[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
| [ Engrossed ] | [ Senate Amendment 001 ] | [ Conference Committee Report 001 ] |
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 Special assessments withdrawn or forfeited.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.)