Full Text of SB2007 95th General Assembly
SB2007 95TH GENERAL ASSEMBLY
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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008 SB2007
Introduced 2/7/2008, by Sen. Ira I. Silverstein SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/21-135 |
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35 ILCS 200/21-397 |
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35 ILCS 200/22-5 |
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35 ILCS 200/22-15 |
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35 ILCS 200/22-25 |
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35 ILCS 200/22-45 |
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Amends the Property Tax Code. Requires that certain notices relating to tax sales be mailed by first-class mail as well as by registered or certified mail. Deletes a provision limiting the grounds for relief in a tax deed appeal proceeding. Effective June 1, 2008.
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FISCAL NOTE ACT MAY APPLY | |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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LRB095 18630 BDD 44775 b |
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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 21-135, 21-397, 22-5, 22-15, 22-25, and 22-45 as | 6 |
| follows:
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| (35 ILCS 200/21-135)
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| Sec. 21-135. Mailed notice of application for judgment and | 9 |
| sale. Not less
than 15 days before the date of application for | 10 |
| judgment and sale of delinquent
properties, the county | 11 |
| collector shall mail, by first-class mail and by registered or | 12 |
| certified mail, a
notice of the forthcoming application for | 13 |
| judgment and sale to the person shown
by the current | 14 |
| collector's warrant book to be the party in whose name the | 15 |
| taxes
were last assessed or to the current owner of record and, | 16 |
| if applicable, to the party specified under Section
15-170. The | 17 |
| notice shall include the intended dates of application for | 18 |
| judgment
and sale and commencement of the sale, and a | 19 |
| description of the properties. The
county collector must | 20 |
| present proof of the mailing to the court along with the
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| application for judgement.
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| In counties with less than 3,000,000 inhabitants, a copy of | 23 |
| this notice shall
also be mailed by the county collector , by |
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| first-class mail and by registered or certified mail , to any
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| lienholder of record who annually requests a copy of the | 3 |
| notice. The failure of
the county collector to mail a notice or | 4 |
| its non-delivery to the lienholder
shall not affect the | 5 |
| validity of the judgment.
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| In counties with 3,000,000 or more inhabitants, notice | 7 |
| shall not be mailed to
any person when, under Section 14-15, a | 8 |
| certificate of error has been executed
by the county assessor | 9 |
| or by both the
county assessor and board of
appeals (until the | 10 |
| first Monday in December 1998 and the board of
review
beginning
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| the first Monday in December 1998 and thereafter),
except as | 12 |
| provided by court order under Section 21-120.
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| The collector shall collect $10 from the proceeds of each | 14 |
| sale to cover
the costs of the first-class mailing and the | 15 |
| registered or certified mailing and the costs of advertisement
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| and publication.
If a taxpayer pays the taxes on the property | 17 |
| after the notice of the
forthcoming application for judgment | 18 |
| and sale is mailed but before the sale is
made, then the | 19 |
| collector shall collect $10 from the taxpayer to cover the | 20 |
| costs
of the first-class mailing and the registered or | 21 |
| certified mailing and the costs of advertisement and
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| publication.
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| (Source: P.A. 93-899, eff. 8-10-04.)
