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| Public Act 097-0637 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois, | ||||
represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Section 21-150 as follows:
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(35 ILCS 200/21-150)
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Sec. 21-150. Time of applying for judgment. Except as | ||||
otherwise provided in
this Section or by ordinance or | ||||
resolution enacted under subsection (c) of
Section 21-40, in | ||||
any county with fewer than 3,000,000 inhabitants, all | ||||
applications for judgment and order of sale for taxes and
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special assessments on delinquent properties shall be made | ||||
within 90 days after the second installment due date. In Cook | ||||
County, all applications for judgment and order of sale for | ||||
taxes and special assessments on delinquent properties shall be | ||||
made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, 2012 | ||||
for tax year 2010, (iii) by July 1, 2013 for tax year 2011, | ||||
(iv) by July 1, 2014 for tax year 2012, and (v) (ii) within 90 | ||||
days after the second installment due date for tax year 2013 | ||||
2010 and each tax year thereafter. In those counties which have | ||||
adopted an ordinance under Section
21-40, the application for | ||||
judgment and order of sale for delinquent taxes
shall be made | ||||
in December. In the 10 years next following the completion of
a | ||||
general reassessment of property in any county with 3,000,000 | ||
or more
inhabitants, made under an order of the Department, | ||
applications for judgment
and order of sale shall be made as | ||
soon as may be and on the day specified in
the advertisement | ||
required by Section 21-110 and 21-115. If for any cause the
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court is not held on the day specified, the cause shall stand | ||
continued, and it
shall be unnecessary to re-advertise the list | ||
or notice.
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Within 30 days after the day specified for the application | ||
for judgment the
court shall hear and determine the matter. If | ||
judgment is rendered, the sale
shall begin on the date within 5 | ||
business days specified in the notice as
provided in Section | ||
21-115. If the collector is prevented from advertising and
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obtaining judgment within the time periods specified by this | ||
Section 90 days after the second installment due date, the | ||
collector may obtain
judgment at any time thereafter; but if | ||
the failure arises by the county
collector's not complying with | ||
any of the requirements of this Code, he or she
shall be held | ||
on his or her official bond for the full amount of all taxes | ||
and
special assessments charged against him or her. In Cook | ||
County, if the collector is prevented from advertising and | ||
obtaining judgment by July 1, 2011 for tax year 2009, or within | ||
90 days after the second installment due date for tax year 2010 | ||
and each tax year thereafter, the collector may obtain judgment | ||
at any time thereafter, but if the failure arises by the county
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collector's not complying with any of the requirements of this | ||
Code, then the county collector shall be held on his or her | ||
official bond for the full amount of all taxes and special | ||
assessments charged against him or her. Any failure on the part | ||
of the
county collector shall not be allowed as a valid | ||
objection to the collection of
any tax or assessment, or to | ||
entry of a judgment against any delinquent
properties included | ||
in the application of the county collector.
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(Source: P.A. 96-1329, eff. 7-27-10; 96-1512, eff. 1-27-11.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law. | ||