State of Illinois
92nd General Assembly
Legislation

   [ Search ]   [ PDF text ]   [ Legislation ]   
[ Home ]   [ Back ]   [ Bottom ]



92_HB0440

 
                                               LRB9202694SMdv

 1        AN ACT concerning taxation.

 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 21-105, 21-440, and 22-15 as follows:

 6        (35 ILCS 200/21-105)
 7        Sec.   21-105.    Liability   of  owner;  rights  of  tax
 8    purchaser. Nothing in Sections 21-90, 21-95, and 21-100 shall
 9    relieve any owner liable for delinquent property taxes  under
10    this  Code  from the payment of any delinquent taxes or liens
11    which have become null and void under those Sections.
12        Sections 21-95 and 21-100 shall not adversely affect  the
13    rights   or   interests  of  the  holder  of  any  bona  fide
14    certificate of purchase of the property for delinquent taxes.
15    However, upon acquisition of property by a governmental  unit
16    as  set  forth  in Section 21-95, the rights and interests of
17    the holder of any bona fide certificate of  purchase  of  the
18    property  for  delinquent taxes shall be limited to a sale in
19    error and a refund as provided under Section 21-310.
20    (Source: P.A. 91-177, eff. 1-1-00.)

21        (35 ILCS 200/21-440)
22        Sec. 21-440.  Action for collection of taxes and  special
23    assessments.  The  county  board,  as  trustee for all taxing
24    districts having an  interest  in  the  property's  taxes  or
25    special  assessments,  may,  at any time after final judgment
26    and order of sale against delinquent property  under  Section
27    21-180, institute a civil action in the name of the People of
28    the  State  of  Illinois  in  the circuit court for the whole
29    amount  due  for  taxes  and  special  assessments   on   the
30    delinquent  or forfeited property. Any county, city, village,
 
                            -2-                LRB9202694SMdv
 1    incorporated  town,  school  district  or   other   municipal
 2    corporation  to  which  any tax or special assessment is due,
 3    may, at any time after final judgment under  Section  21-180,
 4    institute  a  civil  action  in  its own name, in the circuit
 5    court, for the amount of the tax or special assessment due to
 6    it on the delinquent or forfeited property, and prosecute the
 7    same to final judgment. On the sale of any property following
 8    judgment in the civil  action,  the  county,  city,  village,
 9    incorporated   town,   school  district  or  other  municipal
10    corporation, interested in the collection  of  the  tax,  may
11    become  purchaser at the sale. If the property so sold is not
12    redeemed the purchaser may acquire, hold, sell or dispose  of
13    the  title  thereto, the same as individuals may do under the
14    laws  of  this  State.   In  any  action  for  delinquent  or
15    forfeited taxes, the fact that property  was  assessed  to  a
16    person  shall be prima facie evidence that the person was the
17    owner thereof, and was liable for the taxes for the  year  or
18    years  for  which  the  assessment was made. That fact may be
19    proved  by  the  introduction  in  evidence  of  the   proper
20    assessment  book  or  roll,  or  other  competent proof.  Any
21    judgment rendered for delinquent or forfeited  general  taxes
22    under  this Section shall include the costs of the action and
23    reasonable attorney's fees.
24    (Source: P.A. 86-949; 88-455.)

25        (35 ILCS 200/22-15)
26        Sec. 22-15.  Service of notice. The purchaser or  his  or
27    her  assignee shall give the notice required by Section 22-10
28    by causing it to be published in a newspaper as set forth  in
29    Section  22-20.  In addition, the notice shall be served by a
30    sheriff (or if he or she is disqualified, by  a  coroner)  of
31    the  county  in  which  the property, or any part thereof, is
32    located upon owners who reside on any part  of  the  property
33    sold  by   leaving  a  copy  of  the notice with those owners
 
