Public Act 102-1003
 
SB3097 EnrolledLRB102 20576 HLH 29446 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 21-260, 22-10, and 22-25 as follows:
 


    (35 ILCS 200/21-260)




    Sec. 21-260. Collector's scavenger sale. Upon the county 
collector's
application under Section 21-145, to be known as 
the Scavenger Sale
Application, the Court shall enter judgment 
for the general taxes, special
taxes, special assessments, 
interest, penalties and costs as are included in
the 
advertisement and appear to be due thereon after allowing an 
opportunity to
object and a hearing upon the objections as 
provided in Section 21-175, and
order those properties sold by 
the County Collector at public sale, or by electronic 
automated sale if the collector chooses to conduct an 
electronic automated sale pursuant to Section 21-261, to the

highest bidder for cash, notwithstanding the bid may be less 
than the full
amount of taxes, special taxes, special 
assessments, interest, penalties and
costs for which judgment 
has been entered.

    (a) Conducting the sale; bidding sale - Bidding.   All 
properties shall be offered for
sale in consecutive order as 
they appear in the delinquent list. The minimum
bid for any 
property shall be $250 or one-half of the tax if the total

liability is less than $500. For in-person scavenger sales, 
the successful bidder shall pay the
amount of the minimum bid 
to the County Collector by the end of the business day on which 
the bid was placed. That amount shall be paid in cash, by 
certified or
cashier's check, by money order, or, if the

successful bidder is a governmental unit, by a check issued by 
that
governmental unit. For electronic automated scavenger 
sales, the successful bidder shall pay the minimum bid amount 
by the close of the business day on which the bid was placed. 
That amount shall be paid online via ACH debit or by the 
electronic payment method required by the county collector. 
For in-person scavenger sales, if the bid exceeds the minimum 
bid, the
successful bidder shall pay the balance of the bid to 
the county collector in
cash, by certified or cashier's check, 
by money order, or, if the
successful bidder is a governmental 
unit, by a check issued by that
governmental unit
 by the close 
of the
next business day. For electronic automated scavenger 
sales, the successful bidder shall pay, by the close of the 
next business day, the balance of the bid online via ACH debit 
or by the electronic payment method required by the county 
collector.  If the minimum bid is not paid at the time of sale 
or if
the balance is not paid by the close of the next business 
day, then the sale is
void and the minimum bid, if paid, is 
forfeited to the county general fund.  In
that event, the 
property shall be reoffered for sale within 30 days of the last

offering of property in regular order.  The collector shall 
make available to
the public a list of all properties to be 
included in any reoffering due to the
voiding of the original 
sale.  The collector is not required to serve or
publish any 
other notice of the reoffering of those properties. In the 
event
that any of the properties are not sold upon reoffering, 
or are sold for less
than the amount of the original voided 
sale, the original bidder who failed to
pay the bid amount 
shall remain liable for the unpaid balance of the bid in an

action under Section 21-240.  Liability shall not be reduced 
where the bidder
upon reoffering also fails to pay the bid 
amount, and in that event both
bidders shall remain liable for 
the unpaid balance of their respective bids. A
sale of 
properties under this Section shall not be final until 
confirmed by the
court.

    (b) Confirmation of sales.  The county collector shall file 
his or her
report of sale in the court within 30 days of the 
date of sale of each
property.  No notice of the county 
collector's application to confirm the sales
shall be required 
except as prescribed by rule of the court.  Upon
confirmation, 
except in cases where the sale becomes void under Section 
22-85,
or in cases where the order of confirmation is vacated 
by the court, a sale
under this Section shall extinguish the in 
rem lien of the general taxes,
special taxes and special 
assessments for which judgment has been entered and a

redemption shall not revive the lien.  Confirmation of the sale 
shall in no
event affect the owner's personal liability to pay 
the taxes, interest and
penalties as provided in this Code or 
prevent institution of a proceeding under
Section 21-440 to 
collect any amount that may remain
due after the sale.

    (c) Issuance of tax sale certificates. Upon confirmation 
of the sale, the
County Clerk and the County Collector shall 
issue to the purchaser a
certificate of purchase in the form 
prescribed by Section 21-250 as near as may
be.  A certificate 
of purchase shall not be issued to any person who is
ineligible 
to bid at the sale or to receive a certificate of purchase 
under
Section 21-265.

