Full Text of HB6999 093rd General Assembly
HB6999 93RD GENERAL ASSEMBLY
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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004 HB6999
Introduced 02/09/04, by Robert S. Molaro SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/21-355 |
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35 ILCS 200/22-15 |
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Amends the Property Tax Code.
Provides that the penalty that must be paid to redeem property sold at a tax
sale includes (i) a fee of $75 in all counties other than Cook County (now, $35 in all counties) if a petition for tax deed has been
filed; (ii) a fee of $10 in all counties other than Cook County (now, $4 in all counties) if a notice of sale and redemption rights
has been filed; and (iii) in all counties except Cook County, up to $75 paid for costs of title search and to
identify and locate owners and interested parties to the subject real estate, but only if a copy of the results of the title search is provided upon request.
Provides that the notice of
expiration of the period of redemption that is required to be given by the purchaser or his or her assignee for property that is sold at a tax sale may be given, in any county except Cook County, by causing the notice to be served by a process
server (now, only a sheriff may serve notice in all counties). |
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A BILL FOR
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HB6999 |
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| AN ACT concerning taxes.
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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
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| Sections 21-355 and 22-15 as follows:
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| (35 ILCS 200/21-355)
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| Sec. 21-355. Amount of redemption. Any person desiring to | 8 |
| redeem shall
deposit an amount specified in this Section with | 9 |
| the county clerk of the
county in which the property is | 10 |
| situated,
in legal money of the United States, or by cashier's | 11 |
| check, certified check,
post office money order or money order | 12 |
| issued by a financial institution
insured by an agency or | 13 |
| instrumentality of the United States, payable to the
county | 14 |
| clerk of the proper county. The deposit shall be deemed timely | 15 |
| only
if actually received in person at the county clerk's | 16 |
| office prior to the close
of business as defined in Section | 17 |
| 3-2007 of the Counties Code on or before the
expiration of the | 18 |
| period of redemption or by United
States mail with a post | 19 |
| office cancellation mark dated not less than one day
prior to | 20 |
| the expiration of the period of redemption. The deposit shall
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| be
in an amount equal to the total of the
following:
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| (a) the certificate amount, which shall include all tax | 23 |
| principal,
special assessments, interest and penalties | 24 |
| paid by the tax purchaser together
with costs and fees of | 25 |
| sale and fees paid under Sections 21-295 and 21-315
through | 26 |
| 21-335;
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| (b) the accrued penalty, computed through the date of | 28 |
| redemption as a
percentage of the certificate amount, as | 29 |
| follows:
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| (1) if the redemption occurs on or before the | 31 |
| expiration of 6 months
from the date of sale, the | 32 |
| certificate amount times the penalty bid at sale;
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| (2) if the redemption occurs after 6 months from | 2 |
| the date of sale,
and on or before the expiration of 12 | 3 |
| months from the date of sale, the
certificate amount | 4 |
| times 2 times the penalty bid at sale;
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| (3) if the redemption occurs after 12 months from | 6 |
| the date of sale
and on or before the expiration of 18 | 7 |
| months from the date of sale, the
certificate amount | 8 |
| times 3 times the penalty bid at sale;
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| (4) if the redemption occurs after 18 months from | 10 |
| the date
of sale and on or before the expiration of 24 | 11 |
| months from the date of sale,
the certificate amount | 12 |
| times 4 times the penalty bid at sale;
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| (5) if the redemption occurs after 24 months from | 14 |
| the date of sale
and on or before the expiration of 30 | 15 |
| months from the date of sale, the
certificate amount | 16 |
| times 5 times the penalty bid at sale;
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| (6) if the redemption occurs after 30 months from | 18 |
| the date of sale
and on or before the expiration of 36 | 19 |
| months from the date of sale, the
certificate amount | 20 |
| times 6 times the penalty bid at sale.
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| In the event that the property to be redeemed has | 22 |
| been purchased
under Section 21-405, the penalty bid | 23 |
| shall be 12% per penalty
period as set forth in | 24 |
| subparagraphs (1) through (6) of this subsection (b).
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| The changes to this subdivision (b)(6) made by this | 26 |
| amendatory Act of the
91st General Assembly are not a | 27 |
| new enactment, but declaratory of existing
law.
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| (c) The total of all taxes, special assessments, | 29 |
| accrued interest on those
taxes and special assessments and | 30 |
| costs charged in connection with the payment
of those taxes | 31 |
| or special assessments, which have been paid by the tax
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| certificate holder on or after the date those taxes or | 33 |
| special assessments
became delinquent together with 12% | 34 |
| penalty on each amount so paid for each
year or portion | 35 |
| thereof intervening between the date of that payment and | 36 |
| the
date of redemption.
In counties with less than |
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| 3,000,000 inhabitants, however, a tax certificate
holder | 2 |
| may not pay
all or part of an installment of a subsequent | 3 |
| tax or special assessment for any
year, nor shall any
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| tender of such a payment be accepted, until after the | 5 |
| second or final
installment
of the subsequent tax or | 6 |
| special assessment has become delinquent
or until after the
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| holder of the certificate of purchase has filed a petition | 8 |
| for a tax deed under
Section 22.30.
The person
redeeming | 9 |
| shall also pay the amount of interest charged on the | 10 |
| subsequent tax
or special assessment and paid as a penalty | 11 |
| by the tax certificate holder.
This amendatory Act of
1995 | 12 |
| applies to tax years beginning with the 1995 taxes, payable | 13 |
| in 1996, and
thereafter.
