| |||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||
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 21-355, 22-35, and 22-40 as follows:
| ||||||||||||||||||||||||||||||
6 | (35 ILCS 200/21-355)
| ||||||||||||||||||||||||||||||
7 | 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
| ||||||||||||||||||||||||||||||
21 | be
in an amount equal to the total of the
following:
| ||||||||||||||||||||||||||||||
22 | (a) the certificate amount, which shall include all tax | ||||||||||||||||||||||||||||||
23 | principal,
special assessments, interest and penalties |
| |||||||
| |||||||
1 | paid by the tax purchaser together
with costs and fees of | ||||||
2 | sale and fees paid under Sections 21-295 and 21-315
through | ||||||
3 | 21-335;
| ||||||
4 | (b) the accrued penalty, computed through the date of | ||||||
5 | redemption as a
percentage of the certificate amount, as | ||||||
6 | follows:
| ||||||
7 | (1) if the redemption occurs on or before the | ||||||
8 | expiration of 6 months
from the date of sale, the | ||||||
9 | certificate amount times the penalty bid at sale;
| ||||||
10 | (2) if the redemption occurs after 6 months from | ||||||
11 | the date of sale,
and on or before the expiration of 12 | ||||||
12 | months from the date of sale, the
certificate amount | ||||||
13 | times 2 times the penalty bid at sale;
| ||||||
14 | (3) if the redemption occurs after 12 months from | ||||||
15 | the date of sale
and on or before the expiration of 18 | ||||||
16 | months from the date of sale, the
certificate amount | ||||||
17 | times 3 times the penalty bid at sale;
| ||||||
18 | (4) if the redemption occurs after 18 months from | ||||||
19 | the date
of sale and on or before the expiration of 24 | ||||||
20 | months from the date of sale,
the certificate amount | ||||||
21 | times 4 times the penalty bid at sale;
| ||||||
22 | (5) if the redemption occurs after 24 months from | ||||||
23 | the date of sale
and on or before the expiration of 30 | ||||||
24 | months from the date of sale, the
certificate amount | ||||||
25 | times 5 times the penalty bid at sale;
| ||||||
26 | (6) if the redemption occurs after 30 months from |
| |||||||
| |||||||
1 | the date of sale
and on or before the expiration of 36 | ||||||
2 | months from the date of sale, the
certificate amount | ||||||
3 | times 6 times the penalty bid at sale.
| ||||||
4 | In the event that the property to be redeemed has | ||||||
5 | been purchased
under Section 21-405, the penalty bid | ||||||
6 | shall be 12% per penalty
period as set forth in | ||||||
7 | subparagraphs (1) through (6) of this subsection (b).
| ||||||
8 | The changes to this subdivision (b)(6) made by this | ||||||
9 | amendatory Act of the
91st General Assembly are not a | ||||||
10 | new enactment, but declaratory of existing
law.
| ||||||
11 | (c) The total of all taxes, special assessments, | ||||||
12 | accrued interest on those
taxes and special assessments and | ||||||
13 | costs charged in connection with the payment
of those taxes | ||||||
14 | or special assessments, which have been paid by the tax
| ||||||
15 | certificate holder on or after the date those taxes or | ||||||
16 | special assessments
became delinquent together with 12% | ||||||
17 | penalty on each amount so paid for each
year or portion | ||||||
18 | thereof intervening between the date of that payment and | ||||||
19 | the
date of redemption.
In counties with less than | ||||||
20 | 3,000,000 inhabitants, however, a tax certificate
holder | ||||||
21 | may not pay
all or part of an installment of a subsequent | ||||||
22 | tax or special assessment for any
year, nor shall any
| ||||||
23 | tender of such a payment be accepted, until after the | ||||||
24 | second or final
installment
of the subsequent tax or | ||||||
25 | special assessment has become delinquent
or until after the
| ||||||
26 | holder of the certificate of purchase has filed a petition |
| |||||||
| |||||||
1 | for a tax deed under
Section 22.30.
The person
redeeming | ||||||
2 | shall also pay the amount of interest charged on the | ||||||
3 | subsequent tax
or special assessment and paid as a penalty | ||||||
4 | by the tax certificate holder.
