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90_SB0465ccr002
LRB9003092KDksccr5
1 90TH GENERAL ASSEMBLY
2 CONFERENCE COMMITTEE REPORT
3 ON SENATE BILL 465
4 -------------------------------------------------------------
5 -------------------------------------------------------------
6 To the President of the Senate and the Speaker of the
7 House of Representatives:
8 We, the conference committee appointed to consider the
9 differences between the houses in relation to House Amendment
10 No. 1 to Senate Bill 465, recommend the following:
11 (1) that the House recede from House Amendment No.1; and
12 (2) that Senate Bill 465 be amended as follows:
13 by replacing everything after the enacting clause with the
14 following:
15 "Section 5. The Property Tax Code is amended by changing
16 Section 21-260 as follows:
17 (35 ILCS 200/21-260)
18 Sec. 21-260. Collector's scavenger sale. Upon the
19 county collector's application under Section 21-145, to be
20 known as the Scavenger Sale Application, the Court shall
21 enter judgment for the general taxes, special taxes, special
22 assessments, interest, penalties and costs as are included in
23 the advertisement and appear to be due thereon after allowing
24 an opportunity to object and a hearing upon the objections as
25 provided in Section 21-175, and order those properties sold
26 by the County Collector at public sale to the highest bidder
27 for cash, notwithstanding the bid may be less than the full
28 amount of taxes, special taxes, special assessments,
29 interest, penalties and costs for which judgment has been
30 entered.
31 (a) Conducting the sale - Bidding. All properties
32 shall be offered for sale in consecutive order as they appear
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1 in the delinquent list. The minimum bid for any property
2 shall be $250 or one-half of the tax if the total liability
3 is less than $500. The successful bidder shall immediately
4 pay the amount of minimum bid to the County Collector in
5 cash, by certified or cashier's check, or by money order. If
6 the bid exceeds the minimum bid, the successful bidder shall
7 pay the balance of the bid to the county collector in cash,
8 by certified or cashier's check, or by money order by the
9 close of the next business day. If the minimum bid is not
10 paid at the time of sale or if the balance is not paid by the
11 close of the next business day, then the sale is void and the
12 minimum bid, if paid, is forfeited to the county general
13 fund. In that event, the property shall be reoffered for
14 sale within 30 days of the last offering of property in
15 regular order. The collector shall make available to the
16 public a list of all properties to be included in any
17 reoffering due to the voiding of the original sale. The
18 collector is not required to serve or publish any other
19 notice of the reoffering of those properties. In the event
20 that any of the properties are not sold upon reoffering, or
21 are sold for less than the amount of the original voided
22 sale, the original bidder who failed to pay the bid amount
23 shall remain liable for the unpaid balance of the bid in an
24 action under Section 21-240. Liability shall not be reduced
25 where the bidder upon reoffering also fails to pay the bid
26 amount, and in that event both bidders shall remain liable
27 for the unpaid balance of their respective bids. A sale of
28 properties under this Section shall not be final until
29 confirmed by the court.
30 (b) Confirmation of sales. The county collector shall
31 file his or her report of sale in the court within 30 days of
32 the date of sale of each property. No notice of the county
33 collector's application to confirm the sales shall be
34 required except as prescribed by rule of the court. Upon
35 confirmation, except in cases where the sale becomes void
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1 under Section 22-85, or in cases where the order of
2 confirmation is vacated by the court, a sale under this
3 Section shall extinguish the in rem lien of the general
4 taxes, special taxes and special assessments for which
5 judgment has been entered and a redemption shall not revive
6 the lien. Confirmation of the sale shall in no event affect
7 the owner's personal liability to pay the taxes, interest and
8 penalties as provided in this Code or prevent institution of
9 a proceeding under Section 21-440 to collect any amount that
10 may remain due after the sale.
11 (c) Issuance of tax sale certificates. Upon confirmation
12 of the sale the County Clerk and the County Collector shall
13 issue to the purchaser a certificate of purchase in the form
14 prescribed by Section 21-250 as near as may be. A
15 certificate of purchase shall not be issued to any person who
16 is ineligible to bid at the sale or to receive a certificate
17 of purchase under Section 21-265.
