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1 | AN ACT concerning revenue.
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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 22-5, 22-10, 22-15, 22-20, 22-25, and 22-45 as | ||||||||||||||||||||||||||||||||||
6 | follows:
| ||||||||||||||||||||||||||||||||||
7 | (35 ILCS 200/22-5)
| ||||||||||||||||||||||||||||||||||
8 | Sec. 22-5. Notice of sale and redemption rights. In order | ||||||||||||||||||||||||||||||||||
9 | to be
entitled to a tax deed, within 4 months and 15 days after | ||||||||||||||||||||||||||||||||||
10 | any
sale held under this Code, the purchaser
or his or her | ||||||||||||||||||||||||||||||||||
11 | assignee shall deliver to the county clerk a notice
to be given | ||||||||||||||||||||||||||||||||||
12 | to the party in whose name the taxes are last assessed as
shown | ||||||||||||||||||||||||||||||||||
13 | by the most recent tax collector's warrant books, in at least | ||||||||||||||||||||||||||||||||||
14 | 10
point type with headings in bold type, in the following form | ||||||||||||||||||||||||||||||||||
15 | completely filled in:
| ||||||||||||||||||||||||||||||||||
16 | TAKE NOTICE
| ||||||||||||||||||||||||||||||||||
17 | County of ...............................................
| ||||||||||||||||||||||||||||||||||
18 | Date Premises Sold ......................................
| ||||||||||||||||||||||||||||||||||
19 | Certificate No. .........................................
| ||||||||||||||||||||||||||||||||||
20 | Sold for General Taxes of (year) ........................
| ||||||||||||||||||||||||||||||||||
21 | Sold for Special Assessment of (Municipality)
| ||||||||||||||||||||||||||||||||||
22 | and special assessment number ...........................
| ||||||||||||||||||||||||||||||||||
23 | Warrant No. ............... Inst. No. .................
|
| |||||||
| |||||||
1 | THIS PROPERTY HAS BEEN SOLD FOR
| ||||||
2 | DELINQUENT TAXES
| ||||||
3 | Property located at .........................................
| ||||||
4 | Legal Description or Property Index No. .....................
| ||||||
5 | .............................................................
| ||||||
6 | .............................................................
| ||||||
7 | This notice is to advise you that the above property has | ||||||
8 | been
sold for delinquent taxes and that the period of | ||||||
9 | redemption from
the sale will expire on .....................
| ||||||
10 | This notice is also to advise you that a petition will be | ||||||
11 | filed for a
tax deed which will transfer title and the right to | ||||||
12 | possession of this
property if redemption is not made on or | ||||||
13 | before ......................................................
| ||||||
14 | At the date of this notice the total amount which you must | ||||||
15 | pay in order
to redeem the above property is ................
| ||||||
16 | YOU ARE URGED TO REDEEM IMMEDIATELY TO
| ||||||
17 | PREVENT LOSS OF PROPERTY
| ||||||
18 | Redemption can be made at any time on or before .... by | ||||||
19 | applying to
the County Clerk of .... County, Illinois at the | ||||||
20 | Office of the County Clerk in
...., Illinois.
| ||||||
21 | The above amount is subject to increase at 6 month | ||||||
22 | intervals from the
date of sale. Check with the county clerk as | ||||||
23 | to the exact amount you owe
before redeeming. Payment must be | ||||||
24 | made by certified check, cashier's check,
money order, or in | ||||||
25 | cash.
| ||||||
26 | In addition, the notice must contain the following |
| |||||||
| |||||||
1 | information in 10 point bold type: | ||||||
2 | FOR FURTHER INFORMATION CONTACT THE COUNTY CLERK OF (INSERT | ||||||
3 | COUNTY), ILLINOIS IMMEDIATELY: For further information contact | ||||||
4 | the County Clerk
| ||||||
5 | ADDRESS:............................
| ||||||
6 | TELEPHONE:..........................
| ||||||
7 | ...............................
| ||||||
8 | Purchaser or Assignee
| ||||||
9 | Dated (insert date).
| ||||||
10 | Within 10 days after receipt of said notice, the county | ||||||
11 | clerk shall mail
to the addresses supplied by the purchaser or | ||||||
12 | assignee, by both registered or
certified mail and first class | ||||||
13 | mail , copies of said notice to the party in whose name the | ||||||
14 | taxes
are last assessed as shown by the most recent tax | ||||||
15 | collector's warrant books.
