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91_HB4185
LRB9109828SMdv
1 AN ACT concerning taxes.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5 Sections 22-15, 22-25, 22-40, 22-50, and 22-80 as follows:
6 (35 ILCS 200/22-15)
7 Sec. 22-15. Service of notice. The purchaser or his or
8 her assignee shall give the notice required by Section 22-10
9 by causing it to be published in a newspaper as set forth in
10 Section 22-20. In addition, the notice shall be delivered to
11 served by a sheriff (or if he or she is disqualified, to by a
12 coroner) of the county in which the property, or any part
13 thereof, is located for service upon owners who reside on any
14 part of the property sold by leaving a copy of the notice
15 with those owners personally.
16 In counties of 3,000,000 or more inhabitants where a
17 taxing district is a petitioner for tax deed pursuant to
18 Section 21-90, in lieu of service by the sheriff or coroner
19 the notice may be served by a special process server
20 appointed by the circuit court as provided in this Section.
21 The taxing district may move prior to filing one or more
22 petitions for tax deed for appointment of such a special
23 process server. The court, upon being satisfied that the
24 person named in the motion is at least 18 years of age and is
25 capable of serving notice as required under this Code, shall
26 enter an order appointing such person as a special process
27 server for a period of one year. The appointment may be
28 renewed for successive periods of one year each by motion and
29 order, and a copy of the original and any subsequent order
30 shall be filed in each tax deed case in which a notice is
31 served by the appointed person. Delivery of the notice to
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1 and service of the notice by the special process server shall
2 have the same force and effect as its delivery to and service
3 by the sheriff or coroner.
4 The same form of notice shall also be delivered to a
5 sheriff (or if he or she is disqualified to a coroner) of the
6 county in which the property, or any party thereof, is
7 located for service served upon all other owners and parties
8 interested in the property, if upon diligent inquiry they can
9 be found in the county, and upon the occupants of the
10 property in the following manner:
11 (a) as to individuals, by (1) leaving a copy of the
12 notice with the person personally or (2) by leaving a
13 copy at his or her usual place of residence with a person
14 of the family, of the age of 13 years or more, and
15 informing that person of its contents. The person making
16 the service shall cause a copy of the notice to be sent
17 by registered or certified mail, return receipt
18 requested, to that party at his or her usual place of
19 residence;
20 (b) as to public and private corporations,
21 municipal, governmental and quasi-municipal corporations,
22 partnerships, receivers and trustees of corporations, by
23 leaving a copy of the notice with the person designated
24 by the Civil Practice Law.
25 If the property sold has more than 4 dwellings or other
26 rental units, and has a managing agent or party who collects
27 rents, that person shall be deemed the occupant and shall be
28 served with notice instead of the occupants of the individual
29 units. If the property has no dwellings or rental units, but
30 economic or recreational activities are carried on therein,
31 the person directing such activities shall be deemed the
32 occupant. Holders of rights of entry and possibilities of
33 reverter shall not be deemed parties interested in the
34 property.
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1 When a party interested in the property is a trustee,
2 notice served upon the trustee shall be deemed to have been
3 served upon any beneficiary or note holder thereunder unless
4 the holder of the note is disclosed of record.
5 When a judgment is a lien upon the property sold, the
6 holder of the lien shall be served with notice if the name of
7 the judgment debtor as shown in the transcript, certified
8 copy or memorandum of judgment filed of record is identical,
9 as to given name and surname, with the name of the party
10 interested as it appears of record.
11 If any owner or party interested, upon diligent inquiry
12 and effort, cannot be found or served with notice in the
13 county as provided in this Section, and the person in actual
14 occupancy and possession is tenant to, or in possession under
15 the owners or the parties interested in the property, then
16 service of notice upon the tenant, occupant or person in
17 possession shall be deemed service upon the owners or parties
18 interested.
19 If any owner or party interested, upon diligent inquiry
20 and effort cannot be found or served with notice in the
21 county, then the person making the service shall cause a copy
22 of the notice to be sent by registered or certified mail,
23 return receipt requested, to that party at his or her
24 residence, if ascertainable.
25 Service of the notice provided for in this Section shall
26 be satisfied if the owner, occupant, or interested party is
27 served with the required notice or has actual notice of the
28 filing of the tax deed petition prior to the end of the
29 redemption period. Service upon a party as owner, occupant,
30 or interested party shall satisfy service upon that party as
31 to any other such interests held by that party in the
32 property.
