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|[ Senate Amendment 009 ]|
92_SB1666sam003 LRB9210095SMdvam07 1 AMENDMENT TO SENATE BILL 1666 2 AMENDMENT NO. . Amend Senate Bill 1666, AS AMENDED, 3 by replacing everything after the enacting clause with the 4 following: 5 "Section 5. The Property Tax Code is amended by changing 6 Sections 15-10, 21-310, 21-315, 21-320, 21-325, 21-330, and 7 21-335 and by adding Section 21-251 as follows: 8 (35 ILCS 200/15-10) 9 Sec. 15-10. Exempt property; procedures for 10 certification. All property granted an exemption by the 11 Department pursuant to the requirements of Section 15-5 and 12 described in the Sections following Section 15-30 and 13 preceding Section 16-5, to the extent therein limited, is 14 exempt from taxation. In order to maintain that exempt 15 status, the titleholder or the owner of the beneficial 16 interest of any property that is exempt must file with the 17 chief county assessment officer, on or before January 31 of 18 each year (May 31 in the case of property exempted by Section 19 15-170), an affidavit stating whether there has been any 20 change in the ownership or use of the property or the status 21 of the owner-resident, or that a disabled veteran who 22 qualifies under Section 15-165 owned and used the property as -2- LRB9210095SMdvam07 1 of January 1 of that year. The nature of any change shall be 2 stated in the affidavit. Failure to file an affidavit 3 shall, in the discretion of the assessment officer, 4 constitute cause to terminate the exemption of that property, 5 notwithstanding any other provision of this Code. Owners of 5 6 or more such exempt parcels within a county may file a single 7 annual affidavit in lieu of an affidavit for each parcel. 8 The assessment officer, upon request, shall furnish an 9 affidavit form to the owners, in which the owner may state 10 whether there has been any change in the ownership or use of 11 the property or status of the owner or resident as of January 12 1 of that year. The owner of 5 or more exempt parcels shall 13 list all the properties giving the same information for each 14 parcel as required of owners who file individual affidavits. 15 However, titleholders or owners of the beneficial 16 interest in any property exempted under any of the following 17 provisions are not required to submit an annual filing under 18 this Section: 19 (1) Section 15-45 (burial grounds) in counties of 20 less than 3,000,000 inhabitants and owned by a 21 not-for-profit organization. 22 (2) Section 15-40. 23 (3) Section 15-50 (United States property). 24
(4) As is otherwise provided in Sections 15-170 and25 15-175 (senior and general homestead exemptions).26 If there is a change in use or ownership, however, notice 27 must be filed pursuant to Section 15-20. 28 Annual application for homestead exemptions shall be 29 filed as provided in Section 15-170 (senior citizens 30 homestead exemption), Section 15-172 (senior citizens 31 assessment freeze homestead exemption), and Section 15-175 32 (general homestead exemption), respectively. 33 (Source: P.A. 92-333, eff. 8-10-01.) -3- LRB9210095SMdvam07 1 (35 ILCS 200/21-251 new) 2 Sec. 21-251. Registry of owners of certificates of 3 purchase. 4 (a) The county clerk of each county shall create and 5 maintain a registry system that permanently records the 6 names, addresses, and telephone numbers of owners or 7 assignees of certificates of purchase issued pursuant to any 8 tax sale conducted under this Code. The registry may consist 9 of a single record or a combination of records maintained in 10 paper or electronic form and may include copies of records 11 kept by the county treasurer for other purposes, all to be 12 used as the county clerk deems appropriate to carry out the 13 purposes of this Section. The information in the registry 14 shall be made available to the public. 15 (b) The county clerk of each county is authorized to 16 promulgate reasonable rules, procedures, and forms for 17 purposes of creating and maintaining the registry and for 18 access to the registry information by members of the public. 19 In counties with 3,000,000 or more inhabitants, any owner of 20 a certificate of purchase pursuant to assignment may elect 21 whether to register that assignment as provided in this 22 Section, but all owners of certificates of purchase shall be 23 subject to the provisions of subsection (d) of this Section. 24 In counties with less than 3,000,000 inhabitants, the county 25 clerk shall provide by rule whether registration of 26 assignments of certificates of purchase shall be elective or 27 mandatory. 28 (c) The owner of a certificate of purchase pursuant to 29 assignment, in order to register that assignment, shall 30 submit to the county clerk the owner's name, address, and 31 telephone number in accordance with any rules, procedures, 32 and forms promulgated by the clerk. Any registered owner of a 33 certificate of purchase may update the registration at any 34 time without charge by submitting to the county clerk any -4- LRB9210095SMdvam07 1 lawful change of name, address, or telephone number. 2 (d) If notice is required to be given to the owner of 3 the certificate of purchase in any proceeding, whether 4 judicial or administrative, affecting a tax sale conducted 5 under any provision of this Code, the notice may be directed 6 to the most recent owner of the certificate of purchase 7 appearing in the county clerk's registry under this Section. 8 Any notice that has been directed as provided in this Section 9 shall be conclusively presumed to be properly directed to the 10 owner of the certificate of purchase for all purposes related 11 to the proceeding in which the notice is given. No objection 12 or assertion by any assignee of a certificate of purchase in 13 any proceeding shall be heard on grounds that a notice to the 14 tax purchaser was misdirected, unless that assignee's current 15 and lawful name, address, and telephone number were submitted 16 to the county clerk's registry at the time of the notice in 17 question. 