The purchaser or assignee shall pay | ||||||
16 | to the clerk postage plus the sum of $10.
The clerk shall write | ||||||
17 | or stamp the date of receiving the notices upon the
copies of | ||||||
18 | the notices, and retain one copy.
| ||||||
19 | The changes to this Section made by Public Act 97-557 this | ||||||
20 | amendatory Act of the 97th General Assembly apply only to tax | ||||||
21 | sales that occur on or after July 1, 2012 ( the effective date | ||||||
22 | of Public Act 97-557) this amendatory Act of the 97th General | ||||||
23 | Assembly . | ||||||
24 | The changes made to this Section by this amendatory Act of
|
| |||||||
| |||||||
1 | the 100th General Assembly apply only to tax sales that occur | ||||||
2 | on
or after the effective date of this amendatory Act of the | ||||||
3 | 100th
General Assembly. | ||||||
4 | (Source: P.A. 97-557, eff. 7-1-12 .)
| ||||||
5 | (35 ILCS 200/22-10)
| ||||||
6 | Sec. 22-10. Notice of expiration of period of redemption. A | ||||||
7 | purchaser or assignee shall not be entitled to a tax deed to | ||||||
8 | the
property sold unless, not less than 3 months nor more than | ||||||
9 | 6 months prior to
the expiration of the period of redemption, | ||||||
10 | he or she gives notice of the
sale and the date of expiration | ||||||
11 | of the period of redemption to the
owners, occupants, and | ||||||
12 | parties interested in the property, including any
mortgagee of | ||||||
13 | record, as provided below.
| ||||||
14 | The Notice to be given to the parties shall be in at least | ||||||
15 | 10 point
type with headings in bold type, in the following form | ||||||
16 | completely filled in:
| ||||||
17 | TAX DEED NO. .................... FILED ....................
| ||||||
18 | TAKE NOTICE
| ||||||
19 | County of ...............................................
| ||||||
20 | Date Premises Sold ......................................
| ||||||
21 | Certificate No. ........................................
| ||||||
22 | Sold for General Taxes of (year) ........................
| ||||||
23 | Sold for Special Assessment of (Municipality)
| ||||||
24 | and special assessment number ...........................
| ||||||
25 | Warrant No. ................ Inst. No. .................
|
| |||||||
| |||||||
1 | THIS PROPERTY HAS BEEN SOLD FOR
| ||||||
2 | DELINQUENT TAXES
| ||||||
3 | Property located at .........................................
| ||||||
4 | Legal Description or Property Index No. .....................
| ||||||
5 | .............................................................
| ||||||
6 | .............................................................
| ||||||
7 | This notice is to advise you that the above property has
| ||||||
8 | been sold for delinquent taxes and that the period of
| ||||||
9 | redemption from the sale will expire on .....................
| ||||||
10 | .............................................................
| ||||||
11 | The amount to redeem is subject to increase at 6 month | ||||||
12 | intervals from
the date of sale and may be further increased if | ||||||
13 | the purchaser at the tax
sale or his or her assignee pays any | ||||||
14 | subsequently accruing taxes or special
assessments to redeem | ||||||
15 | the property from subsequent forfeitures or tax sales.
