Full Text of SB3027 098th General Assembly
SB3027enr 98TH 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 Mobile Home Local Services Tax Enforcement | 5 | | Act is amended by changing Sections 255 and 260 as follows:
| 6 | | (35 ILCS 516/255)
| 7 | | Sec. 255. Sales in error.
| 8 | | (a) When, upon application of the county collector, the | 9 | | owner of the
certificate of purchase, or a
municipality that | 10 | | owns or has owned the mobile home ordered sold, it appears to
| 11 | | the satisfaction of the court that ordered the mobile home sold | 12 | | that any of the
following subsections are applicable, the court | 13 | | shall declare the sale to be a
sale in error:
| 14 | | (1) the mobile home was not subject to taxation,
| 15 | | (1.5) the mobile home has been moved to a different | 16 | | location,
| 17 | | (2) the taxes had been paid prior to the sale of
the | 18 | | mobile home,
| 19 | | (3) there is a double computation of the tax,
| 20 | | (4) the description is void for uncertainty,
| 21 | | (5) the assessor, chief county assessment officer, | 22 | | board of review,
board of appeals, or other county official | 23 | | has made an error (other than an
error of judgment as to
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| 1 | | the value of any mobile home),
| 2 | | (5.5) the owner of the mobile home had tendered timely | 3 | | and full
payment to the county collector that the owner | 4 | | reasonably believed was due and
owing on the mobile home, | 5 | | and the county collector did not apply the
payment to the | 6 | | mobile home; provided that this provision applies only to
| 7 | | mobile home owners, not their agents or third-party payors, | 8 | | or
| 9 | | (6) prior to the tax sale a voluntary or involuntary | 10 | | petition has been
filed by or against the legal or | 11 | | beneficial owner of the mobile home requesting
relief under | 12 | | the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 , or .
| 13 | | (7) the mobile home is owned by the United States, the | 14 | | State of Illinois, a municipality, or a taxing district. | 15 | | (b) When, upon application of the owner of the certificate | 16 | | of purchase
only, it appears to the satisfaction of the court | 17 | | that ordered the mobile home
sold that any of the following | 18 | | subsections are applicable, the court shall
declare the sale to | 19 | | be a sale in error:
| 20 | | (1) A voluntary or involuntary petition under the | 21 | | provisions of 11
U.S.C. Chapter 7, 11, 12, or 13 has been | 22 | | filed
subsequent to the tax sale and prior to the issuance | 23 | | of the tax certificate of title.
| 24 | | (2) The mobile home sold has been substantially
| 25 | | destroyed or rendered uninhabitable or otherwise unfit for | 26 | | occupancy subsequent
to the tax sale and prior to the |
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| 1 | | issuance of the tax certificate of title.
| 2 | | (c) When the county collector discovers, prior to the | 3 | | expiration of the period of redemption, that a tax sale
should | 4 | | not have occurred for one or more of the reasons set forth in
| 5 | | subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this Section, | 6 | | the county
collector shall notify the last known owner of the | 7 | | certificate of purchase by
certified and regular mail, or other | 8 | | means reasonably calculated to provide
actual notice, that the | 9 | | county collector intends to declare an administrative
sale in | 10 | | error and of the reasons therefor, including documentation | 11 | | sufficient
to establish the reason why the sale should not have | 12 | | occurred. The owner of the
certificate of purchase may object | 13 | | in writing within 28 days after the date of
the mailing by the | 14 | | county collector. If an objection is filed, the county
| 15 | | collector shall not administratively declare a sale in error, | 16 | | but may apply to
the circuit court for a sale in error as | 17 | | provided in subsection (a) of this
Section. Thirty days | 18 | | following the receipt of notice by the last known owner of
the | 19 | | certificate of purchase, or within a reasonable time | 20 | | thereafter, the county
collector shall make a written | 21 | | declaration, based upon clear and convincing
evidence, that the | 22 | | taxes were sold in error and shall deliver a copy thereof to
| 23 | | the county clerk within 30 days after the date the declaration | 24 | | is made for
entry in the tax judgment, sale, redemption, and | 25 | | forfeiture record pursuant to
subsection (d) of this Section. | 26 | | The county collector shall promptly notify the
last known owner |
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| 1 | | of the certificate of purchase of the declaration by regular
| 2 | | mail and shall promptly pay the amount of the tax sale, | 3 | | together with interest
and costs as provided in Sections 260 | 4 | | through 280, upon surrender of the original
certificate of | 5 | | purchase. | 6 | | (d) If a sale is declared to be a sale in error, the county
| 7 | | clerk shall make entry in the tax judgment, sale, redemption | 8 | | and
forfeiture record, that the mobile home was erroneously | 9 | | sold, and the county
collector shall, on demand of the owner of | 10 | | the certificate of purchase, refund
the amount paid, pay any | 11 | | interest and costs as may be ordered under Sections
260 through | 12 | | 280, and cancel the certificate so far as it relates to the
| 13 | | mobile home. The county collector shall deduct from the | 14 | | accounts of the
appropriate taxing bodies their pro rata | 15 | | amounts paid.