    (d) Scavenger Tax Judgment, Sale and Redemption Record; 
sale Record - Sale of
parcels not sold.  The county collector 
shall prepare a Scavenger Tax Judgment,
Sale and Redemption 
Record.  The county clerk shall write or stamp on the
scavenger 
tax judgment, sale, forfeiture and redemption record opposite 
the
description of any property offered for sale and not sold, 
or not confirmed for
any reason, the words "offered but not 
sold". The properties which are offered
for sale under this 
Section and not sold or not confirmed shall be offered for
sale 
annually thereafter in the manner provided in this Section 
until sold,
except in the case of mineral rights, which after 
10 consecutive years of
being offered for sale under this 
Section and not sold or confirmed shall
no longer be required 
to be offered for sale. At
any time between annual sales the 
County Collector may advertise for sale any
properties subject 
to sale under judgments for sale previously entered under
this 
Section and not executed for any reason.  The advertisement and 
sale shall
be regulated by the provisions of this Code as far 
as applicable.

    (e) Proceeding to tax deed. The owner of the certificate 
of purchase shall
give notice as required by Sections 22-5 
through 22-30, and may extend the
period of redemption as 
provided by Section 21-385. At any time within 6 months
prior 
to expiration of the period of redemption from a sale under 
this Code,
the owner of a certificate of purchase may file a 
petition and may obtain a tax
deed under Sections 22-30 
through 22-55. Within 30 days from filing of the petition, the 
owner of a certificate must file with the county clerk the 
names and addresses of the owners of the property and those 
persons entitled to service of notice at their last known 
addresses. The clerk shall mail notice within 30 days from the 
date of the filing of addresses with the clerk. All 
proceedings for the issuance of
a tax deed and all tax deeds 
for properties sold under this Section shall be
subject to 
Sections 22-30 through 22-55. Deeds issued under this Section 
are
subject to Section 22-70.  This Section shall be liberally 
construed so that the deeds provided for in this Section 
convey merchantable title.

    (f) Redemptions from scavenger sales. Redemptions may be 
made from sales
under this Section in the same manner and upon 
the same terms and conditions as
redemptions from sales made 
under the County Collector's annual application for
judgment 
and order of sale, except that in lieu of penalty the person 
redeeming
shall pay interest as follows if the sale occurs 
before September 9, 1993:

        (1) If redeemed within the first 2 months from the 
    date of the sale, 3%
per month or portion thereof upon the 
    amount for which the property was sold;

        (2) If redeemed between 2 and 6 months from the date of 
    the sale, 12% of
the amount for which the property was 
    sold;

        (3) If redeemed between 6 and 12 months from the date 
    of the sale, 24%
of the amount for which the property was 
    sold;

        (4) If redeemed between 12 and 18 months from the date 
    of the sale, 36% of
the amount for which the property was 
    sold;

        (5) If redeemed between 18 and 24 months from the date 
    of the sale, 48%
of the amount for which the property was 
    sold;

        (6) If redeemed after 24 months from the date of sale, 
    the 48% herein
provided together with interest at 6% per 
    year thereafter.

    If the sale occurs on or after September 9,
1993, the 
person redeeming shall pay interest on that part of the amount 
for
which the property was sold equal to or less than the full 
amount of delinquent
taxes, special assessments, penalties, 
interest, and costs, included in the
judgment and order of 
sale as follows:

        (1) If redeemed within the first 2 months from the 
    date of the sale,
3% per month upon the amount of taxes, 
    special assessments, penalties,
interest, and costs due 
    for each of the first 2 months, or fraction thereof.

        (2) If redeemed at any time between 2 and 6 months from 
    the date of
the sale, 12% of the amount of taxes, special 
    assessments, penalties, interest,
and costs due.

        (3) If redeemed at any time between 6 and 12 months 
    from the date of the
sale, 24% of the amount of taxes, 
    special assessments, penalties, interest, and
costs due.

        (4) If redeemed at any time between 12 and 18 months 
    from the date
of the sale, 36% of the amount of taxes, 
    special assessments, penalties,
interest, and costs due.

        (5) If redeemed at any time between 18 and 24 months 
    from the date
of the sale, 48% of the amount of taxes, 
    special assessments, penalties,
interest, and costs due.

        (6) If redeemed after 24 months from the date of sale, 
    the 48%
provided for the 24 months together with interest 
    at 6% per annum thereafter on
the amount of taxes, special 
    assessments, penalties, interest, and costs due.

    The person redeeming shall not be required to pay any 
interest on any part
of the amount for which the property was 
sold that exceeds the full amount of
delinquent taxes, special 
assessments, penalties, interest, and costs included
in the 
judgment and order of sale.

