Full Text of SB0262 94th General Assembly
SB0262eng 94TH GENERAL ASSEMBLY
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing | 5 |
| Sections 21-260, 21-285, 21-290, 21-360, 22-10, 22-20, 22-25, | 6 |
| 22-30, 22-40, and 22-45 as follows:
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| (35 ILCS 200/21-260)
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| Sec. 21-260. Collector's scavenger sale. Upon the county | 9 |
| collector's
application under Section 21-145, to be known as | 10 |
| the Scavenger Sale
Application, the Court shall enter judgment | 11 |
| for the general taxes, special
taxes, special assessments, | 12 |
| interest, penalties and costs as are included in
the | 13 |
| advertisement and appear to be due thereon after allowing an | 14 |
| opportunity to
object and a hearing upon the objections as | 15 |
| provided in Section 21-175, and
order those properties sold by | 16 |
| the County Collector at public sale to the
highest bidder for | 17 |
| cash, notwithstanding the bid may be less than the full
amount | 18 |
| of taxes, special taxes, special assessments, interest, | 19 |
| penalties and
costs for which judgment has been entered.
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| (a) Conducting the sale - Bidding. All properties shall be | 21 |
| offered for
sale in consecutive order as they appear in the | 22 |
| delinquent list. The minimum
bid for any property shall be $250 | 23 |
| or one-half of the tax if the total
liability is less than | 24 |
| $500. The successful bidder shall immediately pay the
amount of | 25 |
| minimum bid to the County Collector in cash, by certified or
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| cashier's check, by money order, or, if the
successful bidder | 27 |
| is a governmental unit, by a check issued by that
governmental | 28 |
| unit. If the bid exceeds the minimum bid, the
successful bidder | 29 |
| shall pay the balance of the bid to the county collector in
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| cash, by certified or cashier's check, by money order, or, if | 31 |
| the
successful bidder is a governmental unit, by a check issued | 32 |
| by that
governmental unit
by the close of the
next business |
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| day. If the minimum bid is not paid at the time of sale or if
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| the balance is not paid by the close of the next business day, | 3 |
| then the sale is
void and the minimum bid, if paid, is | 4 |
| forfeited to the county general fund. In
that event, the | 5 |
| property shall be reoffered for sale within 30 days of the last
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| offering of property in regular order. The collector shall make | 7 |
| available to
the public a list of all properties to be included | 8 |
| in any reoffering due to the
voiding of the original sale. The | 9 |
| collector is not required to serve or
publish any other notice | 10 |
| of the reoffering of those properties. In the event
that any of | 11 |
| the properties are not sold upon reoffering, or are sold for | 12 |
| less
than the amount of the original voided sale, the original | 13 |
| bidder who failed to
pay the bid amount shall remain liable for | 14 |
| the unpaid balance of the bid in an
action under Section | 15 |
| 21-240. Liability shall not be reduced where the bidder
upon | 16 |
| reoffering also fails to pay the bid amount, and in that event | 17 |
| both
bidders shall remain liable for the unpaid balance of | 18 |
| their respective bids. A
sale of properties under this Section | 19 |
| shall not be final until confirmed by the
court.
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| (b) Confirmation of sales. The county collector shall file | 21 |
| his or her
report of sale in the court within 30 days of the | 22 |
| date of sale of each
property. No notice of the county | 23 |
| collector's application to confirm the sales
shall be required | 24 |
| except as prescribed by rule of the court. Upon
confirmation, | 25 |
| except in cases where the sale becomes void under Section | 26 |
| 22-85,
or in cases where the order of confirmation is vacated | 27 |
| by the court, a sale
under this Section shall extinguish the in | 28 |
| rem lien of the general taxes,
special taxes and special | 29 |
| assessments for which judgment has been entered and a
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| redemption shall not revive the lien. Confirmation of the sale | 31 |
| shall in no
event affect the owner's personal liability to pay | 32 |
| the taxes, interest and
penalties as provided in this Code or | 33 |
| prevent institution of a proceeding under
Section 21-440 to | 34 |
| collect any amount that may remain
due after the sale.
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| (c) Issuance of tax sale certificates. Upon confirmation of | 36 |
| the sale the
County Clerk and the County Collector shall issue |
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| to the purchaser a
certificate of purchase in the form | 2 |
| prescribed by Section 21-250 as near as may
be. A certificate | 3 |
| of purchase shall not be issued to any person who is
ineligible | 4 |
| to bid at the sale or to receive a certificate of purchase | 5 |
| under
Section 21-265.