This amendatory Act of
1995 | ||||||
5 | applies to tax years beginning with the 1995 taxes, payable | ||||||
6 | in 1996, and
thereafter.
| ||||||
7 | (d) Any amount paid to redeem a forfeiture occurring | ||||||
8 | subsequent to the
tax sale together with 12% penalty | ||||||
9 | thereon for each year or portion thereof
intervening | ||||||
10 | between the date of the forfeiture redemption and the date | ||||||
11 | of
redemption from the sale.
| ||||||
12 | (e) Any amount paid by the certificate holder for | ||||||
13 | redemption of a
subsequently occurring tax sale.
| ||||||
14 | (f) All fees paid to the county clerk under Section | ||||||
15 | 22-5.
| ||||||
16 | (g) All fees paid to the registrar of titles incident | ||||||
17 | to registering
the tax certificate in compliance with the | ||||||
18 | Registered Titles (Torrens) Act.
| ||||||
19 | (h) All fees paid to the circuit clerk and the sheriff, | ||||||
20 | a licensed or registered private detective, or the
coroner | ||||||
21 | in connection with the filing of the petition for tax deed | ||||||
22 | and
service of notices under Sections 22-15 through 22-30 | ||||||
23 | and 22-40 in addition to
(1) a fee of $35 if a petition for | ||||||
24 | tax deed has been filed, which fee shall
be posted to the | ||||||
25 | tax judgement, sale, redemption, and forfeiture record, to | ||||||
26 | be
paid to the purchaser or his or her assignee; (2) a fee |
| |||||||
| |||||||
1 | of $4 if a notice under
Section 22-5 has been filed, which | ||||||
2 | fee shall be posted
to the tax judgment, sale, redemption, | ||||||
3 | and forfeiture record, to be paid to
the purchaser or his | ||||||
4 | or her assignee; (3) all costs paid to record a
lis pendens | ||||||
5 | notice in connection with filing a petition under this | ||||||
6 | Code; and (4) if a petition for tax deed has been filed, | ||||||
7 | all fees up to $150 per redemption paid to a registered or | ||||||
8 | licensed title insurance company or title insurance agent | ||||||
9 | for a title search to identify all owners, parties | ||||||
10 | interested, and occupants of the property, to be paid to | ||||||
11 | the purchaser or his or her assignee.
The fees in (1) and | ||||||
12 | (2) of this paragraph (h) shall be exempt from the posting
| ||||||
13 | requirements of Section 21-360. The costs incurred in | ||||||
14 | causing notices to be served by a licensed or registered | ||||||
15 | private detective under Section 22-15, may not exceed the | ||||||
16 | amount that the sheriff would be authorized by law to | ||||||
17 | charge if those notices had been served by the sheriff.
| ||||||
18 | (i) All fees paid for publication of notice of the tax | ||||||
19 | sale in
accordance with Section 22-20.
| ||||||
20 | (j) All sums paid to any county, city, village or | ||||||
21 | incorporated town for
reimbursement under Section 22-35.
| ||||||
22 | (k) All costs and expenses of receivership under | ||||||
23 | Section 21-410, to the
extent that these costs and expenses | ||||||
24 | exceed any income from the property in
question, if the | ||||||
25 | costs and expenditures have been approved by the court
| ||||||
26 | appointing the receiver and a certified copy of the order |
| |||||||
| |||||||
1 | or approval is filed
and posted by the certificate holder | ||||||
2 | with the county clerk. Only actual costs
expended may be | ||||||
3 | posted on the tax judgment, sale, redemption and forfeiture
| ||||||
4 | record.
| ||||||
5 | (Source: P.A. 95-195, eff. 1-1-08; 96-231, eff. 1-1-10; | ||||||
6 | 96-1067, eff. 1-1-11.)
| ||||||
7 | (35 ILCS 200/22-35)
| ||||||
8 | Sec. 22-35. Reimbursement of a county or municipality | ||||||
9 | before issuance of tax deed.
