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90_HB0883sam002
LRB9000364KDksam01
1 AMENDMENT TO HOUSE BILL 883
2 AMENDMENT NO. . Amend House Bill 883 on page 1, line
3 1, by changing "Section" to "Sections"; and
4 on page 1, line 2, by changing "21-295" to "21-295, 21-310,
5 21-345, and 21-405"; and
6 on page 1, by replacing line 6 with the following:
7 "Sections 21-295, 21-310, 21-345, and 21-405 as follows:";
8 and
9 on page 2, below line 25, by inserting the following:
10 "(35 ILCS 200/21-310)
11 Sec. 21-310. Sales in error.
12 (a) When, upon application of the county collector, tax
13 purchaser, or a municipality which owns or has owned the
14 property ordered sold, it appears to the satisfaction of the
15 court which ordered the property sold that any of the
16 following subsections are applicable, the court shall declare
17 the sale to be a sale in error:
18 (1) the property was not subject to taxation,
19 (2) the taxes or special assessments had been paid
20 prior to the sale of the property,
21 (3) there is a double assessment,
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1 (4) the description is void for uncertainty,
2 (5) the assessor, chief county assessment officer,
3 board of review, or board of appeals has made an error
4 (other than an error of judgment as to the value of any
5 property), or
6 (6) prior to the tax sale a voluntary or
7 involuntary petition has been filed by or against the
8 legal or beneficial owner of the property requesting
9 relief under the provisions of 11 U.S.C. Chapter 7, 11,
10 12 or 13.
11 (b) When, upon application of the tax purchaser or his
12 or her assignee only, it appears to the satisfaction of the
13 court which ordered the property sold that any of the
14 following subsections are applicable, the court shall declare
15 a sale in error, upon petition or application of the tax
16 purchaser filed within one year after the expiration of the
17 period of redemption or any extension thereof:
18 (1) A voluntary or involuntary petition under the
19 provisions of U.S.C. Chapter 7, 11, 12, or 13 has been
20 filed subsequent to the tax sale and within one year
21 after the expiration of the period of redemption or any
22 extension thereof prior to the issuance of the tax deed.
23 (2) The improvements upon the property sold have
24 been substantially destroyed or rendered uninhabitable or
25 otherwise unfit for occupancy subsequent to the tax sale
26 and within one year prior to the expiration of the period
27 of redemption or any extension thereof prior to the
28 issuance of the tax deed.
29 (3) There is an interest held by the United States
30 in the property sold which could not be extinguished by
31 the tax deed.
32 (4) The real property contains a hazardous
33 substance, hazardous waste, or underground storage tank
34 that would require cleanup or other removal under any
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1 federal, State, or local law, ordinance, or regulation,
2 only if the tax purchaser purchased the property without
3 actual knowledge of the hazardous substance, hazardous
4 waste, or underground storage tank. This paragraph (4)
5 applies only to tax purchases occurring after January 1,
6 1990 and if the tax purchaser or his or her assignee has
7 made application for a sale in error at any time before
8 the issuance of a tax deed.
9 (5) The State of Illinois had an interest in the
10 property during the period of redemption or within one
11 year after the expiration of the period of redemption or
12 any extension thereof.
13 (6) That a governmental or municipal corporation
14 acquired title or acquired an interest requiring
15 reimbursement under Section 22-35 during the period of
16 redemption or within one year after the expiration of the
17 period of redemption or any extension thereof.
18 A petition or application for a sale in error nor
19 interest granted under Section 21-315 shall not be denied
20 because the grounds or reason for a sale in error might have
21 been determined prior to the tax sale by a search of public
22 records.
23 If a sale is declared to be a sale in error, the county
24 clerk shall make entry in the tax judgment, sale, redemption
25 and forfeiture record, that the property was erroneously
26 sold, and the county collector shall, on demand of the owner
27 of the certificate of purchase, refund the amount paid, pay
28 any interest and costs as may be ordered under Sections
29 21-315 through 21-335, and cancel the certificate so far as
30 it relates to the property. The county collector shall deduct
31 from the accounts of the appropriate taxing bodies their pro
32 rata amounts paid.
33 (Source: P.A. 88-455; 88-676, eff. 12-14-94.)
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1 (35 ILCS 200/21-345)
2 Sec. 21-345. Right of redemption.
3 (a) Property sold under this Code may be redeemed only
4 by those persons having a right of redemption as defined in
5 this Section and only in accordance with this Code.
