Full Text of SB0874 99th General Assembly
SB0874eng 99TH GENERAL ASSEMBLY |
| | SB0874 Engrossed | | LRB099 03534 HLH 23542 b |
|
| 1 | | AN ACT concerning revenue.
| 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 22-5 and 22-40 as follows:
| 6 | | (35 ILCS 200/22-5)
| 7 | | Sec. 22-5. Notice of sale and redemption rights. In order | 8 | | to be
entitled to a tax deed, within 4 months and 15 days after | 9 | | any
sale held under this Code, the purchaser
or his or her | 10 | | assignee shall deliver to the county clerk a notice
to be given | 11 | | to the party in whose name the taxes are last assessed as
shown | 12 | | by the most recent tax collector's warrant books, in at least | 13 | | 10
point type in the following form completely filled in:
| 14 | | TAKE NOTICE
| 15 | | County of ...............................................
| 16 | | Date Premises Sold ......................................
| 17 | | Certificate No. .........................................
| 18 | | Sold for General Taxes of (year) ........................
| 19 | | Sold for Special Assessment of (Municipality)
| 20 | | and special assessment number ...........................
| 21 | | Warrant No. ............... Inst. No. .................
| 22 | | THIS PROPERTY HAS BEEN SOLD FOR
| 23 | | DELINQUENT TAXES
|
| | | SB0874 Engrossed | - 2 - | LRB099 03534 HLH 23542 b |
|
| 1 | | Property located at .........................................
| 2 | | Legal Description or Property Index No. .....................
| 3 | | .............................................................
| 4 | | .............................................................
| 5 | | This notice is to advise you that the above property has | 6 | | been
sold for delinquent taxes and that the period of | 7 | | redemption from
the sale will expire on ....................*
| 8 | | This notice is also to advise you that a petition will be | 9 | | filed for a
tax deed which will transfer title and the right to | 10 | | possession of this
property if redemption is not made on or | 11 | | before .....................................................*
| 12 | | At the date of this notice the total amount which you must | 13 | | pay in order
to redeem the above property is ................
| 14 | | YOU ARE URGED TO REDEEM IMMEDIATELY TO
| 15 | | PREVENT LOSS OF PROPERTY
| 16 | | Redemption can be made at any time on or before .... * by | 17 | | applying to
the County Clerk of .... County, Illinois at the | 18 | | Office of the County Clerk in
...., Illinois.
| 19 | | The above amount is subject to increase at 6 month | 20 | | intervals from the
date of sale. Check with the county clerk as | 21 | | to the exact amount you owe
before redeeming. Payment must be | 22 | | made by certified check, cashier's check,
money order, or in | 23 | | cash.
| 24 | | For further information contact the County Clerk
| 25 | | ADDRESS:............................
| 26 | | TELEPHONE:..........................
|
| | | SB0874 Engrossed | - 3 - | LRB099 03534 HLH 23542 b |
|
| 1 | | ...............................
| 2 | | Purchaser or Assignee
| 3 | | Dated (insert date).
| 4 | | * If this date is a Saturday, Sunday, or holiday, the time to | 5 | | redeem shall automatically be extended to the next day the | 6 | | office of the county clerk is open to the public for business.
| 7 | | Within 10 days after receipt of said notice, the county | 8 | | clerk shall mail
to the addresses supplied by the purchaser or | 9 | | assignee, by registered or
certified mail, copies of said | 10 | | notice to the party in whose name the taxes
are last assessed | 11 | | as shown by the most recent tax collector's warrant books.
The | 12 | | purchaser or assignee shall pay to the clerk postage plus the | 13 | | sum of $10.
The clerk shall write or stamp the date of | 14 | | receiving the notices upon the
copies of the notices, and | 15 | | retain one copy.
| 16 | | The changes to this Section made by this amendatory Act of | 17 | | the 97th General Assembly apply only to tax sales that occur on | 18 | | or after the effective date of this amendatory Act of the 97th | 19 | | General Assembly. | 20 | | (Source: P.A. 97-557, eff. 7-1-12 .)
| 21 | | (35 ILCS 200/22-40)
| 22 | | (Text of Section before amendment by P.A. 98-1162 )
| 23 | | Sec. 22-40. Issuance of deed; possession.