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| (35 ILCS 200/21-397)
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| Sec. 21-397. Notice of order setting aside redemption. In |
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| counties with 3,000,000 or more inhabitants, if an order is | 2 |
| entered
setting aside a
redemption made within the time allowed | 3 |
| by law after a petition for tax deed
has been filed, the
holder | 4 |
| of the certificate of purchase shall mail a copy of the order | 5 |
| within 7
days of entry of the
order by first-class mail and by | 6 |
| registered or certified mail to the county clerk, to the person | 7 |
| who
made the redemption, and
to all parties entitled to notice | 8 |
| of the petition under Section 22-10, 22-15,
or 22-25. The order | 9 |
| shall
provide that any person who was entitled to redeem may | 10 |
| pay to the county clerk
within 30 days after the
entry of the | 11 |
| order the amount necessary to redeem the property from the sale | 12 |
| as
of the last day of the
period of redemption. The county | 13 |
| clerk shall make an entry in the annual tax
judgment, sale,
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| redemption, and forfeiture record reflecting the entry of the | 15 |
| order and shall
immediately upon
request provide an estimate of | 16 |
| the amount required to effect a redemption as of
the last date | 17 |
| of the
period of redemption. If the amount is paid within 30 | 18 |
| days after
entry of the order, then
the court shall enter an | 19 |
| order declaring the taxes to be paid as if the
property had | 20 |
| been redeemed
within the time required by law and dismissing | 21 |
| the petition for tax deed. A
tax deed shall not be
issued | 22 |
| within the 30-day period. Upon surrender of the certificate of
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| purchase, the county clerk
shall distribute the funds deposited | 24 |
| as if a timely redemption had been made.
This Section applies | 25 |
| to all
redemptions that occur after the effective date of this | 26 |
| amendatory Act of the
91st General Assembly.
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| (Source: P.A. 91-564, eff. 8-14-99.)
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| (35 ILCS 200/22-5)
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| Sec. 22-5. Notice of sale and redemption rights. In order | 4 |
| to be
entitled to a tax deed, within 4 months and 15 days after | 5 |
| any
sale held under this Code, the purchaser
or his or her | 6 |
| assignee shall deliver to the county clerk a notice
to be given | 7 |
| to the party in whose name the taxes are last assessed as
shown | 8 |
| by the most recent tax collector's warrant books, in at least | 9 |
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point type in the following form completely filled in:
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| TAKE NOTICE
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| County of ...............................................
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| Date Premises Sold ......................................
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| Certificate No. .........................................
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| Sold for General Taxes of (year) ........................
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| Sold for Special Assessment of (Municipality)
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| and special assessment number ...........................
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| Warrant No. ............... Inst. No. .................
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| THIS PROPERTY HAS BEEN SOLD FOR
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| DELINQUENT TAXES
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| Property located at .........................................
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| Legal Description or Permanent Index No. ....................
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| .............................................................
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| .............................................................
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| This notice is to advise you that the above property has | 25 |
| been
sold for delinquent taxes and that the period of |
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| redemption from
the sale will expire on .....................
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| This notice is also to advise you that a petition will be | 3 |
| filed for a
tax deed which will transfer title and the right to | 4 |
| possession of this
property if redemption is not made on or | 5 |
| before ......................................................
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| At the date of this notice the total amount which you must | 7 |
| pay in order
to redeem the above property is ................
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| YOU ARE URGED TO REDEEM IMMEDIATELY TO
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| PREVENT LOSS OF PROPERTY
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| Redemption can be made at any time on or before .... by | 11 |
| applying to
the County Clerk of .... County, Illinois at the | 12 |
| County Court House in
...., Illinois.
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| The above amount is subject to increase at 6 month | 14 |
| intervals from the
date of sale. Check with the county clerk as | 15 |
| to the exact amount you owe
before redeeming. Payment must be | 16 |
| made by certified check, cashier's check,
money order, or in | 17 |
| cash.
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| For further information contact the County Clerk
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| ADDRESS:............................
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| TELEPHONE:..........................
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| ...............................
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| Purchaser or Assignee
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| Dated (insert date).
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| Within 10 days after receipt of said notice, the county |
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| clerk shall mail
to the addresses supplied by the purchaser or | 2 |
| assignee, by first-class mail and by registered or
certified | 3 |
| mail, copies of said notice to the party in whose name the | 4 |
| taxes
are last assessed as shown by the most recent tax | 5 |
| collector's warrant books.
The purchaser or assignee shall pay | 6 |
| to the clerk postage plus the sum of $10.
The clerk shall write | 7 |
| or stamp the date of receiving the notices upon the
copies of | 8 |
| the notices, and retain one copy.
