Full Text of HB0859 102nd General Assembly
HB0859ham001 102ND GENERAL ASSEMBLY | Rep. Michael J. Zalewski Filed: 3/17/2021
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| 1 | | AMENDMENT TO HOUSE BILL 859
| 2 | | AMENDMENT NO. ______. Amend House Bill 859 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Sections 21-145 and 21-150 as follows:
| 6 | | (35 ILCS 200/21-145)
| 7 | | Sec. 21-145. Scavenger sale. At the same time the County | 8 | | Collector annually
publishes the collector's annual sale | 9 | | advertisement under Sections 21-110,
21-115 and 21-120, it is | 10 | | mandatory for the collector in counties with 3,000,000
or more | 11 | | inhabitants, and in other counties if the county board so | 12 | | orders by
resolution, to publish an advertisement giving | 13 | | notice of the intended
application for judgment and sale of | 14 | | all properties upon which all or a part of
the general taxes | 15 | | for each of 3 or more years are delinquent as of the date of
| 16 | | the advertisement. Under no circumstance may a tax year be |
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| 1 | | offered at a scavenger sale prior to the annual tax sale for | 2 | | that tax year (or, for omitted assessments issued pursuant to | 3 | | Section 9-260, the annual tax sale for that omitted | 4 | | assessment's warrant year, as defined herein). In no event may | 5 | | there be more than 2 consecutive years
without a sale under | 6 | | this Section , except where a tax sale has been delayed | 7 | | pursuant to Section 21-150 as a result of a statewide COVID-19 | 8 | | public health emergency . The term delinquent also includes
| 9 | | forfeitures. The County Collector shall include in the | 10 | | advertisement and in the
application for judgment and sale | 11 | | under this Section and Section 21-260 the
total amount of all | 12 | | general taxes upon those properties which are delinquent as
of | 13 | | the date of the advertisement. In lieu of a single annual | 14 | | advertisement and
application for judgment and sale under this | 15 | | Section and Section 21-260, the
County Collector may, from | 16 | | time to time, beginning on the date of the
publication of the | 17 | | annual sale advertisement and before August 1 of the next
| 18 | | year, publish separate advertisements and make separate | 19 | | applications on
eligible properties described in one or more | 20 | | volumes of the delinquent list.
The separate advertisements | 21 | | and applications shall, in the aggregate, include
all the | 22 | | properties which otherwise would have been included in the | 23 | | single
annual advertisement and application for judgment and | 24 | | sale under this Section.
Upon the written request of the | 25 | | taxing district which levied the same, the
County Collector | 26 | | shall also include in the advertisement the special taxes and
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| 1 | | special assessments, together with interest, penalties and | 2 | | costs thereon upon
those properties which are delinquent as of | 3 | | the date of the advertisement. The
advertisement and | 4 | | application for judgment and sale shall be in the manner
| 5 | | prescribed by this Code relating to the annual advertisement | 6 | | and application
for judgment and sale of delinquent | 7 | | properties.
| 8 | | As used in this Section, "warrant year" means the year | 9 | | preceding the calendar year in which the omitted assessment | 10 | | first became due and payable. | 11 | | (Source: P.A. 101-635, eff. 6-5-20.)
| 12 | | (35 ILCS 200/21-150)
| 13 | | Sec. 21-150. Time of applying for judgment. Except as | 14 | | otherwise provided in
this Section or by ordinance or | 15 | | resolution enacted under subsection (c) of
Section 21-40, in | 16 | | any county with fewer than 3,000,000 inhabitants, all | 17 | | applications for judgment and order of sale for taxes and
| 18 | | special assessments on delinquent properties shall be made | 19 | | within 90 days after the second installment due date. In Cook | 20 | | County, all applications for judgment and order of sale for | 21 | | taxes and special assessments on delinquent properties shall | 22 | | be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, | 23 | | 2012 for tax year 2010, (iii) by July 1, 2013 for tax year | 24 | | 2011, (iv) by July 1, 2014 for tax year 2012, (v) by July 1, | 25 | | 2015 for tax year 2013, (vi) by May 1, 2016 for tax year 2014, |
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| 1 | | (vii) by March 1, 2017 for tax year 2015, (viii) by April 1 of | 2 | | the next calendar year after the second installment due date | 3 | | for tax year 2016 and 2017, and (ix) within 365 days of the | 4 | | second installment due date for each tax year thereafter. | 5 | | Notwithstanding these dates, in Cook County, no the | 6 | | application for judgment and order of sale for the 2018 annual | 7 | | tax sale that would normally be held in calendar year 2020 | 8 | | shall not be filed earlier than the first day of the first | 9 | | month during which there is no longer a statewide COVID-19 | 10 | | public health emergency, as evidenced by an effective disaster | 11 | | declaration of the Governor covering all counties in the | 12 | | State. Thereafter, the application for judgment and order of | 13 | | sale shall be filed no later than 90 days after the first day | 14 | | in which there is no longer an active disaster declaration as a | 15 | | result of the COVID-19 public health emergency. When a tax | 16 | | sale is delayed pursuant to this provision, no subsequent | 17 | | annual tax sale may begin earlier than 180 days after the last | 18 | | day of the prior delayed tax sale, and no scavenger tax sale | 19 | | may begin earlier than 90 days after the last day of the prior | 20 | | delayed tax sale. In those counties which have adopted an | 21 | | ordinance under Section
21-40, the application for judgment | 22 | | and order of sale for delinquent taxes
shall be made in | 23 | | December. In the 10 years next following the completion of
a | 24 | | general reassessment of property in any county with 3,000,000 | 25 | | or more
inhabitants, made under an order of the Department, | 26 | | applications for judgment
and order of sale shall be made as |
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| 1 | | soon as may be and on the day specified in
the advertisement | 2 | | required by Section 21-110 and 21-115. If for any cause the
| 3 | | court is not held on the day specified, the cause shall stand | 4 | | continued, and it
shall be unnecessary to re-advertise the | 5 | | list or notice.
| 6 | | Within 30 days after the day specified for the application | 7 | | for judgment the
court shall hear and determine the matter. If | 8 | | judgment is rendered, the sale
shall begin on the date within 5 | 9 | | business days specified in the notice as
provided in Section | 10 | | 21-115. If the collector is prevented from advertising and
| 11 | | obtaining judgment within the time periods specified by this | 12 | | Section, the collector may obtain
judgment at any time | 13 | | thereafter; but if the failure arises by the county
| 14 | | collector's not complying with any of the requirements of this | 15 | | Code, he or she
shall be held on his or her official bond for | 16 | | the full amount of all taxes and
special assessments charged | 17 | | against him or her. Any failure on the part of the
county | 18 | | collector shall not be allowed as a valid objection to the | 19 | | collection of
any tax or assessment, or to entry of a judgment | 20 | | against any delinquent
properties included in the application | 21 | | of the county collector.
| 22 | | (Source: P.A. 100-243, eff. 8-22-17; 101-635, eff. 6-5-20.)
| 23 | | Section 99. Effective date. This Act takes effect upon | 24 | | becoming law.".
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