HB3645 96TH GENERAL ASSEMBLY

LRB096 05829 RCE 15908 b

96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB3645

Introduced 2/24/2009, by Rep. David R. Leitch

SYNOPSIS AS INTRODUCED:

35 ILCS 516/180

Amends the Mobile Home Local Services Tax Enforcement Act. Increases the automation fee assessed by the county collector to the purchaser of a mobile home for delinquent taxes from not more than $10 to not more than $20. Effective immediately.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

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

Section 5. The Mobile Home Local Services Tax Enforcement Act is amended by changing Section 180 as follows:

(35 ILCS 516/180)

Sec. 180. Automation fee. The county collector may assess to the purchaser of a mobile home for delinquent taxes an automation fee of not more than $20 $10 per mobile home. In counties with less than 3,000,000 inhabitants:

(a) The fee shall be paid at the time of the purchase if the record keeping system used for processing the delinquent mobile home tax sales is automated or has been approved for automation by the county board. The fee shall be collected in the same manner as other fees or costs.

(b) Fees collected under this Section shall be retained by the county treasurer in a fund designated as the Tax Sale Automation Fund. The fund shall be audited by the county auditor. The county board shall make expenditures from the fund to pay any costs related to the automation of mobile home tax collections and delinquent mobile home tax sales, including the cost of hardware, software, research and development, and personnel.

(Source: P.A. 92-807, eff. 1-1-03.)

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