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| (Source: P.A. 94-380, eff. 7-29-05.)
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| (35 ILCS 200/22-15)
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| (Text of Section before amendment by P.A. 95-477 ) | 12 |
| Sec. 22-15. Service of notice. The purchaser or his or her | 13 |
| assignee shall
give the notice required by Section 22-10 by | 14 |
| causing it to be published in a
newspaper as set forth in | 15 |
| Section 22-20. In addition, the notice shall be
served by a | 16 |
| sheriff (or if he or she is disqualified, by a coroner) of the
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| county in which the property, or any part thereof, is located | 18 |
| or, except in Cook County, by a person who is licensed or | 19 |
| registered as a private detective under the Private Detective, | 20 |
| Private Alarm, Private Security, Fingerprint Vendor, and | 21 |
| Locksmith Act of 2004 upon owners who
reside on any part of the | 22 |
| property sold by leaving a copy of the notice with
those owners | 23 |
| personally.
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| In counties of 3,000,000 or more inhabitants where a taxing | 25 |
| district is a
petitioner for tax deed pursuant to Section |
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| 21-90, in lieu of service by the
sheriff or coroner the notice | 2 |
| may be served by a special process server
appointed by the | 3 |
| circuit court as provided in this Section. The taxing
district | 4 |
| may move prior to filing one or more petitions for tax deed for
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| appointment of such a special process server. The court, upon | 6 |
| being satisfied
that the person named in the motion is at least | 7 |
| 18 years of age and is capable
of serving notice as required | 8 |
| under this Code, shall enter an order appointing
such person as | 9 |
| a special process server for a period of one year. The
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| appointment may be renewed for successive periods of one year | 11 |
| each by motion
and order, and a copy of the original and any | 12 |
| subsequent order shall be filed
in each tax deed case in which | 13 |
| a notice is served by the appointed person.
Delivery of the | 14 |
| notice to and service of the notice by the special process
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| server shall have the same force and effect as its delivery to | 16 |
| and service by
the sheriff or coroner.
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| The same form of notice shall also be served upon all other | 18 |
| owners and
parties interested in the property, if upon diligent | 19 |
| inquiry they can be found
in the county, and upon the occupants | 20 |
| of the property in the following manner:
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| (a) as to individuals, by (1) leaving a copy of the | 22 |
| notice with the person
personally or (2) by leaving a copy | 23 |
| at his or her usual place of residence with
a person of the | 24 |
| family, of the age of 13 years or more, and informing that
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| person of its contents. The person making the service shall | 26 |
| cause a copy
of the notice to be sent by registered or |
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| certified mail, return receipt
requested, to
that party at | 2 |
| his or her usual place of residence;
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| (b) as to public and private corporations, municipal, | 4 |
| governmental and
quasi-municipal corporations, | 5 |
| partnerships, receivers and trustees of
corporations, by | 6 |
| leaving a copy of the notice with the person designated by | 7 |
| the
Civil Practice Law.
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| If the property sold has more than 4 dwellings or other | 9 |
| rental units, and
has a managing agent or party who collects | 10 |
| rents, that person
shall be deemed the occupant and shall be | 11 |
| served with notice instead of
the occupants of the individual | 12 |
| units. If the property has no
dwellings or rental units, but | 13 |
| economic or recreational activities are
carried on therein, the | 14 |
| person directing such activities shall be deemed
the occupant. | 15 |
| Holders of rights of entry and possibilities of reverter
shall | 16 |
| not be deemed parties interested in the property.
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| When a party interested in the property is a trustee, | 18 |
| notice served upon the
trustee shall be deemed to have been | 19 |
| served upon any beneficiary or note
holder thereunder unless | 20 |
| the holder of the note is disclosed of record.
