Full Text of SB2190 93rd General Assembly
SB2190eng 93RD GENERAL ASSEMBLY
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| AN ACT concerning taxes.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing
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| Sections 21-355 and 22-15 as follows:
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| (35 ILCS 200/21-355)
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| Sec. 21-355. Amount of redemption. Any person desiring to | 8 |
| redeem shall
deposit an amount specified in this Section with | 9 |
| the county clerk of the
county in which the property is | 10 |
| situated,
in legal money of the United States, or by cashier's | 11 |
| check, certified check,
post office money order or money order | 12 |
| issued by a financial institution
insured by an agency or | 13 |
| instrumentality of the United States, payable to the
county | 14 |
| clerk of the proper county. The deposit shall be deemed timely | 15 |
| only
if actually received in person at the county clerk's | 16 |
| office prior to the close
of business as defined in Section | 17 |
| 3-2007 of the Counties Code on or before the
expiration of the | 18 |
| period of redemption or by United
States mail with a post | 19 |
| office cancellation mark dated not less than one day
prior to | 20 |
| the expiration of the period of redemption. The deposit shall
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| be
in an amount equal to the total of the
following:
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| (a) the certificate amount, which shall include all tax | 23 |
| principal,
special assessments, interest and penalties | 24 |
| paid by the tax purchaser together
with costs and fees of | 25 |
| sale and fees paid under Sections 21-295 and 21-315
through | 26 |
| 21-335;
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| (b) the accrued penalty, computed through the date of | 28 |
| redemption as a
percentage of the certificate amount, as | 29 |
| follows:
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| (1) if the redemption occurs on or before the | 31 |
| expiration of 6 months
from the date of sale, the | 32 |
| certificate amount times the penalty bid at sale;
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| (2) if the redemption occurs after 6 months from | 2 |
| the date of sale,
and on or before the expiration of 12 | 3 |
| months from the date of sale, the
certificate amount | 4 |
| times 2 times the penalty bid at sale;
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| (3) if the redemption occurs after 12 months from | 6 |
| the date of sale
and on or before the expiration of 18 | 7 |
| months from the date of sale, the
certificate amount | 8 |
| times 3 times the penalty bid at sale;
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| (4) if the redemption occurs after 18 months from | 10 |
| the date
of sale and on or before the expiration of 24 | 11 |
| months from the date of sale,
the certificate amount | 12 |
| times 4 times the penalty bid at sale;
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| (5) if the redemption occurs after 24 months from | 14 |
| the date of sale
and on or before the expiration of 30 | 15 |
| months from the date of sale, the
certificate amount | 16 |
| times 5 times the penalty bid at sale;
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| (6) if the redemption occurs after 30 months from | 18 |
| the date of sale
and on or before the expiration of 36 | 19 |
| months from the date of sale, the
certificate amount | 20 |
| times 6 times the penalty bid at sale.
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| In the event that the property to be redeemed has | 22 |
| been purchased
under Section 21-405, the penalty bid | 23 |
| shall be 12% per penalty
period as set forth in | 24 |
| subparagraphs (1) through (6) of this subsection (b).
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| The changes to this subdivision (b)(6) made by this | 26 |
| amendatory Act of the
91st General Assembly are not a | 27 |
| new enactment, but declaratory of existing
law.
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| (c) The total of all taxes, special assessments, | 29 |
| accrued interest on those
taxes and special assessments and | 30 |
| costs charged in connection with the payment
of those taxes | 31 |
| or special assessments, which have been paid by the tax
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| certificate holder on or after the date those taxes or | 33 |
| special assessments
became delinquent together with 12% | 34 |
| penalty on each amount so paid for each
year or portion | 35 |
| thereof intervening between the date of that payment and | 36 |
| the
date of redemption.
