Revenue Committee
Filed: 3/16/2005
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1 | AMENDMENT TO HOUSE BILL 2
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2 | AMENDMENT NO. ______. Amend House Bill 2, AS AMENDED, by | ||||||
3 | replacing everything after the enacting clause with the | ||||||
4 | following:
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5 | "Section 5. The Property Tax Code is amended by adding | ||||||
6 | Section 21-81 as follows: | ||||||
7 | (35 ILCS 200/21-81 new)
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8 | Sec. 21-81. Liability for waste.
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9 | (a) If a county or municipality could acquire an interest | ||||||
10 | in property by any method to which Section 21-95 applies, then | ||||||
11 | the governing body of that county or municipality may deliver | ||||||
12 | to the county clerk a notice that the county or municipality | ||||||
13 | may acquire an interest in the property. The notice (i) shall | ||||||
14 | include the location of the property and the legal description | ||||||
15 | or permanent index number of the property and (ii) shall state | ||||||
16 | that the county or municipality could acquire an interest in | ||||||
17 | the property and that if waste is committed or suffered, each | ||||||
18 | person whose acts or omissions caused the waste is jointly and | ||||||
19 | severally liable to the county or municipality for the entire | ||||||
20 | amount of the diminishment of the fair market value of the | ||||||
21 | property. Within 5 business days after receipt of the notice, | ||||||
22 | the clerk shall mail the notice to the party in whose name | ||||||
23 | taxes were last assessed, as shown by the most recent tax | ||||||
24 | collector's warrant books. Notice shall be deemed to have been |
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1 | received by the proper party within 3 business days after it is | ||||||
2 | mailed to the proper party by the clerk. In addition, upon | ||||||
3 | receipt of the notice, the proper party must promptly post | ||||||
4 | copies of the notice throughout the premises and mail copies of | ||||||
5 | the notice to all owners, occupants, and other interested | ||||||
6 | persons; failure to do so shall be deemed suffering waste to be | ||||||
7 | committed. | ||||||
8 | (b) If a county or municipality acquires an interest in | ||||||
9 | property by any method to which Section 21-95 applies, then | ||||||
10 | that county or municipality may petition the circuit court for | ||||||
11 | a determination of the following: | ||||||
12 | (1) that waste was committed or suffered on the | ||||||
13 | property on or after the date that a notice was received by | ||||||
14 | the proper party under subsection (a) but on or before the | ||||||
15 | date the county or municipality acquired title to the | ||||||
16 | property by deed; and | ||||||
17 | (2) the extent to which the fair market value of the | ||||||
18 | property has been diminished by the waste. | ||||||
19 | (c) If the court determines that, on or after the date that | ||||||
20 | notice was received by the proper party under subsection (a) | ||||||
21 | but on or before the date the county or municipality acquired | ||||||
22 | title to the property by deed: (i) waste was committed or | ||||||
23 | suffered on the property and (ii) the fair market value of the | ||||||
24 | property was thereby diminished, then each person whose acts or | ||||||
25 | omissions caused the waste is jointly and severally liable to | ||||||
26 | the county or municipality for the entire amount of the | ||||||
27 | diminishment of the fair market value of the property. If the | ||||||
28 | property was acquired because taxes were delinquent on the | ||||||
29 | property, the amount received by the county or municipality | ||||||
30 | shall be distributed proportionally to each taxing district | ||||||
31 | based upon the proportion of taxes owed to that taxing | ||||||
32 | district. In addition, the county or municipality shall be | ||||||
33 | awarded its costs and reasonable attorneys' fees and litigation | ||||||
34 | expenses. |
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1 | (d) The remedies provided under this Section are in | ||||||
2 | addition to any remedies provided under Section 21-80.
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3 | Section 99. Effective date. This Act takes effect upon | ||||||
4 | becoming law.".
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