6 A right to redeem property from any sale under this Code
7 shall exist in any owner or person interested in that
8 property, other than an undisclosed beneficiary of an
9 Illinois land trust, whether or not the interest in the
10 property sold is recorded or filed. Any redemption shall be
11 presumed to have been made by or on behalf of the owners and
12 persons interested in the property and shall inure to the
13 benefit of the persons having the legal or equitable title to
14 the property redeemed, subject to the right of the person
15 making the redemption to be reimbursed by the persons
16 benefited. No redemption shall be held invalid by reason of
17 the failure of the person redeeming to have recorded or filed
18 the document evidencing an interest in the property prior to
19 redemption, other than an undisclosed beneficiary of an
20 Illinois land trust.
21 (b) Any person redeeming under this Section at a time
22 subsequent to the filing of a petition under Section 22-30 or
23 21-445, who does not desire to contest the validity of the
24 petition for tax deed, may redeem the property at any time
25 before the expiration of the period of redemption or extended
26 period of redemption without filing a redemption under
27 protest. The county clerk shall enter the redemption as
28 provided in Section 21-230 and shall distribute the
29 redemption money deposited with the clerk to the holder of
30 the certificate of purchase upon surrender of the
31 certificate.
32 (Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
33 86-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189;
34 88-455.)
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1 (35 ILCS 200/21-405)
2 Sec. 21-405. Special assessments withdrawn or forfeited.
3 When property has been forfeited for delinquent general taxes
4 or special assessments, or when more than 60 days have
5 expired without payment or satisfaction of a judgment granted
6 in whole or in part under Section 21-175 of this Code, a
7 person desiring to purchase the property shall make
8 application to the county clerk. The application shall be
9 accompanied by a fee of $10 in counties with 3,000,000 or
10 more inhabitants and $5 in counties with less than 3,000,000
11 inhabitants for each item on which application is made. The
12 county clerk shall promptly send notice by registered or
13 certified mail, return receipt requested, to the party in
14 whose name the general taxes were last assessed or paid. The
15 notice shall adequately describe the property, shall state
16 the name and address of the party in whose name the general
17 taxes were last assessed or paid, shall recite that
18 application has been made to purchase the property for
19 forfeited, unpaid taxes or special assessments and that the
20 property will be sold unless redemption or payment is made
21 within 30 days of the mailing of notice. For 30 days after
22 the mailing, the property may be redeemed under Section
23 21-370, or the taxes may be paid.
24 If redemption or payment is not made, the county clerk
25 shall receive from the purchaser the amount due on forfeited
26 special assessments, together with the interest, costs and
27 penalties thereon fixed by law, and shall issue an order to
28 the county collector directing him or her to receive from the
29 purchaser the amount of the forfeited general taxes or unpaid
30 taxes, together with the costs, interest, fees and forfeiture
31 interest provided in Section 21-370. In the order, the county
32 clerk shall recite the amounts received by him or her on
33 account of forfeited special assessments and shall direct the
34 county collector to issue a receipt in the form of a
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1 certificate of purchase. Upon presentation of the order of
2 the county clerk, the county collector shall receive the
3 amount due on account of forfeited general taxes, and shall
4 issue a receipt therefor in the form of a certificate of
5 purchase.
6 The certificate of purchase shall set forth a description
7 of the property, and the amount paid by the purchaser on
8 account of general taxes and special assessments, and shall
9 be countersigned by the county clerk. When so countersigned,
10 the certificate of purchase shall be evidence of the sale of
11 the property and of the receipt by the county collector of
12 the amounts ordered to be received by him or her by the
13 county clerk on account of general taxes, and evidence of
14 receipt by the county clerk of the amount received by him or
15 her on account of forfeited special assessments. A
16 certificate of purchase shall not be valid until it is
17 countersigned by the county clerk. Upon countersigning the
18 certificate, the county clerk shall make a proper entry of
19 the sale of the property on the appropriate books, and charge
20 the amount of the sale money of forfeited or unpaid general
21 taxes to the collector.
22 Property purchased under this Section shall be subject to
23 redemption, notice, etc., the same as if sold under Section
24 21-110 through 21-120. Any special assessment which has been
25 withdrawn from collection by the municipality levying it
26 shall not be subject to sale, but the purchaser, prior to the
27 entry of any order for the issuance of a tax deed based on a
28 sale under this Section, shall pay to the officer entitled to
29 receive the amount due on all the withdrawn special
30 assessments. The purchaser may file his or her receipts with
31 the county clerk and have them posted on the tax judgment,
32 sale, redemption and forfeiture record at the same rate of
33 penalty and in the same manner as in the case of payment of
34 taxes and special assessments accruing after the sale, as
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1 provided in Section 21-355.
2 (Source: P.A. 87-669; 88-455.)
3 Section 99. Effective date. This Act takes effect upon
4 becoming law.".