093_HB1541

 
                                     LRB093 03884 SJM 03919 b

 1        AN ACT concerning taxes.

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

 4        Section 5.  The Property Tax Code is amended by  changing
 5    Sections 21-295 and 22-15 as follows:

 6        (35 ILCS 200/21-295)
 7        Sec. 21-295. Creation of indemnity fund.
 8        (a)  In counties of less than 3,000,000 inhabitants, each
 9    person  purchasing  any  property  at  a sale under this Code
10    shall pay to the County Collector, prior to the  issuance  of
11    any  certificate  of  purchase,  a  fee  of $20 for each item
12    purchased.  A like sum shall be paid for each year  that  all
13    or  a  portion  of  subsequent  taxes  are  paid  by  the tax
14    purchaser and posted to the tax  judgment,  sale,  redemption
15    and  forfeiture  record  where  the underlying certificate of
16    purchase is recorded.
17        (a-5)  In counties of 3,000,000 or more inhabitants, each
18    person purchasing property at a sale under  this  Code  shall
19    pay  to  the  County  Collector  a  fee  of $80 for each item
20    purchased plus an  additional  sum  equal  to  5%  of  taxes,
21    interest,  and penalties paid by the purchaser, including the
22    taxes, interest, and penalties paid under Section 21-240.  In
23    these counties, the certificate holder shall also pay to  the
24    County  Collector  a  fee  of $80 for each year that all or a
25    portion of subsequent taxes are paid by the tax purchaser and
26    posted to the tax judgment, sale, redemption, and  forfeiture
27    record,  plus an additional sum equal to 5% of all subsequent
28    taxes, interest, and penalties.  The additional 5% fees shall
29    not be paid after  June  30,  2004  are  not  required  after
30    December  31,  2006.  The  changes to this subsection made by
31    this amendatory Act of the 91st General Assembly  are  not  a
 
                            -2-      LRB093 03884 SJM 03919 b
 1    new enactment, but declaratory of existing law.
 2        (b)  The amount paid prior to issuance of the certificate
 3    of  purchase  pursuant  to  subsection  (a) or (a-5) shall be
 4    included in  the  purchase  price  of  the  property  in  the
 5    certificate  of  purchase  and  all  amounts  paid under this
 6    Section shall be included in the amount  required  to  redeem
 7    under   Section  21-355.  Except  as  otherwise  provided  in
 8    subsection (b) of Section 21-300, all  money  received  under
 9    subsection (a) or (a-5) shall be paid by the Collector to the
10    County Treasurer of the County in which the land is situated,
11    for  the  purpose of an indemnity fund. The County Treasurer,
12    as trustee of that fund,  shall  invest  all  of  that  fund,
13    principal  and income, in his or her hands from time to time,
14    if not immediately required for payments of indemnities under
15    subsection (a) of Section 21-305, in investments permitted by
16    the Illinois State Board of Investment under Article  22A  of
17    the Illinois Pension Code.  The county collector shall report
18    annually  to the Circuit Court on the condition and income of
19    the fund.  The  indemnity  fund  shall  be  held  to  satisfy
20    judgments  obtained  against the County Treasurer, as trustee
21    of the fund. No payment shall be made from the  fund,  except
22    upon  a judgment of the court which ordered the issuance of a
23    tax deed.
24    (Source: P.A. 91-564, eff. 8-14-99; 91-924, eff. 7-7-00.)

25        (35 ILCS 200/22-15)
26        Sec. 22-15.  Service of notice. The purchaser or  his  or
27    her  assignee shall give the notice required by Section 22-10
28    by causing it to be published in a newspaper as set forth  in
29    Section  22-20.  In addition, the notice shall be served by a
30    sheriff (or if he or she is disqualified, by  a  coroner)  of
31    the  county  in  which  the property, or any part thereof, is
32    located upon owners who reside on any part  of  the  property
33    sold  by   leaving  a  copy  of  the notice with those owners
 