|
| | | SB0874 Engrossed | - 4 - | LRB099 03534 HLH 23542 b |
|
| 1 | | (a) If the redemption period expires
and the property has | 2 | | not been redeemed and all taxes and special assessments
which | 3 | | became due and payable subsequent to the sale have been paid | 4 | | and all
forfeitures and sales which occur subsequent to the | 5 | | sale have been redeemed and
the notices required by law have | 6 | | been given and all advancements of public
funds under the | 7 | | police power made by a city, village or town under Section
| 8 | | 22-35 have been paid and the petitioner has complied with all | 9 | | the provisions of
law entitling him or her to a deed, the court | 10 | | shall so find and shall enter an
order directing the county | 11 | | clerk on the production of the certificate of
purchase and a | 12 | | certified copy of the order, to issue to the purchaser or his | 13 | | or
her assignee a tax deed. The court shall insist on | 14 | | substantial compliance with Section 22-5 and strict compliance | 15 | | with
Section 22-10 through 22-25. In the event a current or | 16 | | former owner of the property alleges and the court finds that | 17 | | the tax purchaser failed to substantially comply with Section | 18 | | 22-5, the court shall presume the owner was prejudiced by the | 19 | | error contained in the notice. Prior to the entry of an order | 20 | | directing the
issuance of a tax deed, the petitioner shall | 21 | | furnish the court with a report of
proceedings of the evidence | 22 | | received on the application for tax deed and the
report of | 23 | | proceedings shall be filed and made a part of the court record.
| 24 | | (b) If taxes for years prior to the year or years sold are | 25 | | or become
delinquent subsequent to the date of sale, the court | 26 | | shall find
that the lien of those delinquent taxes has been or |
| | | SB0874 Engrossed | - 5 - | LRB099 03534 HLH 23542 b |
|
| 1 | | will be merged into the tax
deed grantee's title if the court | 2 | | determines that
the tax deed grantee or any prior holder of the | 3 | | certificate of purchase, or
any
person or entity under common | 4 | | ownership or control with any such grantee or
prior holder of | 5 | | the certificate of purchase, was at no time the holder of any
| 6 | | certificate of purchase for the years sought to be merged.
If | 7 | | delinquent taxes are merged into the tax deed pursuant to this | 8 | | subsection,
the court shall enter an order declaring which | 9 | | specific taxes have been or
will
be merged into the tax deed | 10 | | title and directing the county treasurer and county
clerk to | 11 | | reflect that declaration in the warrant and judgment records;
| 12 | | provided,
that no such order shall be effective until a tax | 13 | | deed has been issued and
timely recorded. Nothing contained in | 14 | | this Section shall relieve any owner
liable for delinquent | 15 | | property taxes under this Code from the payment of the
taxes | 16 | | that have been merged into the title upon issuance of the tax | 17 | | deed.
| 18 | | (c) The county clerk is entitled to a fee of $10 in | 19 | | counties of
3,000,000 or more
inhabitants and $5 in counties | 20 | | with less than 3,000,000 inhabitants for the
issuance of the | 21 | | tax deed. The clerk may not include in a tax deed more than
one | 22 | | property as listed, assessed and sold in one description, | 23 | | except in cases
where several properties are owned by one | 24 | | person.
| 25 | | Upon application the court shall, enter an order to place | 26 | | the tax deed
grantee or the grantee's successor in interest in |
| | | SB0874 Engrossed | - 6 - | LRB099 03534 HLH 23542 b |
|
| 1 | | possession of the property and may enter orders and grant | 2 | | relief as
may be necessary or desirable to maintain the grantee | 3 | | or the grantee's successor in interest in possession.
| 4 | | (d) The court shall retain jurisdiction to enter orders | 5 | | pursuant to
subsections (b) and (c) of this Section. This | 6 | | amendatory Act of the 92nd
General Assembly and this amendatory | 7 | | Act of the 95th General Assembly shall be construed as being | 8 | | declarative of existing law
and not as a new enactment.
| 9 | | (e) The changes to this Section made by this amendatory Act | 10 | | of the 99th General Assembly apply only to tax sales that occur | 11 | | on or after the effective date of this amendatory Act of the | 12 | | 99th General Assembly. | 13 | | (Source: P.A. 95-477, eff. 6-1-08 .)
| 14 | | (Text of Section after amendment by P.A. 98-1162 )
| 15 | | Sec. 22-40. Issuance of deed; possession.
