Full Text of HB2162 103rd General Assembly
HB2162 103RD GENERAL ASSEMBLY |
| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 HB2162 Introduced 2/7/2023, by Rep. Margaret Croke SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that a party who successfully contests the entry
of an order directing the county clerk to issue a tax deed shall pay certain specified fees and costs to the tax deed grantee or the owner of the certificate of purchase. Provides that, in the case of a sale in error, interest accrues until the date of the order finding that the order directing the county clerk to issue a tax deed should be vacated (currently, until the date of payment). Effective immediately.
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| | A BILL FOR |
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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 22-80 as follows:
| 6 | | (35 ILCS 200/22-80)
| 7 | | Sec. 22-80.
Order of court setting aside tax deed; | 8 | | payments to holder
of deed.
| 9 | | (a) Any order of court vacating an order directing the | 10 | | county clerk to
issue a tax deed based upon a finding that the | 11 | | property was not subject to
taxation or special assessment, or | 12 | | that the taxes or special assessments had
been paid prior to | 13 | | the sale of the property, or that the tax sale was otherwise
| 14 | | void, shall declare the tax sale to be a sale in error pursuant | 15 | | to Section
21-310 of this Act. The order shall direct the | 16 | | county
collector to refund to the tax deed grantee or his or | 17 | | her successors and
assigns (or, if a tax deed has not yet | 18 | | issued, the holder of the certificate)
the following amounts:
| 19 | | (1) all taxes and special assessments purchased, paid, | 20 | | or redeemed by the
tax purchaser or his or her assignee, or | 21 | | by the tax deed grantee or his or her
successors and | 22 | | assigns, whether before or after entry of the order for | 23 | | tax
deed, with interest at the rate of 1% per month from |
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| 1 | | the date each amount was
paid until the date of the order | 2 | | finding that the order directing the county clerk to issue | 3 | | a tax deed should be vacated of payment pursuant to this | 4 | | Section ;
| 5 | | (2) all costs paid and posted to the judgment record | 6 | | and not included in
paragraph (1) of this subsection (a); | 7 | | and
| 8 | | (3) court reporter fees for the hearing on the | 9 | | application for tax deed
and transcript thereof, cost of | 10 | | certification of tax deed order, cost of
issuance of tax | 11 | | deed, and cost of recording of tax deed.
| 12 | | (b) Except in those cases described in subsection (a) of | 13 | | this Section, and
unless the court on motion of the tax deed | 14 | | petitioner extends the redemption
period to a date not later | 15 | | than 3 years from the date of sale, any order of
court finding | 16 | | that an order directing the county clerk to issue a tax deed
| 17 | | should be vacated shall direct the party who successfully | 18 | | contested the entry
of the order to pay to the tax deed grantee | 19 | | or his or her successors and
assigns
(or, if a tax deed has not | 20 | | yet issued, the holder of the certificate)
within 90 days | 21 | | after the date of the finding:
| 22 | | (1) the amount necessary
to redeem the property from | 23 | | the sale as of the last day of the period of
redemption, | 24 | | except that, if the sale is a scavenger sale pursuant to | 25 | | Section
21-260 of this Act, the redemption amount shall | 26 | | not include an amount equal to
all delinquent taxes on |
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| 1 | | such property which taxes were delinquent at the time
of | 2 | | sale; and
| 3 | | (2) amounts in satisfaction of municipal liens paid by | 4 | | the tax purchaser
or his or her assignee ; , and the amounts | 5 | | specified in paragraphs (1) and (3) of
subsection (a) of | 6 | | this Section, to the extent the amounts are not included | 7 | | in
paragraph (1) of this subsection (b).
| 8 | | (3) court reporter fees for the hearing on the | 9 | | application for tax deed and fees for the transcript of | 10 | | that hearing; | 11 | | (4) the cost of certification of the tax deed order; | 12 | | (5) the costs of issuing the tax deed and recording | 13 | | the tax deed; | 14 | | (6) all taxes and special assessments purchased, paid, | 15 | | or redeemed by the tax purchaser or his or her assignee, or | 16 | | by the tax deed grantee or his or her successors and | 17 | | assigns, whether before or after entry of the order for | 18 | | tax deed, and not included in the amount necessary to | 19 | | redeem the property from the sale as of the last day of the | 20 | | period of redemption, with interest at the rate of 1% per | 21 | | month from the date each amount was paid until the date of | 22 | | the order finding that the order directing the county | 23 | | clerk to issue a tax deed should be vacated; and | 24 | | (5) interest, at the rate of 1% per month from the last | 25 | | day of the period of redemption until the date of the order | 26 | | finding that the order directing the county clerk to issue |
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| 1 | | a tax deed should be vacated, on any subsequent taxes and | 2 | | special assessments included in the amount necessary to | 3 | | redeem the property from the sale as of the last day of the | 4 | | period of redemption. | 5 | | If the payment is not made within the 90-day period, the | 6 | | petition to vacate
the order directing the county clerk to | 7 | | issue a tax deed shall be denied with
prejudice, and the order | 8 | | directing the county clerk to issue a tax deed shall
remain in | 9 | | full force and effect. No final order vacating any order | 10 | | directing
the county clerk to issue a tax deed shall be entered | 11 | | pursuant to this
subsection (b) until the payment has been | 12 | | made.
| 13 | | (Source: P.A. 91-357, eff. 7-29-99.)
| 14 | | Section 99. Effective date. This Act takes effect upon | 15 | | becoming law.
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