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| When a judgment is a lien upon the property sold, the | 22 |
| holder
of the lien shall be served with notice if the name of | 23 |
| the judgment debtor as
shown in the transcript, certified copy | 24 |
| or memorandum of judgment
filed of record is identical, as to | 25 |
| given name and surname, with the
name of the party interested | 26 |
| as it appears of record.
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| If any owner or party interested, upon diligent inquiry and | 2 |
| effort,
cannot be found or served with notice in the county as | 3 |
| provided in this
Section, and the person in actual occupancy | 4 |
| and possession is tenant to, or in
possession under the owners | 5 |
| or the parties interested in the property, then
service of | 6 |
| notice upon the tenant, occupant or person in possession
shall | 7 |
| be deemed service upon the owners or parties interested.
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| If any owner or party interested, upon diligent inquiry and | 9 |
| effort
cannot be found or served with notice in the county, | 10 |
| then the person making the
service shall cause a copy of the | 11 |
| notice to be sent by
registered or certified mail, return
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| receipt requested, to that party at his or her residence, if | 13 |
| ascertainable.
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| (Source: P.A. 95-195, eff. 1-1-08.)
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| (Text of Section after amendment by P.A. 95-477 ) | 16 |
| Sec. 22-15. Service of notice. The purchaser or his or her | 17 |
| assignee shall
give the notice required by Section 22-10 by | 18 |
| causing it to be published in a
newspaper as set forth in | 19 |
| Section 22-20. In addition, the notice shall be mailed, by | 20 |
| first-class mail, to owners who reside on any part of the | 21 |
| property sold and shall be
served by a sheriff (or if he or she | 22 |
| is disqualified, by a coroner) of the
county in which the | 23 |
| property, or any part thereof, is located or, except in Cook | 24 |
| County, by a person who is licensed or registered as a private | 25 |
| detective under the Private Detective, Private Alarm, Private |
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| Security, Fingerprint Vendor, and Locksmith Act of 2004 upon | 2 |
| owners who
reside on any part of the property sold by leaving a | 3 |
| copy of the notice with
those owners personally.
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| In counties of 3,000,000 or more inhabitants where a taxing | 5 |
| district is a
petitioner for tax deed pursuant to Section | 6 |
| 21-90, in lieu of service by the
sheriff or coroner the notice | 7 |
| may be served by a special process server
appointed by the | 8 |
| circuit court as provided in this Section. The taxing
district | 9 |
| may move prior to filing one or more petitions for tax deed for
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| appointment of such a special process server. The court, upon | 11 |
| being satisfied
that the person named in the motion is at least | 12 |
| 18 years of age and is capable
of serving notice as required | 13 |
| under this Code, shall enter an order appointing
such person as | 14 |
| a special process server for a period of one year. The
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| appointment may be renewed for successive periods of one year | 16 |
| each by motion
and order, and a copy of the original and any | 17 |
| subsequent order shall be filed
in each tax deed case in which | 18 |
| a notice is served by the appointed person.
Delivery of the | 19 |
| notice to and service of the notice by the special process
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| server shall have the same force and effect as its delivery to | 21 |
| and service by
the sheriff or coroner.
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| The same form of notice shall also be served, in the manner | 23 |
| set forth under Sections 2-203,
2-204, 2-205, 2-205.1, and | 24 |
| 2-211 of the Code of Civil
Procedure, upon all other owners and
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| parties interested in the property, if upon diligent inquiry | 26 |
| they can be found
in the county, and upon the occupants of the |
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| property.
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| If the property sold has more than 4 dwellings or other | 3 |
| rental units, and
has a managing agent or party who collects | 4 |
| rents, that person
shall be deemed the occupant and shall be | 5 |
| served with notice instead of
the occupants of the individual | 6 |
| units. If the property has no
dwellings or rental units, but | 7 |
| economic or recreational activities are
carried on therein, the | 8 |
| person directing such activities shall be deemed
the occupant. | 9 |
| Holders of rights of entry and possibilities of reverter
shall | 10 |
| not be deemed parties interested in the property.