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| (d) Scavenger Tax Judgment, Sale and Redemption Record - | 7 |
| Sale of
parcels not sold. The county collector shall prepare a | 8 |
| Scavenger Tax Judgment,
Sale and Redemption Record. The county | 9 |
| clerk shall write or stamp on the
scavenger tax judgment, sale, | 10 |
| forfeiture and redemption record opposite the
description of | 11 |
| any property offered for sale and not sold, or not confirmed | 12 |
| for
any reason, the words "offered but not sold". The | 13 |
| properties which are offered
for sale under this Section and | 14 |
| not sold or not confirmed shall be offered for
sale annually | 15 |
| thereafter in the manner provided in this Section until sold,
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| except in the case of mineral rights, which after 10 | 17 |
| consecutive years of
being offered for sale under this Section | 18 |
| and not sold or confirmed shall
no longer be required to be | 19 |
| offered for sale. At
any time between annual sales the County | 20 |
| Collector may advertise for sale any
properties subject to sale | 21 |
| under judgments for sale previously entered under
this Section | 22 |
| and not executed for any reason. The advertisement and sale | 23 |
| shall
be regulated by the provisions of this Code as far as | 24 |
| applicable.
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| (e) Proceeding to tax deed. The owner of the certificate of | 26 |
| purchase shall
give notice as required by Sections 22-5 through | 27 |
| 22-30, and may extend the
period of redemption as provided by | 28 |
| Section 21-385. At any time within 6
5 months
prior to | 29 |
| expiration of the period of redemption from a sale under this | 30 |
| Code,
the owner of a certificate of purchase may file a | 31 |
| petition and may obtain a tax
deed under Sections 22-30 through | 32 |
| 22-55. All proceedings for the issuance of
a tax deed and all | 33 |
| tax deeds for properties sold under this Section shall be
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| subject to Sections 22-30 through 22-55. Deeds issued under | 35 |
| this Section are
subject to Section 22-70. This Section shall | 36 |
| be liberally construed so that the deeds provided for in this |
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| Section convey merchantable title.
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| (f) Redemptions from scavenger sales. Redemptions may be | 3 |
| made from sales
under this Section in the same manner and upon | 4 |
| the same terms and conditions as
redemptions from sales made | 5 |
| under the County Collector's annual application for
judgment | 6 |
| and order of sale, except that in lieu of penalty the person | 7 |
| redeeming
shall pay interest as follows if the sale occurs | 8 |
| before September 9, 1993:
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| (1) If redeemed within the first 2 months from the date | 10 |
| of the sale, 3%
per month or portion thereof upon the | 11 |
| amount for which the property was sold;
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| (2) If redeemed between 2 and 6 months from the date of | 13 |
| the sale, 12% of
the amount for which the property was | 14 |
| sold;
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| (3) If redeemed between 6 and 12 months from the date | 16 |
| of the sale, 24%
of the amount for which the property was | 17 |
| sold;
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| (4) If redeemed between 12 and 18 months from the date | 19 |
| of the sale, 36% of
the amount for which the property was | 20 |
| sold;
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| (5) If redeemed between 18 and 24 months from the date | 22 |
| of the sale, 48%
of the amount for which the property was | 23 |
| sold;
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| (6) If redeemed after 24 months from the date of sale, | 25 |
| the 48% herein
provided together with interest at 6% per | 26 |
| year thereafter.
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| If the sale occurs on or after September 9,
1993, the | 28 |
| person redeeming shall pay interest on that part of the amount | 29 |
| for
which the property was sold equal to or less than the full | 30 |
| amount of delinquent
taxes, special assessments, penalties, | 31 |
| interest, and costs, included in the
judgment and order of sale | 32 |
| as follows:
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| (1) If redeemed within the first 2 months from the date | 34 |
| of the sale,
3% per month upon the amount of taxes, special | 35 |
| assessments, penalties,
interest, and costs due for each of | 36 |
| the first 2 months, or fraction thereof.
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| (2) If redeemed at any time between 2 and 6 months from | 2 |
| the date of
the sale, 12% of the amount of taxes, special | 3 |
| assessments, penalties, interest,
and costs due.
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| (3) If redeemed at any time between 6 and 12 months | 5 |
| from the date of the
sale, 24% of the amount of taxes, | 6 |
| special assessments, penalties, interest, and
costs due.
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| (4) If redeemed at any time between 12 and 18 months | 8 |
| from the date
of the sale, 36% of the amount of taxes, | 9 |
| special assessments, penalties,
interest, and costs due.
