HB1218 EngrossedLRB097 00543 HLH 40561 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 1-120, 21-110, 21-115, 21-165, 21-205, 21-225,
621-305, 22-5, 22-10, and 22-25 and by adding Section 21-118 as
7follows:
 
8    (35 ILCS 200/1-120)
9    Sec. 1-120. Property Index Number or Permanent Index
10Number; PIN. A number used to identify a parcel of property for
11assessment and taxation purposes. The index number shall
12constitute a sufficient description of the property to which it
13has been assigned, wherever a description is required by this
14Code. "Property Index Number" and "Permanent Index Number"
15shall be construed to be interchangeable terms.
16    The changes to this Section made by this amendatory Act of
17the 97th General Assembly shall be construed as being
18declaratory of existing law and not as a new enactment.
19(Source: P.A. 88-455.)
 
20    (35 ILCS 200/21-110)
21    Sec. 21-110. Published notice of annual application for
22judgment and sale; delinquent taxes. At any time after all

 

 

HB1218 Engrossed- 2 -LRB097 00543 HLH 40561 b

1taxes have become delinquent in any year, the Collector shall
2publish an advertisement, giving notice of the intended
3application for judgment and sale of the delinquent properties.
4The advertisement shall include the street address on file with
5the county collector and PIN number of each delinquent
6property. Except as provided below, the advertisement shall be
7in a newspaper published in the township or road district in
8which the properties are located. If there is no newspaper
9published in the township or road district, then the notice
10shall be published in some newspaper in the same county as the
11township or road district, to be selected by the county
12collector. When the property is in a city with more than
131,000,000 inhabitants, the advertisement may be in any
14newspaper published in the same county. When the property is in
15an incorporated town which has superseded a civil township, the
16advertisement shall be in a newspaper published in the
17incorporated town or if there is no such newspaper, then in a
18newspaper published in the county.
19    The provisions of this Section relating to the time when
20the Collector shall advertise intended application for
21judgment for sale are subject to modification by the governing
22authority of a county in accordance with the provisions of
23subsection (c) of Section 21-40.
24(Source: P.A. 88-455; 88-518; 89-126, eff. 7-11-95.)
 
25    (35 ILCS 200/21-115)

 

 

HB1218 Engrossed- 3 -LRB097 00543 HLH 40561 b

1    Sec. 21-115. Times of publication of notice. The
2advertisement shall be published once at least 30 10 days
3before the day on which judgment is to be applied for, and
4shall contain a list of the delinquent properties upon which
5the taxes or any part thereof remain due and unpaid, the names
6of owners, if known, the total amount due, and the year or
7years for which they are due. In counties of less than
83,000,000 inhabitants, advertisement shall include notice of
9the registration requirement for persons bidding at the sale.
10Properties upon which taxes have been paid in full under
11protest shall not be included in the list.
12    The collector shall give notice that he or she will apply
13to the circuit court on a specified day for judgment against
14the properties for the taxes, and costs, and for an order to
15sell the properties for the satisfaction of the amount due.
16    The collector shall also give notice of a date within the
17next 5 business days after the date of application on which all
18the properties for the sale of which an order is made will be
19exposed to public sale at a location within the county
20designated by the county collector, for the amount of taxes,
21and cost due. The advertisement published according to the
22provisions of this Section shall be deemed to be sufficient
23notice of the intended application for judgment and of the sale
24of properties under the order of the court. Notwithstanding the
25provisions of this Section and Section 21-110, in the 10 years
26following the completion of a general reassessment of property

 

 

HB1218 Engrossed- 4 -LRB097 00543 HLH 40561 b

1in any county with 3,000,000 or more inhabitants, made under an
2order of the Department, the publication shall be made not
3sooner than 10 days nor more than 90 days after the date when
4all unpaid taxes on property have become delinquent.
5(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-426, eff.
66-1-96; 89-626, eff. 8-9-96.)
 