18 (d) Scavenger Tax Judgment, Sale and Redemption Record -
19 Sale of parcels not sold. The county collector shall prepare
20 a Scavenger Tax Judgment, Sale and Redemption Record. The
21 county clerk shall write or stamp on the scavenger tax
22 judgment, sale, forfeiture and redemption record opposite the
23 description of any property offered for sale and not sold, or
24 not confirmed for any reason, the words "offered but not
25 sold". The properties which are offered for sale under this
26 Section and not sold or not confirmed shall be offered for
27 sale annually thereafter in the manner provided in this
28 Section until sold, except in the case of mineral rights,
29 which after 10 consecutive years of being offered for sale
30 under this Section and not sold or confirmed shall no longer
31 be required to be offered for sale. At any time between
32 annual sales the County Collector may advertise for sale any
33 properties subject to sale under judgments for sale
34 previously entered under this Section and not executed for
35 any reason. The advertisement and sale shall be regulated by
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1 the provisions of this Code as far as applicable.
2 (e) Proceeding to tax deed. The owner of the certificate
3 of purchase shall give notice as required by Sections 22-5
4 through 22-30, and may extend the period of redemption as
5 provided by Section 21-385. At any time within 5 months prior
6 to expiration of the period of redemption from a sale under
7 this Code, the owner of a certificate of purchase may file a
8 petition and may obtain a tax deed under Sections 22-30
9 through 22-55. All proceedings for the issuance of a tax deed
10 and all tax deeds for properties sold under this Section
11 shall be subject to Sections 22-30 through 22-55. Deeds
12 issued under this Section are subject to Section 22-70. This
13 Section shall be liberally construed to that the deeds
14 provided for in this Section convey merchantable title.
15 (f) Redemptions from scavenger sales. Redemptions may be
16 made from sales under this Section in the same manner and
17 upon the same terms and conditions as redemptions from sales
18 made under the County Collector's annual application for
19 judgment and order of sale, except that in lieu of penalty
20 the person redeeming shall pay interest as follows if the
21 sale occurs before September 9, 1993:
22 (1) If redeemed within the first 2 months from the
23 date of the sale, 3% per month or portion thereof upon
24 the amount for which the property was sold;
25 (2) If redeemed between 2 and 6 months from the
26 date of the sale, 12% of the amount for which the
27 property was sold;
28 (3) If redeemed between 6 and 12 months from the
29 date of the sale, 24% of the amount for which the
30 property was sold;
31 (4) If redeemed between 12 and 18 months from the
32 date of the sale, 36% of the amount for which the
33 property was sold;
34 (5) If redeemed between 18 and 24 months from the
35 date of the sale, 48% of the amount for which the
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1 property was sold;
2 (6) If redeemed after 24 months from the date of
3 sale, the 48% herein provided together with interest at
4 6% per year thereafter.
5 If the sale occurs on or after September 9, 1993, the
6 person redeeming shall pay interest on that part of the
7 amount for which the property was sold equal to or less than
8 the full amount of delinquent taxes, special assessments,
9 penalties, interest, and costs, included in the judgment and
10 order of sale as follows:
11 (1) If redeemed within the first 2 months from the
12 date of the sale, 3% per month upon the amount of taxes,
13 special assessments, penalties, interest, and costs due
14 for each of the first 2 months, or fraction thereof.
15 (2) If redeemed at any time between 2 and 6 months
16 from the date of the sale, 12% of the amount of taxes,
17 special assessments, penalties, interest, and costs due.
18 (3) If redeemed at any time between 6 and 12 months
19 from the date of the sale, 24% of the amount of taxes,
20 special assessments, penalties, interest, and costs due.
21 (4) If redeemed at any time between 12 and 18
22 months from the date of the sale, 36% of the amount of
23 taxes, special assessments, penalties, interest, and
24 costs due.
25 (5) If redeemed at any time between 18 and 24
26 months from the date of the sale, 48% of the amount of
27 taxes, special assessments, penalties, interest, and
28 costs due.
29 (6) If redeemed after 24 months from the date of
30 sale, the 48% provided for the 24 months together with
31 interest at 6% per annum thereafter on the amount of
32 taxes, special assessments, penalties, interest, and
33 costs due.
34 The person redeeming shall not be required to pay any
35 interest on any part of the amount for which the property was
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1 sold that exceeds the full amount of delinquent taxes,
2 special assessments, penalties, interest, and costs included
3 in the judgment and order of sale.
4 Notwithstanding any other provision of this Section,
5 except for owner-occupied single family residential units
6 which are condominium units, cooperative units or dwellings,
7 the amount required to be paid for redemption shall also
8 include an amount equal to all delinquent taxes on the
9 property which taxes were delinquent at the time of sale.
10 The delinquent taxes shall be apportioned by the county
11 collector among the taxing districts in which the property is
12 situated in accordance with law. In the event that all moneys
13 received from any sale held under this Section exceed an
14 amount equal to all delinquent taxes on the property sold,
15 which taxes were delinquent at the time of sale, together
16 with all publication and other costs associated with the
17 sale, then, upon redemption, the County Collector and the
18 County Clerk shall apply the excess amount to the cost of
19 redemption.
