Public Act 101-0198
 
SB1041 EnrolledLRB101 06580 HLH 51607 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 adding 
Section 21-16 as follows:
 
    (35 ILCS 200/21-16 new)
    Sec. 21-16. Property owned by a taxing district; 
delinquency.  Notwithstanding any other provision of law, in a 
county with more than 800,000 inhabitants but fewer than 
1,000,000 inhabitants, if a lessee is liable for the payment of 
property taxes extended against property that is owned by a 
taxing district, and those taxes remain unpaid in whole or in 
part 60 days after the second installment due date,  then the 
county treasurer shall promptly notify the taxing district that 
owns the property of the delinquency in writing. The taxing 
district shall promptly notify the county supervisor of 
assessments upon the execution of a new lease or the 
termination of a lease for property owned by the taxing 
district. The State's Attorney of the county in which the 
property is located may bring an action against the lessee in 
the circuit court in the name of the People of the State of 
Illinois, and, upon proof of liability, the court shall enter 
judgment against the lessee in a sum equal to the full amount 
of delinquent taxes, interest, penalties, and costs. This 
judgment shall be enforceable against the lessee, or any other 
parties provided by applicable law, in any manner permitted by 
law for the collection of a debt or judgment. The proceeds of 
any judgment under this Section shall be distributed to the 
taxing districts as otherwise provided in this Code.