HB1218 EnrolledLRB097 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, 21-165, 21-205, 21-225, 21-305, 22-5,
622-10, and 22-25 and by adding Section 21-118 as follows:
 
7    (35 ILCS 200/1-120)
8    Sec. 1-120. Property Index Number or Permanent Index
9Number; PIN. A number used to identify a parcel of property for
10assessment and taxation purposes. The index number shall
11constitute a sufficient description of the property to which it
12has been assigned, wherever a description is required by this
13Code. "Property Index Number" and "Permanent Index Number"
14shall be construed to be interchangeable terms.
15    The changes to this Section made by this amendatory Act of
16the 97th General Assembly shall be construed as being
17declaratory of existing law and not as a new enactment.
18(Source: P.A. 88-455.)
 
19    (35 ILCS 200/21-110)
20    Sec. 21-110. Published notice of annual application for
21judgment and sale; delinquent taxes. At any time after all
22taxes have become delinquent in any year, the Collector shall

 

 

HB1218 Enrolled- 2 -LRB097 00543 HLH 40561 b

1publish an advertisement, giving notice of the intended
2application for judgment and sale of the delinquent properties.
3The advertisement may include the street address on file with
4the county collector, if available, and shall include the PIN
5number of each delinquent property. Except as provided below,
6the advertisement shall be in a newspaper published in the
7township or road district in which the properties are located.
8If there is no newspaper published in the township or road
9district, then the notice shall be published in some newspaper
10in the same county as the township or road district, to be
11selected by the county collector. When the property is in a
12city with more than 1,000,000 inhabitants, the advertisement
13may be in any newspaper published in the same county. When the
14property is in an incorporated town which has superseded a
15civil township, the advertisement shall be in a newspaper
16published in the incorporated town or if there is no such
17newspaper, then in a newspaper published in the county.
18    The provisions of this Section relating to the time when
19the Collector shall advertise intended application for
20judgment for sale are subject to modification by the governing
21authority of a county in accordance with the provisions of
22subsection (c) of Section 21-40.
23(Source: P.A. 88-455; 88-518; 89-126, eff. 7-11-95.)
 
24    (35 ILCS 200/21-118 new)
25    Sec. 21-118. Tax sale; online database. At least 10 days

 

 

HB1218 Enrolled- 3 -LRB097 00543 HLH 40561 b

1prior to any tax sale authorized under this Article 21, the
2county collector may post on his or her website a list of all
3properties that are eligible to be sold at the sale. The list
4shall include the street address on file with the county
5collector, if available, and shall include the PIN number
6assigned to the property. The list may not include the name of
7the property owner.
 
8    (35 ILCS 200/21-165)
9    Sec. 21-165. Payment of delinquent tax before sale. Any
10person owning or claiming properties upon which application for
11judgment is applied for and any lienholder of record may, in
12person or by agent, pay the taxes, and costs due, or in
13counties with 3,000,000 or more inhabitants, the taxes, special
14assessments, interest and costs due, to the county collector at
15any time on or before the business day immediately preceding
16the day the taxes are sold, and the collector must accept those
17payments. A home rule unit may not regulate the hours and
18procedures employed by the county collector in a manner that is
19inconsistent with this Section. No deadline for the payment of
20taxes, special assessments, interest, or costs may be imposed
21by any county, including a home rule unit, if the deadline is
22inconsistent with this Section. This Section is a limitation
23under subsection (i) of Section 6 of Article VII of the
24Illinois Constitution on the concurrent exercise by home rule
25units of powers and functions exercised by the State. sale.

 

 

HB1218 Enrolled- 4 -LRB097 00543 HLH 40561 b

1(Source: P.A. 92-267, eff. 1-1-02.)
 
2    (35 ILCS 200/21-205)
3    Sec. 21-205. Tax sale procedures. The collector, in person
4or by deputy, shall attend, on the day and in the place
5specified in the notice for the sale of property for taxes, and
6shall, between 9:00 a.m. and 4:00 p.m., or later at the
7collector's discretion, proceed to offer for sale, separately
8and in consecutive order, all property in the list on which the
9taxes, special assessments, interest or costs have not been
10paid. However, in any county with 3,000,000 or more
11inhabitants, the offer for sale shall be made between 8:00 a.m.
12and 8:00 p.m. The collector's office shall be kept open during
13all hours in which the sale is in progress. The sale shall be
14continued from day to day, until all property in the delinquent
15list has been offered for sale. However, any city, village or
16incorporated town interested in the collection of any tax or
17special assessment, may, in default of bidders, withdraw from
18collection the special assessment levied against any property
19by the corporate authorities of the city, village or
20incorporated town. In case of a withdrawal, there shall be no
21sale of that property on account of the delinquent special
22assessment thereon.
23    Until the effective date of this amendatory Act of the 97th
24General Assembly, in In every sale of property pursuant to the
25provisions of this Code, the collector may employ any automated