    Notwithstanding any other provision of this Section, 
except for
owner-occupied single family residential units 
which are condominium units,
cooperative units or dwellings, 
the amount required to be paid for redemption
shall also 
include an amount equal to all delinquent taxes on the 
property
which taxes were delinquent at the time of sale.  The 
delinquent taxes shall be
apportioned by the county collector 
among the taxing districts in which the
property is situated 
in accordance with law. In the event that all moneys
received 
from any sale held under this Section exceed an amount equal to 
all
delinquent taxes on the property sold, which taxes were 
delinquent at the time
of sale, together with all publication 
and other costs associated with the
sale, then, upon 
redemption, the County Collector and the County Clerk shall

apply the excess amount to the cost of redemption.

    (g) Bidding by county or other taxing districts.  Any 
taxing district may
bid at a scavenger sale.  The county board 
of the county in which properties
offered for sale under this 
Section are located may bid as trustee for all
taxing 
districts having an interest in the taxes for the nonpayment 
of which
the parcels are offered. The County shall apply on the 
bid the unpaid taxes due
upon the property and no cash need be 
paid. The County or other taxing district
acquiring a tax sale 
certificate shall take all steps necessary to acquire
title to 
the property and may manage and operate the property so 
acquired.

    When a county, or other taxing district within the county, 
is a petitioner
for a tax deed, no filing fee shall be required 
on the petition. The county as
a tax creditor and as trustee 
for other tax creditors, or other taxing district
within the 
county shall not be required to allege and prove that all taxes 
and
special assessments which become due and payable after the 
sale to the county
have been paid. The county shall not be 
required to pay the subsequently
accruing taxes or special 
assessments at any time. Upon the written request of
the 
county board or its designee, the county collector shall not 
offer the
property for sale at any tax sale subsequent to the 
sale of the property to the
county under this Section. The lien 
of taxes and special assessments which
become due and payable 
after a sale to a county shall merge in the fee title of
the 
county, or other taxing district, on the issuance of a deed. 
The County may
sell the properties so acquired, or the 
certificate of purchase thereto, and
the proceeds of the sale 
shall be distributed to the taxing districts in
proportion to 
their respective interests therein. The presiding officer of 
the
county board, with the advice and consent of the County 
Board, may appoint some
officer or person to attend scavenger 
sales and bid on its behalf.

    (h) Miscellaneous provisions. In the event that the tract 
of land or lot
sold at any such sale is not redeemed within the 
time permitted by law and a
tax deed is issued, all moneys that 
may be received from the sale of
properties in excess of the 
delinquent taxes, together with all publication
and other 
costs associated with the sale,
shall, upon petition of any 
interested party to the court that issued the tax
deed, be 
distributed by the County Collector pursuant to order of the 
court
among the persons having legal or equitable interests in 
the property according
to the fair value of their interests in 
the tract or lot. Section 21-415 does
not apply to properties 
sold under this Section.
Appeals may be taken from the orders 
and judgments entered under this Section
as in other civil 
cases.  The remedy herein provided is in addition to other

remedies for the collection of delinquent taxes.
    (i) The changes to this Section made by Public Act 95-477 
this amendatory Act of
the 95th General Assembly apply only to 
matters in which a
petition for tax deed is filed on or after 
June 1, 2008 (the effective date
of Public Act 95-477) this 
amendatory Act of the 95th General Assembly.


    (j) The changes to this Section made by this amendatory 
Act of the 102nd General Assembly apply to matters in which a 
petition for tax deed is filed on or after the effective date 
of this amendatory Act of the 102nd General Assembly. Failure 
of any party or any public official to comply with the changes 
made to this Section by Public Act 102-528 does not invalidate 
any tax deed issued prior to the effective date of this 
amendatory Act of the 102nd General Assembly. 
(Source: P.A. 102-519, eff. 8-20-21; 102-528, eff. 1-1-22; 
revised 10-18-21.)

 


    (35 ILCS 200/22-10)

    Sec. 22-10. Notice of expiration of period of redemption. 
A purchaser or assignee shall not be entitled to a tax deed to 
the
property sold unless, not less than 3 months nor more than 
6 months prior to
the expiration of the period of redemption, 
he or she gives notice of the
sale and the date of expiration 
of the period of redemption to the
owners, occupants, and 
parties interested in the property, including any
mortgagee of 
record, as provided below. The clerk must mail notice in 
accordance with provisions of subsection (e) of Section 
21-260. 

    The Notice to be given to the parties shall be in at least 
10 point
type in the following form completely filled in:

TAX DEED NO. ....................  FILED ....................

TAKE NOTICE


    County of ...............................................