Check | ||||||
16 | with the county clerk as to the exact amount you owe before | ||||||
17 | redeeming.
| ||||||
18 | This notice is also to advise you that a petition has been | ||||||
19 | filed for
a tax deed which will transfer title and the right to | ||||||
20 | possession of this
property if redemption is not made on or | ||||||
21 | before ......................................................
| ||||||
22 | This matter is set for hearing in the Circuit Court of this | ||||||
23 | county in
...., Illinois on .....
| ||||||
24 | You may be present at this hearing but your right to redeem | ||||||
25 | will
already have expired at that time.
| ||||||
26 | YOU ARE URGED TO REDEEM IMMEDIATELY
|
| |||||||
| |||||||
1 | TO PREVENT LOSS OF PROPERTY
| ||||||
2 | Redemption can be made at any time on or before .... by | ||||||
3 | applying to
the County Clerk of ...., County, Illinois at the | ||||||
4 | Office of the County Clerk in
...., Illinois.
| ||||||
5 | In addition, the notice must contain the following | ||||||
6 | information in 10 point bold type: | ||||||
7 | FOR FURTHER INFORMATION CONTACT THE COUNTY CLERK OF (INSERT | ||||||
8 | COUNTY), ILLINOIS IMMEDIATELY For further information contact | ||||||
9 | the County Clerk
| ||||||
10 | ADDRESS:....................
| ||||||
11 | TELEPHONE:..................
| ||||||
12 | ..........................
| ||||||
13 | Purchaser or Assignee.
| ||||||
14 | Dated (insert date).
| ||||||
15 | In counties with 3,000,000 or more inhabitants, the notice | ||||||
16 | shall also state
the address, room number and time at which the | ||||||
17 | matter is set for hearing.
| ||||||
18 | The changes to this Section made by Public Act 97-557 this | ||||||
19 | amendatory Act of the 97th General Assembly apply only to | ||||||
20 | matters in which a petition for tax deed is filed on or after | ||||||
21 | July 1, 2012 ( the effective date of Public Act 97-557) this | ||||||
22 | amendatory Act of the 97th General Assembly .
| ||||||
23 | The changes made to this Section by this amendatory Act of
| ||||||
24 | the 100th General Assembly apply only to tax sales that occur |
| |||||||
| |||||||
1 | on
or after the effective date of this amendatory Act of the | ||||||
2 | 100th
General Assembly. | ||||||
3 | (Source: P.A. 97-557, eff. 7-1-12 .)
| ||||||
4 | (35 ILCS 200/22-15)
| ||||||
5 | Sec. 22-15. Service and posting of notice. The purchaser or | ||||||
6 | his or her assignee shall
give the notice required by Section | ||||||
7 | 22-10 by causing it to be published in a
newspaper as set forth | ||||||
8 | in Section 22-20. In addition, the notice shall be
served by a | ||||||
9 | sheriff (or if he or she is disqualified, by a coroner) of the
| ||||||
10 | county in which the property, or any part thereof, is located | ||||||
11 | or, except in Cook County, by a person who is licensed or | ||||||
12 | registered as a private detective under the Private Detective, | ||||||
13 | Private Alarm, Private Security, Fingerprint Vendor, and | ||||||
14 | Locksmith Act of 2004 upon owners who
reside on any part of the | ||||||
15 | property sold by leaving a copy of the notice with
those owners | ||||||
16 | personally and by conspicuously and securely posting the notice | ||||||
17 | on or immediately adjacent to a principal entry door to the | ||||||
18 | property .
| ||||||
19 | In counties of 3,000,000 or more inhabitants where a taxing | ||||||
20 | district is a
petitioner for tax deed pursuant to Section | ||||||
21 | 21-90, in lieu of service by the
sheriff or coroner the notice | ||||||
22 | may be served by a special process server
appointed by the | ||||||
23 | circuit court as provided in this Section. The taxing
district | ||||||
24 | may move prior to filing one or more petitions for tax deed for
| ||||||
25 | appointment of such a special process server. The court, upon |
| |||||||
| |||||||
1 | being satisfied
that the person named in the motion is at least | ||||||
2 | 18 years of age and is capable
of serving notice as required | ||||||
3 | under this Code, shall enter an order appointing
such person as | ||||||
4 | a special process server for a period of one year. The
| ||||||
5 | appointment may be renewed for successive periods of one year | ||||||
6 | each by motion
and order, and a copy of the original and any | ||||||
7 | subsequent order shall be filed
in each tax deed case in which | ||||||
8 | a notice is served by the appointed person.