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| (5) If redeemed at any time between 18 and 24 months | 11 |
| from the date
of the sale, 48% of the amount of taxes, | 12 |
| special assessments, penalties,
interest, and costs due.
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| (6) If redeemed after 24 months from the date of sale, | 14 |
| the 48%
provided for the 24 months together with interest | 15 |
| at 6% per annum thereafter on
the amount of taxes, special | 16 |
| assessments, penalties, interest, and costs due.
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| The person redeeming shall not be required to pay any | 18 |
| interest on any part
of the amount for which the property was | 19 |
| sold that exceeds the full amount of
delinquent taxes, special | 20 |
| assessments, penalties, interest, and costs included
in the | 21 |
| judgment and order of sale.
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| Notwithstanding any other provision of this Section, | 23 |
| except for
owner-occupied single family residential units | 24 |
| which are condominium units,
cooperative units or dwellings, | 25 |
| the amount required to be paid for redemption
shall also | 26 |
| include an amount equal to all delinquent taxes on the property
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| which taxes were delinquent at the time of sale. The delinquent | 28 |
| taxes shall be
apportioned by the county collector among the | 29 |
| taxing districts in which the
property is situated in | 30 |
| accordance with law. In the event that all moneys
received from | 31 |
| any sale held under this Section exceed an amount equal to all
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| delinquent taxes on the property sold, which taxes were | 33 |
| delinquent at the time
of sale, together with all publication | 34 |
| and other costs associated with the
sale, then, upon | 35 |
| redemption, the County Collector and the County Clerk shall
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| apply the excess amount to the cost of redemption.
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| (g) Bidding by county or other taxing districts. Any taxing | 2 |
| district may
bid at a scavenger sale. The county board of the | 3 |
| county in which properties
offered for sale under this Section | 4 |
| are located may bid as trustee for all
taxing districts having | 5 |
| an interest in the taxes for the nonpayment of which
the | 6 |
| parcels are offered. The County shall apply on the bid the | 7 |
| unpaid taxes due
upon the property and no cash need be paid. | 8 |
| The County or other taxing district
acquiring a tax sale | 9 |
| certificate shall take all steps necessary to acquire
title to | 10 |
| the property and may manage and operate the property so | 11 |
| acquired.
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| When a county, or other taxing district within the county, | 13 |
| is a petitioner
for a tax deed, no filing fee shall be required | 14 |
| on the petition. The county as
a tax creditor and as trustee | 15 |
| for other tax creditors, or other taxing district
within the | 16 |
| county shall not be required to allege and prove that all taxes | 17 |
| and
special assessments which become due and payable after the | 18 |
| sale to the county
have been paid. The county shall not be | 19 |
| required to pay the subsequently
accruing taxes or special | 20 |
| assessments at any time. Upon the written request of
the county | 21 |
| board or its designee, the county collector shall not offer the
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| property for sale at any tax sale subsequent to the sale of the | 23 |
| property to the
county under this Section. The lien of taxes | 24 |
| and special assessments which
become due and payable after a | 25 |
| sale to a county shall merge in the fee title of
the county, or | 26 |
| other taxing district, on the issuance of a deed. The County | 27 |
| may
sell the properties so acquired, or the certificate of | 28 |
| purchase thereto, and
the proceeds of the sale shall be | 29 |
| distributed to the taxing districts in
proportion to their | 30 |
| respective interests therein. The presiding officer of the
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| county board, with the advice and consent of the County Board, | 32 |
| may appoint some
officer or person to attend scavenger sales | 33 |
| and bid on its behalf.
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| (h) Miscellaneous provisions. In the event that the tract | 35 |
| of land or lot
sold at any such sale is not redeemed within the | 36 |
| time permitted by law and a
tax deed is issued, all moneys that |
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| may be received from the sale of
properties in excess of the | 2 |
| delinquent taxes, together with all publication
and other costs | 3 |
| 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
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| remedies for the collection of delinquent taxes.
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| (Source: P.A. 90-514, eff. 8-22-97; 90-655, eff. 7-30-98; | 14 |
| 91-189, eff. 1-1-00.)
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| (35 ILCS 200/21-285)
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| Sec. 21-285. Tax scavenger sale fraud; definitions. For | 17 |
| purposes of Section
21-290:
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| (1) "Ownership interest" means any title or other | 19 |
| interest in
property, including without limitation any | 20 |
| beneficial interest in a land
trust, the holder of which is | 21 |
| considered to be the owner of the
property for purposes of | 22 |
| taxation under Section 9-175.
