Full Text of SB2677 98th General Assembly
SB2677 98TH GENERAL ASSEMBLY |
| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014 SB2677 Introduced 1/21/2014, by Sen. Melinda Bush SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/21-355 |
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35 ILCS 200/22-35 |
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35 ILCS 200/22-40 |
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35 ILCS 516/395 |
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Amends the Property Tax Code and the Mobile Home Local Services Tax Enforcement Act. Provides that a tax deed or a tax certificate of title shall not be issued if a county, city, village, or incorporated town (now, city, village, or incorporated town only) has an interest in the property under the police and welfare power by advancements made from public funds, unless the tax purchaser reimburses the county, city, village or incorporated town or the county, city, village, or town waives its lien on the property.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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.
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| 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 |
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| 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 |
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| 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 |
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| 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.)
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