    Date Premises Sold ......................................

    Certificate No.  ........................................

    Sold for General Taxes of (year) ........................

    Sold for Special Assessment of (Municipality)

    and special assessment number ...........................

    Warrant No. ................  Inst. No. .................

THIS PROPERTY HAS BEEN SOLD FOR


DELINQUENT TAXES


Property located at .........................................

Legal Description or Property Index No. .....................

.............................................................

.............................................................

    This notice is to advise you that the above property has

been sold for delinquent taxes and that the period of

redemption from the sale will expire on .....................

.............................................................

    The amount to redeem is subject to increase at 6 month 
intervals from
the date of sale and may be further increased if 
the purchaser at the tax
sale or his or her assignee pays any 
subsequently accruing taxes or special
assessments to redeem 
the property from subsequent forfeitures or tax sales.
Check 
with the county clerk as to the exact amount you owe before 
redeeming.

    This notice is also to advise you that a petition has been 
filed for
a tax deed which will transfer title and the right to 
possession of this
property if redemption is not made on or 
before ......................................................

    This matter is set for hearing in the Circuit Court of this 
county in
...., Illinois on .....

    You may be present at this hearing but your right to redeem 
will
already have expired at that time.

YOU ARE URGED TO REDEEM IMMEDIATELY


TO PREVENT LOSS OF PROPERTY


    Redemption can be made at any time on or before ....  by 
applying to
the County Clerk of ...., County, Illinois at the 
Office of the County Clerk in
...., Illinois.

    For  further  information   contact  the  County   Clerk

ADDRESS:....................

TELEPHONE:..................

 

..........................


Purchaser or Assignee.



Dated (insert date).


 

    In counties with 3,000,000 or more inhabitants, the notice 
shall also state
the address, room number and time at which the 
matter is set for hearing.

    The changes to this Section made by Public Act 97-557 this 
amendatory Act of the 97th General Assembly apply only to 
matters in which a petition for tax deed is filed  on or after 
July 1, 2012 (the effective date of Public Act 97-557) this 
amendatory Act of the 97th General Assembly. 

    The changes to this Section made by this amendatory Act of 
the 102nd General Assembly apply to matters in which a 
petition for tax deed is filed on or after the effective date 
of this amendatory Act of the 102nd General Assembly. Failure 
of any party or any public official to comply with the changes 
made to this Section by Public Act 102-528 does not invalidate 
any tax deed issued prior to the effective date of this 
amendatory Act of the 102nd General Assembly. 
(Source: P.A. 102-528, eff. 1-1-22; revised 12-7-21.)

 


    (35 ILCS 200/22-25)


    Sec. 22-25. Mailed notice. In addition to the notice 
required to be served
not less than 3 months nor more than 6


months prior to the expiration of the
period of redemption, 
the purchaser or his or her assignee shall prepare
and deliver 
to the clerk of the Circuit Court of the county in which the

property is located, not more than 6 months and not less than 
111 days prior to the expiration of the period of redemption, 
the notice provided for in this Section, together with the

statutory costs for mailing the notice by certified mail, 
return receipt
requested, as provided in subsection (e) of 
Section 21-260.  The form of notice to be mailed by the clerk 
shall be
identical in form to that provided by Section 22-10 
for service upon owners
residing upon the property sold, 
except that it shall bear the signature of the
clerk instead of 
the name of the purchaser or assignee and shall designate the 
parties to whom it is to
be mailed.  The clerk may furnish the 
form.  The clerk
shall promptly mail the notices delivered to 
him or her by certified mail,
return receipt requested, not 
less than 3 months prior to the expiration of the period of 
redemption. The certificate of the clerk that he or she has

mailed the notices, together with the return receipts, shall 
be filed
in and made a part of the court record.  The notices 
shall be
mailed to the owners of the property at their last 
known addresses, and
to those persons who are entitled to 
service of notice as occupants.

    The changes to this Section made by this amendatory Act of 
the 97th General Assembly shall be construed as being 
declaratory of existing law and not as a new enactment. 
    The changes to this Section made by this amendatory Act of 
the 102nd General Assembly apply to matters in which a 
petition for tax deed is filed on or after the effective date 
of this amendatory Act of the 102nd General Assembly. Failure 
of any party or any public official to comply with the changes 
made to this Section by Public Act 102-528 does not invalidate 
any tax deed issued prior to the effective date of this 
amendatory Act of the 102nd General Assembly. 
(Source: P.A. 102-528, eff. 1-1-22.)

 

    Section 99. Effective date. This Act takes effect upon 
becoming law.