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| (2) "Nonownership interest" means any interest in real | 24 |
| property other
than a contingent interest and other than an | 25 |
| ownership interest as defined
in this Section, including | 26 |
| without limitation a mortgage, equitable mortgage or
other | 27 |
| interest in the nature of a mortgage, leasehold, easement, | 28 |
| or lien.
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| (3) "Real property" has the same meaning as defined in | 30 |
| Section 1-130, and
includes leasehold estates subject to | 31 |
| taxation as property under Section 9-195.
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| (4) "Beneficial interest" and "land trust" have the | 33 |
| meanings
given to those terms in the Land Trust Beneficial | 34 |
| Interest Disclosure Act.
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| (Source: P.A. 86-949; 88-455.)
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| (35 ILCS 200/21-290)
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| Sec. 21-290. Offense of tax
scavenger sale fraud. A person | 3 |
| commits the offense
of tax sale fraud who knowingly:
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| (a) enters a bid or authorizes or procures the entry of | 5 |
| a bid on any
property offered for sale under Section | 6 |
| 21-260, when the person in whose behalf
the bid is made or | 7 |
| authorized or procured has an ownership interest or
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| nonownership interest in the property, or where that person | 9 |
| had such an
interest on January 1 of any year for which | 10 |
| delinquent taxes were included
within the judgment for sale | 11 |
| under Section 21-260;
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| (b) acquires, or attempts to acquire, ownership of any | 13 |
| certificate of
purchase for property sold under Section | 14 |
| 21-260, when the person in whose
behalf such certificate of | 15 |
| purchase is or would be acquired has an ownership
interest | 16 |
| or nonownership interest in the property, or where that | 17 |
| person had
that interest on January 1 of any year for which | 18 |
| delinquent taxes were included
within the judgment for sale | 19 |
| under Section 21-260;
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| (c) conveys or assigns any certificate of purchase for | 21 |
| property sold under
Section 21-260 to any person who has an | 22 |
| ownership interest or nonownership
interest in the | 23 |
| property, or who had that interest on January 1 of any year | 24 |
| for
which delinquent taxes were included within the | 25 |
| judgment for sale under Section
21-260;
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| (d) makes a false statement in any application for | 27 |
| certificate of purchase
or registration form submitted | 28 |
| under Sections 21-270 and 21-275; or
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| (e) forfeits 2 or more bids at any one sale under | 30 |
| Section 21-260 by
failing to pay the minimum cash bid | 31 |
| timely or by failing to pay the balance of
the bid timely | 32 |
| as required by Section 21-260 ; or . | 33 |
| (f) within 90 days before the expiration of the period | 34 |
| of redemption, solicits to acquire an ownership, | 35 |
| nonownership, or beneficial interest in the property sold |
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| for taxes or for special assessments under Section 21-190 | 2 |
| or 21-260.
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| Tax sale fraud is a Class A misdemeanor. A subsequent | 4 |
| conviction for tax
sale fraud as defined in subsections (a) | 5 |
| through (d) of this Section is a Class
4 felony.
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| (Source: P.A. 86-949; 88-455.)
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| (35 ILCS 200/21-360)
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| Sec. 21-360. Posting requirements. Except as otherwise | 9 |
| provided in Section
21-355, the county clerk shall not be | 10 |
| required to include amounts described in
paragraphs (c) through | 11 |
| (l)
(k) of Section 21-355 in the payment for redemption or
the | 12 |
| amount received for redemption, nor shall payment thereof be a | 13 |
| charge on
the property sold for taxes, unless the tax | 14 |
| certificate holder has filed and
posted with the county clerk | 15 |
| prior to redemption and in any event not less than
30 days | 16 |
| prior to the expiration of the period of redemption or extended | 17 |
| period
of redemption an official, original or duplicate receipt | 18 |
| for payment of those
fees, costs and expenses permitted under | 19 |
| paragraphs (c) through (l)
(k) of Section
21-355.
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| (Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
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| 86-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189; | 22 |
| 88-455.)
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| (35 ILCS 200/22-10)
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| Sec. 22-10. Notice of expiration of period of redemption. A | 25 |
| purchaser or assignee shall not be entitled to a tax deed to | 26 |
| the
property sold unless, not less than 3 months and 21 days
| 27 |
| nor more than 6
5 months prior to
the expiration of the period | 28 |
| of redemption, he or she prepares and delivers to the sheriff | 29 |
| of the county in which the property is located the notice | 30 |
| required under this Section together with a list designating | 31 |
| the parties to be served with their last known addresses and | 32 |
| the statutory costs for serving the notice. The sheriff shall | 33 |
| serve the
gives notice of the
sale and the date of expiration | 34 |
| of the period of redemption to the
owners, occupants, and |
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| parties interested in the property, including any
mortgagee of | 2 |
| record, as provided below , not less than 3 months nor more than | 3 |
| 6 months before the expiration of the period of redemption .
