Full Text of SB2300 94th General Assembly
SB2300eng 94TH GENERAL ASSEMBLY
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| AN ACT concerning revenue.
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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 | 5 |
| Sections 22-10, 22-15, 22-20, 22-25, 22-30, 22-40, and 22-45 as | 6 |
| follows:
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| (35 ILCS 200/22-10)
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| Sec. 22-10. Notice of expiration of period of redemption. A | 9 |
| purchaser or assignee shall not be entitled to a tax deed to | 10 |
| the
property sold unless, not less than 3 months nor more than | 11 |
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5 months prior to
the expiration of the period of redemption, | 12 |
| he or she gives notice of the
sale and the date of expiration | 13 |
| of the period of redemption to the
owners, occupants, and | 14 |
| parties interested in the property, including any
mortgagee of | 15 |
| record, as provided below.
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| The Notice to be given to the parties shall be in at least | 17 |
| 10 point
type in the following form completely filled in:
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| TAX DEED NO. .................... FILED ....................
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| TAKE NOTICE
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| County of ...............................................
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| Date Premises Sold ......................................
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| Certificate No. ........................................
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| Sold for General Taxes of (year) ........................
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| Sold for Special Assessment of (Municipality)
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| and special assessment number ...........................
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| Warrant No. ................ Inst. No. .................
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| THIS PROPERTY HAS BEEN SOLD FOR
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| DELINQUENT TAXES
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| Property located at .........................................
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| Legal Description or Property Index No. .....................
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| .............................................................
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| .............................................................
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| This notice is to advise you that the above property has
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| been sold for delinquent taxes and that the period of
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| redemption from the sale will expire on .....................
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| .............................................................
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| The amount to redeem is subject to increase at 6 month | 6 |
| intervals from
the date of sale and may be further increased if | 7 |
| the purchaser at the tax
sale or his or her assignee pays any | 8 |
| subsequently accruing taxes or special
assessments to redeem | 9 |
| the property from subsequent forfeitures or tax sales.
Check | 10 |
| with the county clerk as to the exact amount you owe before | 11 |
| redeeming.
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| This notice is also to advise you that a petition has been | 13 |
| filed for
a tax deed which will transfer title and the right to | 14 |
| possession of this
property if redemption is not made on or | 15 |
| before ......................................................
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| This matter is set for hearing in the Circuit Court of this | 17 |
| county in
...., Illinois on .....
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| You may be present at this hearing but your right to redeem | 19 |
| will
already have expired at that time.
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| YOU ARE URGED TO REDEEM IMMEDIATELY
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| TO PREVENT LOSS OF PROPERTY
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| Redemption can be made at any time on or before .... by | 23 |
| applying to
the County Clerk of ...., County, Illinois at the | 24 |
| County Court House in
...., Illinois.
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| For further information contact the County Clerk
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| ADDRESS:....................
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| TELEPHONE:..................
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| ..........................
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| Purchaser or Assignee.
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| Dated (insert date).
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| In counties with 3,000,000 or more inhabitants, the notice | 32 |
| shall also state
the address, room number and time at which the | 33 |
| matter is set for hearing.
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| This amendatory Act of 1996 applies only to matters in |
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| which a petition for
tax deed is filed on or after the | 2 |
| effective date of this amendatory Act of
1996.
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| The changes to this Section made by this amendatory Act of | 4 |
| the 94th General Assembly apply only to matters in which a | 5 |
| petition for tax deed is filed on or after the effective date | 6 |
| of this amendatory Act of the 94th General Assembly.
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| (Source: P.A. 94-380, eff. 7-29-05.)
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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 | 10 |
| assignee shall
give the notice required by Section 22-10 by | 11 |
| causing it to be published in a
newspaper as set forth in | 12 |
| Section 22-20. In addition, the notice shall be
served by a | 13 |
| sheriff (or if he or she is disqualified, by a coroner) of the
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| county in which the property, or any part thereof, is located | 15 |
| upon owners who
reside on any part of the property sold by | 16 |
| leaving a copy of the notice with
those owners personally.