7    (35 ILCS 200/21-118 new)
8    Sec. 21-118. Tax sale; online database. At least 10 days
9prior to any tax sale authorized under this Article 21, the
10county collector of a county with a population of 10,000 or
11more, according to the most recent federal decennial census,
12shall post on his or her website a list of all properties that
13are eligible to be sold at the sale. The list shall include the
14street address on file with the county collector and PIN number
15assigned to the property.
 
16    (35 ILCS 200/21-165)
17    Sec. 21-165. Payment of delinquent tax before sale. Any
18person owning or claiming properties upon which application for
19judgment is applied for and any lienholder of record may, in
20person or by agent, pay the taxes, and costs due, or in
21counties with 3,000,000 or more inhabitants, the taxes, special
22assessments, interest and costs due, to the county collector at
23any time on or before the calendar day immediately preceding
24the day the taxes are sold, and the collector must accept those

 

 

HB1218 Engrossed- 5 -LRB097 00543 HLH 40561 b

1payments. A home rule unit may not regulate the hours and
2procedures employed by the county collector in a manner that is
3inconsistent with this Section. No deadline for the payment of
4taxes, special assessments, interest, or costs may be imposed
5by any county, including a home rule unit, if the deadline is
6inconsistent with this Section. This Section is a limitation
7under subsection (i) of Section 6 of Article VII of the
8Illinois Constitution on the concurrent exercise by home rule
9units of powers and functions exercised by the State. sale.
10(Source: P.A. 92-267, eff. 1-1-02.)
 
11    (35 ILCS 200/21-205)
12    Sec. 21-205. Tax sale procedures. The collector, in person
13or by deputy, shall attend, on the day and in the place
14specified in the notice for the sale of property for taxes, and
15shall, between 9:00 a.m. and 4:00 p.m., or later at the
16collector's discretion, proceed to offer for sale, separately
17and in consecutive order, all property in the list on which the
18taxes, special assessments, interest or costs have not been
19paid. However, in any county with 3,000,000 or more
20inhabitants, the offer for sale shall be made between 8:00 a.m.
21and 8:00 p.m. The collector's office shall be kept open during
22all hours in which the sale is in progress. The sale shall be
23continued from day to day, until all property in the delinquent
24list has been offered for sale. However, any city, village or
25incorporated town interested in the collection of any tax or

 

 

HB1218 Engrossed- 6 -LRB097 00543 HLH 40561 b

1special assessment, may, in default of bidders, withdraw from
2collection the special assessment levied against any property
3by the corporate authorities of the city, village or
4incorporated town. In case of a withdrawal, there shall be no
5sale of that property on account of the delinquent special
6assessment thereon.
7    Until January 1, 2013, in In every sale of property
8pursuant to the provisions of this Code, the collector may
9employ any automated means that the collector deems
10appropriate. Beginning on January 1, 2013, in counties with
11more than 10,000 inhabitants, the collector shall employ an
12automated bidding system that is programmed to accept the
13lowest redemption price bid by an eligible tax purchaser,
14subject to the penalty percentage limitation set forth in
15Section 21-215. Beginning on January 1, 2013, in counties with
1610,000 or fewer inhabitants, either (i) the collector shall
17employ an automated bidding system that is programmed to accept
18the lowest redemption price bid by an eligible tax purchaser,
19subject to the penalty percentage limitation set forth in
20Section 21-215, or (ii) all tax sales shall be videotaped with
21audio. All , provided that bidders are required to personally
22attend the sale and, if automated means are used, all hardware
23and software used with respect to those automated means must be
24certified by the Department and re-certified by the Department
25every 5 years. The changes made by this amendatory Act of the
2694th General Assembly are declarative of existing law.

 

 

HB1218 Engrossed- 7 -LRB097 00543 HLH 40561 b

1(Source: P.A. 94-922, eff. 1-1-07.)
 
