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
 
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 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
 
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 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
 
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 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  $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 $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.
 
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 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
 
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 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,
 
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 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.