State of Illinois
90th General Assembly
Legislation

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90_HB0884

      35 ILCS 200/21-405
          Amends  the  Property  Tax  Code.   Provides   that   the
      provisions  permitting a person to purchase property that has
      been  forfeited  for  delinquent  general  taxes  or  special
      assessments shall also apply when  more  than  60  days  have
      expired without payment or satisfaction of a judgment granted
      in  whole  or  in  part in a proceeding by a court under this
      Code.   Provides  that  the  current  provisions   concerning
      forfeited  taxes  shall  also  apply to unpaid taxes.  Allows
      payment of the unpaid taxes  to  prohibit  the  sale  of  the
      property.
                                                     LRB9000361KRkb
                                               LRB9000361KRkb
 1        AN ACT to amend the Property Tax Code by changing Section
 2    21-405.
 3        Be  it  enacted  by  the People of the State of Illinois,
 4    represented in the General Assembly:
 5        Section 5.  The Property Tax Code is amended by  changing
 6    Section 21-405 as follows:
 7        (35 ILCS 200/21-405)
 8        Sec. 21-405.  Special assessments withdrawn or forfeited.
 9    When property has been forfeited for delinquent general taxes
10    or  special  assessments,  or  when  more  than  60 days have
11    expired without payment or satisfaction of a judgment granted
12    in whole or in part under Section  21-175  of  this  Code,  a
13    person   desiring   to   purchase  the  property  shall  make
14    application to the county clerk.  The  application  shall  be
15    accompanied  by  a  fee  of $10 in counties with 3,000,000 or
16    more inhabitants and $5 in counties with less than  3,000,000
17    inhabitants  for  each item on which application is made. The
18    county clerk shall promptly  send  notice  by  registered  or
19    certified  mail,  return  receipt  requested, to the party in
20    whose name the general taxes were last assessed or paid.  The
21    notice  shall  adequately  describe the property, shall state
22    the name and address of the party in whose name  the  general
23    taxes   were   last  assessed  or  paid,  shall  recite  that
24    application has  been  made  to  purchase  the  property  for
25    forfeited,  unpaid  taxes or special assessments and that the
26    property will be sold unless redemption or  payment  is  made
27    within  30  days  of the mailing of notice. For 30 days after
28    the mailing, the  property  may  be  redeemed  under  Section
29    21-370, or the taxes may be paid.
30        If  redemption  or  payment is not made, the county clerk
31    shall receive from the purchaser the amount due on  forfeited
                            -2-                LRB9000361KRkb
 1    special  assessments,  together  with the interest, costs and
 2    penalties thereon fixed by law, and shall issue an  order  to
 3    the county collector directing him or her to receive from the
 4    purchaser the amount of the forfeited general taxes or unpaid
 5    taxes, together with the costs, interest, fees and forfeiture
 6    interest provided in Section 21-370. In the order, the county
 7    clerk  shall  recite  the  amounts  received by him or her on
 8    account of forfeited special assessments and shall direct the
 9    county collector  to  issue  a  receipt  in  the  form  of  a
10    certificate  of  purchase.  Upon presentation of the order of
11    the county clerk, the  county  collector  shall  receive  the
12    amount  due  on account of forfeited general taxes, and shall
13    issue a receipt therefor in the  form  of  a  certificate  of
14    purchase.
15        The certificate of purchase shall set forth a description
16    of  the  property,  and  the  amount paid by the purchaser on
17    account of general taxes and special assessments,  and  shall
18    be  countersigned by the county clerk. When so countersigned,
19    the certificate of purchase shall be evidence of the sale  of
20    the  property  and  of the receipt by the county collector of
21    the amounts ordered to be received  by  him  or  her  by  the
22    county  clerk  on  account  of general taxes, and evidence of
23    receipt by the county clerk of the amount received by him  or
24    her   on   account   of  forfeited  special  assessments.   A
25    certificate of purchase  shall  not  be  valid  until  it  is
26    countersigned  by  the county clerk.  Upon countersigning the
27    certificate, the county clerk shall make a  proper  entry  of
28    the sale of the property on the appropriate books, and charge
29    the  amount  of the sale money of forfeited or unpaid general
30    taxes to the collector.
31        Property purchased under this Section shall be subject to
32    redemption, notice, etc., the same as if sold  under  Section
33    21-110 through 21-120.  Any special assessment which has been
34    withdrawn  from  collection  by  the  municipality levying it
                            -3-                LRB9000361KRkb
 1    shall not be subject to sale, but the purchaser, prior to the
 2    entry of any order for the issuance of a tax deed based on  a
 3    sale under this Section, shall pay to the officer entitled to
 4    receive   the   amount  due  on  all  the  withdrawn  special
 5    assessments. The purchaser may file his or her receipts  with
 6    the  county  clerk  and have them posted on the tax judgment,
 7    sale, redemption and forfeiture record at the  same  rate  of
 8    penalty  and  in the same manner as in the case of payment of
 9    taxes and special assessments accruing  after  the  sale,  as
10    provided in Section 21-355.
11    (Source: P.A. 87-669; 88-455.)

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