                            -3-                LRB9202694SMdv
 1    personally.
 2        In counties of 3,000,000  or  more  inhabitants  where  a
 3    taxing  district  is  a  petitioner  for tax deed pursuant to
 4    Section 21-90, and in any case in which  a  county  board  is
 5    petitioner  for a tax deed pursuant to Section 21-90, in lieu
 6    of service by the sheriff or coroner the notice may be served
 7    by a special process server appointed by the circuit court as
 8    provided in this Section.  The taxing district may move prior
 9    to filing one or more petitions for tax deed for  appointment
10    of  such  a  special  process  server.  The court, upon being
11    satisfied that the person named in the motion is at least  18
12    years  of  age  and  is capable of serving notice as required
13    under this Code, shall enter an order appointing such  person
14    as  a  special  process server for a period of one year.  The
15    appointment may be renewed for successive periods of one year
16    each by motion and order, and a copy of the original and  any
17    subsequent  order  shall  be  filed  in each tax deed case in
18    which a notice is served by the appointed person.    Delivery
19    of  the  notice  to  and service of the notice by the special
20    process server shall have the same force and  effect  as  its
21    delivery to and service by the sheriff or coroner.
22        The  same  form  of  notice shall also be served upon all
23    other owners and parties interested in the property, if  upon
24    diligent  inquiry  they  can be found in the county, and upon
25    the occupants of the property in the following manner:
26             (a)  as to individuals, by (1) leaving a copy of the
27        notice with the person personally or  (2)  by  leaving  a
28        copy at his or her usual place of residence with a person
29        of  the  family,  of  the  age  of  13 years or more, and
30        informing that person of its contents.  The person making
31        the service shall cause a copy of the notice to  be  sent
32        by   registered   or   certified   mail,  return  receipt
33        requested, to that party at his or  her  usual  place  of
34        residence;
 
                            -4-                LRB9202694SMdv
 1             (b)  as   to   public   and   private  corporations,
 2        municipal, governmental and quasi-municipal corporations,
 3        partnerships, receivers and trustees of corporations,  by
 4        leaving  a  copy of the notice with the person designated
 5        by the Civil Practice Law.
 6        If the property sold has more than 4 dwellings  or  other
 7    rental units,  and has a managing agent or party who collects
 8    rents,  that person shall be deemed the occupant and shall be
 9    served with notice instead of the occupants of the individual
10    units.  If the property has no dwellings or rental units, but
11    economic or recreational activities are carried  on  therein,
12    the  person  directing  such  activities  shall be deemed the
13    occupant.  Holders of rights of entry  and  possibilities  of
14    reverter  shall  not  be  deemed  parties  interested  in the
15    property.
16        When a party interested in the  property  is  a  trustee,
17    notice  served  upon the trustee shall be deemed to have been
18    served upon any beneficiary or note holder thereunder  unless
19    the holder of the note is disclosed of record.
20        When  a  judgment  is  a lien upon the property sold, the
21    holder of the lien shall be served with notice if the name of
22    the judgment debtor as shown  in  the  transcript,  certified
23    copy or  memorandum of judgment filed of record is identical,
24    as  to  given  name  and  surname, with the name of the party
25    interested as it appears of record.
26        If any owner or party interested, upon  diligent  inquiry
27    and  effort,  cannot  be  found  or served with notice in the
28    county as provided in this Section, and the person in  actual
29    occupancy and possession is tenant to, or in possession under
30    the  owners  or  the parties interested in the property, then
31    service of notice upon the  tenant,  occupant  or  person  in
32    possession shall be deemed service upon the owners or parties
33    interested.
34        If  any  owner or party interested, upon diligent inquiry
 
                            -5-                LRB9202694SMdv
 1    and effort cannot be found  or  served  with  notice  in  the
 2    county, then the person making the service shall cause a copy
 3    of  the  notice  to  be sent by registered or certified mail,
 4    return receipt  requested,  to  that  party  at  his  or  her
 5    residence, if ascertainable.
 6    (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)

 7        Section  99.  Effective date.  This Act takes effect upon
 8    becoming law.

[ Top ]