33 (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
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1 (35 ILCS 200/22-25)
2 Sec. 22-25. Mailed notice. In addition to the notice
3 required to be delivered to the sheriff (or if he or she is
4 disqualified, to the coroner) served not less than 3 months
5 nor more than 5 months prior to the expiration of the period
6 of redemption, the purchaser or his or her assignee shall
7 prepare and deliver to the clerk of the Circuit Court of the
8 county in which the property is located, the notice provided
9 for in this Section, together with the statutory costs for
10 mailing the notice by certified mail, return receipt
11 requested. The form of notice to be mailed by the clerk
12 shall be identical in form to that provided by Section 22-10
13 for service upon owners residing upon the property sold,
14 except that it shall bear the signature of the clerk and
15 shall designate the parties to whom it is to be mailed. The
16 clerk may furnish the form. The clerk shall promptly mail
17 the notices delivered to him or her by certified mail, return
18 receipt requested. The certificate of the clerk that he or
19 she has mailed the notices, together with the return
20 receipts, shall be filed in and made a part of the court
21 record. The notices shall be mailed to the owners of the
22 property at their last known addresses, and to those persons
23 who are entitled to service of notice as occupants.
24 (Source: P.A. 86-949; 87-1189; 88-455.)
25 (35 ILCS 200/22-40)
26 Sec. 22-40. Issuance of deed; possession.
27 (a) If the redemption period expires and the property
28 has not been redeemed and all taxes and special assessments
29 which became due and payable subsequent to the sale have been
30 paid and all forfeitures and sales which occur subsequent to
31 the sale have been redeemed and the notices required by law
32 have been given and all advancements of public funds under
33 the police power made by a city, village or town under
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1 Section 22-35 have been paid and the petitioner has complied
2 with all the provisions of law entitling him or her to a
3 deed, the court shall so find and shall enter an order
4 directing the county clerk on the production of the
5 certificate of purchase and a certified copy of the order, to
6 issue to the purchaser or his or her assignee a tax deed.
7 The court shall insist on strict compliance with Section
8 22-10 through 22-25. Prior to the entry of an order
9 directing the issuance of a tax deed, the petitioner shall
10 furnish the court with a report of proceedings of the
11 evidence received on the application for tax deed and the
12 report of proceedings shall be filed and made a part of the
13 court record. The order itself is prima facie evidence of the
14 purchaser's or his or her assignee's compliance with all the
15 provisions of law entitling him or her to a deed.
16 (b) If taxes for years prior to the year sold remain
17 delinquent at the time of the tax deed hearing, those
18 delinquent taxes may be merged into the tax deed if the court
19 determines that all other requirements for receiving an order
20 directing the issuance of the tax deed are fulfilled and
21 makes a further determination under either paragraph (1) or
22 (2).
23 (1) Incomplete estimate.
24 (A) The property in question was purchased at
25 an annual sale; and
26 (B) the statement and estimate of forfeited
27 general taxes furnished by the county clerk pursuant
28 to Section 21-240 failed to include all delinquent
29 taxes as of the date of that estimate's issuance.
30 (2) Vacating order.
31 (A) The petitioner furnishes the court with a
32 certified copy of an order vacating a prior sale for
33 the subject property;
34 (B) the order vacating the sale was entered
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1 after the date of purchase for the subject taxes;
2 (C) the sale in error was granted pursuant to
3 paragraphs (1), (2), or (4) of subsection (b) of
4 Section 21-310 or Section 22-35; and
5 (D) the tax purchaser who received the sale in
6 error has no affiliation, direct or indirect, with
7 the petitioner in the present proceeding and that
8 petitioner has signed an affidavit attesting to the
9 lack of affiliation.
10 If delinquent taxes are merged into the tax deed pursuant to
11 this subsection, a declaration to that effect shall be
12 included in the order directing issuance of the tax deed.
13 Nothing contained in this Section shall relieve any owner
14 liable for delinquent property taxes under this Code from the
15 payment of the taxes that have been merged into the title
16 upon issuance of the tax deed.
