Full Text of SB3097 102nd General Assembly
SB3097eng 102ND 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 | | Section 21-260 as follows:
| 6 | | (35 ILCS 200/21-260)
| 7 | | Sec. 21-260. Collector's scavenger sale. Upon the county | 8 | | collector's
application under Section 21-145, to be known as | 9 | | the Scavenger Sale
Application, the Court shall enter judgment | 10 | | for the general taxes, special
taxes, special assessments, | 11 | | interest, penalties and costs as are included in
the | 12 | | advertisement and appear to be due thereon after allowing an | 13 | | opportunity to
object and a hearing upon the objections as | 14 | | provided in Section 21-175, and
order those properties sold by | 15 | | the County Collector at public sale, or by electronic | 16 | | automated sale if the collector chooses to conduct an | 17 | | electronic automated sale pursuant to Section 21-261, to the
| 18 | | highest bidder for cash, notwithstanding the bid may be less | 19 | | than the full
amount of taxes, special taxes, special | 20 | | assessments, interest, penalties and
costs for which judgment | 21 | | has been entered.
| 22 | | (a) Conducting the sale - Bidding. All properties shall be | 23 | | offered for
sale in consecutive order as they appear in the |
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| 1 | | delinquent list. The minimum
bid for any property shall be | 2 | | $250 or one-half of the tax if the total
liability is less than | 3 | | $500. For in-person scavenger sales, the successful bidder | 4 | | shall pay the
amount of minimum bid to the County Collector by | 5 | | the end of the business day on which the bid was placed. That | 6 | | amount shall be paid in cash, by certified or
cashier's check, | 7 | | by money order, or, if the
successful bidder is a governmental | 8 | | unit, by a check issued by that
governmental unit. For | 9 | | electronic automated scavenger sales, the successful bidder | 10 | | shall pay the minimum bid amount by the close of the business | 11 | | day on which the bid was placed. That amount shall be paid | 12 | | online via ACH debit or by the electronic payment method | 13 | | required by the county collector. For in-person scavenger | 14 | | sales, if the bid exceeds the minimum bid, the
successful | 15 | | bidder shall pay the balance of the bid to the county collector | 16 | | in
cash, by certified or cashier's check, by money order, or, | 17 | | if the
successful bidder is a governmental unit, by a check | 18 | | issued by that
governmental unit
by the close of the
next | 19 | | business day. For electronic automated scavenger sales, the | 20 | | successful bidder shall pay, by the close of the next business | 21 | | day, the balance of the bid online via ACH debit or by the | 22 | | electronic payment method required by the county collector. If | 23 | | the minimum bid is not paid at the time of sale or if
the | 24 | | balance is not paid by the close of the next business day, then | 25 | | the sale is
void and the minimum bid, if paid, is forfeited to | 26 | | the county general fund. In
that event, the property shall be |
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| 1 | | reoffered for sale within 30 days of the last
offering of | 2 | | property in regular order. The collector shall make available | 3 | | to
the public a list of all properties to be included in any | 4 | | reoffering due to the
voiding of the original sale. The | 5 | | collector is not required to serve or
publish any other notice | 6 | | of the reoffering of those properties. In the event
that any of | 7 | | the properties are not sold upon reoffering, or are sold for | 8 | | less
than the amount of the original voided sale, the original | 9 | | bidder who failed to
pay the bid amount shall remain liable for | 10 | | the unpaid balance of the bid in an
action under Section | 11 | | 21-240. Liability shall not be reduced where the bidder
upon | 12 | | reoffering also fails to pay the bid amount, and in that event | 13 | | both
bidders shall remain liable for the unpaid balance of | 14 | | their respective bids. A
sale of properties under this Section | 15 | | shall not be final until confirmed by the
court.
| 16 | | (b) Confirmation of sales. The county collector shall file | 17 | | his or her
report of sale in the court within 30 days of the | 18 | | date of sale of each
property. No notice of the county | 19 | | collector's application to confirm the sales
shall be required | 20 | | except as prescribed by rule of the court. Upon
confirmation, | 21 | | except in cases where the sale becomes void under Section | 22 | | 22-85,
or in cases where the order of confirmation is vacated | 23 | | by the court, a sale
under this Section shall extinguish the in | 24 | | rem lien of the general taxes,
special taxes and special | 25 | | assessments for which judgment has been entered and a
| 26 | | redemption shall not revive the lien. Confirmation of the sale |
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| 1 | | shall in no
event affect the owner's personal liability to pay | 2 | | the taxes, interest and
penalties as provided in this Code or | 3 | | prevent institution of a proceeding under
Section 21-440 to | 4 | | collect any amount that may remain
due after the sale.
| 5 | | (c) Issuance of tax sale certificates. Upon confirmation | 6 | | of the sale the
County Clerk and the County Collector shall | 7 | | issue to the purchaser a
certificate of purchase in the form | 8 | | prescribed by Section 21-250 as near as may
be. A certificate | 9 | | of purchase shall not be issued to any person who is
ineligible | 10 | | to bid at the sale or to receive a certificate of purchase | 11 | | under
Section 21-265.