 

 

HB1218 Enrolled- 5 -LRB097 00543 HLH 40561 b

1means that the collector deems appropriate. Beginning on the
2effective date of this amendatory Act of the 97th General
3Assembly, either (i) the collector shall employ an automated
4bidding system that is programmed to accept the lowest
5redemption price bid by an eligible tax purchaser, subject to
6the penalty percentage limitation set forth in Section 21-215,
7or (ii) all tax sales shall be digitally recorded with video
8and audio. All , provided that bidders are required to
9personally attend the sale and, if automated means are used,
10all hardware and software used with respect to those automated
11means must be certified by the Department and re-certified by
12the Department every 5 years. If the tax sales are digitally
13recorded and no automated bidding system is used, then the
14recordings shall be maintained by the collector for a period of
15at least 3 years from the date of the tax sale. The changes
16made by this amendatory Act of the 94th General Assembly are
17declarative of existing law.
18(Source: P.A. 94-922, eff. 1-1-07.)
 
19    (35 ILCS 200/21-225)
20    Sec. 21-225. Forfeited property. Every property offered at
21public sale, and not sold for want of bidders, unless it is
22released from sale by the withdrawal from collection of a
23special assessment levied thereon, shall be forfeited to the
24State of Illinois. However, when the court, county clerk and
25county treasurer certify that the taxes and special assessments

 

 

HB1218 Enrolled- 6 -LRB097 00543 HLH 40561 b

1not withdrawn from collection on forfeited property equal or
2exceed the actual value of the property, the county collector
3shall, on the receipt of such certificate, offer the property
4for sale to the highest bidder, after first giving 10 days'
5notice in counties with less than 10,000 inhabitants, according
6to the most recent federal decennial census, and 30 days'
7notice in all other counties, in the manner described in
8Sections 21-110 and 21-115, of the time and place of sale,
9together with a description of the property to be offered. A
10certificate of purchase shall be issued to the purchaser at the
11sale as in other cases provided in this Code. The county
12collector shall receive credit in the settlement with the
13taxing bodies for which the tax was levied for the amount not
14realized by the sale. The amount received from the sale shall
15be paid by the collector, pro rata, to the taxing bodies
16entitled to it.
17(Source: Laws 1965, p. 631; P.A. 88-455.)
 
18    (35 ILCS 200/21-305)
19    Sec. 21-305. Payments from Indemnity Fund.
20    (a) Any owner of property sold under any provision of this
21Code who sustains loss or damage by reason of the issuance of a
22tax deed under Section 21-445 or 22-40 and who is barred or is
23in any way precluded from bringing an action for the recovery
24of the property shall have the right to indemnity for the loss
25or damage sustained, limited as follows:

 

 

HB1218 Enrolled- 7 -LRB097 00543 HLH 40561 b

1        (1) An owner who resided on property that contained 4
2    or less dwelling units on the last day of the period of
3    redemption and who is equitably entitled to compensation
4    for the loss or damage sustained has the right to
5    indemnity. An equitable indemnity award shall be limited to
6    the fair cash value of the property as of the date the tax
7    deed was issued less any mortgages or liens on the
8    property, and the award will not exceed $99,000. The Court
9    shall liberally construe this equitable entitlement
10    standard to provide compensation wherever, in the
11    discretion of the Court, the equities warrant the action.
12        An owner of a property that contained 4 or less
13    dwelling units who requests an award in excess of $99,000
14    must prove that the loss of his or her property was not
15    attributable to his or her own fault or negligence before
16    an award in excess of $99,000 will be granted.
17        (2) An owner who sustains the loss or damage of any
18    property occasioned by reason of the issuance of a tax
19    deed, without fault or negligence of his or her own, has
20    the right to indemnity limited to the fair cash value of
21    the property less any mortgages or liens on the property.
22    In determining the existence of fault or negligence, the
23    court shall consider whether the owner exercised ordinary
24    reasonable diligence under all of the relevant
25    circumstances.
26        (3) In determining the fair cash value of property less

