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91_HB4071
LRB9109830SMpr
1 AN ACT to amend the Property Tax Code by changing
2 Sections 21-310, 21-405, and 22-10.
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, 21-405, and 22-10 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),
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, or
29 (7) a municipality has acquired the property (i)
30 through the foreclosure of a lien authorized under
31 Section 11-31-1 of the Illinois Municipal Code or through
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1 a judicial deed issued under that Section or (ii) through
2 foreclosure of a receivership certificate lien.
3 (b) When, only upon application of the tax purchaser or
4 his or her assignee only, filed prior to the date on which
5 the county clerk actually issues a tax deed to the tax
6 purchaser or his or her assignee, it appears to the
7 satisfaction of the court which ordered the property sold
8 that any of the following subsections are applicable, the
9 court shall declare a sale in error:
10 (1) A voluntary or involuntary petition under the
11 provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
12 filed subsequent to the tax sale and prior to the date on
13 which the county clerk actually issues a tax deed to the
14 tax purchaser or his or her assignee issuance of the tax
15 deed.
16 (2) The improvements upon the property sold have
17 been substantially destroyed or rendered uninhabitable or
18 otherwise unfit for occupancy subsequent to the tax sale
19 and prior to the date on which the county clerk actually
20 issues a tax deed to the tax purchaser or his or her
21 assignee issuance of the tax deed.
22 (3) There is an interest held by the United States
23 in the property sold which could not be extinguished by
24 the tax deed.
25 (4) The real property contains a hazardous
26 substance, hazardous waste, or underground storage tank
27 that would require cleanup or other removal under any
28 federal, State, or local law, ordinance, or regulation,
29 only if the tax purchaser purchased the property without
30 actual knowledge of the hazardous substance, hazardous
31 waste, or underground storage tank. This paragraph (4)
32 applies only to tax purchases occurring after January 1,
33 1990 and if the tax purchaser or his or her assignee has
34 made application for a sale in error at any time before
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1 the issuance of a tax deed.
2 (5) The State of Illinois had an interest in the
3 property at the time of the tax sale, during the period
4 of redemption, or prior to the date on which the county
5 clerk actually issues a tax deed to the tax purchaser or
6 his or her assignee.
7 (6) A governmental or municipal corporation
8 acquired title or acquired an interest requiring
9 reimbursement under Section 22-35 at the time of the tax
10 sale, during the period of redemption, or prior to the
11 date on which the county clerk actually issues a tax deed
12 to the tax purchaser or his or her assignee.
13 (7) That taxes for a year prior to the year for
14 which the taxes were sold have become due and payable
15 subsequent to the tax sale.
16 If a sale is declared to be a sale in error, the county
17 clerk shall make entry in the tax judgment, sale, redemption
18 and forfeiture record, that the property was erroneously
19 sold, and the county collector shall, on demand of the owner
20 of the certificate of purchase, refund the amount paid, pay
21 any interest and costs as may be ordered under Sections
22 21-315 through 21-335, and cancel the certificate so far as
23 it relates to the property. The county collector shall deduct
24 from the accounts of the appropriate taxing bodies their pro
25 rata amounts paid. Neither an application for a sale in
26 error nor interest granted under Section 21-315 shall be
27 denied because the grounds or reason for a sale in error
28 might have been determined prior to the tax sale by a search
29 of public records. One petition or application for sale in
30 error may include all parcels held by a single tax purchaser
31 or his or her assignee.
32 (Source: P.A. 91-177, eff. 1-1-00; 91-357, eff. 7-29-99.)
33 (35 ILCS 200/21-405)
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1 Sec. 21-405. Taxes or special assessments withdrawn, or
2 forfeited, or unpaid. When property has been forfeited for
3 delinquent general taxes or special assessments, or when
4 property is not sold at a tax sale although a judgment
5 entered under Section 21-175 of this Code has not been paid
6 or satisfied, a person desiring to purchase the property
7 shall make application to the county clerk. The application
8 shall be accompanied by a fee of $10 in counties with
9 3,000,000 or more inhabitants and $5 in counties with less
10 than 3,000,000 inhabitants for each item on which application
11 is made. The county clerk shall promptly send notice by
12 registered or certified mail, return receipt requested, to
13 the party in whose name the general taxes were last assessed
14 or paid. The notice shall adequately describe the property,
15 shall state the name and address of the party in whose name
16 the general taxes were last assessed or paid, shall recite
17 that application has been made to purchase the property for
18 forfeited, unpaid taxes or special assessments and that the
19 property will be sold unless redemption or payment is made
20 within 30 days of the mailing of notice. For 30 days after
21 the mailing, the property may be redeemed under Section
22 21-370 or the taxes may be paid.
