102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB0208
 
Introduced 1/22/2021, by Rep. Lawrence Walsh, Jr.
 
SYNOPSIS AS INTRODUCED:
 

 



35 ILCS 200/21-135

     Amends the Property Tax Code. Provides that the notice of application for judgment and sale may be mailed by first-class mail (currently, registered or certified mail). Provides that the envelope containing the notice shall be clearly marked "Notice of Judgment and Sale of Unpaid Property Taxes". Removes a requirement that the county collector must present proof of the mailing to the court along with the
application for judgment.
  


LRB102 04139 HLH 14156 b

 
 
A BILL FOR
 

  
HB0208LRB102 04139 HLH 14156 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Property Tax Code is amended  by changing 
5Section 21-135 as follows:
 



6    (35 ILCS 200/21-135)



7    Sec. 21-135. Mailed notice of application for judgment and 
8sale. Not less
than 15 days before the date of application for 
9judgment and sale of delinquent
properties, the county 
10collector shall mail, by first-class registered or certified 
11mail, a
notice of the forthcoming application for judgment and 
12sale to the person shown
by the current collector's warrant 
13book to be the party in whose name the taxes
were last assessed 
14or to the current owner of record and, if applicable, to the 
15party specified under Section
15-170. The notice shall include 
16the intended dates of application for judgment
and sale and 
17commencement of the sale, and a description of the properties. 
18The envelope containing the notice shall be clearly marked 
19"Notice of Judgment and Sale of Unpaid Property Taxes". The

20county collector must present proof of the mailing to the 
21court along with the
application for judgement.

22    In counties with less than 3,000,000 inhabitants, a copy 
23of this notice shall
also be mailed by the county collector by 
 
 
HB0208- 2 -LRB102 04139 HLH 14156 b

1first-class registered or certified mail to any
lienholder of 
2record who annually requests a copy of the notice. The 
3envelope containing the notice shall be clearly marked "Notice 
4of Judgment and Sale of Unpaid Property Taxes". The failure of

5the county collector to mail a notice or its non-delivery to 
6the lienholder
shall not affect the validity of the judgment.

7    In counties with 3,000,000 or more inhabitants, notice 
8shall not be mailed to
any person when, under Section 14-15, a 
9certificate of error has been executed
by the county assessor 
10or by both the
county assessor and board of
appeals (until the 
11first Monday in December 1998 and the board of
review

12beginning
the first Monday in December 1998 and thereafter),

13except as provided by court order under Section 21-120.

14    The collector shall collect $10 from the proceeds of each 
15sale to cover
the costs of registered or certified mailing and 
16the costs of advertisement
and publication.
If a taxpayer pays 
17the taxes on the property after the notice of the
forthcoming 
18application for judgment and sale is mailed but before the 
19sale is
made, then the collector shall collect $10 from the 
20taxpayer to cover the costs
of registered or certified mailing 
21and the costs of advertisement and
publication.

22(Source: P.A. 93-899, eff. 8-10-04.)