Except in any proceeding in which | ||||||
10 | the tax purchaser is a county acting as a
trustee for
taxing | ||||||
11 | districts as provided in Section 21-90,
an order for the | ||||||
12 | issuance of a tax deed under this Code shall not be entered
| ||||||
13 | affecting the title to or interest in any property in which a | ||||||
14 | county, city, village or
incorporated town has an interest | ||||||
15 | under the police and welfare power by
advancements made from | ||||||
16 | public funds, until the purchaser or assignee makes
| ||||||
17 | reimbursement to the county, city, village or incorporated town | ||||||
18 | of the money so
advanced or the county, city, village, or town | ||||||
19 | waives its lien on the property for
the money so advanced. | ||||||
20 | However, in lieu of reimbursement or waiver, the
purchaser or
| ||||||
21 | his or her
assignee may make application for and the court | ||||||
22 | shall order that the tax
purchase be set aside as a sale in | ||||||
23 | error. A filing or appearance fee shall not
be required of a | ||||||
24 | county, city, village or incorporated town seeking to enforce | ||||||
25 | its
claim under this Section in a tax deed proceeding.
|
| |||||||
| |||||||
1 | (Source: P.A. 93-490, eff. 8-8-03.)
| ||||||
2 | (35 ILCS 200/22-40)
| ||||||
3 | Sec. 22-40. Issuance of deed; possession.
| ||||||
4 | (a) If the redemption period expires
and the property has | ||||||
5 | not been redeemed and all taxes and special assessments
which | ||||||
6 | became due and payable subsequent to the sale have been paid | ||||||
7 | and all
forfeitures and sales which occur subsequent to the | ||||||
8 | sale have been redeemed and
the notices required by law have | ||||||
9 | been given and all advancements of public
funds under the | ||||||
10 | police power made by a county, city, village or town under | ||||||
11 | Section
22-35 have been paid and the petitioner has complied | ||||||
12 | with all the provisions of
law entitling him or her to a deed, | ||||||
13 | the court shall so find and shall enter an
order directing the | ||||||
14 | county clerk on the production of the certificate of
purchase | ||||||
15 | and a certified copy of the order, to issue to the purchaser or | ||||||
16 | his or
her assignee a tax deed. The court shall insist on | ||||||
17 | strict compliance with
Section 22-10 through 22-25. Prior to | ||||||
18 | the entry of an order directing the
issuance of a tax deed, the | ||||||
19 | petitioner shall furnish the court with a report of
proceedings | ||||||
20 | of the evidence received on the application for tax deed and | ||||||
21 | the
report of proceedings shall be filed and made a part of the | ||||||
22 | court record.
| ||||||
23 | (b) If taxes for years prior to the year or years sold are | ||||||
24 | or become
delinquent subsequent to the date of sale, the court | ||||||
25 | shall find
that the lien of those delinquent taxes has been or |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 | (Source: P.A. 95-477, eff. 6-1-08 .)
| ||||||
10 | Section 10. The Mobile Home Local Services Tax Enforcement | ||||||
11 | Act is amended by changing Section 395 as follows:
| ||||||
12 | (35 ILCS 516/395)
| ||||||
13 | Sec. 395. Reimbursement of a county or municipality before | ||||||
14 | issuance of tax
certificate of title. Except in any proceeding | ||||||
15 | in which the tax purchaser is a county acting as trustee for | ||||||
16 | taxing districts as provided in Section 35, an order for the | ||||||
17 | issuance of a tax certificate of title
under this Act shall not | ||||||
18 | be entered affecting the title to or interest in any
mobile | ||||||
19 | home in which a county, city, village, or incorporated town has | ||||||
20 | an interest
under the police and welfare power by
advancements | ||||||
21 | made from public funds, until the purchaser or assignee makes
| ||||||
22 | reimbursement to the county, city, village, or incorporated | ||||||
23 | town of the money so
advanced or the county, city, village, or | ||||||
24 | town waives its lien on the mobile home for
the money so |
| |||||||
| |||||||
1 | advanced. However, in lieu of reimbursement or waiver, the
| ||||||
2 | purchaser or his or her
assignee may make application for and | ||||||
3 | the court shall order that the tax
purchase be set aside as a | ||||||
4 | sale in error. A filing or appearance fee shall not
be required | ||||||
5 | of a county, city, village, or incorporated town seeking to | ||||||
6 | enforce its
claim under this Section in a tax certificate of | ||||||
7 | title proceeding.
| ||||||
8 | The changes made by this amendatory Act of the 94th General | ||||||
9 | Assembly are intended to be declarative of existing law.
| ||||||
10 | (Source: P.A. 94-358, eff. 7-29-05.)
|