Full Text of SB0317 103rd General Assembly
SB0317enr 103RD GENERAL ASSEMBLY | | | SB0317 Enrolled | | LRB103 25948 HLH 52300 b |
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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 21-16 as follows: | 6 | | (35 ILCS 200/21-16) | 7 | | Sec. 21-16. Property owned by a governmental entity taxing | 8 | | district ; delinquency. | 9 | | (a) Notwithstanding any other provision of law, in a | 10 | | county with more than 800,000 inhabitants but fewer than | 11 | | 1,000,000 inhabitants, if a lessee is liable for the payment | 12 | | of property taxes extended against property that is owned by a | 13 | | governmental entity taxing district , and those taxes remain | 14 | | unpaid in whole or in part 60 days after the final second | 15 | | installment due date, then the county treasurer shall promptly | 16 | | notify the governmental entity taxing district that owns the | 17 | | property of the delinquency in writing. The governmental | 18 | | entity taxing district shall promptly notify the county | 19 | | supervisor of assessments upon the execution of a new lease or | 20 | | the termination of a lease for property owned by the | 21 | | governmental entity taxing district . The State's Attorney of | 22 | | the county in which the property is located may bring an action | 23 | | against the lessee in the circuit court in the name of the |
| | | SB0317 Enrolled | - 2 - | LRB103 25948 HLH 52300 b |
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| 1 | | People of the State of Illinois, and, upon proof of liability, | 2 | | the court shall enter judgment against the lessee in a sum | 3 | | equal to the full amount of delinquent taxes, interest, | 4 | | penalties, and costs. This judgment shall be enforceable | 5 | | against the lessee, or any other parties provided by | 6 | | applicable law, in any manner permitted by law for the | 7 | | collection of a debt or judgment. The proceeds of any judgment | 8 | | under this Section shall be distributed to the taxing | 9 | | districts as otherwise provided in this Code. | 10 | | (b) Before tax year 2024, this Section applies to property | 11 | | located in a county with more than 800,000 inhabitants but | 12 | | fewer than 1,000,000 inhabitants. For tax year 2024 and | 13 | | thereafter, this Section applies in all counties. | 14 | | (c) As used in this Section: | 15 | | "Governmental entity" means, before tax year 2024, a | 16 | | taxing district, as defined in Section 1-150. | 17 | | "Governmental entity" means, for tax year 2024 and | 18 | | thereafter, a unit of federal, State, or local government, a | 19 | | school district, or a community college district. | 20 | | (Source: P.A. 101-198, eff. 1-1-20 .) | 21 | | Section 99. Effective date. This Act takes effect upon | 22 | | becoming law. |
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