2    (35 ILCS 200/21-225)
3    Sec. 21-225. Forfeited property. Every property offered at
4public sale, and not sold for want of bidders, unless it is
5released from sale by the withdrawal from collection of a
6special assessment levied thereon, shall be forfeited to the
7State of Illinois. However, when the court, county clerk and
8county treasurer certify that the taxes and special assessments
9not withdrawn from collection on forfeited property equal or
10exceed the actual value of the property, the county collector
11shall, on the receipt of such certificate, offer the property
12for sale to the highest bidder, after first giving 10 days'
13notice in counties with less than 10,000 inhabitants, according
14to the most recent federal decennial census, and 30 days'
15notice in all other counties, in the manner described in
16Sections 21-110 and 21-115, of the time and place of sale,
17together with a description of the property to be offered. A
18certificate of purchase shall be issued to the purchaser at the
19sale as in other cases provided in this Code. The county
20collector shall receive credit in the settlement with the
21taxing bodies for which the tax was levied for the amount not
22realized by the sale. The amount received from the sale shall
23be paid by the collector, pro rata, to the taxing bodies
24entitled to it.
25(Source: Laws 1965, p. 631; P.A. 88-455.)
 

 

 

HB1218 Engrossed- 8 -LRB097 00543 HLH 40561 b

1    (35 ILCS 200/21-305)
2    Sec. 21-305. Payments from Indemnity Fund.
3    (a) Any owner of property sold under any provision of this
4Code who sustains loss or damage by reason of the issuance of a
5tax deed under Section 21-445 or 22-40 and who is barred or is
6in any way precluded from bringing an action for the recovery
7of the property shall have the right to indemnity for the loss
8or damage sustained, limited as follows:
9        (1) An owner who resided on property that contained 4
10    or less dwelling units on the last day of the period of
11    redemption and who is equitably entitled to compensation
12    for the loss or damage sustained has the right to
13    indemnity. An equitable indemnity award shall be limited to
14    the fair cash value of the property as of the date the tax
15    deed was issued less any mortgages or liens on the
16    property, and the award will not exceed $99,000. The Court
17    shall liberally construe this equitable entitlement
18    standard to provide compensation wherever, in the
19    discretion of the Court, the equities warrant the action.
20        An owner of a property that contained 4 or less
21    dwelling units who requests an award in excess of $99,000
22    must prove that the loss of his or her property was not
23    attributable to his or her own fault or negligence before
24    an award in excess of $99,000 will be granted.
25        (2) An owner who sustains the loss or damage of any

 

 

HB1218 Engrossed- 9 -LRB097 00543 HLH 40561 b

1    property occasioned by reason of the issuance of a tax
2    deed, without fault or negligence of his or her own, has
3    the right to indemnity limited to the fair cash value of
4    the property less any mortgages or liens on the property.
5    In determining the existence of fault or negligence, the
6    court shall consider whether the owner exercised ordinary
7    reasonable diligence under all of the relevant
8    circumstances.
9        (3) In determining the fair cash value of property less
10    any mortgages or liens on the property, the fair cash value
11    shall be reduced by the principal amount of all taxes paid
12    by the tax purchaser or his or her assignee before the
13    issuance of the tax deed.
14        (4) If an award made under paragraph (1) or (2) is
15    subject to a reduction by the amount of an outstanding
16    mortgage or lien on the property, other than the principal
17    amount of all taxes paid by the tax purchaser or his or her
18    assignee before the issuance of the tax deed and the
19    petitioner would be personally liable to the mortgagee or
20    lienholder for all or part of that reduction amount, the
21    court shall order an additional indemnity award to be paid
22    directly to the mortgagee or lienholder sufficient to
23    discharge the petitioner's personal liability. The court,
24    in its discretion, may order the joinder of the mortgagee
25    or lienholder as an additional party to the indemnity
26    action.

