Illinois General Assembly - Full Text of SB0317
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Full Text of SB0317  103rd General Assembly



SB0317 EnrolledLRB103 25948 HLH 52300 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
5Section 21-16 as follows:
6    (35 ILCS 200/21-16)
7    Sec. 21-16. Property owned by a governmental entity taxing
8district; delinquency.
9    (a) Notwithstanding any other provision of law, in a
10county with more than 800,000 inhabitants but fewer than
111,000,000 inhabitants, if a lessee is liable for the payment
12of property taxes extended against property that is owned by a
13governmental entity taxing district, and those taxes remain
14unpaid in whole or in part 60 days after the final second
15installment due date, then the county treasurer shall promptly
16notify the governmental entity taxing district that owns the
17property of the delinquency in writing. The governmental
18entity taxing district shall promptly notify the county
19supervisor of assessments upon the execution of a new lease or
20the termination of a lease for property owned by the
21governmental entity taxing district. The State's Attorney of
22the county in which the property is located may bring an action
23against the lessee in the circuit court in the name of the



SB0317 Enrolled- 2 -LRB103 25948 HLH 52300 b

1People of the State of Illinois, and, upon proof of liability,
2the court shall enter judgment against the lessee in a sum
3equal to the full amount of delinquent taxes, interest,
4penalties, and costs. This judgment shall be enforceable
5against the lessee, or any other parties provided by
6applicable law, in any manner permitted by law for the
7collection of a debt or judgment. The proceeds of any judgment
8under this Section shall be distributed to the taxing
9districts as otherwise provided in this Code.
10    (b) Before tax year 2024, this Section applies to property
11located in a county with more than 800,000 inhabitants but
12fewer than 1,000,000 inhabitants. For tax year 2024 and
13thereafter, this Section applies in all counties.
14    (c) As used in this Section:
15    "Governmental entity" means, before tax year 2024, a
16taxing district, as defined in Section 1-150.
17    "Governmental entity" means, for tax year 2024 and
18thereafter, a unit of federal, State, or local government, a
19school district, or a community college district.
20(Source: P.A. 101-198, eff. 1-1-20.)
21    Section 99. Effective date. This Act takes effect upon
22becoming law.