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| The Notice to be given to the parties shall be in at least | 5 |
| 10 point
type in the following form completely filled in:
| 6 |
| TAX DEED NO. .................... FILED ....................
| 7 |
| TAKE NOTICE
| 8 |
| County of ...................................................
| 9 |
| Date Premises Sold ..........................................
| 10 |
| Certificate No. ............................................
| 11 |
| Sold for General Taxes of (year) ............................
| 12 |
| Sold for Special Assessment of (Municipality)
| 13 |
| and special assessment number ...............................
| 14 |
| Warrant No. ................ Inst. No. .................
| 15 |
| THIS PROPERTY HAS BEEN SOLD FOR
| 16 |
| DELINQUENT TAXES
| 17 |
| Property located at .........................................
| 18 |
| Legal Description or Property Index No. .....................
| 19 |
| .............................................................
| 20 |
| .............................................................
| 21 |
| This notice is to advise you that the above property has
| 22 |
| been sold for delinquent taxes and that the period of
| 23 |
| redemption from the sale will expire on .....................
| 24 |
| .............................................................
| 25 |
| The amount to redeem is subject to increase at 6 month | 26 |
| intervals from
the date of sale and may be further increased if | 27 |
| the purchaser at the tax
sale or his or her assignee pays any | 28 |
| subsequently accruing taxes or special
assessments to redeem | 29 |
| the property from subsequent forfeitures or tax sales.
Check | 30 |
| with the county clerk as to the exact amount you owe before | 31 |
| redeeming.
| 32 |
| This notice is also to advise you that a petition has been | 33 |
| filed for
a tax deed which will transfer title and the right to | 34 |
| possession of this
property if redemption is not made on or | 35 |
| before ......................................................
| 36 |
| This matter is set for hearing in the Circuit Court of this |
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| county in
...., Illinois on .....
| 2 |
| You may be present at this hearing but your right to redeem | 3 |
| will
already have expired at that time.
| 4 |
| YOU ARE URGED TO REDEEM IMMEDIATELY
| 5 |
| TO PREVENT LOSS OF PROPERTY
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| Redemption can be made at any time on or before .... by | 7 |
| applying to
the County Clerk of ...., County, Illinois at the | 8 |
| County Court House in
...., Illinois.
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| For further information contact the County Clerk.
| 10 |
| ..........................
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| Purchaser or Assignee.
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| | 13 |
| In counties with 3,000,000 or more inhabitants, the notice | 14 |
| shall also state
the address, room number and time at which the | 15 |
| matter is set for hearing.
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| This amendatory Act of 1996 applies only to matters in | 17 |
| which a petition for
tax deed is filed on or after the | 18 |
| effective date of this amendatory Act of
1996.
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| (Source: P.A. 91-357, eff. 7-29-99; 92-267, eff. 1-1-02 .)
| 20 |
| (35 ILCS 200/22-20)
| 21 |
| Sec. 22-20. Proof of service of notice; publication of | 22 |
| notice. The sheriff or coroner serving notice under Section | 23 |
| 22-15 shall
endorse his or
her return thereon and file it with | 24 |
| the Clerk of the Circuit Court and it shall
be a part of the | 25 |
| court record. A special process server appointed under
Section
| 26 |
| 22-15 shall make his or her return by affidavit and shall file | 27 |
| it with the
Clerk of the Circuit Court, where it shall be a | 28 |
| part of the court record. If
a sheriff, special process server, | 29 |
| or coroner to whom any notice is
delivered for service, | 30 |
| neglects or refuses to make the return, the purchaser or
his or | 31 |
| her assignee may petition the court to enter a rule requiring | 32 |
| the
sheriff, special process server, or coroner to make return | 33 |
| of the notice on
a day to be fixed by the
court, or to show | 34 |
| cause on that day why he or she should not be attached for
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| contempt of the court. The purchaser or assignee shall cause a | 2 |
| written notice
of the rule to be served upon the sheriff, | 3 |
| special process server, or
coroner. If good and sufficient | 4 |
| cause to excuse the sheriff, special process
server, or coroner | 5 |
| is not shown, the court shall adjudge him or her guilty of
a | 6 |
| contempt, and shall proceed to punish him as in other cases of | 7 |
| contempt.
