State of Illinois
92nd General Assembly
Legislation

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92_SB0496eng

 
SB496 Engrossed                                LRB9202790TAtm

 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    Section 22-40 as follows:

 6        (35 ILCS 200/22-40)
 7        Sec. 22-40.  Issuance of deed; possession.
 8        (a)  If the redemption period expires  and  the  property
 9    has  not  been redeemed and all taxes and special assessments
10    which became due and payable subsequent to the sale have been
11    paid and all forfeitures and sales which occur subsequent  to
12    the  sale  have been redeemed and the notices required by law
13    have been given and all advancements of  public  funds  under
14    the  police  power  made  by  a  city,  village or town under
15    Section 22-35 have been paid and the petitioner has  complied
16    with  all  the  provisions  of  law entitling him or her to a
17    deed, the court shall  so  find  and  shall  enter  an  order
18    directing   the   county  clerk  on  the  production  of  the
19    certificate of purchase and a certified copy of the order, to
20    issue to the purchaser or his or her  assignee  a  tax  deed.
21    The  court  shall  insist  on  strict compliance with Section
22    22-10  through  22-25.   Prior  to  the  entry  of  an  order
23    directing the issuance of a tax deed,  the  petitioner  shall
24    furnish  the  court  with  a  report  of  proceedings  of the
25    evidence received on the application for  tax  deed  and  the
26    report  of  proceedings shall be filed and made a part of the
27    court record.
28        (b)  If taxes for years prior to the year or  years  sold
29    are  or  become  remain  delinquent subsequent to the date of
30    sale, the court shall find that the lien of at  the  time  of
31    the tax deed hearing, those delinquent taxes has been or will
 
SB496 Engrossed             -2-                LRB9202790TAtm
 1    be  may  be  merged  into the tax deed grantee's title if the
 2    court determines that the  tax  deed  grantee  or  any  prior
 3    holder  of  the  certificate  of  purchase,  or any person or
 4    entity under  common  ownership  or  control  with  any  such
 5    grantee  or  prior holder of the certificate of purchase, was
 6    at no time the holder of any certificate of purchase for  the
 7    years  sought  to  be  merged.  all  other  requirements  for
 8    receiving an order directing the issuance of the tax deed are
 9    fulfilled  and  makes  a  further  determination under either
10    paragraph (1) or (2).
11             (1)  Incomplete estimate.
12                  (A)  The property in question was purchased  at
13             an annual sale; and
14                  (B)  the  statement  and  estimate of forfeited
15             general taxes furnished by the county clerk pursuant
16             to Section 21-240 failed to include  all  delinquent
17             taxes as of the date of that estimate's issuance.
18             (2)  Vacating order.
19                  (A)  The  petitioner furnishes the court with a
20             certified copy of an order vacating a prior sale for
21             the subject property;
22                  (B)  the order vacating the  sale  was  entered
23             after the date of purchase for the subject taxes;
24                  (C)  the  sale in error was granted pursuant to
25             paragraphs (1), (2), or (4)  of  subsection  (b)  of
26             Section 21-310 or Section 22-35; and
27                  (D)  the tax purchaser who received the sale in
28             error  has  no affiliation, direct or indirect, with
29             the petitioner in the present  proceeding  and  that
30             petitioner  has signed an affidavit attesting to the
31             lack of affiliation.
32    If delinquent taxes are merged into the tax deed pursuant  to
33    this  subsection,  the  court  shall enter an order declaring
34    which specific taxes have been or will be merged into the tax
 
SB496 Engrossed             -3-                LRB9202790TAtm
 1    deed title and directing  the  county  treasurer  and  county
 2    clerk to reflect that declaration in the warrant and judgment
 3    records;  provided,  that  no  such  order shall be effective
 4    until a tax deed  has  been  issued  and  timely  recorded  a
 5    declaration  to  that  effect  shall be included in the order
 6    directing issuance of the tax deed. Nothing contained in this
 7    Section  shall  relieve  any  owner  liable  for   delinquent
 8    property  taxes under this Code from the payment of the taxes
 9    that have been merged into the title upon issuance of the tax
10    deed.
11        (c)  The county clerk is entitled to  a  fee  of  $10  in
12    counties  of 3,000,000 or more inhabitants and $5 in counties
13    with less than 3,000,000 inhabitants for the issuance of  the
14    tax  deed.  The clerk may not include in a tax deed more than
15    one  property  as   listed,  assessed   and   sold   in   one
16    description,  except  in  cases  where several properties are
17    owned by one person.
18        Upon application the court shall, enter an order to place
19    the tax deed grantee in possession of the  property  and  may
20    enter  orders  and  grant  relief  as  may  be  necessary  or
21    desirable to maintain the grantee in possession.
22        (d)  The  court shall retain jurisdiction to enter orders
23    pursuant to subsections (b) and (c) of  this  Section.   This
24    amendatory   Act  of  the  92nd  General  Assembly  shall  be
25    construed as being declarative of existing law and not  as  a
26    new enactment.
27    (Source: P.A. 91-564, eff. 8-14-99.)

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