093_SB1864eng SB1864 Engrossed LRB093 07943 SJM 08135 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 Sections 21-355 and 22-15 as follows: 6 (35 ILCS 200/21-355) 7 Sec. 21-355. Amount of redemption. Any person desiring 8 to redeem shall deposit an amount specified in this Section 9 with the county clerk of the county in which the property is 10 situated, in legal money of the United States, or by 11 cashier's check, certified check, post office money order or 12 money order issued by a financial institution insured by an 13 agency or instrumentality of the United States, payable to 14 the county clerk of the proper county. The deposit shall be 15 deemed timely only if actually received in person at the 16 county clerk's office prior to the close of business as 17 defined in Section 3-2007 of the Counties Code on or before 18 the expiration of the period of redemption or by United 19 States mail with a post office cancellation mark dated not 20 less than one day prior to the expiration of the period of 21 redemption. The deposit shall be in an amount equal to the 22 total of the following: 23 (a) the certificate amount, which shall include all 24 tax principal, special assessments, interest and 25 penalties paid by the tax purchaser together with costs 26 and fees of sale and fees paid under Sections 21-295 and 27 21-315 through 21-335; 28 (b) the accrued penalty, computed through the date 29 of redemption as a percentage of the certificate amount, 30 as follows: 31 (1) if the redemption occurs on or before the SB1864 Engrossed -2- LRB093 07943 SJM 08135 b 1 expiration of 6 months from the date of sale, the 2 certificate amount times the penalty bid at sale; 3 (2) if the redemption occurs after 6 months 4 from the date of sale, and on or before the 5 expiration of 12 months from the date of sale, the 6 certificate amount times 2 times the penalty bid at 7 sale; 8 (3) if the redemption occurs after 12 months 9 from the date of sale and on or before the 10 expiration of 18 months from the date of sale, the 11 certificate amount times 3 times the penalty bid at 12 sale; 13 (4) if the redemption occurs after 18 months 14 from the date of sale and on or before the 15 expiration of 24 months from the date of sale, the 16 certificate amount times 4 times the penalty bid at 17 sale; 18 (5) if the redemption occurs after 24 months 19 from the date of sale and on or before the 20 expiration of 30 months from the date of sale, the 21 certificate amount times 5 times the penalty bid at 22 sale; 23 (6) if the redemption occurs after 30 months 24 from the date of sale and on or before the 25 expiration of 36 months from the date of sale, the 26 certificate amount times 6 times the penalty bid at 27 sale. 28 In the event that the property to be redeemed 29 has been purchased under Section 21-405, the penalty 30 bid shall be 12% per penalty period as set forth in 31 subparagraphs (1) through (6) of this subsection 32 (b). The changes to this subdivision (b)(6) made by 33 this amendatory Act of the 91st General Assembly are 34 not a new enactment, but declaratory of existing SB1864 Engrossed -3- LRB093 07943 SJM 08135 b 1 law. 2 (c) The total of all taxes, special assessments, 3 accrued interest on those taxes and special assessments 4 and costs charged in connection with the payment of those 5 taxes or special assessments, which have been paid by the 6 tax certificate holder on or after the date those taxes 7 or special assessments became delinquent together with 8 12% penalty on each amount so paid for each year or 9 portion thereof intervening between the date of that 10 payment and the date of redemption. In counties with less 11 than 3,000,000 inhabitants, however, a tax certificate 12 holder may not pay all or part of an installment of a 13 subsequent tax or special assessment for any year, nor 14 shall any tender of such a payment be accepted, until 15 after the second or final installment of the subsequent 16 tax or special assessment has become delinquent or until 17 after the holder of the certificate of purchase has filed 18 a petition for a tax deed under Section 22.30. The 19 person redeeming shall also pay the amount of interest 20 charged on the subsequent tax or special assessment and 21 paid as a penalty by the tax certificate holder. This 22 amendatory Act of 1995 applies to tax years beginning 23 with the 1995 taxes, payable in 1996, and thereafter. 24 (d) Any amount paid to redeem a forfeiture 25 occurring subsequent to the tax sale together with 12% 26 penalty thereon for each year or portion thereof 27 intervening between the date of the forfeiture redemption 28 and the date of redemption from the sale. 29 (e) Any amount paid by the certificate holder for 30 redemption of a subsequently occurring tax sale. 31 (f) All fees paid to the county clerk under Section 32 22-5. 33 (g) All fees paid to the registrar of titles 34 incident to registering the tax certificate in compliance SB1864 Engrossed -4- LRB093 07943 SJM 08135 b 1 with the Registered Titles (Torrens) Act. 2 (h) All fees paid to the circuit clerk and the 3 sheriff or coroner in connection with the filing of the 4 petition for tax deed and service of notices under 5 Sections 22-15 through 22-30 and 22-40 in addition to (1) 6 a fee of $75$35if a petition for tax deed has been 7 filed, which fee shall be posted to the tax judgement, 8 sale, redemption, and forfeiture record, to be paid to 9 the purchaser or his or her assignee; (2) a fee of $10$410 if a notice under Section 22-5 has been filed, which fee 11 shall be posted to the tax judgment, sale, redemption, 12 and forfeiture record, to be paid to the purchaser or his 13 or her assignee; and (3) all costs paid to record a lis 14 pendens notice in connection with filing a petition under 15 this Code. The fees in (1) and (2) of this paragraph (h) 16 shall be exempt from the posting requirements of Section 17 21-360. 