice. | ||
If the notice is submitted as an electronic record, the county | ||
clerk shall acknowledge receipt of the record and shall provide | ||
confirmation in the same manner to the certificate holder. The | ||
confirmation from the county clerk shall include the date of | ||
receipt and shall serve as proof that the notice was filed with | ||
the county clerk. The county clerk shall not be required to | ||
extend the period of redemption unless the purchaser or his or | ||
her assignee obtains this acknowledgement of delivery. 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. 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.
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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.
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(Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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