Full Text of SB3215 100th General Assembly
SB3215eng 100TH GENERAL ASSEMBLY |
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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 21-310 and 21-385 as follows:
| 6 | | (35 ILCS 200/21-310)
| 7 | | Sec. 21-310. Sales in error.
| 8 | | (a) When, upon application of the county collector, the | 9 | | owner of the
certificate of purchase, or a
municipality which | 10 | | owns or has owned the property ordered sold, it appears to
the | 11 | | satisfaction of the court which ordered the property sold that | 12 | | any of the
following subsections are applicable, the court | 13 | | shall declare the sale to be a
sale in error:
| 14 | | (1) the property was not subject to taxation, or all or | 15 | | any part of the
lien of taxes sold has become null and void | 16 | | pursuant to Section 21-95
or unenforceable pursuant to | 17 | | subsection (c) of Section 18-250 or subsection
(b) of | 18 | | Section 22-40,
| 19 | | (2) the taxes or special assessments had been paid | 20 | | prior to the sale of
the property,
| 21 | | (3) there is a double assessment,
| 22 | | (4) the description is void for uncertainty,
| 23 | | (5) the assessor, chief county assessment officer, |
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| 1 | | board of review,
board of appeals, or other county official | 2 | | has made an error (other than an
error of judgment as to
| 3 | | the value of any property),
| 4 | | (5.5) the owner of the homestead property had tendered | 5 | | timely and full
payment to the county collector that the | 6 | | owner reasonably believed was due and
owing on the | 7 | | homestead property, and the county collector did not apply | 8 | | the
payment to the homestead property; provided that this | 9 | | provision applies only to
homeowners, not their agents or | 10 | | third-party payors,
| 11 | | (6) prior to the tax sale a voluntary or involuntary | 12 | | petition has been
filed by or against the legal or | 13 | | beneficial owner of the property requesting
relief under | 14 | | the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13,
| 15 | | (7) the property is owned by the United States, the | 16 | | State of Illinois,
a municipality, or a
taxing district, or | 17 | | (8) the owner of the property is a reservist or | 18 | | guardsperson who is granted an extension of his or her due | 19 | | date under Sections 21-15, 21-20, and 21-25 of this Act.
| 20 | | (b) When, upon application of the owner of the certificate | 21 | | of purchase
only, it appears to the satisfaction of the court | 22 | | which ordered the property
sold that any of the following | 23 | | subsections are applicable, the court shall
declare the sale to | 24 | | be a sale in error:
| 25 | | (1) A voluntary or involuntary petition under the | 26 | | provisions of 11
U.S.C. Chapter 7, 11, 12, or 13 has been |
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| 1 | | filed
subsequent to the tax sale and prior to the issuance | 2 | | of the tax deed.
| 3 | | (2) The improvements upon the property sold have been | 4 | | substantially
destroyed or rendered uninhabitable or | 5 | | otherwise unfit for occupancy subsequent
to the tax sale | 6 | | and prior to the issuance of the tax deed ; however, if the | 7 | | court declares a sale in error under this paragraph (2), | 8 | | the court may order the holder of the certificate of | 9 | | purchase to assign the certificate to the county collector | 10 | | if requested by the county collector. The county collector | 11 | | may, upon request of the county, as trustee, or upon | 12 | | request of a taxing district having an interest in the | 13 | | taxes sold, further assign any certificate of purchase | 14 | | received pursuant to this paragraph (2) to the county | 15 | | acting as trustee for taxing districts pursuant to Section | 16 | | 21-90 of this Code or to the taxing district having an | 17 | | interest in the taxes sold .
| 18 | | (3) There is an interest held by the United States in | 19 | | the property sold
which could not be extinguished by the | 20 | | tax deed.
| 21 | | (4) The real property contains a hazardous
substance, | 22 | | hazardous waste, or underground storage tank that would
| 23 | | require cleanup or other removal under any federal,
State, | 24 | | or local law, ordinance, or regulation, only if the tax | 25 | | purchaser
purchased the property without actual knowledge | 26 | | of the hazardous substance,
hazardous waste, or |
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| 1 | | underground storage tank. This paragraph (4) applies only | 2 | | if the owner of the
certificate of purchase has made | 3 | | application for a sale in error at any time
before the | 4 | | issuance of a tax deed.