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| When a party interested in the property is a trustee, | 12 |
| notice served upon the
trustee shall be deemed to have been | 13 |
| served upon any beneficiary or note
holder thereunder unless | 14 |
| the holder of the note is disclosed of record.
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| When a judgment is a lien upon the property sold, the | 16 |
| holder
of the lien shall be served with notice if the name of | 17 |
| the judgment debtor as
shown in the transcript, certified copy | 18 |
| or memorandum of judgment
filed of record is identical, as to | 19 |
| given name and surname, with the
name of the party interested | 20 |
| as it appears of record.
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| If any owner or party interested, upon diligent inquiry and | 22 |
| effort,
cannot be found or served with notice in the county as | 23 |
| provided in this
Section, and the person in actual occupancy | 24 |
| and possession is tenant to, or in
possession under the owners | 25 |
| or the parties interested in the property, then
service of | 26 |
| notice upon the tenant, occupant or person in possession
shall |
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| be deemed service upon the owners or parties interested.
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| If any owner or party interested, upon diligent inquiry and | 3 |
| effort
cannot be found or served with notice in the county, | 4 |
| then the person making the
service shall cause a copy of the | 5 |
| notice to be sent by first-class mail and by
registered or | 6 |
| certified mail, return
receipt requested, to that party at his | 7 |
| or her residence, if ascertainable.
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| The changes to this Section made by Public Act 95-477
this | 9 |
| amendatory Act of the 95th General Assembly apply only to | 10 |
| matters in which a petition for tax deed is filed on or after | 11 |
| June 1, 2008 ( the effective date of Public Act 95-477)
this | 12 |
| amendatory Act of the 95th General Assembly .
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| (Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08; revised | 14 |
| 11-2-07.)
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| (35 ILCS 200/22-25)
| 16 |
| (Text of Section before amendment by P.A. 95-477 )
| 17 |
| Sec. 22-25. Mailed notice. In addition to the notice | 18 |
| required to be served
not less than 3 months nor more than 5 | 19 |
| months prior to the expiration of the
period of redemption, the | 20 |
| purchaser or his or her assignee shall prepare
and deliver to | 21 |
| the clerk of the Circuit Court of the county in which the
| 22 |
| property is located, the notice provided for in this Section, | 23 |
| together with the
statutory costs for mailing the notice by | 24 |
| certified mail, return receipt
requested. The form of notice to | 25 |
| be mailed by the clerk shall be
identical in form to that |
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| provided by Section 22-10 for service upon owners
residing upon | 2 |
| the property sold, except that it shall bear the signature of | 3 |
| the
clerk and shall designate the parties to whom it is to
be | 4 |
| mailed. The clerk may furnish the form. The clerk
shall | 5 |
| promptly mail the notices delivered to him or her by certified | 6 |
| mail,
return receipt requested. The certificate of the clerk | 7 |
| that he or she has
mailed the notices, together with the return | 8 |
| receipts, shall be filed
in and made a part of the court | 9 |
| record. The notices shall be
mailed to the owners of the | 10 |
| property at their last known addresses, and
to those persons | 11 |
| who are entitled to service of notice as occupants.
| 12 |
| (Source: P.A. 86-949; 87-1189; 88-455.)