 

 

HB1218 Engrossed- 10 -LRB097 00543 HLH 40561 b

1    (b) Indemnity fund; subrogation.
2        (1) Any person claiming indemnity hereunder shall
3    petition the Court which ordered the tax deed to issue,
4    shall name the County Treasurer, as Trustee of the
5    indemnity fund, as defendant to the petition, and shall ask
6    that judgment be entered against the County Treasurer, as
7    Trustee, in the amount of the indemnity sought. The
8    provisions of the Civil Practice Law shall apply to
9    proceedings under the petition, except that neither the
10    petitioner nor County Treasurer shall be entitled to trial
11    by jury on the issues presented in the petition. The Court
12    shall liberally construe this Section to provide
13    compensation wherever in the discretion of the Court the
14    equities warrant such action.
15        (2) The County Treasurer, as Trustee of the indemnity
16    fund, shall be subrogated to all parties in whose favor
17    judgment may be rendered against him or her, and by third
18    party complaint may bring in as a defendant any person,
19    other than the tax deed grantee and its successors in
20    title, not a party to the action who is or may be liable to
21    him or her, as subrogee, for all or part of the
22    petitioner's claim against him or her.
23    (c) Any contract involving the proceeds of a judgment for
24indemnity under this Section, between the tax deed grantee or
25its successors in title and the indemnity petitioner or his or
26her successors, shall be in writing. In any action brought

 

 

HB1218 Engrossed- 11 -LRB097 00543 HLH 40561 b

1under Section 21-305, the Collector shall be entitled to
2discovery regarding, but not limited to, the following:
3        (1) the identity of all persons beneficially
4    interested in the contract, directly or indirectly,
5    including at least the following information: the names and
6    addresses of any natural persons; the place of
7    incorporation of any corporation and the names and
8    addresses of its shareholders unless it is publicly held;
9    the names and addresses of all general and limited partners
10    of any partnership; the names and addresses of all persons
11    having an ownership interest in any entity doing business
12    under an assumed name, and the county in which the assumed
13    business name is registered; and the nature and extent of
14    the interest in the contract of each person identified;
15        (2) the time period during which the contract was
16    negotiated and agreed upon, from the date of the first
17    direct or indirect contact between any of the contracting
18    parties to the date of its execution;
19        (3) the name and address of each natural person who
20    took part in negotiating the contract, and the identity and
21    relationship of the party that the person represented in
22    the negotiations; and
23        (4) the existence of an agreement for payment of
24    attorney's fees by or on behalf of each party.
25    Any information disclosed during discovery may be subject
26to protective order as deemed appropriate by the court. The

 

 

HB1218 Engrossed- 12 -LRB097 00543 HLH 40561 b

1terms of the contract shall not be used as evidence of value.
2    (d) A petition of indemnity under this Section must be
3filed within 10 years after the date the tax deed was issued.
4(Source: P.A. 91-564, eff. 8-14-99.)
 
5    (35 ILCS 200/22-5)
6    Sec. 22-5. Notice of sale and redemption rights. In order
7to be entitled to a tax deed, within 4 months and 15 days after
8any sale held under this Code, the purchaser or his or her
9assignee shall deliver to the county clerk a notice to be given
10to the party in whose name the taxes are last assessed as shown
11by the most recent tax collector's warrant books, in at least
1210 point type in the following form completely filled in:
13
TAKE NOTICE
14    County of ...............................................
15    Date Premises Sold ......................................
16    Certificate No. .........................................
17    Sold for General Taxes of (year) ........................
18    Sold for Special Assessment of (Municipality)
19    and special assessment number ...........................
20    Warrant No. ............... Inst. No. .................
21
THIS PROPERTY HAS BEEN SOLD FOR
22
DELINQUENT TAXES
23Property located at .........................................
24Legal Description or Property Permanent Index No. ............
25.............................................................

 

 

HB1218 Engrossed- 13 -LRB097 00543 HLH 40561 b

1.............................................................
2    This notice is to advise you that the above property has
3been sold for delinquent taxes and that the period of
4redemption from the sale will expire on .....................
5    This notice is also to advise you that a petition will be
6filed for a tax deed which will transfer title and the right to
7possession of this property if redemption is not made on or
8before ......................................................
9    At the date of this notice the total amount which you must
10pay in order to redeem the above property is ................
11
YOU ARE URGED TO REDEEM IMMEDIATELY TO
12
PREVENT LOSS OF PROPERTY
13    Redemption can be made at any time on or before .... by
14applying to the County Clerk of .... County, Illinois at the
15Office of the County Clerk County Court House in ....,
16Illinois.
17    The above amount is subject to increase at 6 month
18intervals from the date of sale. Check with the county clerk as
19to the exact amount you owe before redeeming. Payment must be
20made by certified check, cashier's check, money order, or in
21cash.
22    For further information contact the County Clerk
23ADDRESS:............................
24TELEPHONE:..........................
 
