(35 ILCS 516/35)
Sec. 35.
Purchase and sale by county;
distribution of proceeds. When any
mobile home is delinquent, or is forfeited for each of 2 or more
years, and is
offered for sale under any of the provisions of this Act, the county board of
the county in which the mobile home is located,
in its discretion, if there are no other bids, may bid, or, in
the case of a forfeited mobile home, may apply to purchase it, in the name of
the
county as trustee for all taxing districts having an
interest in the mobile home's
taxes for the nonpayment of which the mobile home is sold.
The presiding officer of the county board, with the advice and consent of the
board, may appoint on its behalf
some officer or person to attend such sales
and bid or, in the case of a forfeited mobile home, to apply to the county
clerk
to
purchase. The county shall apply on the bid or purchase
the unpaid taxes
due upon the mobile home. No cash need be paid. The county shall take all steps
necessary to acquire certificate of title to the mobile home and upon
acquisition of the certificate of title may manage and operate the mobile home.
When a county, or other taxing district within the
county, is a petitioner for a tax certificate of title, no filing fee shall be
required.
When a county or other taxing district within the county is the petitioner
for a tax certificate of title, one petition may be filed including all mobile
homes that are
tax
delinquent within the county or taxing district, and any publication made under
Section 380 of this Act may combine all such mobile homes within a single
notice.
The notice shall list the street or common address, and the mobile home park
where the mobile home is sited, if known, of the mobile homes for informational
purposes.
The
county, as tax creditor and as trustee for other tax creditors, or other taxing
districts within the county, shall not be required to allege and prove that all
taxes that become due and payable after the sale to
the county have been paid nor shall the county be
required to pay the
subsequently accruing taxes at any time, except when subsequent taxes are sold
to another buyer. The county
board or its designee may prohibit the county collector from including the
mobile home in the tax sale of one or more subsequent years. The lien of taxes
that become due and payable after a sale to a county
shall
merge in the certificate of title of the county, or other taxing district
within the
county, on the issuance of a certificate of title.
The County may sell or assign the mobile home so
acquired, or the certificate of
purchase to it, to any party, including
taxing districts. The proceeds of that sale or
assignment, less all costs
of the county incurred in the acquisition and sale or
assignment of the
mobile home, shall be
distributed to the taxing districts in proportion to their respective interests
therein.
Under Sections 55 and 60, a County may bid or
purchase only in the absence of other bidders.
(Source: P.A. 92-807, eff. 1-1-03.)
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