Delivery of the | ||||||
9 | notice to and service of the notice by the special process
| ||||||
10 | server shall have the same force and effect as its delivery to | ||||||
11 | and service by
the sheriff or coroner.
| ||||||
12 | The same form of notice shall also be served, in the manner | ||||||
13 | set forth under Sections 2-203,
2-204, 2-205, 2-205.1, and | ||||||
14 | 2-211 of the Code of Civil
Procedure, upon all other owners and
| ||||||
15 | parties interested in the property, if upon diligent inquiry | ||||||
16 | they can be found
in the county, and upon the occupants of the | ||||||
17 | property.
| ||||||
18 | If the property sold has more than 4 dwellings or other | ||||||
19 | rental units, and
has a managing agent or party who collects | ||||||
20 | rents, that person
shall be deemed the occupant and shall be | ||||||
21 | served with notice instead of
the occupants of the individual | ||||||
22 | units. If the property has no
dwellings or rental units, but | ||||||
23 | economic or recreational activities are
carried on therein, the | ||||||
24 | person directing such activities shall be deemed
the occupant. | ||||||
25 | Holders of rights of entry and possibilities of reverter
shall | ||||||
26 | not be deemed parties interested in the property.
|
| |||||||
| |||||||
1 | When a party interested in the property is a trustee, | ||||||
2 | notice served upon the
trustee shall be deemed to have been | ||||||
3 | served upon any beneficiary or note
holder thereunder unless | ||||||
4 | the holder of the note is disclosed of record.
| ||||||
5 | When a judgment is a lien upon the property sold, the | ||||||
6 | holder
of the lien shall be served with notice if the name of | ||||||
7 | the judgment debtor as
shown in the transcript, certified copy | ||||||
8 | or memorandum of judgment
filed of record is identical, as to | ||||||
9 | given name and surname, with the
name of the party interested | ||||||
10 | as it appears of record.
| ||||||
11 | If any owner or party interested, upon diligent inquiry and | ||||||
12 | effort,
cannot be found or served with notice in the county as | ||||||
13 | provided in this
Section, and the person in actual occupancy | ||||||
14 | and possession is tenant to, or in
possession under the owners | ||||||
15 | or the parties interested in the property, then
service of | ||||||
16 | notice upon the tenant, occupant or person in possession
shall | ||||||
17 | be deemed service upon the owners or parties interested.
| ||||||
18 | If any owner or party interested, upon diligent inquiry and | ||||||
19 | effort
cannot be found or served with notice in the county, | ||||||
20 | then the person making the
service shall cause a copy of the | ||||||
21 | notice to be sent by
both registered or certified mail, return
| ||||||
22 | receipt requested, and first class mail, to that party at his | ||||||
23 | or her residence, if ascertainable.
| ||||||
24 | The changes to this Section made by Public Act 95-477
apply | ||||||
25 | only to matters in which a petition for tax deed is filed on or | ||||||
26 | after June 1, 2008 (the effective date of Public Act 95-477).
|
| |||||||
| |||||||
1 | The changes made to this Section by this amendatory Act of
| ||||||
2 | the 100th General Assembly apply only to tax sales that occur | ||||||
3 | on
or after the effective date of this amendatory Act of the | ||||||
4 | 100th
General Assembly. | ||||||
5 | (Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08; 95-876, | ||||||
6 | eff. 8-21-08.)