| 13 |
| (Text of Section after amendment by P.A. 95-477 )
| 14 |
| Sec. 22-25. Mailed notice. In addition to the notice | 15 |
| required to be served
not less than 3 months nor more than 6
| 16 |
| months prior to the expiration of the
period of redemption, the | 17 |
| purchaser or his or her assignee shall prepare
and deliver to | 18 |
| the clerk of the Circuit Court of the county in which the
| 19 |
| property is located, the notice provided for in this Section, | 20 |
| together with the
statutory costs for mailing the notice by | 21 |
| first-class mail and by certified mail, return receipt
| 22 |
| requested. The form of notice to be mailed by the clerk shall | 23 |
| be
identical in form to that provided by Section 22-10 for | 24 |
| service upon owners
residing upon the property sold, except | 25 |
| that it shall bear the signature of the
clerk and shall |
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| designate the parties to whom it is to
be mailed. The clerk may | 2 |
| furnish the form. The clerk
shall promptly mail the notices | 3 |
| delivered to him or her by first-class mail and by certified | 4 |
| mail,
return receipt requested. The certificate of the clerk | 5 |
| that he or she has
mailed the notices, together with the return | 6 |
| receipts, shall be filed
in and made a part of the court | 7 |
| record. The notices shall be
mailed to the owners of the | 8 |
| property at their last known addresses, and
to those persons | 9 |
| who are entitled to service of notice as occupants.
| 10 |
| The changes to this Section made by this amendatory Act of | 11 |
| the 95th General Assembly apply only to matters in which a | 12 |
| petition for tax deed is filed on or after the effective date | 13 |
| of this amendatory Act of the 95th General Assembly.
| 14 |
| (Source: P.A. 95-477, eff. 6-1-08.)
| 15 |
| (35 ILCS 200/22-45)
| 16 |
| (Text of Section before amendment by P.A. 95-477 )
| 17 |
| Sec. 22-45. Tax deed incontestable unless order appealed or | 18 |
| relief
petitioned. Tax deeds issued under Section 22-40 are
| 19 |
| incontestable except by
appeal from the order of the court | 20 |
| directing the county clerk to issue the tax
deed. However, | 21 |
| relief from such order may be had under Section 2-1401
of the | 22 |
| Code of Civil Procedure in the same manner and to the same | 23 |
| extent as
may be had under that Section with respect to final | 24 |
| orders and judgments in
other proceedings. The grounds for | 25 |
| relief under Section 2-1401 shall be
limited to:
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| (1) proof that the taxes were paid prior to sale;
| 2 |
| (2) proof that the property was exempt from taxation;
| 3 |
| (3) proof by clear and convincing evidence that the tax | 4 |
| deed had been
procured by fraud or deception by the tax | 5 |
| purchaser or his or her assignee; or
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| (4) proof by a person or party holding a recorded | 7 |
| ownership or other
recorded interest in the property that | 8 |
| he or she was not named as a
party in the publication | 9 |
| notice as set forth in Section 22-20, and that the tax
| 10 |
| purchaser or his or her assignee did not make a diligent | 11 |
| inquiry and effort to
serve that person or party with the | 12 |
| notices required by Sections 22-10 through
22-30.
| 13 |
| In cases of the sale of homestead property in counties with | 14 |
| 3,000,000
or more inhabitants, a tax deed may also be voided by | 15 |
| the court upon petition,
filed not more than 3 months after an | 16 |
| order for tax deed was entered, if the
court finds that the | 17 |
| property was owner occupied on the expiration date of the
| 18 |
| period of redemption and that the order for deed was | 19 |
| effectuated pursuant to a
negligent or willful error made by an | 20 |
| employee of the county clerk or county
collector during the | 21 |
| period of redemption from the sale that was reasonably
relied | 22 |
| upon to the detriment of any person having a redeemable | 23 |
| interest. In
such a case, the tax purchaser shall be entitled | 24 |
| to the original amount
required to redeem the property plus | 25 |
| interest from the sale as of the last date
of redemption | 26 |
| together with costs actually expended subsequent to the
|
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| 1 |
| expiration of the period of redemption and reasonable | 2 |
| attorney's fees, all of
which shall be dispensed from the fund | 3 |
| created by Section 21-295.