| 8 |
| If the property is located in a municipality in a county | 9 |
| with less than
3,000,000 inhabitants, the purchaser or his or | 10 |
| her assignee shall also publish
a notice as to the owner or | 11 |
| party interested, in some newspaper published in
the | 12 |
| municipality. If the property is not in a municipality in a | 13 |
| county with
less than 3,000,000 inhabitants, or if no newspaper | 14 |
| is published therein, or
if the property is in a county with | 15 |
| 3,000,000 or more inhabitants, the notice
shall be published in | 16 |
| some newspaper in the county. If no newspaper is
published in | 17 |
| the county, then the notice shall be published in the newspaper
| 18 |
| that is published nearest the county seat of the county in | 19 |
| which the property
is located. If the owners and parties | 20 |
| interested in the property upon diligent
inquiry are unknown to | 21 |
| the purchaser or his or her assignee, the publication as
to | 22 |
| such owner or party interested, may be made to unknown owners | 23 |
| or parties
interested. Any notice by publication given under | 24 |
| this Section shall be given
3 times at any time after filing a | 25 |
| petition for tax deed, but not less than 3
months nor more than | 26 |
| 6
5 months prior to the expiration of the period of
redemption. | 27 |
| The publication shall contain (a) notice of the filing of the
| 28 |
| petition for tax deed, (b) the date on which the petitioner | 29 |
| intends to make
application for an order on the petition that a | 30 |
| tax deed issue, (c) a
description of the property, (d) the date | 31 |
| upon which the property was sold, (e)
the taxes or special | 32 |
| assessments for which it was sold and (f) the date on
which the | 33 |
| period of redemption will expire. The publication shall not | 34 |
| include
more than one property listed and sold in one | 35 |
| description, except as provided
in Section 21-90, and except | 36 |
| that when
more than one property is owned by one person, all of |
|
|
|
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|
| 1 |
| the parcels owned by that
person may be included in one notice.
| 2 |
| (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
| 3 |
| (35 ILCS 200/22-25)
| 4 |
| Sec. 22-25. Mailed notice. | 5 |
| (a) In addition to the notice required to be served
not | 6 |
| less than 3 months nor more than 6
5 months prior to the | 7 |
| expiration of the
period of redemption, the purchaser or his or | 8 |
| her assignee shall prepare
and deliver to the clerk of the | 9 |
| Circuit Court of the county in which the
property is located, | 10 |
| the notice provided for in this Section, together with the
| 11 |
| statutory costs for mailing the notice by certified mail, | 12 |
| return receipt
requested. The form of notice to be mailed by | 13 |
| the clerk shall be
identical in form to that provided by | 14 |
| Section 22-10 for service upon owners
residing upon the | 15 |
| property sold, except that it shall bear the signature of the
| 16 |
| clerk and shall designate the parties to whom it is to
be | 17 |
| mailed. The clerk may furnish the form. The clerk
shall | 18 |
| promptly mail the notices delivered to him or her by certified | 19 |
| mail,
return receipt requested. The certificate of the clerk | 20 |
| that he or she has
mailed the notices, together with the return | 21 |
| receipts, shall be filed
in and made a part of the court | 22 |
| record. The notices shall be
mailed to the owners of the | 23 |
| property at their last known addresses, and
to those persons | 24 |
| who are entitled to service of notice as occupants. | 25 |
| (b) If the clerk fails to promptly mail a notice required | 26 |
| under this Section, then the notice is deemed timely if: | 27 |
| (i) the purchaser or his or her assignee delivered the | 28 |
| notice to the clerk, together with the
statutory costs for | 29 |
| mailing the notice by certified mail, return receipt
| 30 |
| requested, not less than 3 months and 14 days before the | 31 |
| expiration of the period of redemption; and | 32 |
| (ii) the clerk mailed the notice not less than 75 days | 33 |
| before the expiration of the period of redemption.
| 34 |
| (Source: P.A. 86-949; 87-1189; 88-455.)
|
|
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| 1 |
| (35 ILCS 200/22-30)
| 2 |
| Sec. 22-30. Petition for deed. At any time within 6
5
| 3 |
| months but not less
than 3 months prior to the expiration of | 4 |
| the redemption period for property
sold pursuant to judgment | 5 |
| and order of sale under Sections 21-110 through
21-120 or | 6 |
| 21-260, the purchaser or his or her assignee may file a | 7 |
| petition in
the circuit court in the same proceeding in which | 8 |
| the judgment and order of
sale were entered, asking that the | 9 |
| court direct the county clerk to issue a tax
deed if the | 10 |
| property is not redeemed from the sale. The petition shall be
| 11 |
| accompanied by the statutory filing fee.
