Full Text of SB1678 100th General Assembly
SB1678 100TH GENERAL ASSEMBLY |
| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018 SB1678 Introduced 2/9/2017, by Sen. Pamela J. Althoff SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. In a Section concerning foreclosure, provides that, for vacant properties, personal service is required only if the certified mailing by the county sheriff is unsuccessful. Effective immediately.
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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 | | Section 21-75 as follows:
| 6 | | (35 ILCS 200/21-75)
| 7 | | Sec. 21-75. Lien for taxes. The taxes upon property, | 8 | | together with all
penalties, interests and costs that may | 9 | | accrue thereon, shall be a prior and
first lien on the | 10 | | property, superior to all other liens and encumbrances, from
| 11 | | and including the first day of January in the year in which the | 12 | | taxes are
levied until the taxes are paid or until the property | 13 | | is sold under this Code.
| 14 | | (a) Foreclosure - Property forfeited for 2 or more years. A | 15 | | lien may be
foreclosed, in the circuit court in the name of the | 16 | | People of the State of
Illinois, whenever the taxes for 2 or | 17 | | more years on the same description of
property have been | 18 | | forfeited to the State. The property may be sold under the
| 19 | | order of the court by the person having authority to receive | 20 | | County taxes, with
notice to interested parties and right of | 21 | | redemption from the sale, (except
that the interest or any | 22 | | other amount to be paid upon redemption in addition to
the | 23 | | amount for which the property was sold shall be as provided |
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| 1 | | herein), as
provided in Sections 21-345 through 21-365 and | 2 | | 21-380, and in conformity with
Section 8 of Article IX of the | 3 | | Illinois Constitution.
| 4 | | In any action to foreclose the lien for delinquent taxes | 5 | | brought by the
People of the State of Illinois when the taxes | 6 | | for 2 or more years on the same
description of property have | 7 | | been forfeited to the State, service of process
shall be made | 8 | | in the manner now prescribed by law. All owners, parties
| 9 | | interested, and occupants of any property against which tax | 10 | | liens are sought to
be foreclosed shall be named as parties | 11 | | defendant, and shall be served in the
manner and form as | 12 | | provided by law for the service of defendants in
foreclosures | 13 | | of lien or encumbrances upon real estate. In case there are | 14 | | other
parties with ownership interests in the property, they | 15 | | shall be named in the
notice under the designation "unknown | 16 | | owners".
| 17 | | (b) Redemption interest. The interest to be paid upon | 18 | | redemption from all
tax foreclosure sales held under this | 19 | | Section shall be:
| 20 | | (1) If redeemed within 2 months from the date of the | 21 | | sale, 3%
per month upon the amount for which the property | 22 | | was sold for each of the
first 2 months, or fraction | 23 | | thereof;
| 24 | | (2) If redeemed between 2 and 6 months from the date of | 25 | | the
sale, 12% of the amount of sale;
| 26 | | (3) If redeemed between 6 and 12 months from the date |
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| 1 | | of the
sale, 24% of the amount of sale;
| 2 | | (4) If redeemed between 12 and 18 months from the date | 3 | | of
the sale, 36% of the amount of sale;
| 4 | | (5) If redeemed between 18 and 24 months from the date | 5 | | of
the sale, 48% of the amount of sale;
| 6 | | (6) If redeemed after 24 months from the date of sale, | 7 | | the 48%
for the 24 months plus interest at 6% per year | 8 | | thereafter.
| 9 | | (c) Enforcement of lien from rents and profits. A lien | 10 | | under this Section
may be enforced at any time after 6 months | 11 | | from the day the tax becomes
delinquent out of the rents and | 12 | | profits of the land accruing, or accrued and
under the control | 13 | | or jurisdiction of a court. This process may be initiated by
| 14 | | the county board of the county or by the corporate authorities | 15 | | of any taxing
body entitled to receive any part of the | 16 | | delinquent tax, by petition in any
pending suit having | 17 | | jurisdiction of the land, or in any application for
judgment | 18 | | and order of sale of lands for delinquent taxes in which the | 19 | | land is
included, in the name of the People of the State of | 20 | | Illinois.
| 21 | | The process, practice and procedure under this subsection | 22 | | shall be the same
as provided in the Civil Practice Law and the | 23 | | Supreme Court Rules adopted in
relation to that Law, except | 24 | | that receivers may be appointed on not less than 3
days' | 25 | | written notice to owners of record or persons in possession. | 26 | | Notwithstanding any other provision of law, for vacant |
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| 1 | | properties, personal service is required only if the certified | 2 | | mailing by the county sheriff is unsuccessful. In all
petitions | 3 | | the court shall have power to appoint the county collector to | 4 | | take
possession of the property only for the purpose of | 5 | | collecting the rents, issues
and profits therefrom, and to | 6 | | apply them in satisfaction of the tax lien. When
the taxes set | 7 | | forth in the petition are paid in full, the receiver shall be
| 8 | | discharged. If the taxes described in the petition are reduced | 9 | | by the final
judgment of a court, the county collector shall | 10 | | immediately refund all moneys
collected by him or her as | 11 | | receiver over and above the taxes as reduced, and
shall deduct | 12 | | that amount from the moneys thereafter distributed to the | 13 | | taxing
bodies which received the tax revenue.
| 14 | | In proceedings to foreclose the tax lien, or in petitions | 15 | | to enforce the
lien, the amount due on the collector's books | 16 | | against the property shall be
prima facie evidence of the | 17 | | amount of taxes against the property. When any
taxes are | 18 | | collected, they shall be paid to the county collector, to be
| 19 | | distributed by him or her to the authorities entitled to them. | 20 | | All sales made
under this Section shall be conducted under the | 21 | | order and supervision of the
court by the county collector.
| 22 | | An action to foreclose the lien for delinquent taxes under | 23 | | this Code is an
action in rem.
| 24 | | (Source: P.A. 84-551; 88-455.)
| 25 | | Section 99. Effective date. This Act takes effect upon | 26 | | becoming law.
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