 

 

HB1218 Enrolled- 8 -LRB097 00543 HLH 40561 b

1    any mortgages or liens on the property, the fair cash value
2    shall be reduced by the principal amount of all taxes paid
3    by the tax purchaser or his or her assignee before the
4    issuance of the tax deed.
5        (4) If an award made under paragraph (1) or (2) is
6    subject to a reduction by the amount of an outstanding
7    mortgage or lien on the property, other than the principal
8    amount of all taxes paid by the tax purchaser or his or her
9    assignee before the issuance of the tax deed and the
10    petitioner would be personally liable to the mortgagee or
11    lienholder for all or part of that reduction amount, the
12    court shall order an additional indemnity award to be paid
13    directly to the mortgagee or lienholder sufficient to
14    discharge the petitioner's personal liability. The court,
15    in its discretion, may order the joinder of the mortgagee
16    or lienholder as an additional party to the indemnity
17    action.
18    (b) Indemnity fund; subrogation.
19        (1) Any person claiming indemnity hereunder shall
20    petition the Court which ordered the tax deed to issue,
21    shall name the County Treasurer, as Trustee of the
22    indemnity fund, as defendant to the petition, and shall ask
23    that judgment be entered against the County Treasurer, as
24    Trustee, in the amount of the indemnity sought. The
25    provisions of the Civil Practice Law shall apply to
26    proceedings under the petition, except that neither the

 

 

HB1218 Enrolled- 9 -LRB097 00543 HLH 40561 b

1    petitioner nor County Treasurer shall be entitled to trial
2    by jury on the issues presented in the petition. The Court
3    shall liberally construe this Section to provide
4    compensation wherever in the discretion of the Court the
5    equities warrant such action.
6        (2) The County Treasurer, as Trustee of the indemnity
7    fund, shall be subrogated to all parties in whose favor
8    judgment may be rendered against him or her, and by third
9    party complaint may bring in as a defendant any person,
10    other than the tax deed grantee and its successors in
11    title, not a party to the action who is or may be liable to
12    him or her, as subrogee, for all or part of the
13    petitioner's claim against him or her.
14    (c) Any contract involving the proceeds of a judgment for
15indemnity under this Section, between the tax deed grantee or
16its successors in title and the indemnity petitioner or his or
17her successors, shall be in writing. In any action brought
18under Section 21-305, the Collector shall be entitled to
19discovery regarding, but not limited to, the following:
20        (1) the identity of all persons beneficially
21    interested in the contract, directly or indirectly,
22    including at least the following information: the names and
23    addresses of any natural persons; the place of
24    incorporation of any corporation and the names and
25    addresses of its shareholders unless it is publicly held;
26    the names and addresses of all general and limited partners

 

 

HB1218 Enrolled- 10 -LRB097 00543 HLH 40561 b

1    of any partnership; the names and addresses of all persons
2    having an ownership interest in any entity doing business
3    under an assumed name, and the county in which the assumed
4    business name is registered; and the nature and extent of
5    the interest in the contract of each person identified;
6        (2) the time period during which the contract was
7    negotiated and agreed upon, from the date of the first
8    direct or indirect contact between any of the contracting
9    parties to the date of its execution;
10        (3) the name and address of each natural person who
11    took part in negotiating the contract, and the identity and
12    relationship of the party that the person represented in
13    the negotiations; and
14        (4) the existence of an agreement for payment of
15    attorney's fees by or on behalf of each party.
16    Any information disclosed during discovery may be subject
17to protective order as deemed appropriate by the court. The
18terms of the contract shall not be used as evidence of value.
19    (d) A petition of indemnity under this Section must be
20filed within 10 years after the date the tax deed was issued.
21(Source: P.A. 91-564, eff. 8-14-99.)
 