| 12 |
| Notice of filing the petition and the date on which the | 13 |
| petitioner intends to
apply for an order on the petition that a | 14 |
| deed be issued if the property is not
redeemed shall be given | 15 |
| to occupants, owners and persons interested in the
property as | 16 |
| part of the notice provided in Sections 22-10 through 22-25, | 17 |
| except
that only one publication is required. The county clerk | 18 |
| shall be notified of
the filing of the petition and any person | 19 |
| owning or interested in the property
may, if he or she desires, | 20 |
| appear in the proceeding.
| 21 |
| (Source: P.A. 86-1158; 86-1431; 86-1475; 87-145; 87-669; | 22 |
| 87-671; 87-895;
87-1189; 88-455.)
| 23 |
| (35 ILCS 200/22-40)
| 24 |
| Sec. 22-40. Issuance of deed; possession.
| 25 |
| (a) If the redemption period expires
and the property has | 26 |
| not been redeemed and all taxes and special assessments
which | 27 |
| became due and payable subsequent to the sale have been paid | 28 |
| and all
forfeitures and sales which occur subsequent to the | 29 |
| sale have been redeemed and
the notices required by law have | 30 |
| been given and all advancements of public
funds under the | 31 |
| police power made by a city, village or town under Section
| 32 |
| 22-35 have been paid and the petitioner has complied with all | 33 |
| the provisions of
law entitling him or her to a deed, the court | 34 |
| shall so find and shall enter an
order directing the county | 35 |
| clerk on the production of the certificate of
purchase and a |
|
|
|
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| 1 |
| certified copy of the order, to issue to the purchaser or his | 2 |
| or
her assignee a tax deed. The court shall insist on strict | 3 |
| compliance with
Section 22-10 through 22-25. The standard of | 4 |
| strict compliance, however, does not apply to (i) any action | 5 |
| required to be performed by the clerk of the Circuit Court or | 6 |
| the County Sheriff or (ii) any minor error or imperfection of | 7 |
| the purchaser or his or her assignee unless the court finds | 8 |
| that the error or imperfection was prejudicial to any party | 9 |
| having a redeemable interest. Prior to the entry of an order | 10 |
| directing the
issuance of a tax deed, the petitioner shall | 11 |
| furnish the court with a report of
proceedings of the evidence | 12 |
| received on the application for tax deed and the
report of | 13 |
| proceedings shall be filed and made a part of the court record.
| 14 |
| (b) If taxes for years prior to the year or years sold are | 15 |
| or become
delinquent subsequent to the date of sale, the court | 16 |
| shall find
that the lien of those delinquent taxes has been or | 17 |
| will be merged into the tax
deed grantee's title if the court | 18 |
| determines that
the tax deed grantee or any prior holder of the | 19 |
| certificate of purchase, or
any
person or entity under common | 20 |
| ownership or control with any such grantee or
prior holder of | 21 |
| the certificate of purchase, was at no time the holder of any
| 22 |
| certificate of purchase for the years sought to be merged.
If | 23 |
| delinquent taxes are merged into the tax deed pursuant to this | 24 |
| subsection,
the court shall enter an order declaring which | 25 |
| specific taxes have been or
will
be merged into the tax deed | 26 |
| title and directing the county treasurer and county
clerk to | 27 |
| reflect that declaration in the warrant and judgment records;
| 28 |
| provided,
that no such order shall be effective until a tax | 29 |
| deed has been issued and
timely recorded. Nothing contained in | 30 |
| this Section shall relieve any owner
liable for delinquent | 31 |
| property taxes under this Code from the payment of the
taxes | 32 |
| that have been merged into the title upon issuance of the tax | 33 |
| deed.
| 34 |
| (c) The county clerk is entitled to a fee of $10 in | 35 |
| counties of
3,000,000 or more
inhabitants and $5 in counties | 36 |
| with less than 3,000,000 inhabitants for the
issuance of the |
|
|
|
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|
| 1 |
| tax deed. The clerk may not include in a tax deed more than
one | 2 |
| property as listed, assessed and sold in one description, | 3 |
| except in cases
where several properties are owned by one | 4 |
| person.