| 16 | | (Source: P.A. 92-807, eff. 1-1-03.)
| 17 | | (35 ILCS 516/260)
| 18 | | Sec. 260. Interest on refund.
| 19 | | (a) In those cases which arise solely under grounds set | 20 | | forth in Section
255 or 395, and in no other cases, the court | 21 | | which orders a sale in
error shall
also award interest on the | 22 | | refund of the amount paid for the certificate of
purchase, | 23 | | together with all costs paid by the owner of the certificate of
| 24 | | purchase or his or her assignor which were posted to the tax | 25 | | judgment, sale,
redemption and forfeiture record, except as |
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| 1 | | otherwise provided in
this Section. Except as otherwise | 2 | | provided in this Section, interest shall be
awarded and paid at | 3 | | the rate of 1% per month from the date of sale to the
date of | 4 | | payment to the tax purchaser, or in an amount equivalent to the
| 5 | | penalty interest which would be recovered on a redemption at | 6 | | the time of
payment pursuant to the order for sale in error, | 7 | | whichever is less.
| 8 | | (b) Interest on the refund to the owner of the certificate | 9 | | of
purchase shall not be paid (i) in any case in which the | 10 | | mobile home
sold has been substantially destroyed or rendered | 11 | | uninhabitable or otherwise
unfit for occupancy,
(ii) when the | 12 | | sale in error is made pursuant to Section 395,
or (iii) in any | 13 | | other case where the court determines that the
tax purchaser | 14 | | had actual knowledge prior to the sale of the grounds on which
| 15 | | the sale is declared to be erroneous.
| 16 | | (c) When the county collector files a petition for sale in | 17 | | error under
Section 255 and mails a notice thereof by
certified | 18 | | or registered mail to the tax purchaser, any interest otherwise
| 19 | | payable under this Section shall cease to accrue as of the date | 20 | | the
petition is filed, unless the tax purchaser agrees to an | 21 | | order for sale in
error upon the presentation of the petition | 22 | | to the court. Notices under
this subsection may be mailed to | 23 | | the original owner of the certificate of
purchase, or to the | 24 | | latest assignee, if known. When the
owner of the certificate of | 25 | | purchase contests the collector's petition
solely to determine | 26 | | whether the grounds for sale in error are such as to
support a |
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| 1 | | claim for interest, the court may direct that the principal
| 2 | | amount of the refund be paid to the owner of the certificate of | 3 | | purchase
forthwith. If the court thereafter determines that a | 4 | | claim for interest
lies under this Section, it shall award such | 5 | | interest from the date of sale
to the date the principal amount | 6 | | was paid. If the owner of the certificate of purchase files an | 7 | | objection to the county collector's intention to declare an | 8 | | administrative sale in error, as provided under subsection (c) | 9 | | of Section 255, and, thereafter, the county collector elects to | 10 | | apply to the circuit court for a sale in error under subsection | 11 | | (a) of Section 255, then, if the circuit court grants the | 12 | | county collector's application for a sale in error, the court | 13 | | may not award interest to the owner of the certificate of | 14 | | purchase for the period after the mailing date of the county | 15 | | collector's notice of intention to declare an administrative | 16 | | sale in error.
| 17 | | (Source: P.A. 92-807, eff. 1-1-03.)
| 18 | | Section 99. Effective date. This Act takes effect upon | 19 | | becoming law.
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