093_SB1864

 
                                     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
 
                            -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
 
                            -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
 
                            -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  $100  $35 if 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 $4
10        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  $125  paid for costs of title insurance
32        and to identify and locate owners and interested  parties
33        to the subject real estate.
34    (Source: P.A. 91-924, eff. 1-1-01.)
 
                            -5-      LRB093 07943 SJM 08135 b
 1        (35 ILCS 200/22-15)
 2        Sec.  22-15.  Service  of notice. The purchaser or his or
 3    her assignee shall give the notice required by Section  22-10
 4    by  causing it to be published in a newspaper as set forth in
 5    Section 22-20. In addition, the notice shall be served  by  a
 6    process  server,  as provided in Section 2-202 of the Code of
 7    Civil Procedure, or sheriff (or if he or she is disqualified,
 8    by a coroner) of the county in which  the  property,  or  any
 9    part  thereof,  is located upon owners who reside on any part
10    of the property sold by  leaving a copy of  the  notice  with
11    those owners personally.
12        In  counties  of  3,000,000  or  more inhabitants where a
13    taxing district is a petitioner  for  tax  deed  pursuant  to
14    Section  21-90,  in lieu of service by the sheriff or coroner
15    the  notice  may  be  served  by  a  special  process  server
16    appointed by the circuit court as provided in  this  Section.
17    The  taxing  district  may  move  prior to filing one or more
18    petitions for tax deed for  appointment  of  such  a  special
19    process  server.   The  court,  upon being satisfied that the
20    person named in the motion is at least 18 years of age and is
21    capable of serving notice as required under this Code,  shall
22    enter  an  order  appointing such person as a special process
23    server for a period of one  year.   The  appointment  may  be
24    renewed for successive periods of one year each by motion and
25    order,  and  a  copy of the original and any subsequent order
26    shall be filed in each tax deed case in  which  a  notice  is
27    served  by  the  appointed person.  Delivery of the notice to
28    and service of the notice by the special process server shall
29    have the same force and effect as its delivery to and service
30    by the sheriff or coroner.
31        The same form of notice shall also  be  served  upon  all
32    other  owners and parties interested in the property, if upon
33    diligent inquiry they can be found in the  county,  and  upon
34    the occupants of the property in the following manner:
 
                            -6-      LRB093 07943 SJM 08135 b
 1             (a)  as to individuals, by (1) leaving a copy of the
 2        notice  with  the  person  personally or (2) by leaving a
 3        copy at his or her usual place of residence with a person
 4        of the family, of the  age  of  13  years  or  more,  and
 5        informing that person of its contents.  The person making
 6        the  service  shall cause a copy of the notice to be sent
 7        by  registered  or   certified   mail,   return   receipt
 8        requested,  to  that  party  at his or her usual place of
 9        residence;
10             (b)  as  to   public   and   private   corporations,
11        municipal, governmental and quasi-municipal corporations,
12        partnerships,  receivers and trustees of corporations, by
13        leaving a copy of the notice with the  person  designated
14        by the Civil Practice Law.
15        If  the  property sold has more than 4 dwellings or other
16    rental units,  and has a managing agent or party who collects
17    rents, that person shall be deemed the occupant and shall  be
18    served with notice instead of the occupants of the individual
19    units.  If the property has no dwellings or rental units, but
20    economic  or  recreational activities are carried on therein,
21    the person directing such  activities  shall  be  deemed  the
22    occupant.   Holders  of  rights of entry and possibilities of
23    reverter shall  not  be  deemed  parties  interested  in  the
24    property.
25        When  a  party  interested  in the property is a trustee,
26    notice served upon the trustee shall be deemed to  have  been
27    served  upon any beneficiary or note holder thereunder unless
28    the holder of the note is disclosed of record.
29        When a judgment is a lien upon  the  property  sold,  the
30    holder of the lien shall be served with notice if the name of
31    the  judgment  debtor  as  shown in the transcript, certified
32    copy or  memorandum of judgment filed of record is identical,
33    as to given name and surname, with  the  name  of  the  party
34    interested as it appears of record.
 
                            -7-      LRB093 07943 SJM 08135 b
 1        If  any  owner or party interested, upon diligent inquiry
 2    and effort, cannot be found or  served  with  notice  in  the
 3    county  as provided in this Section, and the person in actual
 4    occupancy and possession is tenant to, or in possession under
 5    the owners or the parties interested in  the  property,  then
 6    service  of  notice  upon  the  tenant, occupant or person in
 7    possession shall be deemed service upon the owners or parties
 8    interested.
 9        If any owner or party interested, upon  diligent  inquiry
10    and  effort  cannot  be  found  or  served with notice in the
11    county, then the person making the service shall cause a copy
12    of the notice to be sent by  registered  or  certified  mail,
13    return  receipt  requested,  to  that  party  at  his  or her
14    residence, if ascertainable.
15    (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)

16        Section 99.  Effective date.  This Act  takes  effect  on
17    January 1, 2004.