| 5 |
| Upon application the court shall, enter an order to place | 6 |
| the tax deed
grantee in possession of the property and may | 7 |
| enter orders and grant relief as
may be necessary or desirable | 8 |
| to maintain the grantee in possession.
| 9 |
| (d) The court shall retain jurisdiction to enter orders | 10 |
| pursuant to
subsections (b) and (c) of this Section. This | 11 |
| amendatory Act of the 92nd
General Assembly shall be construed | 12 |
| as being declarative of existing law
and not as a new | 13 |
| enactment.
| 14 |
| (Source: P.A. 91-564, eff. 8-14-99; 92-223, eff. 1-1-02.)
| 15 |
| (35 ILCS 200/22-45)
| 16 |
| Sec. 22-45. Tax deed incontestable unless order appealed or | 17 |
| relief
petitioned. Tax deeds issued under Section 22-40 are
| 18 |
| incontestable except by
appeal from the order of the court | 19 |
| directing the county clerk to issue the tax
deed. However, | 20 |
| relief from such order may be had under
Section 2-1401
of the | 21 |
| Code of Civil Procedure in the same manner and to the same | 22 |
| extent as
may be had under
that Section with respect to final | 23 |
| orders and judgments in
other proceedings. The grounds for | 24 |
| relief under Section 2-1401 shall be
limited to only the | 25 |
| following grounds :
| 26 |
| (1) proof that the taxes were paid prior to sale;
| 27 |
| (2) proof that the property was exempt from taxation;
| 28 |
| (3) proof by clear and convincing evidence that the tax | 29 |
| deed had been
procured by an intentional misrepresentation | 30 |
| or intentional omission of a material fact
fraud or | 31 |
| deception by the tax purchaser or his or her assignee; or
| 32 |
| (4) proof by a person or party holding a recorded | 33 |
| ownership or other
recorded interest in the property that | 34 |
| he or she was not named as a
party in the publication | 35 |
| notice as set forth in Section 22-20, and that the tax
|
|
|
|
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|
| 1 |
| purchaser or his or her assignee did not make a diligent | 2 |
| inquiry and effort to
serve that person or party with the | 3 |
| notices required by Sections 22-10 through
22-30. For | 4 |
| purposes of this item (4), "recorded ownership" or | 5 |
| "recorded interest" means an interest created by a document | 6 |
| that: (i) is recorded in the Office of the Recorder of | 7 |
| Deeds in the county in which the property is located; and | 8 |
| (ii) contains a legal description of the property and, if a | 9 |
| permanent index number system has been established in the | 10 |
| county, a permanent real estate index number for the | 11 |
| property.
| 12 |
| In cases of the sale of homestead property in counties with | 13 |
| 3,000,000
or more inhabitants, a tax deed may also be voided by | 14 |
| the court upon petition,
filed not more than 3 months after an | 15 |
| order for tax deed was entered, if the
court finds that the | 16 |
| property was owner occupied on the expiration date of the
| 17 |
| period of redemption and that the order for deed was | 18 |
| effectuated pursuant to a
negligent or willful error made by an | 19 |
| employee of the county clerk or county
collector during the | 20 |
| period of redemption from the sale that was reasonably
relied | 21 |
| upon to the detriment of any person having a redeemable | 22 |
| interest. In
such a case, the tax purchaser shall be entitled | 23 |
| to the original amount
required to redeem the property plus | 24 |
| interest from the sale as of the last date
of redemption | 25 |
| together with costs actually expended subsequent to the
| 26 |
| expiration of the period of redemption and reasonable | 27 |
| attorney's fees, all of
which shall be dispensed from the fund | 28 |
| created by Section 21-295.
In those cases of error where the | 29 |
| court vacates the tax deed, it may award the
petitioner | 30 |
| reasonable attorney's fees and court costs actually expended,
| 31 |
| payable from that fund. The court hearing a petition filed | 32 |
| under this Section
or Section 2-1401 of the Code of Civil | 33 |
| Procedure may concurrently hear a
petition filed under Section | 34 |
| 21-295 and may grant relief under either Section.
| 35 |
| (Source: P.A. 92-224, eff. 1-1-02.)
|
|
|
|
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|
| 1 |
| Section 98. The changes made by this amendatory Act of the | 2 |
| 94th General Assembly apply only to matters in which a Petition | 3 |
| for Tax Deed is filed on or after the effective date of this | 4 |
| amendatory Act of the 94th General Assembly. | 5 |
| Section 99. Effective date. This Act takes effect upon | 6 |
| becoming law.
|
|