In counties with less than |
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| 3,000,000 inhabitants, however, a tax certificate
holder | 2 |
| may not pay
all or part of an installment of a subsequent | 3 |
| tax or special assessment for any
year, nor shall any
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| tender of such a payment be accepted, until after the | 5 |
| second or final
installment
of the subsequent tax or | 6 |
| special assessment has become delinquent
or until after the
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| holder of the certificate of purchase has filed a petition | 8 |
| for a tax deed under
Section 22.30.
The person
redeeming | 9 |
| shall also pay the amount of interest charged on the | 10 |
| subsequent tax
or special assessment and paid as a penalty | 11 |
| by the tax certificate holder.
This amendatory Act of
1995 | 12 |
| applies to tax years beginning with the 1995 taxes, payable | 13 |
| in 1996, and
thereafter.
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| (d) Any amount paid to redeem a forfeiture occurring | 15 |
| subsequent to the
tax sale together with 12% penalty | 16 |
| thereon for each year or portion thereof
intervening | 17 |
| between the date of the forfeiture redemption and the date | 18 |
| of
redemption from the sale.
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| (e) Any amount paid by the certificate holder for | 20 |
| redemption of a
subsequently occurring tax sale.
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| (f) All fees paid to the county clerk under Section | 22 |
| 22-5.
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| (g) All fees paid to the registrar of titles incident | 24 |
| to registering
the tax certificate in compliance with the | 25 |
| Registered Titles (Torrens) Act.
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| (h) All fees paid to the circuit clerk and the sheriff | 27 |
| or
coroner in connection with the filing of the petition | 28 |
| for tax deed and
service of notices under Sections 22-15 | 29 |
| through 22-30 and 22-40 in addition to
(1) a fee of $35 in | 30 |
| Cook County and $75 in all other counties if a petition
for | 31 |
| tax deed has been filed, which
fee shall
be posted to the | 32 |
| tax judgement, sale, redemption, and forfeiture record, to | 33 |
| be
paid to the purchaser or his or her assignee; (2) a fee | 34 |
| of $4 in Cook County
and $10 in all other counties if a
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| notice under
Section 22-5 has been filed, which fee shall | 36 |
| be posted
to the tax judgment, sale, redemption, and |
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| forfeiture record, to be paid to
the purchaser or his or | 2 |
| her assignee; and (3) all costs paid to record a
lis | 3 |
| pendens notice in connection with filing a petition under | 4 |
| this Code.
The fees in (1) and (2) of this paragraph (h) | 5 |
| shall be exempt from the posting
requirements of Section | 6 |
| 21-360.
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| (i) All fees paid for publication of notice of the tax | 8 |
| sale in
accordance with Section 22-20.
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| (j) All sums paid to any city, village or incorporated | 10 |
| town for
reimbursement under Section 22-35.
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| (k) All costs and expenses of receivership under | 12 |
| Section 21-410, to the
extent that these costs and expenses | 13 |
| exceed any income from the property in
question, if the | 14 |
| costs and expenditures have been approved by the court
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| appointing the receiver and a certified copy of the order | 16 |
| or approval is filed
and posted by the certificate holder | 17 |
| with the county clerk. Only actual costs
expended may be | 18 |
| posted on the tax judgment, sale, redemption and forfeiture
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| record.
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| (l) In all counties except Cook County, up to $75 paid | 21 |
| for costs of
title search and to identify and
locate owners | 22 |
| and interested parties to the subject real estate, but only | 23 |
| if a
copy of the results of the title search is provided | 24 |
| upon
request.
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| (Source: P.A. 91-924, eff. 1-1-01.)
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| (35 ILCS 200/22-15)
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| Sec. 22-15. Service of notice. The purchaser or his or her | 28 |
| assignee shall
give the notice required by Section 22-10 by | 29 |
| causing it to be published in a
newspaper as set forth in | 30 |
| Section 22-20. In addition, the notice shall be
served (i) in | 31 |
| all counties except Cook County, by a process server, as
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| provided in Section 2-202 of the Code of Civil
Procedure, or | 33 |
| (ii) in all counties, by a sheriff (or if he or she is
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| disqualified, by
a coroner) of the
county in which the | 35 |
| property, or any part thereof, is located upon owners who
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| reside on any part of the property sold by leaving a copy of | 2 |
| the notice with
those owners personally.