| 5 | | Whenever a court declares a sale in error under this | 6 | | subsection (b), the court shall promptly notify the county | 7 | | collector in writing. Every such declaration pursuant to any | 8 | | provision of this subsection (b) shall be made within the | 9 | | proceeding in which the tax sale was authorized. | 10 | | (c) When the county collector discovers, prior to the | 11 | | expiration of the period of redemption, that a tax sale
should | 12 | | not have occurred for one or more of the reasons set forth in
| 13 | | subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this Section, | 14 | | the county
collector shall notify the last known owner of the | 15 | | certificate of purchase by
certified and regular mail, or other | 16 | | means reasonably calculated to provide
actual notice, that the | 17 | | county collector intends to declare an administrative
sale in | 18 | | error and of the reasons therefor, including documentation | 19 | | sufficient
to establish the reason why the sale should not have | 20 | | occurred. The owner of the
certificate of purchase may object | 21 | | in writing within 28 days after the date of
the mailing by the | 22 | | county collector. If an objection is filed, the county
| 23 | | collector shall not administratively declare a sale in error, | 24 | | but may apply to
the circuit court for a sale in error as | 25 | | provided in subsection (a) of this
Section. Thirty days | 26 | | following the receipt of notice by the last known owner of
the |
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| 1 | | certificate of purchase, or within a reasonable time | 2 | | thereafter, the county
collector shall make a written | 3 | | declaration, based upon clear and convincing
evidence, that the | 4 | | taxes were sold in error and shall deliver a copy thereof to
| 5 | | the county clerk within 30 days after the date the declaration | 6 | | is made for
entry in the tax judgment, sale, redemption, and | 7 | | forfeiture record pursuant to
subsection (d) of this Section. | 8 | | The county collector shall promptly notify the
last known owner | 9 | | of the certificate of purchase of the declaration by regular
| 10 | | mail and shall promptly pay the amount of the tax sale, | 11 | | together with interest
and costs as provided in Section 21-315, | 12 | | upon surrender of the original
certificate of purchase.
| 13 | | (d) If a sale is declared to be a sale in error, the county
| 14 | | clerk shall make entry in the tax judgment, sale, redemption | 15 | | and
forfeiture record, that the property was erroneously sold, | 16 | | and the county
collector shall, on demand of the owner of the | 17 | | certificate of purchase, refund
the amount paid, pay any | 18 | | interest and costs as may be ordered under Sections
21-315 | 19 | | through 21-335, and cancel the certificate so far as it relates | 20 | | to the
property. The county collector shall deduct from the | 21 | | accounts of the
appropriate taxing bodies their pro rata | 22 | | amounts paid. Alternatively, for sales in error declared under | 23 | | subsection (b)(2), the county collector may request the circuit | 24 | | court to direct the county clerk to record any assignment of | 25 | | the tax certificate to or from the county collector without | 26 | | charging a fee for the assignment. The owner of the certificate |
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| 1 | | of purchase shall receive all statutory refunds and payments. | 2 | | The county collector shall deduct costs and payments in the | 3 | | same manner as if a sale in error had occurred.
| 4 | | (Source: P.A. 94-312, eff. 7-25-05; 94-662, eff. 1-1-06; | 5 | | 95-331, eff. 8-21-07.)
| 6 | | (35 ILCS 200/21-385)
| 7 | | Sec. 21-385. Extension of period of redemption. The
| 8 | | purchaser or his or her assignee of property
sold for | 9 | | nonpayment of general taxes or special assessments may extend
| 10 | | the period of redemption at any time before the expiration of | 11 | | the
original period of redemption, or thereafter prior to the | 12 | | expiration of any
extended period of redemption, for a period | 13 | | which will expire not later than 3
years from the date of sale, | 14 | | by filing with the county clerk of
the county in which the | 15 | | property is located a written notice to that
effect describing | 16 | | the property, stating the date of the sale and
specifying the | 17 | | extended period of redemption. If prior to the
expiration of | 18 | | the period of redemption or extended period of redemption
a | 19 | | petition for tax deed has been filed under Section
22-30, upon | 20 | | application of the petitioner, the court shall allow the
| 21 | | purchaser or his or her assignee to extend the period of | 22 | | redemption after
expiration of the original period or any | 23 | | extended period of redemption,
provided that any extension | 24 | | allowed will expire not later than 3 years from the
date of | 25 | | sale , unless the certificate has been assigned to the county |
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| 1 | | collector by order of the court which ordered the property | 2 | | sold, in which case the period of redemption shall be extended | 3 | | for such period as may be designated by the holder of the | 4 | | certificate, such period not to exceed 36 months from the date | 5 | | of the assignment to the collector . If the period of redemption | 6 | | is extended, the purchaser or his or
her assignee must give the | 7 | | notices provided for in Section 22-10 at the
specified times | 8 | | prior to the expiration of the extended period of redemption by
| 9 | | causing a sheriff (or if he or she is disqualified, a coroner) | 10 | | of the county in
which the property, or any part thereof, is | 11 | | located to serve the notices as
provided in Sections 22-15 and | 12 | | 22-20.
The notices may also be served as provided in Sections | 13 | | 22-15 and 22-20 by a
special process server appointed by the | 14 | | court under Section 22-15.
| 15 | | (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
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