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90_SB1193
35 ILCS 200/21-263 new
Amends the Property Tax Code. Exempts property that
contains a church from the scavenger sales held by county
collectors for delinquent property taxes. Provides that if
the property was sold at a scavenger sale before the
effective date of this provision but is still eligible for
redemption, then the redemption period for that property
shall be extended by one year.
LRB9007017PTcw
LRB9007017PTcw
1 AN ACT to amend the Property Tax Code by adding Section
2 21-263.
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 adding
6 Section 21-263 as follows:
7 (35 ILCS 200/21-263 new)
8 Sec. 21-263. Churches exempt from scavenger sales.
9 (a) After the effective date of this amendatory Act,
10 property that contains a church shall not be included in a
11 Scavenger Sale Application under Section 21-145 and shall not
12 be offered at a scavenger sale under Section 21-260.
13 (b) If property that contains a church has been sold
14 under Section 21-260 before the effective date of this
15 amendatory Act but is still eligible for redemption under
16 this Code, then the redemption period for that property shall
17 be extended by one year.
18 (c) For the purposes of this Section, "church" means a
19 building where people are accustomed to assemble for the
20 services and ceremonies of a well recognized religious
21 denomination.