| ||||||
7 | (35 ILCS 200/22-20)
| ||||||
8 | Sec. 22-20. Proof of service of notice; publication of | ||||||
9 | notice. The sheriff or coroner serving notice under Section | ||||||
10 | 22-15 shall
endorse his or
her return thereon and file it with | ||||||
11 | the Clerk of the Circuit Court and it shall
be a part of the | ||||||
12 | court record. A private detective or a special process server | ||||||
13 | appointed under
Section
22-15 shall make his or her return by | ||||||
14 | affidavit and shall file it with the
Clerk of the Circuit | ||||||
15 | Court, where it shall be a part of the court record. If
a | ||||||
16 | sheriff, private detective, special process server, or coroner | ||||||
17 | to whom any notice is
delivered for service, neglects or | ||||||
18 | refuses to make the return, the purchaser or
his or her | ||||||
19 | assignee may petition the court to enter a rule requiring the
| ||||||
20 | sheriff, private detective, special process server, or coroner | ||||||
21 | to make return of the notice on
a day to be fixed by the
court, | ||||||
22 | or to show cause on that day why he or she should not be | ||||||
23 | attached for
contempt of the court. The purchaser or assignee | ||||||
24 | shall cause a written notice
of the rule to be served upon the | ||||||
25 | sheriff, private detective, special process server, or
|
| |||||||
| |||||||
1 | coroner. If good and sufficient cause to excuse the sheriff, | ||||||
2 | private detective, special process
server, or coroner is not | ||||||
3 | shown, the court shall adjudge him or her guilty of
a contempt, | ||||||
4 | and shall proceed to punish him as in other cases of contempt.
| ||||||
5 | If the property is located in a municipality in a county | ||||||
6 | with less than
3,000,000 inhabitants, the purchaser or his or | ||||||
7 | her assignee shall also publish
a notice as to the owner or | ||||||
8 | party interested, in some newspaper published in
the | ||||||
9 | municipality. If the property is not in a municipality in a | ||||||
10 | county with
less than 3,000,000 inhabitants, or if no newspaper | ||||||
11 | is published therein, or
if the property is in a county with | ||||||
12 | 3,000,000 or more inhabitants, the notice
shall be published in | ||||||
13 | some newspaper in the county. If no newspaper is
published in | ||||||
14 | the county, then the notice shall be published in the newspaper
| ||||||
15 | that is published nearest the county seat of the county in | ||||||
16 | which the property
is located. If the owners and parties | ||||||
17 | interested in the property upon diligent
inquiry are unknown to | ||||||
18 | the purchaser or his or her assignee, the publication as
to | ||||||
19 | such owner or party interested, may be made to unknown owners | ||||||
20 | or parties
interested. Any notice by publication given under | ||||||
21 | this Section shall be given
3 times at any time after filing a | ||||||
22 | petition for tax deed, but not less than 3
months nor more than | ||||||
23 | 6 months prior to the expiration of the period of
redemption. | ||||||
24 | The publication shall contain (a) notice of the filing of the
| ||||||
25 | petition for tax deed, (b) the date on which the petitioner | ||||||
26 | intends to make
application for an order on the petition that a |
| |||||||
| |||||||
1 | tax deed issue, (c) a
description of the property, (d) the date | ||||||
2 | upon which the property was sold, (e)
the taxes or special | ||||||
3 | assessments for which it was sold and (f) the date on
which the | ||||||
4 | period of redemption will expire. The publication shall not | ||||||
5 | include
more than one property listed and sold in one | ||||||
6 | description, except as provided
in Section 21-90, and except | ||||||
7 | that when
more than one property is owned by one person, all of | ||||||
8 | the parcels owned by that
person may be included in one notice.
