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90_SB1569
35 ILCS 200/21-310
35 ILCS 200/21-345
Amends the Property Tax Code. Provides that upon
application of the tax purchaser or his or her assignee filed
within one year after the expiration of the period of
redemption or any extension thereof, the court shall declare
a sale in error (1) in certain instances of voluntary or
involuntary petitions filed within one year after the
expiration of the period of redemption or any extension
thereof (now prior to the issuance of a tax deed), (2) if the
improvements upon the property sold have been substantially
destroyed or rendered uninhabitable or otherwise unfit for
occupancy within one year after the expiration of the period
of redemption or any extension thereof (now prior to the
issuance of a tax deed), (3) if the State had an interest in
the property during the period of redemption or within one
year after the expiration of the period of redemption or any
extension thereof, or (4) if a governmental or municipal
corporation acquired title or an interest requiring
reimbursement during the period of redemption or within one
year after the expiration of the period of redemption or any
extension thereof. Provides that an application for a sale
in error shall not be denied because the grounds or reason
for a sale in error might have been determined prior to the
tax sale by a search of public records. Provides that a
person redeeming property at a time subsequent to the filing
of a petition for tax and special assessment foreclosure
proceedings or a petition for deed who does not desire to
contest the validity of the petition may redeem the property
at any time before the expiration of the period or extended
period of redemption without filing a redemption under
protest. Requires the county clerk to enter the redemption
on the record and distribute the redemption money to the
holder of the certificate of purchase upon surrender of the
certificate. Provides that the changes concerning redemptions
are declaratory of existing law. Effective immediately.
LRB9010446KDks
LRB9010446KDks
1 AN ACT to amend the Property Tax Code by changing
2 Sections 21-310 and 21-345.
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 Sections 21-310 and 21-345 as follows:
7 (35 ILCS 200/21-310)
8 Sec. 21-310. Sales in error.
9 (a) When, upon application of the county collector, tax
10 purchaser, or a municipality which owns or has owned the
11 property ordered sold, it appears to the satisfaction of the
12 court which ordered the property sold that any of the
13 following subsections are applicable, the court shall declare
14 the sale to be a sale in error:
15 (1) the property was not subject to taxation,
16 (2) the taxes or special assessments had been paid
17 prior to the sale of the property,
18 (3) there is a double assessment,
19 (4) the description is void for uncertainty,
20 (5) the assessor, chief county assessment officer,
21 board of review, or board of appeals has made an error
22 (other than an error of judgment as to the value of any
23 property), or
24 (6) prior to the tax sale a voluntary or
25 involuntary petition has been filed by or against the
26 legal or beneficial owner of the property requesting
27 relief under the provisions of 11 U.S.C. Chapter 7, 11,
28 12 or 13.
29 (b) When, upon application of the tax purchaser or his
30 or her assignee only, it appears to the satisfaction of the
31 court which ordered the property sold that any of the
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1 following subsections are applicable, the court shall declare
2 a sale in error, upon petition or application of the tax
3 purchaser filed within one year after the expiration of the
4 period of redemption or any extension thereof:
5 (1) A voluntary or involuntary petition under the
6 provisions of U.S.C. Chapter 7, 11, 12, or 13 has been
7 filed subsequent to the tax sale and within one year
8 after the expiration of the period of redemption or any
9 extension thereof prior to the issuance of the tax deed.
10 (2) The improvements upon the property sold have
11 been substantially destroyed or rendered uninhabitable or
12 otherwise unfit for occupancy subsequent to the tax sale
13 and within one year prior to the expiration of the period
14 of redemption or any extension thereof prior to the
15 issuance of the tax deed.
16 (3) There is an interest held by the United States
17 in the property sold which could not be extinguished by
18 the tax deed.
19 (4) The real property contains a hazardous
20 substance, hazardous waste, or underground storage tank
21 that would require cleanup or other removal under any
22 federal, State, or local law, ordinance, or regulation,
23 only if the tax purchaser purchased the property without
24 actual knowledge of the hazardous substance, hazardous
25 waste, or underground storage tank. This paragraph (4)
26 applies only to tax purchases occurring after January 1,
27 1990 and if the tax purchaser or his or her assignee has
28 made application for a sale in error at any time before
29 the issuance of a tax deed.
30 (5) The State of Illinois had an interest in the
31 property during the period of redemption or within one
32 year after the expiration of the period of redemption or
33 any extension thereof.
34 (6) That a governmental or municipal corporation
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1 acquired title or acquired an interest requiring
2 reimbursement under Section 22-35 during the period of
3 redemption or within one year after the expiration of the
4 period of redemption or any extension thereof.
5 A petition or application for a sale in error nor
6 interest granted under Section 21-315 shall not be denied
7 because the grounds or reason for a sale in error might have
8 been determined prior to the tax sale by a search of public
9 records.
10 If a sale is declared to be a sale in error, the county
11 clerk shall make entry in the tax judgment, sale, redemption
12 and forfeiture record, that the property was erroneously
13 sold, and the county collector shall, on demand of the owner
14 of the certificate of purchase, refund the amount paid, pay
15 any interest and costs as may be ordered under Sections
16 21-315 through 21-335, and cancel the certificate so far as
17 it relates to the property. The county collector shall deduct
18 from the accounts of the appropriate taxing bodies their pro
19 rata amounts paid.
20 (Source: P.A. 88-455; 88-676, eff. 12-14-94.)
21 (35 ILCS 200/21-345)
22 Sec. 21-345. Right of redemption.
23 (a) Property sold under this Code may be redeemed only
24 by those persons having a right of redemption as defined in
25 this Section and only in accordance with this Code.
26 A right to redeem property from any sale under this Code
27 shall exist in any owner or person interested in that
28 property, other than an undisclosed beneficiary of an
29 Illinois land trust, whether or not the interest in the
30 property sold is recorded or filed. Any redemption shall be
31 presumed to have been made by or on behalf of the owners and
32 persons interested in the property and shall inure to the
33 benefit of the persons having the legal or equitable title to
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1 the property redeemed, subject to the right of the person
2 making the redemption to be reimbursed by the persons
3 benefited. No redemption shall be held invalid by reason of
4 the failure of the person redeeming to have recorded or filed
5 the document evidencing an interest in the property prior to
6 redemption, other than an undisclosed beneficiary of an
7 Illinois land trust.
8 (b) Any person redeeming under this Section at a time
9 subsequent to the filing of a petition under Section 22-30 or
10 21-445, who does not desire to contest the validity of the
11 petition for tax deed, may redeem the property at any time
12 before the expiration of the period of redemption or extended
13 period of redemption without filing a redemption under
14 protest. The county clerk shall enter the redemption as
15 provided in Section 21-230 and shall distribute the
16 redemption money deposited with the clerk to the holder of
17 the certificate of purchase upon surrender of the
18 certificate. The changes made by this amendatory Act of 1998
19 are declaratory of existing law and shall not be construed as
20 a new enactment.
21 (Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
22 86-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189;
23 88-455.)
24 Section 99. Effective date. This Act takes effect upon
25 becoming law.