Public Act 096-1211
 
SB3552 EnrolledLRB096 18140 HLH 33515 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Mobile Home Local Services Tax Act is
amended by adding Section 9.3 as follows:
 
    (35 ILCS 515/9.3 new)
    Sec. 9.3. Ordinances for delay of penalties and sale
following disaster.
    (a) Beginning in tax year 2011, the county board of a
county that has been designated in whole or in part as a
disaster area by the President of the United States or the
Governor of the State may adopt an ordinance or resolution
providing that penalties to be assessed under Section 9 against
a Taxpayer either in the calendar year of the disaster or the
preceding year shall not accrue until a court enters the order
for sale of the property, provided that the Taxpayer's mobile
home was substantially damaged or adversely affected by the
disaster and located in one or more townships (or congressional
townships if the assessor's books are organized by
congressional townships) deemed by the Board to have been
affected by the disaster. The ordinance or resolution shall
provide that a person may pay delinquent taxes on an affected
mobile home without penalty being assessed until the last
working day before the court enters the order for sale of the
property. If adopted, the ordinance or resolution must
establish a procedure for affected property owners to make
application to a designated county official who shall (i)
determine, according to the guidelines in the ordinance or
resolution, whether the property is substantially damaged or
adversely affected and (ii) approve damaged or adversely
affected property for the delay in accrual of penalty specified
in the ordinance or resolution. The designated county official
shall notify the county collector of the mobile home number and
the name of the owner of property approved for relief.
    (b) The county board of any county that has been designated
in whole or in part as a disaster area by the President of the
United States or the Governor of the State of Illinois may
adopt an ordinance or resolution providing that, for any mobile
home that is situated within the designated disaster area and
is determined, in the manner provided in the ordinance or
resolution, to be substantially damaged or adversely affected
by the disaster: (i) the date upon which the privilege taxes
are to become or became delinquent under Section 6 may be
postponed until the postponed delinquency date established by
the ordinance or resolution, (ii) the payment of the penalty
provided under Section 9 may be delayed until the postponed
delinquency date established by the ordinance or resolution,
(iii) the county collector may be ordered not to give notice of
application for judgment of sale under the Mobile Home Local
Services Tax Enforcement Act and not to apply for judgment and
order of sale under that Act until after the postponed
delinquency date for the payment of tax on mobile homes
established in the ordinance or resolution, and (iv) the county
collector may be directed to refund any payment of tax that is
due in the year the disaster is declared and that has been paid
by the holder of a certificate of purchase for a prior year on
that property. The ordinance or resolution shall establish a
procedure for owners of mobile homes situated in the designated
disaster area to make application to a designated county
official, who shall (i) determine, according to the guidelines
established by the ordinance or resolution, if the property is
substantially damaged or adversely affected and (ii) approve
the property for relief as specified in the ordinance or
resolution adopted under this subsection (b). The designated
county official shall notify the county collector of the parcel
number and name of the property owner of property approved for
relief.
 
    Section 99. Effective date. This Act takes effect upon
becoming law.