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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,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Property Tax Code is amended by changing | ||||||
| 5 | Section 21-115 as follows:
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| 6 | (35 ILCS 200/21-115)
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| 7 | Sec. 21-115. Times of publication of notice. The | ||||||
| 8 | advertisement shall be
published once at least 10 days before | ||||||
| 9 | the day on which judgment is to be
applied for, and shall | ||||||
| 10 | contain a list of the delinquent properties upon which
the | ||||||
| 11 | taxes or any part thereof remain due and unpaid, the names of | ||||||
| 12 | owners, if
known, the total amount due, and the year or years | ||||||
| 13 | for which they are due. In
counties of less than 3,000,000 | ||||||
| 14 | inhabitants, advertisement shall include notice
of the | ||||||
| 15 | registration requirement for persons bidding at the sale. | ||||||
| 16 | Properties
upon which taxes have been paid in full under | ||||||
| 17 | protest shall not be included in
the list.
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| 18 | The collector shall give notice that he or she will apply | ||||||
| 19 | to the circuit
court on a specified day for judgment against | ||||||
| 20 | the properties for the taxes, and
costs, and for an order to | ||||||
| 21 | sell the properties for the satisfaction of the
amount due.
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| 22 | The collector shall also give notice of a date within the | ||||||
| 23 | next 5 business
days after the date of application on which all | ||||||
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| 1 | the properties for the sale of
which an order is made will be | ||||||
| 2 | exposed to public sale at a location within the
county | ||||||
| 3 | designated by the county collector, for the amount of taxes, | ||||||
| 4 | and cost
due. The advertisement published according to the | ||||||
| 5 | provisions of this Section
shall be deemed to be sufficient | ||||||
| 6 | notice of the intended application for
judgment and of the sale | ||||||
| 7 | of properties under the order of the court.
A county with fewer | ||||||
| 8 | than 3,000,000 inhabitants may, by joint agreement, combine its | ||||||
| 9 | tax sale with the tax sale of one or more other contiguous | ||||||
| 10 | counties; such a joint tax sale shall be held at a location in | ||||||
| 11 | one of the participating counties. Notwithstanding the | ||||||
| 12 | provisions of this Section and Section 21-110, in the 10
years | ||||||
| 13 | following the completion of a general reassessment of property | ||||||
| 14 | in any
county with 3,000,000 or more inhabitants, made under an | ||||||
| 15 | order of the
Department, the publication shall be made not | ||||||
| 16 | sooner than 10 days nor more
than 90 days after the date when | ||||||
| 17 | all unpaid taxes on property have become
delinquent.
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| 18 | (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-426, eff. | ||||||
| 19 | 6-1-96;
89-626, eff. 8-9-96.)
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| 20 | Section 10. The Mobile Home Local Services Tax Enforcement | ||||||
| 21 | Act is amended by changing Section 60 as follows:
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| 22 | (35 ILCS 516/60)
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| 23 | Sec. 60. Times of publication of notice. The advertisement | ||||||
| 24 | shall be
published once at least 10 days before the day on | ||||||
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| 1 | which judgment is to be
applied for, and shall contain a list | ||||||
| 2 | of the delinquent mobile homes upon which
the taxes or any part | ||||||
| 3 | thereof remain due and unpaid, the names of owners,
the street | ||||||
| 4 | and the common address where the mobile home is
sited, if | ||||||
| 5 | known, the vehicle identification number, if known, the total | ||||||
| 6 | amount due, and the year or years for
which they are due. In | ||||||
| 7 | counties of less than 3,000,000 inhabitants,
advertisement | ||||||
| 8 | shall include notice of the registration requirement for | ||||||
| 9 | persons
bidding at the sale.
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| 10 | The collector shall give notice that he or she will apply | ||||||
| 11 | to the circuit
court on a specified day for judgment against | ||||||
| 12 | the mobile homes for the taxes,
and costs, and for an order to | ||||||
| 13 | sell the mobile homes for the satisfaction of
the amount due.
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| 14 | The collector shall also give notice of a date within the | ||||||
| 15 | next 5 business
days after the date of application on which all | ||||||
| 16 | the mobile homes for the sale
of which an order is made will be | ||||||
| 17 | exposed to public sale at a location within
the county | ||||||
| 18 | designated by the county collector, for the amount of taxes and
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| 19 | cost due. The advertisement published according to the | ||||||
| 20 | provisions of this
Section shall be deemed to be sufficient | ||||||
| 21 | notice of the intended application for
judgment and of the sale | ||||||
| 22 | of mobile homes under the order of the court. A county with | ||||||
| 23 | fewer than 3,000,000 inhabitants may, by joint agreement, | ||||||
| 24 | combine its tax sale with the tax sale of one or more other | ||||||
| 25 | contiguous counties; such a joint tax sale shall be held at a | ||||||
| 26 | location in one of the participating counties.
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| 1 | (Source: P.A. 94-19, eff. 6-14-05.)
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