093_HB0108

 
                                     LRB093 03735 SJM 03765 b

 1        AN ACT in relation to taxes.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Property Tax Code is amended by  changing
 5    Section 21-135 as follows:

 6        (35 ILCS 200/21-135)
 7        Sec.  21-135.   Mailed notice of application for judgment
 8    and  sale.   Not  less  than  15  days  before  the  date  of
 9    application for judgment and sale of  delinquent  properties,
10    the  county  collector shall mail, by registered or certified
11    mail, a notice of the forthcoming  application  for  judgment
12    and  sale  to the current owner of record person shown by the
13    current collector's warrant book to be  the  party  in  whose
14    name  the taxes were last assessed and, if applicable, to the
15    party  specified  under  Section  15-170.  The  notice  shall
16    include the intended dates of application  for  judgment  and
17    sale  and  commencement of the sale, and a description of the
18    properties. The county collector must present  proof  of  the
19    mailing   to   the  court  along  with  the  application  for
20    judgement.
21        In counties with less than 3,000,000 inhabitants, a  copy
22    of  this  notice shall also be mailed by the county collector
23    by registered or certified mail to any lienholder  of  record
24    who  annually  requests  a copy of the notice. The failure of
25    the county collector to mail a notice or its non-delivery  to
26    the lienholder shall not affect the validity of the judgment.
27        In  counties  with  3,000,000 or more inhabitants, notice
28    shall not be mailed to any person when, under Section  14-15,
29    a  certificate  of  error  has  been  executed  by the county
30    assessor or by both the county assessor and board of  appeals
31    (until  the  first  Monday  in December 1998 and the board of
 
                            -2-      LRB093 03735 SJM 03765 b
 1    review beginning  the  first  Monday  in  December  1998  and
 2    thereafter),  except as provided by court order under Section
 3    21-120.
 4        The collector shall collect $10 from the proceeds of each
 5    sale to cover the costs of registered  or  certified  mailing
 6    and the costs of advertisement and publication. If a taxpayer
 7    pays  the  taxes  on  the  property  after  the notice of the
 8    forthcoming application for judgment and sale is  mailed  but
 9    before the sale is made, then the collector shall collect $10
10    from  the  taxpayer  to  cover  the  costs  of  registered or
11    certified  mailing  and  the  costs  of   advertisement   and
12    publication.
13    (Source:  P.A.  89-126,  eff.  7-11-95; 89-671, eff. 8-14-96;
14    90-334, eff. 8-8-97.)

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