| 12 | | (d) Scavenger Tax Judgment, Sale and Redemption Record - | 13 | | Sale of
parcels not sold. The county collector shall prepare a | 14 | | Scavenger Tax Judgment,
Sale and Redemption Record. The county | 15 | | clerk shall write or stamp on the
scavenger tax judgment, | 16 | | sale, forfeiture and redemption record opposite the
| 17 | | description of any property offered for sale and not sold, or | 18 | | not confirmed for
any reason, the words "offered but not | 19 | | sold". The properties which are offered
for sale under this | 20 | | Section and not sold or not confirmed shall be offered for
sale | 21 | | annually thereafter in the manner provided in this Section | 22 | | until sold,
except in the case of mineral rights, which after | 23 | | 10 consecutive years of
being offered for sale under this | 24 | | Section and not sold or confirmed shall
no longer be required | 25 | | to be offered for sale. At
any time between annual sales the | 26 | | County Collector may advertise for sale any
properties subject |
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| 1 | | to sale under judgments for sale previously entered under
this | 2 | | Section and not executed for any reason. The advertisement and | 3 | | sale shall
be regulated by the provisions of this Code as far | 4 | | as applicable.
| 5 | | (e) Proceeding to tax deed. The owner of the certificate | 6 | | of purchase shall
give notice as required by Sections 22-5 | 7 | | through 22-30, and may extend the
period of redemption as | 8 | | provided by Section 21-385. At any time within 6 months
prior | 9 | | to expiration of the period of redemption from a sale under | 10 | | this Code,
the owner of a certificate of purchase may file a | 11 | | petition and may obtain a tax
deed under Sections 22-30 | 12 | | through 22-55. Within 30 days from filing of the petition, the | 13 | | owner of a certificate must file with the clerk of the circuit | 14 | | court county clerk the names and addresses of the owners of the | 15 | | property and those persons entitled to service of notice at | 16 | | their last known addresses. The clerk shall mail notice within | 17 | | 30 days from the date of the filing of addresses with the | 18 | | clerk. All proceedings for the issuance of
a tax deed and all | 19 | | tax deeds for properties sold under this Section shall be
| 20 | | subject to Sections 22-30 through 22-55. Deeds issued under | 21 | | this Section are
subject to Section 22-70. This Section shall | 22 | | be liberally construed so that the deeds provided for in this | 23 | | Section convey merchantable title.
| 24 | | (f) Redemptions from scavenger sales. Redemptions may be | 25 | | made from sales
under this Section in the same manner and upon | 26 | | the same terms and conditions as
redemptions from sales made |
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| 1 | | under the County Collector's annual application for
judgment | 2 | | and order of sale, except that in lieu of penalty the person | 3 | | redeeming
shall pay interest as follows if the sale occurs | 4 | | before September 9, 1993:
| 5 | | (1) If redeemed within the first 2 months from the | 6 | | date of the sale, 3%
per month or portion thereof upon the | 7 | | amount for which the property was sold;
| 8 | | (2) If redeemed between 2 and 6 months from the date of | 9 | | the sale, 12% of
the amount for which the property was | 10 | | sold;
| 11 | | (3) If redeemed between 6 and 12 months from the date | 12 | | of the sale, 24%
of the amount for which the property was | 13 | | sold;
| 14 | | (4) If redeemed between 12 and 18 months from the date | 15 | | of the sale, 36% of
the amount for which the property was | 16 | | sold;
| 17 | | (5) If redeemed between 18 and 24 months from the date | 18 | | of the sale, 48%
of the amount for which the property was | 19 | | sold;
| 20 | | (6) If redeemed after 24 months from the date of sale, | 21 | | the 48% herein
provided together with interest at 6% per | 22 | | year thereafter.
| 23 | | If the sale occurs on or after September 9,
1993, the | 24 | | person redeeming shall pay interest on that part of the amount | 25 | | for
which the property was sold equal to or less than the full | 26 | | amount of delinquent
taxes, special assessments, penalties, |
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| 1 | | interest, and costs, included in the
judgment and order of | 2 | | sale as follows:
| 3 | | (1) If redeemed within the first 2 months from the | 4 | | date of the sale,
3% per month upon the amount of taxes, | 5 | | special assessments, penalties,
interest, and costs due | 6 | | for each of the first 2 months, or fraction thereof.
| 7 | | (2) If redeemed at any time between 2 and 6 months from | 8 | | the date of
the sale, 12% of the amount of taxes, special | 9 | | assessments, penalties, interest,
and costs due.
| 10 | | (3) If redeemed at any time between 6 and 12 months | 11 | | from the date of the
sale, 24% of the amount of taxes, | 12 | | special assessments, penalties, interest, and
costs due.
| 13 | | (4) If redeemed at any time between 12 and 18 months | 14 | | from the date
of the sale, 36% of the amount of taxes, | 15 | | special assessments, penalties,
interest, and costs due.