| ||||||
9 | The publication shall contain: (1) the name or names of the | ||||||
10 | person or party holding a recorded ownership or recorded | ||||||
11 | interest in the property; (2) the property address; (3) the | ||||||
12 | language "THIS PROPERTY HAS BEEN SOLD FOR DELINQUENT TAXES" in | ||||||
13 | bold capital letters and in not less than 8 point type; (4) | ||||||
14 | notice of the filing of the petition for tax deed; (5) the date | ||||||
15 | on which the petitioner intends to make application for an | ||||||
16 | order on the petition that a tax deed issue; (6) a description | ||||||
17 | of the property; (7) the date upon which the property was sold; | ||||||
18 | (8) the taxes or special assessment for which the property was | ||||||
19 | sold; (9) the date on which the period of redemption will | ||||||
20 | expire; (10) the language "YOU ARE URGED TO REDEEM IMMEDIATELY | ||||||
21 | TO PREVENT LOSS OF PROPERTY. FOR FURTHER INFORMATION CONTACT | ||||||
22 | THE COUNTY CLERK OF (INSERT COUNTY, IL) IMMEDIATELY" in bold | ||||||
23 | capital letters and in not less than 8 point type; and (11) the | ||||||
24 | address and telephone number of the office of the county clerk
| ||||||
25 | in bold capital letters and in not less than 8 point type. | ||||||
26 | The changes to this Section made by Public Act 95-477
apply |
| |||||||
| |||||||
1 | only to matters in which a petition for tax deed is filed on or | ||||||
2 | after June 1, 2008 (the effective date of Public Act 95-477). | ||||||
3 | The changes made to this Section by this amendatory Act of
| ||||||
4 | the 100th General Assembly apply only to tax sales that occur | ||||||
5 | on
or after the effective date of this amendatory Act of the | ||||||
6 | 100th
General Assembly. | ||||||
7 | (Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08; 95-876, | ||||||
8 | eff. 8-21-08.)
| ||||||
9 | (35 ILCS 200/22-25)
| ||||||
10 | Sec. 22-25. Mailed notice. In addition to the notice | ||||||
11 | required to be served
not less than 3 months nor more than 6
| ||||||
12 | months prior to the expiration of the
period of redemption, the | ||||||
13 | purchaser or his or her assignee shall prepare
and deliver to | ||||||
14 | the clerk of the Circuit Court of the county in which the
| ||||||
15 | property is located, the notice provided for in this Section, | ||||||
16 | together with the
statutory costs for mailing the notice by | ||||||
17 | both certified mail, return receipt
requested , and first class | ||||||
18 | mail . The form of notice to be mailed by the clerk shall be
| ||||||
19 | identical in form to that provided by Section 22-10 for service | ||||||
20 | upon owners
residing upon the property sold, except that it | ||||||
21 | shall bear the signature of the
clerk instead of the name of | ||||||
22 | the purchaser or assignee and shall designate the parties to | ||||||
23 | whom it is to
be mailed. The clerk may furnish the form. The | ||||||
24 | clerk
shall promptly mail the notices delivered to him or her | ||||||
25 | by both certified mail,
return receipt requested , and first |
| |||||||
| |||||||
1 | class mail . The certificate of the clerk that he or she has
| ||||||
2 | mailed the notices, together with the return receipts, shall be | ||||||
3 | filed
in and made a part of the court record. The notices shall | ||||||
4 | be
mailed to the owners of the property at their last known | ||||||
5 | addresses, and
to those persons who are entitled to service of | ||||||
6 | notice as occupants.
| ||||||
7 | The changes to this Section made by Public Act 97-557 this | ||||||
8 | amendatory Act of the 97th General Assembly shall be construed | ||||||
9 | as being declaratory of existing law and not as a new | ||||||
10 | enactment. | ||||||
11 | The changes made to this Section by this amendatory Act of
| ||||||
12 | the 100th General Assembly apply only to tax sales that occur | ||||||
13 | on
or after the effective date of this amendatory Act of the | ||||||
14 | 100th
General Assembly. | ||||||
15 | (Source: P.A. 97-557, eff. 7-1-12 .)