In those cases of error where the | 4 |
| court vacates the tax deed, it may award the
petitioner | 5 |
| reasonable attorney's fees and court costs actually expended,
| 6 |
| payable from that fund. The court hearing a petition filed | 7 |
| under this Section
or Section 2-1401 of the Code of Civil | 8 |
| Procedure may concurrently hear a
petition filed under Section | 9 |
| 21-295 and may grant relief under either Section.
| 10 |
| (Source: P.A. 92-224, eff. 1-1-02.)
| 11 |
| (Text of Section after amendment by P.A. 95-477 )
| 12 |
| Sec. 22-45. Tax deed incontestable unless order appealed or | 13 |
| relief
petitioned. Tax deeds issued under Section 22-40 are
| 14 |
| incontestable except by
appeal from the order of the court | 15 |
| directing the county clerk to issue the tax
deed. However, | 16 |
| relief from such order may be had under Sections 2-1203 or | 17 |
| 2-1401
of the Code of Civil Procedure in the same manner and to | 18 |
| the same extent as
may be had under those Sections with respect | 19 |
| to final orders and judgments in
other proceedings. The grounds | 20 |
| for relief under Section 2-1401 shall be
limited to:
| 21 |
| (1) proof that the taxes were paid prior to sale;
| 22 |
| (2) proof that the property was exempt from taxation;
| 23 |
| (3) proof by clear and convincing evidence that the tax | 24 |
| deed had been
procured by fraud or deception by the tax | 25 |
| purchaser or his or her assignee; or
|
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| 1 |
| (4) proof by a person or party holding a recorded | 2 |
| ownership or other
recorded interest in the property that | 3 |
| he or she was not named as a
party in the publication | 4 |
| notice as set forth in Section 22-20, and that the tax
| 5 |
| purchaser or his or her assignee did not make a diligent | 6 |
| inquiry and effort to
serve that person or party with the | 7 |
| notices required by Sections 22-10 through
22-30.
| 8 |
| In cases of the sale of homestead property in counties with | 9 |
| 3,000,000
or more inhabitants, a tax deed may also be voided by | 10 |
| the court upon petition,
filed not more than 3 months after an | 11 |
| order for tax deed was entered, if the
court finds that the | 12 |
| property was owner occupied on the expiration date of the
| 13 |
| period of redemption and that the order for deed was | 14 |
| effectuated pursuant to a
negligent or willful error made by an | 15 |
| employee of the county clerk or county
collector during the | 16 |
| period of redemption from the sale that was reasonably
relied | 17 |
| upon to the detriment of any person having a redeemable | 18 |
| interest. In
such a case, the tax purchaser shall be entitled | 19 |
| to the original amount
required to redeem the property plus | 20 |
| interest from the sale as of the last date
of redemption | 21 |
| together with costs actually expended subsequent to the
| 22 |
| expiration of the period of redemption and reasonable | 23 |
| attorney's fees, all of
which shall be dispensed from the fund | 24 |
| created by Section 21-295.
In those cases of error where the | 25 |
| court vacates the tax deed, it may award the
petitioner | 26 |
| reasonable attorney's fees and court costs actually expended,
|
|
|
|
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LRB095 18630 BDD 44775 b |
|
| 1 |
| payable from that fund. The court hearing a petition filed | 2 |
| under this Section
or Section 2-1401 of the Code of Civil | 3 |
| Procedure may concurrently hear a
petition filed under Section | 4 |
| 21-295 and may grant relief under any Section.
| 5 |
| This amendatory Act of the 95th General Assembly shall be | 6 |
| construed as being declarative of existing law and not as a new | 7 |
| enactment.
| 8 |
| (Source: P.A. 95-477, eff. 6-1-08.)
| 9 |
| Section 95. No acceleration or delay. Where this Act makes | 10 |
| changes in a statute that is represented in this Act by text | 11 |
| that is not yet or no longer in effect (for example, a Section | 12 |
| represented by multiple versions), the use of that text does | 13 |
| not accelerate or delay the taking effect of (i) the changes | 14 |
| made by this Act or (ii) provisions derived from any other | 15 |
| Public Act. | 16 |
| Section 999. Effective date. This Act takes effect June 1, | 17 |
| 2008.
|
|