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| In counties of 3,000,000 or more inhabitants where a taxing | 18 |
| district is a
petitioner for tax deed pursuant to Section | 19 |
| 21-90, in lieu of service by the
sheriff or coroner the notice | 20 |
| may be served by a special process server
appointed by the | 21 |
| circuit court as provided in this Section. The taxing
district | 22 |
| 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 | 24 |
| being satisfied
that the person named in the motion is at least | 25 |
| 18 years of age and is capable
of serving notice as required | 26 |
| under this Code, shall enter an order appointing
such person as | 27 |
| 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 | 29 |
| each by motion
and order, and a copy of the original and any | 30 |
| subsequent order shall be filed
in each tax deed case in which | 31 |
| a notice is served by the appointed person.
Delivery of the | 32 |
| 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 | 34 |
| and service by
the sheriff or coroner.
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| The same form of notice shall also be served upon all other |
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| owners and
parties interested in the property, if upon diligent | 2 |
| inquiry they can be found
in the county, and upon the occupants | 3 |
| of the property in the manner set forth under Sections 2-203, | 4 |
| 2-204, 2-205, 2-205.1, and 2-211 of the Code of Civil | 5 |
| Procedure.
following manner:
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| (a) as to individuals, by (1) leaving a copy of the | 7 |
| notice with the person
personally or (2) by leaving a copy | 8 |
| at his or her usual place of residence with
a person of the | 9 |
| 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 | 11 |
| cause a copy
of the notice to be sent by registered or | 12 |
| certified mail, return receipt
requested, to
that party at | 13 |
| his or her usual place of residence;
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| (b) as to public and private corporations, municipal, | 15 |
| governmental and
quasi-municipal corporations, | 16 |
| partnerships, receivers and trustees of
corporations, by | 17 |
| leaving a copy of the notice with the person designated by | 18 |
| the
Civil Practice Law.
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| If the property sold has more than 4 dwellings or other | 20 |
| rental units, and
has a managing agent or party who collects | 21 |
| rents, that person
shall be deemed the occupant and shall be | 22 |
| served with notice instead of
the occupants of the individual | 23 |
| units. If the property has no
dwellings or rental units, but | 24 |
| economic or recreational activities are
carried on therein, the | 25 |
| person directing such activities shall be deemed
the occupant. | 26 |
| Holders of rights of entry and possibilities of reverter
shall | 27 |
| not be deemed parties interested in the property.
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| When a party interested in the property is a trustee, | 29 |
| notice served upon the
trustee shall be deemed to have been | 30 |
| served upon any beneficiary or note
holder thereunder unless | 31 |
| the holder of the note is disclosed of record.
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| When a judgment is a lien upon the property sold, the | 33 |
| holder
of the lien shall be served with notice if the name of | 34 |
| the judgment debtor as
shown in the transcript, certified copy | 35 |
| or memorandum of judgment
filed of record is identical, as to | 36 |
| given name and surname, with the
name of the party interested |
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| as it appears of record.
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| If any owner or party interested, upon diligent inquiry and | 3 |
| effort,
cannot be found or served with notice in the county as | 4 |
| provided in this
Section, and the person in actual occupancy | 5 |
| and possession is tenant to, or in
possession under the owners | 6 |
| or the parties interested in the property, then
service of | 7 |
| notice upon the tenant, occupant or person in possession
shall | 8 |
| be deemed service upon the owners or parties interested.
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| If any owner or party interested, upon diligent inquiry and | 10 |
| effort
cannot be found or served with notice in the county, | 11 |
| then the person making the
service shall cause a copy of the | 12 |
| 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 | 14 |
| ascertainable.
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| The changes to this Section made by this amendatory Act of | 16 |
| the 94th General Assembly apply only to matters in which a | 17 |
| petition for tax deed is filed on or after the effective date | 18 |
| of this amendatory Act of the 94th General Assembly.