23 If redemption or payment is not made, the county clerk
24 shall receive from the purchaser the amount due on forfeited
25 special assessments, together with the interest, costs and
26 penalties thereon fixed by law, and shall issue an order to
27 the county collector directing him or her to receive from the
28 purchaser the amount of the forfeited general taxes or unpaid
29 taxes, together with the costs, interest, fees and forfeiture
30 interest provided in Section 21-370. In the order, the county
31 clerk shall recite the amounts received by him or her on
32 account of forfeited special assessments and shall direct the
33 county collector to issue a receipt in the form of a
34 certificate of purchase. Upon presentation of the order of
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1 the county clerk, the county collector shall receive the
2 amount due on account of forfeited general taxes, and shall
3 issue a receipt therefor in the form of a certificate of
4 purchase.
5 The certificate of purchase shall set forth a description
6 of the property, and the amount paid by the purchaser on
7 account of general taxes and special assessments, and shall
8 be countersigned by the county clerk. When so countersigned,
9 the certificate of purchase shall be evidence of the sale of
10 the property and of the receipt by the county collector of
11 the amounts ordered to be received by him or her by the
12 county clerk on account of general taxes, and evidence of
13 receipt by the county clerk of the amount received by him or
14 her on account of forfeited special assessments. A
15 certificate of purchase shall not be valid until it is
16 countersigned by the county clerk. Upon countersigning the
17 certificate, the county clerk shall make a proper entry of
18 the sale of the property on the appropriate books, and charge
19 the amount of the sale money of forfeited or unpaid general
20 taxes to the collector.
21 Property purchased under this Section shall be subject to
22 redemption, notice, etc., the same as if sold under Section
23 21-110 through 21-120. Any special assessment which has been
24 withdrawn from collection by the municipality levying it
25 shall not be subject to sale, but the purchaser, prior to the
26 entry of any order for the issuance of a tax deed based on a
27 sale under this Section, shall pay to the officer entitled to
28 receive the amount due on all the withdrawn special
29 assessments. The purchaser may file his or her receipts with
30 the county clerk and have them posted on the tax judgment,
31 sale, redemption and forfeiture record at the same rate of
32 penalty and in the same manner as in the case of payment of
33 taxes and special assessments accruing after the sale, as
34 provided in Section 21-355.
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1 (Source: P.A. 87-669; 88-455.)
2 (35 ILCS 200/22-10)
3 Sec. 22-10. Notice of expiration of period of
4 redemption. A purchaser or assignee shall not be entitled to
5 a tax deed to the property sold unless, not less than 3
6 months nor more than 5 months prior to the expiration of the
7 period of redemption, he or she delivers to the sheriff (or
8 if he or she is disqualified, to the coroner), gives notice
9 of the sale and the date of expiration of the period of
10 redemption for service upon to the owners, occupants and
11 parties interested in the property as provided below.
12 The Notice to be given to the parties shall be in at
13 least 10 point type in the following form completely filled
14 in:
15 TAX DEED NO. .................... FILED ....................
16 TAKE NOTICE
17 County of ...............................................
18 Date Premises Sold ......................................
19 Certificate No. ........................................
20 Sold for General Taxes of (year) ........................
21 Sold for Special Assessment of (Municipality)
22 and special assessment number ...........................
23 Warrant No. ................ Inst. No. .................
24 THIS PROPERTY HAS BEEN SOLD FOR
25 DELINQUENT TAXES
26 Property located at .........................................
27 Legal Description or Property Index No. .....................
28 .............................................................
29 .............................................................
30 This notice is to advise you that the above property has
31 been sold for delinquent taxes and that the period of
32 redemption from the sale will expire on .....................
33 .............................................................
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1 The amount to redeem is subject to increase at 6 month
2 intervals from the date of sale and may be further increased
3 if the purchaser at the tax sale or his or her assignee pays
4 any subsequently accruing taxes or special assessments to
5 redeem the property from subsequent forfeitures or tax sales.
6 Check with the county clerk as to the exact amount you owe
7 before redeeming.
8 This notice is also to advise you that a petition has
9 been filed for a tax deed which will transfer title and the
10 right to possession of this property if redemption is not
11 made on or before ...........................................
12 This matter is set for hearing in the Circuit Court of
13 this county in ...., Illinois on .....
14 You may be present at this hearing but your right to
15 redeem will already have expired at that time.
16 YOU ARE URGED TO REDEEM IMMEDIATELY
17 TO PREVENT LOSS OF PROPERTY
18 Redemption can be made at any time on or before .... by
19 applying to the County Clerk of ...., County, Illinois at the
20 County Court House in ...., Illinois.
21 For further information contact the County Clerk.
22 ..........................
23 Purchaser or Assignee.
24 In counties with 3,000,000 or more inhabitants, the
25 notice shall also state the address, room number and time at
26 which the matter is set for hearing.
27 This amendatory Act of 1996 applies only to matters in
28 which a petition for tax deed is filed on or after the
29 effective date of this amendatory Act of 1996.
30 (Source: P.A. 91-357, eff. 7-29-99.)