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| (d) Any amount paid to redeem a forfeiture occurring | 15 |
| subsequent to the
tax sale together with 12% penalty | 16 |
| thereon for each year or portion thereof
intervening | 17 |
| between the date of the forfeiture redemption and the date | 18 |
| of
redemption from the sale.
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| (e) Any amount paid by the certificate holder for | 20 |
| redemption of a
subsequently occurring tax sale.
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| (f) All fees paid to the county clerk under Section | 22 |
| 22-5.
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| (g) All fees paid to the registrar of titles incident | 24 |
| to registering
the tax certificate in compliance with the | 25 |
| Registered Titles (Torrens) Act.
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| (h) All fees paid to the circuit clerk and the sheriff | 27 |
| or
coroner in connection with the filing of the petition | 28 |
| for tax deed and
service of notices under Sections 22-15 | 29 |
| through 22-30 and 22-40 in addition to
(1) a fee of $35 in | 30 |
| Cook County and $75 in all other counties if a petition
for | 31 |
| tax deed has been filed, which
fee shall
be posted to the | 32 |
| tax judgement, sale, redemption, and forfeiture record, to | 33 |
| be
paid to the purchaser or his or her assignee; (2) a fee | 34 |
| of $4 in Cook County
and $10 in all other counties if a
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| notice under
Section 22-5 has been filed, which fee shall | 36 |
| be posted
to the tax judgment, sale, redemption, and |
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| forfeiture record, to be paid to
the purchaser or his or | 2 |
| her assignee; and (3) all costs paid to record a
lis | 3 |
| pendens notice in connection with filing a petition under | 4 |
| this Code.
The fees in (1) and (2) of this paragraph (h) | 5 |
| shall be exempt from the posting
requirements of Section | 6 |
| 21-360.
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| (i) All fees paid for publication of notice of the tax | 8 |
| sale in
accordance with Section 22-20.
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| (j) All sums paid to any city, village or incorporated | 10 |
| town for
reimbursement under Section 22-35.
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| (k) All costs and expenses of receivership under | 12 |
| Section 21-410, to the
extent that these costs and expenses | 13 |
| exceed any income from the property in
question, if the | 14 |
| costs and expenditures have been approved by the court
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| appointing the receiver and a certified copy of the order | 16 |
| or approval is filed
and posted by the certificate holder | 17 |
| with the county clerk. Only actual costs
expended may be | 18 |
| posted on the tax judgment, sale, redemption and forfeiture
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| record.
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| (l) In all counties except Cook County, up to $75 paid | 21 |
| for costs of
title search and to identify and
locate owners | 22 |
| and interested parties to the subject real estate, but only | 23 |
| if a
copy of the results of the title search is provided | 24 |
| upon
request.
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| (Source: P.A. 91-924, eff. 1-1-01.)
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| (35 ILCS 200/22-15)
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| Sec. 22-15. Service of notice. The purchaser or his or her | 28 |
| assignee shall
give the notice required by Section 22-10 by | 29 |
| causing it to be published in a
newspaper as set forth in | 30 |
| Section 22-20. In addition, the notice shall be
served (i) in | 31 |
| all counties except Cook County, by a process server, as
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| provided in Section 2-202 of the Code of Civil
Procedure, or | 33 |
| (ii) in all counties, by a sheriff (or if he or she is
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| disqualified, by
a coroner) of the
county in which the | 35 |
| property, or any part thereof, is located upon owners who
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| reside on any part of the property sold by leaving a copy of | 2 |
| the notice with
those owners personally.
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| In counties of 3,000,000 or more inhabitants where a taxing | 4 |
| district is a
petitioner for tax deed pursuant to Section | 5 |
| 21-90, in lieu of service by the
sheriff or coroner the notice | 6 |
| may be served by a special process server
appointed by the | 7 |
| circuit court as provided in this Section. The taxing
district | 8 |
| 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 | 10 |
| being satisfied
that the person named in the motion is at least | 11 |
| 18 years of age and is capable
of serving notice as required | 12 |
| under this Code, shall enter an order appointing
such person as | 13 |
| 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 | 15 |
| each by motion
and order, and a copy of the original and any | 16 |
| subsequent order shall be filed
in each tax deed case in which | 17 |
| a notice is served by the appointed person.
Delivery of the | 18 |
| 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 | 20 |
| and service by
the sheriff or coroner.
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| The same form of notice shall also be served upon all other | 22 |
| owners and
parties interested in the property, if upon diligent | 23 |
| inquiry they can be found
in the county, and upon the occupants | 24 |
| of the property in the following manner:
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| (a) as to individuals, by (1) leaving a copy of the | 26 |
| notice with the person
personally or (2) by leaving a copy | 27 |
| at his or her usual place of residence with
a person of the | 28 |
| 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 | 30 |
| cause a copy
of the notice to be sent by registered or | 31 |
| certified mail, return receipt
requested, to
that party at | 32 |
| his or her usual place of residence;
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| (b) as to public and private corporations, municipal, | 34 |
| governmental and
quasi-municipal corporations, | 35 |
| partnerships, receivers and trustees of
corporations, by | 36 |
| leaving a copy of the notice with the person designated by |
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| the
Civil Practice Law.
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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 | 27 |
| be deemed service upon the owners or parties interested.
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| If any owner or party interested, upon diligent inquiry and | 29 |
| effort
cannot be found or served with notice in the county, | 30 |
| then the person making the
service shall cause a copy of the | 31 |
| 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 | 33 |
| ascertainable.
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| (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
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