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| (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
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| (35 ILCS 200/22-20)
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| Sec. 22-20. Proof of service of notice; publication of | 22 |
| notice. The sheriff or coroner serving notice under Section | 23 |
| 22-15 shall
endorse his or
her return thereon and file it with | 24 |
| the Clerk of the Circuit Court and it shall
be a part of the | 25 |
| court record. A special process server appointed under
Section
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| 22-15 shall make his or her return by affidavit and shall file | 27 |
| it with the
Clerk of the Circuit Court, where it shall be a | 28 |
| part of the court record. If
a sheriff, special process server, | 29 |
| or coroner to whom any notice is
delivered for service, | 30 |
| neglects or refuses to make the return, the purchaser or
his or | 31 |
| her assignee may petition the court to enter a rule requiring | 32 |
| the
sheriff, special process server, or coroner to make return | 33 |
| of the notice on
a day to be fixed by the
court, or to show | 34 |
| cause on that day why he or she should not be attached for
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| contempt of the court. The purchaser or assignee shall cause a |
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| written notice
of the rule to be served upon the sheriff, | 2 |
| special process server, or
coroner. If good and sufficient | 3 |
| cause to excuse the sheriff, special process
server, or coroner | 4 |
| is not shown, the court shall adjudge him or her guilty of
a | 5 |
| contempt, and shall proceed to punish him as in other cases of | 6 |
| contempt.
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| If the property is located in a municipality in a county | 8 |
| with less than
3,000,000 inhabitants, the purchaser or his or | 9 |
| her assignee shall also publish
a notice as to the owner or | 10 |
| party interested, in some newspaper published in
the | 11 |
| municipality. If the property is not in a municipality in a | 12 |
| county with
less than 3,000,000 inhabitants, or if no newspaper | 13 |
| is published therein, or
if the property is in a county with | 14 |
| 3,000,000 or more inhabitants, the notice
shall be published in | 15 |
| some newspaper in the county. If no newspaper is
published in | 16 |
| the county, then the notice shall be published in the newspaper
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| that is published nearest the county seat of the county in | 18 |
| which the property
is located. If the owners and parties | 19 |
| interested in the property upon diligent
inquiry are unknown to | 20 |
| the purchaser or his or her assignee, the publication as
to | 21 |
| such owner or party interested, may be made to unknown owners | 22 |
| or parties
interested. Any notice by publication given under | 23 |
| this Section shall be given
3 times at any time after filing a | 24 |
| petition for tax deed, but not less than 3
months nor more than | 25 |
| 6
5 months prior to the expiration of the period of
redemption. | 26 |
| The publication shall contain (a) notice of the filing of the
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| petition for tax deed, (b) the date on which the petitioner | 28 |
| intends to make
application for an order on the petition that a | 29 |
| tax deed issue, (c) a
description of the property, (d) the date | 30 |
| upon which the property was sold, (e)
the taxes or special | 31 |
| assessments for which it was sold and (f) the date on
which the | 32 |
| period of redemption will expire. The publication shall not | 33 |
| include
more than one property listed and sold in one | 34 |
| description, except as provided
in Section 21-90, and except | 35 |
| that when
more than one property is owned by one person, all of | 36 |
| the parcels owned by that
person may be included in one notice.
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| The changes to this Section made by this amendatory Act of | 2 |
| the 94th General Assembly apply only to matters in which a | 3 |
| petition for tax deed is filed on or after the effective date | 4 |
| of this amendatory Act of the 94th General Assembly.
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| (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
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| (35 ILCS 200/22-25)
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| Sec. 22-25. Mailed notice. In addition to the notice | 8 |
| required to be served
not less than 3 months nor more than 6
5 | 9 |
| months prior to the expiration of the
period of redemption, the | 10 |
| purchaser or his or her assignee shall prepare
and deliver to | 11 |
| the clerk of the Circuit Court of the county in which the
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| property is located, the notice provided for in this Section, | 13 |
| together with the
statutory costs for mailing the notice by | 14 |
| certified mail, return receipt
requested. The form of notice to | 15 |
| be mailed by the clerk shall be
identical in form to that | 16 |
| provided by Section 22-10 for service upon owners
residing upon | 17 |
| the property sold, except that it shall bear the signature of | 18 |
| the
clerk and shall designate the parties to whom it is to
be | 19 |
| mailed. The clerk may furnish the form. The clerk
shall | 20 |
| promptly mail the notices delivered to him or her by certified | 21 |
| mail,
return receipt requested. The certificate of the clerk | 22 |
| that he or she has
mailed the notices, together with the return | 23 |
| receipts, shall be filed
in and made a part of the court | 24 |
| record. The notices shall be
mailed to the owners of the | 25 |
| property at their last known addresses, and
to those persons | 26 |
| who are entitled to service of notice as occupants.