17 (c) The county clerk is entitled to a fee of $10 in
18 counties of 3,000,000 or more inhabitants and $5 in counties
19 with less than 3,000,000 inhabitants for the issuance of the
20 tax deed. The clerk may not include in a tax deed more than
21 one property as listed, assessed and sold in one
22 description, except in cases where several properties are
23 owned by one person.
24 Upon application the court shall, enter an order to place
25 the tax deed grantee in possession of the property and may
26 enter orders and grant relief as may be necessary or
27 desirable to maintain the grantee in possession.
28 (Source: P.A. 91-564, eff. 8-14-99.)
29 (35 ILCS 200/22-50)
30 Sec. 22-50. Denial of deed. If the court refuses to enter
31 an order directing the county clerk to execute and deliver
32 the tax deed, because of the failure of the purchaser to
33 fulfill any of the above provisions, and if the purchaser, or
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1 his or her assignee has made a bona fide attempt to comply
2 with the statutory requirements for the issuance of the tax
3 deed, it shall order the return of the purchase price, costs,
4 and other taxes required to be paid by the purchaser or his
5 or her assignee forthwith, as in case of sales in error,
6 except that no interest shall be paid on the purchase price.
7 (Source: P.A. 86-1158; 86-1431; 86-1475; 87-145; 87-669;
8 87-671; 87-895; 87-1189; 88-455.)
9 (35 ILCS 200/22-80)
10 Sec. 22-80. Order of court setting aside tax deed;
11 payments to holder of deed.
12 (a) Any order of court vacating an order directing the
13 county clerk to issue a tax deed based upon a finding that
14 the property was not subject to taxation or special
15 assessment, or that the taxes or special assessments had been
16 paid prior to the sale of the property, or that the tax sale
17 was otherwise void, shall declare the tax sale to be a sale
18 in error pursuant to Section 21-310 of this Act. The order
19 shall direct the party who successfully contested the order
20 to pay county collector to refund to the tax deed grantee or
21 his or her successors and assigns (or, if a tax deed has not
22 yet issued, the holder of the certificate) the following
23 amounts:
24 (1) all taxes and special assessments purchased,
25 paid, or redeemed by the tax purchaser or his or her
26 assignee, or by the tax deed grantee or his or her
27 successors and assigns, whether before or after entry of
28 the order for tax deed, with interest at the rate of 1%
29 per month from the date each amount was paid until the
30 date of payment pursuant to this Section;
31 (2) all costs paid and posted to the judgment
32 record and not included in paragraph (1) of this
33 subsection (a); and
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1 (3) court reporter fees for the hearing on the
2 application for tax deed and transcript thereof, cost of
3 certification of tax deed order, cost of issuance of tax
4 deed, and cost of recording of tax deed; and
5 (4) amounts in satisfaction of municipal liens paid
6 by the tax purchaser or his or her assignee.
7 (b) Except in those cases described in subsection (a) of
8 this Section, and unless the court on motion of the tax deed
9 petitioner extends the redemption period to a date not later
10 than 3 years from the date of sale, any order of court
11 finding that an order directing the county clerk to issue a
12 tax deed should be vacated shall direct the party who
13 successfully contested the entry of the order to pay to the
14 tax deed grantee or his or her successors and assigns (or, if
15 a tax deed has not yet issued, the holder of the certificate)
16 within 90 days after the date of the finding:
17 (1) the amount necessary to redeem the property
18 from the sale as of the last day of the period of
19 redemption, except that, if the sale is a scavenger sale
20 pursuant to Section 21-260 of this Act, the redemption
21 amount shall not include an amount equal to all
22 delinquent taxes on such property which taxes were
23 delinquent at the time of sale; and
24 (2) amounts in satisfaction of municipal liens paid
25 by the tax purchaser or his or her assignee, and the
26 amounts specified in paragraphs (1) through (4) and (3)
27 of subsection (a) of this Section, to the extent the
28 amounts are not included in paragraph (1) of this
29 subsection (b).
30 If the payment is not made within the 90-day period, the
31 petition to vacate the order directing the county clerk to
32 issue a tax deed shall be denied with prejudice, and the
33 order directing the county clerk to issue a tax deed shall
34 remain in full force and effect. No final order vacating any
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1 order directing the county clerk to issue a tax deed shall be
2 entered pursuant to this subsection (b) until the payment has
3 been made.
4 (Source: P.A. 91-357, eff. 7-29-99.)