25
...............................

 

 

HB1218 Engrossed- 14 -LRB097 00543 HLH 40561 b

1
Purchaser or Assignee
2
Dated (insert date).

 
3    Within 10 days after receipt of said notice, the county
4clerk shall mail to the addresses supplied by the purchaser or
5assignee, by registered or certified mail, copies of said
6notice to the party in whose name the taxes are last assessed
7as shown by the most recent tax collector's warrant books. The
8purchaser or assignee shall pay to the clerk postage plus the
9sum of $10. The clerk shall write or stamp the date of
10receiving the notices upon the copies of the notices, and
11retain one copy.
12    The changes to this Section made by this amendatory Act of
13the 97th General Assembly apply only to tax sales that occur on
14or after the effective date of this amendatory Act of the 97th
15General Assembly.
16(Source: P.A. 94-380, eff. 7-29-05.)
 
17    (35 ILCS 200/22-10)
18    Sec. 22-10. Notice of expiration of period of redemption. A
19purchaser or assignee shall not be entitled to a tax deed to
20the property sold unless, not less than 3 months nor more than
216 months prior to the expiration of the period of redemption,
22he or she gives notice of the sale and the date of expiration
23of the period of redemption to the owners, occupants, and
24parties interested in the property, including any mortgagee of

 

 

HB1218 Engrossed- 15 -LRB097 00543 HLH 40561 b

1record, as provided below.
2    The Notice to be given to the parties shall be in at least
310 point type in the following form completely filled in:
4TAX DEED NO. .................... FILED ....................
5
TAKE NOTICE
6    County of ...............................................
7    Date Premises Sold ......................................
8    Certificate No. ........................................
9    Sold for General Taxes of (year) ........................
10    Sold for Special Assessment of (Municipality)
11    and special assessment number ...........................
12    Warrant No. ................ Inst. No. .................
13
THIS PROPERTY HAS BEEN SOLD FOR
14
DELINQUENT TAXES
15Property located at .........................................
16Legal Description or Property Index No. .....................
17.............................................................
18.............................................................
19    This notice is to advise you that the above property has
20been sold for delinquent taxes and that the period of
21redemption from the sale will expire on .....................
22.............................................................
23    The amount to redeem is subject to increase at 6 month
24intervals from the date of sale and may be further increased if
25the purchaser at the tax sale or his or her assignee pays any
26subsequently accruing taxes or special assessments to redeem

 

 

HB1218 Engrossed- 16 -LRB097 00543 HLH 40561 b

1the property from subsequent forfeitures or tax sales. Check
2with the county clerk as to the exact amount you owe before
3redeeming.
4    This notice is also to advise you that a petition has been
5filed for a tax deed which will transfer title and the right to
6possession of this property if redemption is not made on or
7before ......................................................
8    This matter is set for hearing in the Circuit Court of this
9county in ...., Illinois on .....
10    You may be present at this hearing but your right to redeem
11will already have expired at that time.
12
YOU ARE URGED TO REDEEM IMMEDIATELY
13
TO PREVENT LOSS OF PROPERTY
14    Redemption can be made at any time on or before .... by
15applying to the County Clerk of ...., County, Illinois at the
16Office of the County Clerk County Court House in ....,
17Illinois.
18    For further information contact the County Clerk
19ADDRESS:....................
20TELEPHONE:..................
 
21
..........................
22
Purchaser or Assignee.
23
Dated (insert date).