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| The changes to this Section made by this amendatory Act of | 28 |
| the 94th General Assembly apply only to matters in which a | 29 |
| petition for tax deed is filed on or after the effective date | 30 |
| of this amendatory Act of the 94th General Assembly.
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| (Source: P.A. 86-949; 87-1189; 88-455.)
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| (35 ILCS 200/22-30)
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| Sec. 22-30. Petition for deed. At any time within 6
5 | 34 |
| months but not less
than 3 months prior to the expiration of |
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| the redemption period for property
sold pursuant to judgment | 2 |
| and order of sale under Sections 21-110 through
21-120 or | 3 |
| 21-260, the purchaser or his or her assignee may file a | 4 |
| petition in
the circuit court in the same proceeding in which | 5 |
| the judgment and order of
sale were entered, asking that the | 6 |
| court direct the county clerk to issue a tax
deed if the | 7 |
| property is not redeemed from the sale. The petition shall be
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| accompanied by the statutory filing fee.
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| Notice of filing the petition and the date on which the | 10 |
| petitioner intends to
apply for an order on the petition that a | 11 |
| deed be issued if the property is not
redeemed shall be given | 12 |
| to occupants, owners and persons interested in the
property as | 13 |
| part of the notice provided in Sections 22-10 through 22-25, | 14 |
| except
that only one publication is required. The county clerk | 15 |
| shall be notified of
the filing of the petition and any person | 16 |
| owning or interested in the property
may, if he or she desires, | 17 |
| appear in the proceeding.
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| The changes to this Section made by this amendatory Act of | 19 |
| the 94th General Assembly apply only to matters in which a | 20 |
| petition for tax deed is filed on or after the effective date | 21 |
| of this amendatory Act of the 94th General Assembly.
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| (Source: P.A. 86-1158; 86-1431; 86-1475; 87-145; 87-669; | 23 |
| 87-671; 87-895;
87-1189; 88-455.)
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| (35 ILCS 200/22-40)
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| Sec. 22-40. Issuance of deed; possession.
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| (a) If the redemption period expires
and the property has | 27 |
| not been redeemed and all taxes and special assessments
which | 28 |
| became due and payable subsequent to the sale have been paid | 29 |
| and all
forfeitures and sales which occur subsequent to the | 30 |
| sale have been redeemed and
the notices required by law have | 31 |
| been given and all advancements of public
funds under the | 32 |
| police power made by a city, village or town under Section
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| 22-35 have been paid and the petitioner has complied with all | 34 |
| the provisions of
law entitling him or her to a deed, the court | 35 |
| shall so find and shall enter an
order directing the county |
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| clerk on the production of the certificate of
purchase and a | 2 |
| certified copy of the order, to issue to the purchaser or his | 3 |
| or
her assignee a tax deed. The court shall insist on strict | 4 |
| compliance with
Section 22-10 through 22-25. Prior to the entry | 5 |
| of an order directing the
issuance of a tax deed, the | 6 |
| petitioner shall furnish the court with a report of
proceedings | 7 |
| of the evidence received on the application for tax deed and | 8 |
| the
report of proceedings shall be filed and made a part of the | 9 |
| court record.
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| (b) If taxes for years prior to the year or years sold are | 11 |
| or become
delinquent subsequent to the date of sale, the court | 12 |
| shall find
that the lien of those delinquent taxes has been or | 13 |
| will be merged into the tax
deed grantee's title if the court | 14 |
| determines that
the tax deed grantee or any prior holder of the | 15 |
| certificate of purchase, or
any
person or entity under common | 16 |
| ownership or control with any such grantee or
prior holder of | 17 |
| the certificate of purchase, was at no time the holder of any
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| certificate of purchase for the years sought to be merged.
If | 19 |
| delinquent taxes are merged into the tax deed pursuant to this | 20 |
| subsection,
the court shall enter an order declaring which | 21 |
| specific taxes have been or
will
be merged into the tax deed | 22 |
| title and directing the county treasurer and county
clerk to | 23 |
| reflect that declaration in the warrant and judgment records;
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| provided,
that no such order shall be effective until a tax | 25 |
| deed has been issued and
timely recorded. Nothing contained in | 26 |
| this Section shall relieve any owner
liable for delinquent | 27 |
| property taxes under this Code from the payment of the
taxes | 28 |
| that have been merged into the title upon issuance of the tax | 29 |
| deed.