22    (35 ILCS 200/22-5)
23    Sec. 22-5. Notice of sale and redemption rights. In order
24to be entitled to a tax deed, within 4 months and 15 days after
25any sale held under this Code, the purchaser or his or her

 

 

HB1218 Enrolled- 11 -LRB097 00543 HLH 40561 b

1assignee shall deliver to the county clerk a notice to be given
2to the party in whose name the taxes are last assessed as shown
3by the most recent tax collector's warrant books, in at least
410 point type in the following form completely filled in:
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 Permanent 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    This notice is also to advise you that a petition will be
23filed for a tax deed which will transfer title and the right to
24possession of this property if redemption is not made on or
25before ......................................................
26    At the date of this notice the total amount which you must

 

 

HB1218 Enrolled- 12 -LRB097 00543 HLH 40561 b

1pay in order to redeem the above property is ................
2
YOU ARE URGED TO REDEEM IMMEDIATELY TO
3
PREVENT LOSS OF PROPERTY
4    Redemption can be made at any time on or before .... by
5applying to the County Clerk of .... County, Illinois at the
6Office of the County Clerk County Court House in ....,
7Illinois.
8    The above amount is subject to increase at 6 month
9intervals from the date of sale. Check with the county clerk as
10to the exact amount you owe before redeeming. Payment must be
11made by certified check, cashier's check, money order, or in
12cash.
13    For further information contact the County Clerk
14ADDRESS:............................
15TELEPHONE:..........................
 
16
...............................
17
Purchaser or Assignee
18
Dated (insert date).

 
19    Within 10 days after receipt of said notice, the county
20clerk shall mail to the addresses supplied by the purchaser or
21assignee, by registered or certified mail, copies of said
22notice to the party in whose name the taxes are last assessed
23as shown by the most recent tax collector's warrant books. The
24purchaser or assignee shall pay to the clerk postage plus the

 

 

HB1218 Enrolled- 13 -LRB097 00543 HLH 40561 b

1sum of $10. The clerk shall write or stamp the date of
2receiving the notices upon the copies of the notices, and
3retain one copy.
4    The changes to this Section made by this amendatory Act of
5the 97th General Assembly apply only to tax sales that occur on
6or after the effective date of this amendatory Act of the 97th
7General Assembly.
8(Source: P.A. 94-380, eff. 7-29-05.)
 
9    (35 ILCS 200/22-10)
10    Sec. 22-10. Notice of expiration of period of redemption. A
11purchaser or assignee shall not be entitled to a tax deed to
12the property sold unless, not less than 3 months nor more than
136 months prior to the expiration of the period of redemption,
14he or she gives notice of the sale and the date of expiration
15of the period of redemption to the owners, occupants, and
16parties interested in the property, including any mortgagee of
17record, as provided below.
18    The Notice to be given to the parties shall be in at least
1910 point type in the following form completely filled in:
20TAX DEED NO. .................... FILED ....................
21
TAKE NOTICE
22    County of ...............................................
23    Date Premises Sold ......................................
24    Certificate No. ........................................
25    Sold for General Taxes of (year) ........................

 

 

HB1218 Enrolled- 14 -LRB097 00543 HLH 40561 b

1    Sold for Special Assessment of (Municipality)
2    and special assessment number ...........................
3    Warrant No. ................ Inst. No. .................
4
THIS PROPERTY HAS BEEN SOLD FOR
5
DELINQUENT TAXES
6Property located at .........................................
7Legal Description or Property Index No. .....................
8.............................................................
9.............................................................
10    This notice is to advise you that the above property has
11been sold for delinquent taxes and that the period of
12redemption from the sale will expire on .....................
13.............................................................
14    The amount to redeem is subject to increase at 6 month
15intervals from the date of sale and may be further increased if
16the purchaser at the tax sale or his or her assignee pays any
17subsequently accruing taxes or special assessments to redeem
18the property from subsequent forfeitures or tax sales. Check
19with the county clerk as to the exact amount you owe before
20redeeming.
21    This notice is also to advise you that a petition has been
22filed for a tax deed which will transfer title and the right to
23possession of this property if redemption is not made on or
24before ......................................................
25    This matter is set for hearing in the Circuit Court of this
26county in ...., Illinois on .....

 

 

HB1218 Enrolled- 15 -LRB097 00543 HLH 40561 b

1    You may be present at this hearing but your right to redeem
2will already have expired at that time.
3
YOU ARE URGED TO REDEEM IMMEDIATELY
4
TO PREVENT LOSS OF PROPERTY
5    Redemption can be made at any time on or before .... by
6applying to the County Clerk of ...., County, Illinois at the
7Office of the County Clerk County Court House in ....,
8Illinois.
9    For further information contact the County Clerk
10ADDRESS:....................
11TELEPHONE:..................
 