 
24    In counties with 3,000,000 or more inhabitants, the notice

 

 

HB1218 Engrossed- 17 -LRB097 00543 HLH 40561 b

1shall also state the address, room number and time at which the
2matter is set for hearing.
3    The changes to this Section made by this amendatory Act of
4the 97th General Assembly apply only to matters in which a
5petition for tax deed is filed on or after the effective date
6of this amendatory Act of the 97th General Assembly.
7    This amendatory Act of 1996 applies only to matters in
8which a petition for tax deed is filed on or after the
9effective date of this amendatory Act of 1996.
10    The changes to this Section made by this amendatory Act of
11the 95th General Assembly apply only to matters in which a
12petition for tax deed is filed on or after the effective date
13of this amendatory Act of the 95th General Assembly.
14(Source: P.A. 94-380, eff. 7-29-05; 95-477, eff. 6-1-08.)
 
15    (35 ILCS 200/22-25)
16    Sec. 22-25. Mailed notice. In addition to the notice
17required to be served not less than 3 months nor more than 6
18months prior to the expiration of the period of redemption, the
19purchaser or his or her assignee shall prepare and deliver to
20the clerk of the Circuit Court of the county in which the
21property is located, the notice provided for in this Section,
22together with the statutory costs for mailing the notice by
23certified mail, return receipt requested. The form of notice to
24be mailed by the clerk shall be identical in form to that
25provided by Section 22-10 for service upon owners residing upon

 

 

HB1218 Engrossed- 18 -LRB097 00543 HLH 40561 b

1the property sold, except that it shall bear the signature of
2the clerk instead of the name of the purchaser or assignee and
3shall designate the parties to whom it is to be mailed. The
4clerk may furnish the form. The clerk shall promptly mail the
5notices delivered to him or her by certified mail, return
6receipt requested. The certificate of the clerk that he or she
7has mailed the notices, together with the return receipts,
8shall be filed in and made a part of the court record. The
9notices shall be mailed to the owners of the property at their
10last known addresses, and to those persons who are entitled to
11service of notice as occupants.
12    The changes to this Section made by this amendatory Act of
13the 97th General Assembly shall be construed as being
14declaratory of existing law and not as a new enactment.
15    The changes to this Section made by this amendatory Act of
16the 95th General Assembly apply only to matters in which a
17petition for tax deed is filed on or after the effective date
18of this amendatory Act of the 95th General Assembly.
19(Source: P.A. 95-477, eff. 6-1-08.)
 
20    Section 10. The Counties Code is amended by changing
21Section 3-10008 as follows:
 
22    (55 ILCS 5/3-10008)  (from Ch. 34, par. 3-10008)
23    Sec. 3-10008. Office hours. Except as otherwise provided in
24this Section, the The county treasurer shall keep his office

 

 

HB1218 Engrossed- 19 -LRB097 00543 HLH 40561 b

1open and attend to the duties thereof from eight o'clock in the
2forenoon to five o'clock in the afternoon on each working day
3excepting such days as under law are legal holidays, and may
4close his office at 12 o'clock on Saturday of each week;
5Provided, that the county treasurer shall not be compelled to
6open his office before the hour of nine o'clock a. m. and, by
7permission of the county board, the treasurer may close his
8office all day Saturday: Provided, further, that, except with
9respect to the required office hours applicable to tax sales,
10the hours of opening and closing of the office of the county
11treasurer may be changed and otherwise fixed and determined by
12the county board of any county. Any such action taken by the
13county board shall be by an appropriate resolution passed at a
14regular meeting. Notwithstanding the provisions of this
15Section or any other provision of law, the county treasurer
16must keep his or her office open from 8:00 a.m. until 5:00 p.m.
17on the day before the commencement of a tax sale held in the
18county pursuant to Division 3.5 of Article 21 of the Property
19Tax Code and during the same hours each day the tax sale is
20pending. A home rule unit may not regulate the hours employed
21by the county treasurer in a manner that is inconsistent with
22this Section. This Section is a limitation under subsection (i)
23of Section 6 of Article VII of the Illinois Constitution on the
24concurrent exercise by home rule units of powers and functions
25exercised by the State.
26(Source: P.A. 86-962.)
 

 

 

HB1218 Engrossed- 20 -LRB097 00543 HLH 40561 b

1    Section 99. Effective date. This Act takes effect upon
2becoming law.