| 16 | | (5) If redeemed at any time between 18 and 24 months | 17 | | from the date
of the sale, 48% of the amount of taxes, | 18 | | special assessments, penalties,
interest, and costs due.
| 19 | | (6) If redeemed after 24 months from the date of sale, | 20 | | the 48%
provided for the 24 months together with interest | 21 | | at 6% per annum thereafter on
the amount of taxes, special | 22 | | assessments, penalties, interest, and costs due.
| 23 | | The person redeeming shall not be required to pay any | 24 | | interest on any part
of the amount for which the property was | 25 | | sold that exceeds the full amount of
delinquent taxes, special | 26 | | assessments, penalties, interest, and costs included
in the |
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| 1 | | judgment and order of sale.
| 2 | | Notwithstanding any other provision of this Section, | 3 | | except for
owner-occupied single family residential units | 4 | | which are condominium units,
cooperative units or dwellings, | 5 | | the amount required to be paid for redemption
shall also | 6 | | include an amount equal to all delinquent taxes on the | 7 | | property
which taxes were delinquent at the time of sale. The | 8 | | delinquent taxes shall be
apportioned by the county collector | 9 | | among the taxing districts in which the
property is situated | 10 | | in accordance with law. In the event that all moneys
received | 11 | | from any sale held under this Section exceed an amount equal to | 12 | | all
delinquent taxes on the property sold, which taxes were | 13 | | delinquent at the time
of sale, together with all publication | 14 | | and other costs associated with the
sale, then, upon | 15 | | redemption, the County Collector and the County Clerk shall
| 16 | | apply the excess amount to the cost of redemption.
| 17 | | (g) Bidding by county or other taxing districts. Any | 18 | | taxing district may
bid at a scavenger sale. The county board | 19 | | of the county in which properties
offered for sale under this | 20 | | Section are located may bid as trustee for all
taxing | 21 | | districts having an interest in the taxes for the nonpayment | 22 | | of which
the parcels are offered. The County shall apply on the | 23 | | bid the unpaid taxes due
upon the property and no cash need be | 24 | | paid. The County or other taxing district
acquiring a tax sale | 25 | | certificate shall take all steps necessary to acquire
title to | 26 | | the property and may manage and operate the property so |
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| 1 | | acquired.
| 2 | | When a county, or other taxing district within the county, | 3 | | is a petitioner
for a tax deed, no filing fee shall be required | 4 | | on the petition. The county as
a tax creditor and as trustee | 5 | | for other tax creditors, or other taxing district
within the | 6 | | county shall not be required to allege and prove that all taxes | 7 | | and
special assessments which become due and payable after the | 8 | | sale to the county
have been paid. The county shall not be | 9 | | required to pay the subsequently
accruing taxes or special | 10 | | assessments at any time. Upon the written request of
the | 11 | | county board or its designee, the county collector shall not | 12 | | offer the
property for sale at any tax sale subsequent to the | 13 | | sale of the property to the
county under this Section. The lien | 14 | | of taxes and special assessments which
become due and payable | 15 | | after a sale to a county shall merge in the fee title of
the | 16 | | county, or other taxing district, on the issuance of a deed. | 17 | | The County may
sell the properties so acquired, or the | 18 | | certificate of purchase thereto, and
the proceeds of the sale | 19 | | shall be distributed to the taxing districts in
proportion to | 20 | | their respective interests therein. The presiding officer of | 21 | | the
county board, with the advice and consent of the County | 22 | | Board, may appoint some
officer or person to attend scavenger | 23 | | sales and bid on its behalf.
| 24 | | (h) Miscellaneous provisions. In the event that the tract | 25 | | of land or lot
sold at any such sale is not redeemed within the | 26 | | time permitted by law and a
tax deed is issued, all moneys that |
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| 1 | | may be received from the sale of
properties in excess of the | 2 | | delinquent taxes, together with all publication
and other | 3 | | costs associated with the sale,
shall, upon petition of any | 4 | | interested party to the court that issued the tax
deed, be | 5 | | distributed by the County Collector pursuant to order of the | 6 | | court
among the persons having legal or equitable interests in | 7 | | the property according
to the fair value of their interests in | 8 | | the tract or lot. Section 21-415 does
not apply to properties | 9 | | sold under this Section.
Appeals may be taken from the orders | 10 | | and judgments entered under this Section
as in other civil | 11 | | cases. The remedy herein provided is in addition to other
| 12 | | remedies for the collection of delinquent taxes. | 13 | | (i) The changes to this Section made by Public Act 95-477 | 14 | | this amendatory Act of
the 95th General Assembly apply only to | 15 | | matters in which a
petition for tax deed is filed on or after | 16 | | June 1, 2008 ( the effective date
of Public Act 95-477) this | 17 | | amendatory Act of the 95th General Assembly .
| 18 | | (Source: P.A. 102-519, eff. 8-20-21; 102-528, eff. 1-1-22; | 19 | | revised 10-12-21.)
| 20 | | Section 99. Effective date. This Act takes effect upon | 21 | | becoming a law.
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