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| In counties of 3,000,000 or more inhabitants where a taxing | 4 |
| district is a
petitioner for tax deed pursuant to Section | 5 |
| 21-90, in lieu of service by the
sheriff or coroner the notice | 6 |
| may be served by a special process server
appointed by the | 7 |
| circuit court as provided in this Section. The taxing
district | 8 |
| may move prior to filing one or more petitions for tax deed for
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| appointment of such a special process server. The court, upon | 10 |
| being satisfied
that the person named in the motion is at least | 11 |
| 18 years of age and is capable
of serving notice as required | 12 |
| under this Code, shall enter an order appointing
such person as | 13 |
| a special process server for a period of one year. The
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| appointment may be renewed for successive periods of one year | 15 |
| each by motion
and order, and a copy of the original and any | 16 |
| subsequent order shall be filed
in each tax deed case in which | 17 |
| a notice is served by the appointed person.
Delivery of the | 18 |
| notice to and service of the notice by the special process
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| server shall have the same force and effect as its delivery to | 20 |
| and service by
the sheriff or coroner.
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| The same form of notice shall also be served upon all other | 22 |
| owners and
parties interested in the property, if upon diligent | 23 |
| inquiry they can be found
in the county, and upon the occupants | 24 |
| of the property in the following manner:
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| (a) as to individuals, by (1) leaving a copy of the | 26 |
| notice with the person
personally or (2) by leaving a copy | 27 |
| at his or her usual place of residence with
a person of the | 28 |
| family, of the age of 13 years or more, and informing that
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| person of its contents. The person making the service shall | 30 |
| cause a copy
of the notice to be sent by registered or | 31 |
| certified mail, return receipt
requested, to
that party at | 32 |
| his or her usual place of residence;
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| (b) as to public and private corporations, municipal, | 34 |
| governmental and
quasi-municipal corporations, | 35 |
| partnerships, receivers and trustees of
corporations, by | 36 |
| leaving a copy of the notice with the person designated by |
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| the
Civil Practice Law.
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| If the property sold has more than 4 dwellings or other | 3 |
| rental units, and
has a managing agent or party who collects | 4 |
| rents, that person
shall be deemed the occupant and shall be | 5 |
| served with notice instead of
the occupants of the individual | 6 |
| units. If the property has no
dwellings or rental units, but | 7 |
| economic or recreational activities are
carried on therein, the | 8 |
| person directing such activities shall be deemed
the occupant. | 9 |
| Holders of rights of entry and possibilities of reverter
shall | 10 |
| not be deemed parties interested in the property.
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| When a party interested in the property is a trustee, | 12 |
| notice served upon the
trustee shall be deemed to have been | 13 |
| served upon any beneficiary or note
holder thereunder unless | 14 |
| the holder of the note is disclosed of record.
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| When a judgment is a lien upon the property sold, the | 16 |
| holder
of the lien shall be served with notice if the name of | 17 |
| the judgment debtor as
shown in the transcript, certified copy | 18 |
| or memorandum of judgment
filed of record is identical, as to | 19 |
| given name and surname, with the
name of the party interested | 20 |
| as it appears of record.
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| If any owner or party interested, upon diligent inquiry and | 22 |
| effort,
cannot be found or served with notice in the county as | 23 |
| provided in this
Section, and the person in actual occupancy | 24 |
| and possession is tenant to, or in
possession under the owners | 25 |
| or the parties interested in the property, then
service of | 26 |
| notice upon the tenant, occupant or person in possession
shall | 27 |
| be deemed service upon the owners or parties interested.
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| If any owner or party interested, upon diligent inquiry and | 29 |
| effort
cannot be found or served with notice in the county, | 30 |
| then the person making the
service shall cause a copy of the | 31 |
| notice to be sent by
registered or certified mail, return
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| receipt requested, to that party at his or her residence, if | 33 |
| ascertainable.
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| (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
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