HB0002 Engrossed

LRB094 03433 MKM 33435 b






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    AN ACT concerning taxes.

 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:


 
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    Section 5. The Property Tax Code is amended  by adding 
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Section 21-81 as follows:
 
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    (35 ILCS 200/21-81 new)

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    Sec. 21-81. Liability for waste.

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    (a) If a county or municipality could acquire an interest 
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in property by any method to which Section 21-95 applies, then 
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the governing body of that county or municipality may deliver 
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to the county clerk a notice that the county or municipality 
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may acquire an interest in the property. The notice (i) shall 
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include  the location of the property and the legal description 
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or permanent index number of the property and (ii) shall state 
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that the county or municipality could acquire an interest in 
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the property and that if waste is committed or suffered, each 
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person whose acts or omissions caused the waste is jointly and 
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severally liable to the county or municipality for the entire 
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amount of the diminishment of the fair market value of the 
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property. Within 5 business days after receipt of the notice, 
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the clerk shall mail the notice to the party in whose name 
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taxes were last assessed, as shown by the most recent tax 
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collector's warrant books. Notice shall be deemed to have been 
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received by the proper party within 3 business days after it is 
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mailed to the proper party by the clerk. In addition, upon 
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receipt of the notice, the proper party must promptly post 
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copies of the notice throughout the premises and mail copies of 
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the notice to all owners, occupants, and other interested 
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persons; failure to do so shall be deemed suffering waste to be 
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committed.
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    (b) If a county or municipality acquires an interest in 
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property by any method to which Section 21-95 applies, then 
 


 






HB0002 Engrossed
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LRB094 03433 MKM 33435 b




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that county or municipality may petition the circuit court for 
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a determination of the following:
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        (1) that waste was committed or suffered on the 
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    property on or after the date that a notice was received by 
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    the proper party under subsection (a) but on or before the 
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    date the county or municipality acquired title to the 
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    property by deed; and
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        (2) the extent to which the fair market value of the 
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    property has been diminished by  the waste.
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    (c) If the court determines that, on or after the date that 
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notice was received by the proper party under subsection (a) 
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but on or before the date the county or municipality acquired 
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title to the property by deed: (i) waste was committed or 
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suffered on the property and (ii) the fair market value of the 
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property was thereby diminished, then each person whose acts or 
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omissions caused the waste is jointly and severally liable to 
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the county or municipality for the entire amount of the 
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diminishment of the fair market value of the property. If the 
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property was acquired because taxes were delinquent on the 
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property, the amount received by the county or municipality 
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shall be distributed proportionally to each taxing district 
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based upon the proportion of taxes owed to that taxing 
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district. In addition, the county or municipality shall be 
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awarded its costs and reasonable attorneys' fees and litigation 
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expenses.
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    (d) The remedies provided under this Section are in 
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addition to any remedies provided under Section 21-80.



 
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    Section 99. Effective date. This Act takes effect upon 
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becoming law.