20 (g) Bidding by county or other taxing districts. Any
21 taxing district may bid at a scavenger sale. The county
22 board of the county in which properties offered for sale
23 under this Section are located may bid as trustee for all
24 taxing districts having an interest in the taxes for the
25 nonpayment of which the parcels are offered. The County shall
26 apply on the bid the unpaid taxes due upon the property and
27 no cash need be paid. The County or other taxing district
28 acquiring a tax sale certificate shall take all steps
29 necessary to acquire title to the property and may manage and
30 operate the property so acquired.
31 When a county, or other taxing district within the
32 county, is a petitioner for a tax deed, no filing fee shall
33 be required on the petition. The county as a tax creditor and
34 as trustee for other tax creditors, or other taxing district
35 within the county shall not be required to allege and prove
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1 that all taxes and special assessments which become due and
2 payable after the sale to the county have been paid. The
3 county shall not be required to pay the subsequently accruing
4 taxes or special assessments at any time. Upon the written
5 request of the county board or its designee, the county
6 collector shall not offer the property for sale at any tax
7 sale subsequent to the sale of the property to the county
8 under this Section. The lien of taxes and special assessments
9 which become due and payable after a sale to a county shall
10 merge in the fee title of the county, or other taxing
11 district, on the issuance of a deed. The County may sell the
12 properties so acquired, or the certificate of purchase
13 thereto, and the proceeds of the sale shall be distributed to
14 the taxing districts in proportion to their respective
15 interests therein. The presiding officer of the county board,
16 with the advice and consent of the County Board, may appoint
17 some officer or person to attend scavenger sales and bid on
18 its behalf.
19 (h) Miscellaneous provisions. In the event that the
20 tract of land or lot sold at any such sale is not redeemed
21 within the time permitted by law and a tax deed is issued,
22 all moneys that may be received from the sale of properties
23 in excess of the delinquent taxes, together with all
24 publication and other costs associated with the sale, shall,
25 upon petition of any interested party to the court that
26 issued the tax deed, be distributed by the County Collector
27 pursuant to order of the court among the persons having legal
28 or equitable interests in the property according to the fair
29 value of their interests in the tract or lot. Section 21-415
30 does not apply to properties sold under this Section. Appeals
31 may be taken from the orders and judgments entered under this
32 Section as in other civil cases. The remedy herein provided
33 is in addition to other remedies for the collection of
34 delinquent taxes.
35 (Source: P.A. 88-455; incorporates 88-482; 88-670, eff.
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1 12-2-94.)
2 Section 10. The Code of Civil Procedure is amended by
3 changing Section 12-112 as follows:
4 (735 ILCS 5/12-112) (from Ch. 110, par. 12-112)
5 Sec. 12-112. What liable to enforcement. All the lands,
6 tenements, real estate, goods and chattels (except such as is
7 by law declared to be exempt) of every person against whom
8 any judgment has been or shall be hereafter entered in any
9 court, for any debt, damages, costs, or other sum of money,
10 shall be liable to be sold upon such judgment. Any real
11 property, or any beneficial interest in a land trust, held in
12 tenancy by the entirety shall not be liable to be sold upon
13 judgment entered on or after October 1, 1990 against only one
14 of the tenants, except if the property was transferred into
15 tenancy by the entirety with the sole intent to avoid the
16 payment of debts existing at the time of the transfer beyond
17 the transferor's ability to pay those debts as they become
18 due. However, any income from such property shall be subject
19 to garnishment as provided in Part 7 of this Article XII,
20 whether judgment has been entered against one or both of the
21 tenants.
22 This amendatory Act of 1995 is declarative of existing
23 law.
24 This amendatory Act of 1997 is intended as a
25 clarification of existing law and not as a new enactment.
26 (Source: P.A. 89-88, eff. 6-30-95; 89-438, eff. 12-15-95.)
27 Section 99. Effective date. This Act takes effect upon
28 becoming law.".
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1 Submitted on , 1997.
2 ______________________________ _____________________________
3 Senator Hawkinson Representative Dart
4 ______________________________ _____________________________
5 Senator Dillard Representative Lang
6 ______________________________ _____________________________
7 Senator Petka Representative Hannig
8 ______________________________ _____________________________
9 Senator Cullerton Representative Churchill
10 ______________________________ _____________________________
11 Senator Obama Representative Meyer
12 Committee for the Senate Committee for the House