12
..........................
13
Purchaser or Assignee.
14
Dated (insert date).

 
15    In counties with 3,000,000 or more inhabitants, the notice
16shall also state the address, room number and time at which the
17matter is set for hearing.
18    The changes to this Section made by this amendatory Act of
19the 97th General Assembly apply only to matters in which a
20petition for tax deed is filed on or after the effective date
21of this amendatory Act of the 97th General Assembly.
22    This amendatory Act of 1996 applies only to matters in
23which a petition for tax deed is filed on or after the
24effective date of this amendatory Act of 1996.

 

 

HB1218 Enrolled- 16 -LRB097 00543 HLH 40561 b

1    The changes to this Section made by this amendatory Act of
2the 95th General Assembly apply only to matters in which a
3petition for tax deed is filed on or after the effective date
4of this amendatory Act of the 95th General Assembly.
5(Source: P.A. 94-380, eff. 7-29-05; 95-477, eff. 6-1-08.)
 
6    (35 ILCS 200/22-25)
7    Sec. 22-25. Mailed notice. In addition to the notice
8required to be served not less than 3 months nor more than 6
9months prior to the expiration of the period of redemption, the
10purchaser or his or her assignee shall prepare and deliver to
11the clerk of the Circuit Court of the county in which the
12property is located, the notice provided for in this Section,
13together with the statutory costs for mailing the notice by
14certified mail, return receipt requested. The form of notice to
15be mailed by the clerk shall be identical in form to that
16provided by Section 22-10 for service upon owners residing upon
17the property sold, except that it shall bear the signature of
18the clerk instead of the name of the purchaser or assignee and
19shall designate the parties to whom it is to be mailed. The
20clerk may furnish the form. The clerk shall promptly mail the
21notices delivered to him or her by certified mail, return
22receipt requested. The certificate of the clerk that he or she
23has mailed the notices, together with the return receipts,
24shall be filed in and made a part of the court record. The
25notices shall be mailed to the owners of the property at their

 

 

HB1218 Enrolled- 17 -LRB097 00543 HLH 40561 b

1last known addresses, and to those persons who are entitled to
2service of notice as occupants.
3    The changes to this Section made by this amendatory Act of
4the 97th General Assembly shall be construed as being
5declaratory of existing law and not as a new enactment.
6    The changes to this Section made by this amendatory Act of
7the 95th General Assembly apply only to matters in which a
8petition for tax deed is filed on or after the effective date
9of this amendatory Act of the 95th General Assembly.
10(Source: P.A. 95-477, eff. 6-1-08.)
 
11    Section 10. The Counties Code is amended by changing
12Section 3-10008 as follows:
 
13    (55 ILCS 5/3-10008)  (from Ch. 34, par. 3-10008)
14    Sec. 3-10008. Office hours. Except as otherwise provided in
15this Section, the The county treasurer shall keep his office
16open and attend to the duties thereof from eight o'clock in the
17forenoon to five o'clock in the afternoon on each working day
18excepting such days as under law are legal holidays, and may
19close his office at 12 o'clock on Saturday of each week;
20Provided, that the county treasurer shall not be compelled to
21open his office before the hour of nine o'clock a. m. and, by
22permission of the county board, the treasurer may close his
23office all day Saturday: Provided, further, that, except with
24respect to the required office hours applicable to tax sales,

 

 

HB1218 Enrolled- 18 -LRB097 00543 HLH 40561 b

1the hours of opening and closing of the office of the county
2treasurer may be changed and otherwise fixed and determined by
3the county board of any county. Any such action taken by the
4county board shall be by an appropriate resolution passed at a
5regular meeting. Notwithstanding the provisions of this
6Section or any other provision of law, the county treasurer
7must keep his or her office open from 8:00 a.m. until 4:00 p.m.
8on the business day before the commencement of a tax sale held
9in the county pursuant to Division 3.5 of Article 21 of the
10Property Tax Code and during the same hours each day the tax
11sale is pending. A home rule unit may not regulate the hours
12employed by the county treasurer in a manner that is
13inconsistent with this Section. This Section is a limitation
14under subsection (i) of Section 6 of Article VII of the
15Illinois Constitution on the concurrent exercise by home rule
16units of powers and functions exercised by the State.
17(Source: P.A. 86-962.)
 
18    Section 99. Effective date. This Act takes effect July 1,
192012.