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91_SB1692
LRB9111509SMdv
1 AN ACT to amend the Property Tax Code by changing
2 Sections 20-180 and 20-190.
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 20-180 and 20-190 as follows:
7 (35 ILCS 200/20-180)
8 Sec. 20-180. Uncollectible delinquent real estate taxes
9 and special assessments. In cases where general taxes levied
10 on real property have been delinquent for a period of 20 30
11 years, the taxes shall be presumed to be uncollectible. In
12 those cases, the County Clerk and the County Collector shall
13 enter upon the tax records in their respective offices where
14 those taxes appear the word "Uncollectible", and shall adjust
15 the books and records of their respective offices as provided
16 in this Code. In cases where any installments of special
17 assessments or special taxes levied on real property have
18 been delinquent for a period of 30 years, the installments
19 shall be presumed to be uncollectible. In those cases, the
20 Collector of the municipality which levied the special
21 assessment or special tax and the County Clerk and the County
22 Collector shall enter upon the tax records in their
23 respective offices where those assessments or taxes appear
24 the word "Uncollectible" and shall adjust the books and
25 records of their respective offices. When taxes have been
26 designated "uncollectible" under this Section, the
27 municipality may use any money it holds for payment of the
28 special assessments or special taxes for improvements similar
29 to the projects for which the moneys were collected, and for
30 the purchase of real or personal property, in connection with
31 those improvements.
-2- LRB9111509SMdv
1 (Source: P.A. 80-615; 88-455.)
2 (35 ILCS 200/20-190)
3 Sec. 20-190. Statute of limitation for collection of
4 delinquent real estate taxes and special assessments.
5 (a) If a taxpayer owes arrearages of taxes for a reason
6 other than administrative error, actions for the collection
7 of any delinquent general tax, or the enforcement or
8 foreclosure of the tax lien shall be commenced within 20 30
9 years after the tax became delinquent, and not thereafter.
10 After 20 30 years the tax lien shall be discharged and
11 released.
12 Actions for the collection of any delinquent installments
13 of special assessments or special taxes, or the enforcement
14 or foreclosure of the special assessment lien shall be
15 commenced within 30 years after the installments became
16 delinquent. After 30 years the lien for the installments
17 shall be discharged and released.
18 (b) If a taxpayer owes arrearages of taxes due to an
19 administrative error, the county may not bill, collect, claim
20 a lien for, or sell the arrearages of taxes for tax years
21 earlier than the 2 most recent tax years, including the
22 current tax year.
23 (c) For purposes of this Section, "administrative error"
24 includes but is not limited to failure to include an
25 extension for a taxing district on the tax bill, an error in
26 the calculations of tax rates or extensions or any other
27 mathematical error by the county clerk, or a defective coding
28 by the county, but does not include a failure by the county
29 to send a tax bill to the taxpayer, the failure by the
30 taxpayer to notify the assessor of a change in the tax-exempt
31 status of property, or any error concerning the assessment of
32 the property.
33 (Source: P.A. 88-455; 89-617, eff. 9-1-96.)
-3- LRB9111509SMdv
1 Section 99. Effective date. This Act takes effect
2 January 1, 2001.