                            -3-      LRB093 03884 SJM 03919 b
 1    personally.
 2        In counties of 3,000,000  or  more  inhabitants  where  a
 3    taxing  district  is  a  petitioner  for tax deed pursuant to
 4    Section 21-90, in lieu of service by the sheriff  or  coroner
 5    the  notice  may  be  served  by  a  special  process  server
 6    appointed  by  the circuit court as provided in this Section.
 7    The taxing district may move prior  to  filing  one  or  more
 8    petitions  for  tax  deed  for  appointment of such a special
 9    process server.  The court, upon  being  satisfied  that  the
10    person named in the motion is at least 18 years of age and is
11    capable  of serving notice as required under this Code, shall
12    enter an order appointing such person as  a  special  process
13    server  for  a  period  of  one year.  The appointment may be
14    renewed for successive periods of one year each by motion and
15    order, and a copy of the original and  any  subsequent  order
16    shall  be  filed  in  each tax deed case in which a notice is
17    served by the appointed person.  Delivery of  the  notice  to
18    and service of the notice by the special process server shall
19    have the same force and effect as its delivery to and service
20    by the sheriff or coroner.
21        The  same  form  of  notice shall also be served upon all
22    other owners and parties interested in the property, if  upon
23    diligent  inquiry  they  can be found in the county, and upon
24    the occupants of the property in the following manner:
25             (a)  as to individuals, by (1) leaving a copy of the
26        notice with the individual person personally  or  (2)  by
27        leaving  a  copy  at  his  or  her  usual  place of abode
28        residence with  a  person  of  the  family  or  a  person
29        residing  there,  of the age of 13 years or upwards more,
30        and informing that person of its contents.   The  officer
31        or  other person making the service shall also send cause
32        a copy of the notice in a sealed envelope,  with  postage
33        fully  prepaid,  addressed  to  be  sent by registered or
34        certified  mail,  return  receipt  requested,   to   that
 
                            -4-      LRB093 03884 SJM 03919 b
 1        individual  party  at  his  or  her  usual place of abode
 2        residence;
 3             (b)  as  to   public   and   private   corporations,
 4        municipal, governmental and quasi-municipal corporations,
 5        partnerships,  receivers and trustees of corporations, by
 6        leaving a copy of the notice with the  person  designated
 7        by the Civil Practice Law.
 8        If  the  property sold has more than 4 dwellings or other
 9    rental units,  and has a managing agent or party who collects
10    rents, that person shall be deemed the occupant and shall  be
11    served with notice instead of the occupants of the individual
12    units.  If the property has no dwellings or rental units, but
13    economic  or  recreational activities are carried on therein,
14    the person directing such  activities  shall  be  deemed  the
15    occupant.   Holders  of  rights of entry and possibilities of
16    reverter shall  not  be  deemed  parties  interested  in  the
17    property.
18        When  a  party  interested  in the property is a trustee,
19    notice served upon the trustee shall be deemed to  have  been
20    served  upon any beneficiary or note holder thereunder unless
21    the holder of the note is disclosed of record.
22        When a judgment is a lien upon  the  property  sold,  the
23    holder of the lien shall be served with notice if the name of
24    the  judgment  debtor  as  shown in the transcript, certified
25    copy or  memorandum of judgment filed of record is identical,
26    as to given name and surname, with  the  name  of  the  party
27    interested as it appears of record.
28        If  any  owner or party interested, upon diligent inquiry
29    and effort, cannot be found or  served  with  notice  in  the
30    county  as provided in this Section, and the person in actual
31    occupancy and possession is tenant to, or in possession under
32    the owners or the parties interested in  the  property,  then
33    service  of  notice  upon  the  tenant, occupant or person in
34    possession shall be deemed service upon the owners or parties
 
                            -5-      LRB093 03884 SJM 03919 b
 1    interested.
 2        If any owner or party interested, upon  diligent  inquiry
 3    and  effort  cannot  be  found  or  served with notice in the
 4    county, then the person making the service shall cause a copy
 5    of the notice to be sent by  registered  or  certified  mail,
 6    return  receipt  requested,  to  that  party  at  his  or her
 7    residence, if ascertainable.
 8        (c)  The changes made to this Section by this  amendatory
 9    Act  of  the  93rd  General Assembly apply only to matters in
10    which a petition for tax  deed  is  filed  on  or  after  the
11    effective  date  of  this  amendatory Act of the 93rd General
12    Assembly.
13    (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)