| 16 | | (a) If the redemption period expires
and the property has | 17 | | not been redeemed and all taxes and special assessments
which | 18 | | became due and payable subsequent to the sale have been paid | 19 | | and all
forfeitures and sales which occur subsequent to the | 20 | | sale have been redeemed and
the notices required by law have | 21 | | been given and all advancements of public
funds under the | 22 | | police power made by a county, city, village or town under | 23 | | Section
22-35 have been paid and the petitioner has complied | 24 | | with all the provisions of
law entitling him or her to a deed, | 25 | | the court shall so find and shall enter an
order directing the |
| | | SB0874 Engrossed | - 7 - | LRB099 03534 HLH 23542 b |
|
| 1 | | county clerk on the production of the certificate of
purchase | 2 | | and a certified copy of the order, to issue to the purchaser or | 3 | | his or
her assignee a tax deed. The court shall insist on | 4 | | substantial compliance with Section 22-5 and strict compliance | 5 | | with
Section 22-10 through 22-25. In the event a current or | 6 | | former owner of the property alleges and the court finds that | 7 | | the tax purchaser failed to substantially comply with Section | 8 | | 22-5, the court shall presume the owner was prejudiced by the | 9 | | error contained in the notice. Prior to the entry of an order | 10 | | directing the
issuance of a tax deed, the petitioner shall | 11 | | furnish the court with a report of
proceedings of the evidence | 12 | | received on the application for tax deed and the
report of | 13 | | proceedings shall be filed and made a part of the court record.
| 14 | | (b) If taxes for years prior to the year or years sold are | 15 | | or become
delinquent subsequent to the date of sale, the court | 16 | | shall find
that the lien of those delinquent taxes has been or | 17 | | will be merged into the tax
deed grantee's title if the court | 18 | | determines that
the tax deed grantee or any prior holder of the | 19 | | certificate of purchase, or
any
person or entity under common | 20 | | ownership or control with any such grantee or
prior holder of | 21 | | the certificate of purchase, was at no time the holder of any
| 22 | | certificate of purchase for the years sought to be merged.
If | 23 | | delinquent taxes are merged into the tax deed pursuant to this | 24 | | subsection,
the court shall enter an order declaring which | 25 | | specific taxes have been or
will
be merged into the tax deed | 26 | | title and directing the county treasurer and county
clerk to |
| | | SB0874 Engrossed | - 8 - | LRB099 03534 HLH 23542 b |
|
| 1 | | reflect that declaration in the warrant and judgment records;
| 2 | | provided,
that no such order shall be effective until a tax | 3 | | deed has been issued and
timely recorded. Nothing contained in | 4 | | this Section shall relieve any owner
liable for delinquent | 5 | | property taxes under this Code from the payment of the
taxes | 6 | | that have been merged into the title upon issuance of the tax | 7 | | deed.
| 8 | | (c) The county clerk is entitled to a fee of $10 in | 9 | | counties of
3,000,000 or more
inhabitants and $5 in counties | 10 | | with less than 3,000,000 inhabitants for the
issuance of the | 11 | | tax deed. The clerk may not include in a tax deed more than
one | 12 | | property as listed, assessed and sold in one description, | 13 | | except in cases
where several properties are owned by one | 14 | | person.
| 15 | | Upon application the court shall, enter an order to place | 16 | | the tax deed
grantee or the grantee's successor in interest in | 17 | | possession of the property and may enter orders and grant | 18 | | relief as
may be necessary or desirable to maintain the grantee | 19 | | or the grantee's successor in interest in possession.
| 20 | | (d) The court shall retain jurisdiction to enter orders | 21 | | pursuant to
subsections (b) and (c) of this Section. This | 22 | | amendatory Act of the 92nd
General Assembly and this amendatory | 23 | | Act of the 95th General Assembly shall be construed as being | 24 | | declarative of existing law
and not as a new enactment.
| 25 | | (e) The changes to this Section made by this amendatory Act | 26 | | of the 99th General Assembly apply only to tax sales that occur |
| | | SB0874 Engrossed | - 9 - | LRB099 03534 HLH 23542 b |
|
| 1 | | on or after the effective date of this amendatory Act of the | 2 | | 99th General Assembly. | 3 | | (Source: P.A. 98-1162, eff. 6-1-15.)
| 4 | | Section 95. No acceleration or delay. Where this Act makes | 5 | | changes in a statute that is represented in this Act by text | 6 | | that is not yet or no longer in effect (for example, a Section | 7 | | represented by multiple versions), the use of that text does | 8 | | not accelerate or delay the taking effect of (i) the changes | 9 | | made by this Act or (ii) provisions derived from any other | 10 | | Public Act.
| 11 | | Section 99. Effective date. This Act takes effect upon | 12 | | becoming law.
|
|