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| (c) The county clerk is entitled to a fee of $10 in | 31 |
| counties of
3,000,000 or more
inhabitants and $5 in counties | 32 |
| with less than 3,000,000 inhabitants for the
issuance of the | 33 |
| tax deed. The clerk may not include in a tax deed more than
one | 34 |
| property as listed, assessed and sold in one description, | 35 |
| except in cases
where several properties are owned by one | 36 |
| person.
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| Upon application the court shall, enter an order to place | 2 |
| the tax deed
grantee or the grantee's successor in interest in | 3 |
| possession of the property and may enter orders and grant | 4 |
| relief as
may be necessary or desirable to maintain the grantee | 5 |
| or the grantee's successor in interest in possession.
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| (d) The court shall retain jurisdiction to enter orders | 7 |
| pursuant to
subsections (b) and (c) of this Section. This | 8 |
| amendatory Act of the 92nd
General Assembly and this amendatory | 9 |
| Act of the 94th General Assembly shall be construed as being | 10 |
| declarative of existing law
and not as a new enactment.
| 11 |
| (Source: P.A. 91-564, eff. 8-14-99; 92-223, eff. 1-1-02.)
| 12 |
| (35 ILCS 200/22-45)
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| Sec. 22-45. Tax deed incontestable unless order appealed or | 14 |
| relief
petitioned. Tax deeds issued under Section 22-40 are
| 15 |
| incontestable except by
appeal from the order of the court | 16 |
| directing the county clerk to issue the tax
deed. However, | 17 |
| relief from such order may be had under Sections 2-1203 or
| 18 |
| Section 2-1401
of the Code of Civil Procedure in the same | 19 |
| manner and to the same extent as
may be had under those | 20 |
| Sections
that Section with respect to final orders and | 21 |
| judgments in
other proceedings. The grounds for relief under | 22 |
| Section 2-1401 shall be
limited to:
| 23 |
| (1) proof that the taxes were paid prior to sale;
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| (2) proof that the property was exempt from taxation;
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| (3) proof by clear and convincing evidence that the tax | 26 |
| deed had been
procured by fraud or deception by the tax | 27 |
| purchaser or his or her assignee; or
| 28 |
| (4) proof by a person or party holding a recorded ownership | 29 |
| or other
recorded interest in the property that he or she was | 30 |
| not named as a
party in the publication notice as set forth in | 31 |
| Section 22-20, and that the tax
purchaser or his or her | 32 |
| assignee did not make a diligent inquiry and effort to
serve | 33 |
| that person or party with the notices required by Sections | 34 |
| 22-10 through
22-30.
| 35 |
| In cases of the sale of homestead property in counties with |
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| 3,000,000
or more inhabitants, a tax deed may also be voided by | 2 |
| the court upon petition,
filed not more than 3 months after an | 3 |
| order for tax deed was entered, if the
court finds that the | 4 |
| property was owner occupied on the expiration date of the
| 5 |
| period of redemption and that the order for deed was | 6 |
| effectuated pursuant to a
negligent or willful error made by an | 7 |
| employee of the county clerk or county
collector during the | 8 |
| period of redemption from the sale that was reasonably
relied | 9 |
| upon to the detriment of any person having a redeemable | 10 |
| interest. In
such a case, the tax purchaser shall be entitled | 11 |
| to the original amount
required to redeem the property plus | 12 |
| interest from the sale as of the last date
of redemption | 13 |
| together with costs actually expended subsequent to the
| 14 |
| expiration of the period of redemption and reasonable | 15 |
| attorney's fees, all of
which shall be dispensed from the fund | 16 |
| created by Section 21-295.
In those cases of error where the | 17 |
| court vacates the tax deed, it may award the
petitioner | 18 |
| reasonable attorney's fees and court costs actually expended,
| 19 |
| payable from that fund. The court hearing a petition filed | 20 |
| under this Section
or Section 2-1401 of the Code of Civil | 21 |
| Procedure may concurrently hear a
petition filed under Section | 22 |
| 21-295 and may grant relief under any
either Section.
| 23 |
| This amendatory Act of the 94th General Assembly shall be | 24 |
| construed as being declarative of existing law and not as a new | 25 |
| enactment.
| 26 |
| (Source: P.A. 92-224, eff. 1-1-02.)
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