18 (i) All fees paid for publication of notice of the 19 tax sale in accordance with Section 22-20. 20 (j) All sums paid to any city, village or 21 incorporated town for reimbursement under Section 22-35. 22 (k) All costs and expenses of receivership under 23 Section 21-410, to the extent that these costs and 24 expenses exceed any income from the property in question, 25 if the costs and expenditures have been approved by the 26 court appointing the receiver and a certified copy of the 27 order or approval is filed and posted by the certificate 28 holder with the county clerk. Only actual costs expended 29 may be posted on the tax judgment, sale, redemption and 30 forfeiture record. 31 (l) Up to $75 paid for costs of title search and to 32 identify and locate owners and interested parties to the 33 subject real estate, but only if a copy of the results of 34 the title search is provided upon request. SB1864 Engrossed -5- LRB093 07943 SJM 08135 b 1 (Source: P.A. 91-924, eff. 1-1-01.) 2 (35 ILCS 200/22-15) 3 Sec. 22-15. Service of notice. The purchaser or his or 4 her assignee shall give the notice required by Section 22-10 5 by causing it to be published in a newspaper as set forth in 6 Section 22-20. In addition, the notice shall be served by a 7 process server, as provided in Section 2-202 of the Code of 8 Civil Procedure, or sheriff (or if he or she is disqualified, 9 by a coroner) of the county in which the property, or any 10 part thereof, is located upon owners who reside on any part 11 of the property sold by leaving a copy of the notice with 12 those owners personally. 13 In counties of 3,000,000 or more inhabitants where a 14 taxing district is a petitioner for tax deed pursuant to 15 Section 21-90, in lieu of service by the sheriff or coroner 16 the notice may be served by a special process server 17 appointed by the circuit court as provided in this Section. 18 The taxing district may move prior to filing one or more 19 petitions for tax deed for appointment of such a special 20 process server. The court, upon being satisfied that the 21 person named in the motion is at least 18 years of age and is 22 capable of serving notice as required under this Code, shall 23 enter an order appointing such person as a special process 24 server for a period of one year. The appointment may be 25 renewed for successive periods of one year each by motion and 26 order, and a copy of the original and any subsequent order 27 shall be filed in each tax deed case in which a notice is 28 served by the appointed person. Delivery of the notice to 29 and service of the notice by the special process server shall 30 have the same force and effect as its delivery to and service 31 by the sheriff or coroner. 32 The same form of notice shall also be served upon all 33 other owners and parties interested in the property, if upon SB1864 Engrossed -6- LRB093 07943 SJM 08135 b 1 diligent inquiry they can be found in the county, and upon 2 the occupants of the property in the following manner: 3 (a) as to individuals, by (1) leaving a copy of the 4 notice with the person personally or (2) by leaving a 5 copy at his or her usual place of residence with a person 6 of the family, of the age of 13 years or more, and 7 informing that person of its contents. The person making 8 the service shall cause a copy of the notice to be sent 9 by registered or certified mail, return receipt 10 requested, to that party at his or her usual place of 11 residence; 12 (b) as to public and private corporations, 13 municipal, governmental and quasi-municipal corporations, 14 partnerships, receivers and trustees of corporations, by 15 leaving a copy of the notice with the person designated 16 by the Civil Practice Law. 17 If the property sold has more than 4 dwellings or other 18 rental units, and has a managing agent or party who collects 19 rents, that person shall be deemed the occupant and shall be 20 served with notice instead of the occupants of the individual 21 units. If the property has no dwellings or rental units, but 22 economic or recreational activities are carried on therein, 23 the person directing such activities shall be deemed the 24 occupant. Holders of rights of entry and possibilities of 25 reverter shall not be deemed parties interested in the 26 property. 27 When a party interested in the property is a trustee, 28 notice served upon the trustee shall be deemed to have been 29 served upon any beneficiary or note holder thereunder unless 30 the holder of the note is disclosed of record. 31 When a judgment is a lien upon the property sold, the 32 holder of the lien shall be served with notice if the name of 33 the judgment debtor as shown in the transcript, certified 34 copy or memorandum of judgment filed of record is identical, SB1864 Engrossed -7- LRB093 07943 SJM 08135 b 1 as to given name and surname, with the name of the party 2 interested as it appears of record. 3 If any owner or party interested, upon diligent inquiry 4 and effort, cannot be found or served with notice in the 5 county as provided in this Section, and the person in actual 6 occupancy and possession is tenant to, or in possession under 7 the owners or the parties interested in the property, then 8 service of notice upon the tenant, occupant or person in 9 possession shall be deemed service upon the owners or parties 10 interested. 11 If any owner or party interested, upon diligent inquiry 12 and effort cannot be found or served with notice in the 13 county, then the person making the service shall cause a copy 14 of the notice to be sent by registered or certified mail, 15 return receipt requested, to that party at his or her 16 residence, if ascertainable. 17 (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.) 18 Section 99. Effective date. This Act takes effect on 19 January 1, 2004.