| ||||||
16 | (35 ILCS 200/22-45)
| ||||||
17 | Sec. 22-45. Tax deed incontestable unless order appealed or | ||||||
18 | relief
petitioned. Tax deeds issued under Section 22-40 are
| ||||||
19 | incontestable except by
appeal from the order of the court | ||||||
20 | directing the county clerk to issue the tax
deed. However, | ||||||
21 | relief from such order may be had under Sections 2-1203 or | ||||||
22 | 2-1401
of the Code of Civil Procedure in the same manner and to | ||||||
23 | the same extent as
may be had under those Sections with respect | ||||||
24 | to final orders and judgments in
other proceedings. The grounds | ||||||
25 | for relief under Section 2-1401 shall be
limited to:
|
| |||||||
| |||||||
1 | (1) proof that the taxes were paid prior to sale;
| ||||||
2 | (2) proof that the property was exempt from taxation;
| ||||||
3 | (3) proof by clear and convincing evidence that the tax | ||||||
4 | deed had been
procured by fraud or deception by the tax | ||||||
5 | purchaser or his or her assignee; or
| ||||||
6 | (4) proof by a person or party holding a recorded | ||||||
7 | ownership or other
recorded interest in the property that | ||||||
8 | he or she was not named as a
party in the publication | ||||||
9 | notice as required by set forth in Section 22-20, and that | ||||||
10 | the tax
purchaser or his or her assignee did not make a | ||||||
11 | diligent inquiry and effort to
serve that person or party | ||||||
12 | with the notices required by Sections 22-10 through
22-30.
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13 | In cases of the sale of homestead property in counties with | ||||||
14 | 3,000,000
or more inhabitants, a tax deed may also be voided by | ||||||
15 | the court upon petition,
filed not more than 3 months after an | ||||||
16 | order for tax deed was entered, if the
court finds that the | ||||||
17 | property was owner occupied on the expiration date of the
| ||||||
18 | period of redemption and that the order for deed was | ||||||
19 | effectuated pursuant to a
negligent or willful error made by an | ||||||
20 | employee of the county clerk or county
collector during the | ||||||
21 | period of redemption from the sale that was reasonably
relied | ||||||
22 | upon to the detriment of any person having a redeemable | ||||||
23 | interest. In
such a case, the tax purchaser shall be entitled | ||||||
24 | to the original amount
required to redeem the property plus | ||||||
25 | interest from the sale as of the last date
of redemption | ||||||
26 | together with costs actually expended subsequent to the
|
| |||||||
| |||||||
1 | expiration of the period of redemption and reasonable | ||||||
2 | attorney's fees, all of
which shall be dispensed from the fund | ||||||
3 | created by Section 21-295.
In those cases of error where the | ||||||
4 | court vacates the tax deed, it may award the
petitioner | ||||||
5 | reasonable attorney's fees and court costs actually expended,
| ||||||
6 | payable from that fund. The court hearing a petition filed | ||||||
7 | under this Section
or Section 2-1401 of the Code of Civil | ||||||
8 | Procedure may concurrently hear a
petition filed under Section | ||||||
9 | 21-295 and may grant relief under any Section.
| ||||||
10 | Public Act 95-477 This amendatory Act of the 95th General | ||||||
11 | Assembly shall be construed as being declarative of existing | ||||||
12 | law and not as a new enactment.
| ||||||
13 | The changes made to this Section by this amendatory Act of
| ||||||
14 | the 100th General Assembly apply only to tax sales that occur | ||||||
15 | on
or after the effective date of this amendatory Act of the | ||||||
16 | 100th
General Assembly. | ||||||
17 | (Source: P.A. 95-477, eff. 6-1-08 .)
| ||||||
18 | Section 99. Effective date. This Act takes effect upon | ||||||
19 | becoming law.
|