18 (e) The county clerk may assess an automation fee of no 19 more than $10 to be paid by the owner of the certificate of 20 purchase for each assignment of the certificate that is 21 registered under this Section. The fee shall be collected in 22 the same manner as other fees and costs and shall be held by 23 the county clerk in a fund for purposes of automating his or 24 her office. The fee provided for under this Section shall not 25 be chargeable to the cost of redemption under Section 21-355 26 nor shall it be posted under Section 21-360 of this Code. 27 (35 ILCS 200/21-310) 28 Sec. 21-310. Sales in error. 29 (a) When, upon application of the county collector, the 30 owner of the certificate of purchase, or a municipality which 31 owns or has owned the property ordered sold, it appears to 32 the satisfaction of the court which ordered the property sold 33 that any of the following subsections are applicable, the -5- LRB9210095SMdvam07 1 court shall declare the sale to be a sale in error: 2 (1) the property was not subject to taxation, or 3 all or any part of the lien of taxes sold has become null 4 and void pursuant to Section 21-95 or unenforceable 5 pursuant to subsection (c) of Section 18-250 or 6 subsection (b) of Section 22-40, 7 (2) the taxes or special assessments had been paid 8 prior to the sale of the property, 9 (3) there is a double assessment, 10 (4) the description is void for uncertainty, 11 (5) the assessor, chief county assessment officer, 12 board of review, board of appeals, or other county 13 official has made an error (other than an error of 14 judgment as to the value of any property), 15 (5.5) the owner of the homestead property had 16 tendered timely and full payment to the county collector 17 that the owner reasonably believed was due and owing on 18 the homestead property, and the county collector did not 19 apply the payment to the homestead property; provided 20 that this provision applies only to homeowners, not their 21 agents or third-party payors, 22 (6) prior to the tax sale a voluntary or 23 involuntary petition has been filed by or against the 24 legal or beneficial owner of the property requesting 25 relief under the provisions of 11 U.S.C. Chapter 7, 11, 26 12, or 13, or 27 (7) the property is owned by the United States, the 28 State of Illinois, a municipality, or a taxing district. 29 (b) When, upon application of the owner of the 30 certificate of purchase only, it appears to the satisfaction 31 of the court which ordered the property sold that any of the 32 following subsections are applicable, the court shall declare 33 the sale to be a sale in error: 34 (1) A voluntary or involuntary petition under the -6- LRB9210095SMdvam07 1 provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been 2 filed subsequent to the tax sale and prior to the 3 issuance of the tax deed. 4 (2) The improvements upon the property sold have 5 been substantially destroyed or rendered uninhabitable or 6 otherwise unfit for occupancy subsequent to the tax sale 7 and prior to the issuance of the tax deed. 8 (3) There is an interest held by the United States 9 in the property sold which could not be extinguished by 10 the tax deed. 11 (4) The real property contains a hazardous 12 substance, hazardous waste, or underground storage tank 13 that would require cleanup or other removal under any 14 federal, State, or local law, ordinance, or regulation, 15 only if the tax purchaser purchased the property without 16 actual knowledge of the hazardous substance, hazardous 17 waste, or underground storage tank. This paragraph (4) 18 applies only to tax purchases occurring after January 1,19 1990 andif the owner of the certificate of purchase has 20 made application for a sale in error at any time before 21 the issuance of a tax deed. 22 (c) When the county collector discovers, within one year 23 after the date of sale if taxes were sold at an annual tax 24 sale or within 180 days after the date of sale if taxes were 25 sold at a scavenger tax sale, that a tax sale should not have 26 occurred for one or more of the reasons set forth in 27 subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this 28 Section, the county collector shall notify the last known 29 owner of the certificate of purchase by certified and regular 30 mail, or other means reasonably calculated to provide actual 31 notice, that the county collector intends to declare an 32 administrative sale in error and of the reasons therefor, 33 including documentation sufficient to establish the reason 34 why the sale should not have occurred. The owner of the -7- LRB9210095SMdvam07 1 certificate of purchase may object in writing within 28 days 2 after the date of the mailing by the county collector. If an 3 objection is filed, the county collector shall not 4 administratively declare a sale in error, but may apply to 5 the circuit court for a sale in error as provided in 6 subsection (a) of this Section. Thirty days following the 7 receipt of notice by the last known owner of the certificate 8 of purchase, or within a reasonable time thereafter, the 9 county collector shall make a written declaration, based upon 10 clear and convincing evidence, that the taxes were sold in 11 error and shall deliver a copy thereof to the county clerk 12 within 30 days after the date the declaration is made for 13 entry in the tax judgment, sale, redemption, and forfeiture 14 record pursuant to subsection (d) of this Section. The county 15 collector shall promptly notify the last known owner of the 16 certificate of purchase of the declaration by regular mail 17 and shall promptly pay the amount of the tax sale, together 18 with interest and costs as provided in Section 21-315, upon 19 surrender of the original certificate of purchase. 20 (d) If a sale is declared to be a sale in error, the 21 county clerk shall make entry in the tax judgment, sale, 22 redemption and forfeiture record, that the property was 23 erroneously sold, and the county collector shall, on demand 24 of the owner of the certificate of purchase, refund the 25 amount paid, pay any interest and costs as may be ordered 26 under Sections 21-315 through 21-335, and cancel the 27 certificate so far as it relates to the property. The county 28 collector shall deduct from the accounts of the appropriate 29 taxing bodies their pro rata amounts paid. 30 (Source: P.A. 91-177, eff. 1-1-00; 91-357, eff. 7-29-99; 31 91-924, eff. 1-1-01; 92-224, eff. 1-1-02.) 32 (35 ILCS 200/21-315) 33 Sec. 21-315. Refund of costs; interest on refund. -8- LRB9210095SMdvam07 1 (a) If The court which ordersa sale in error under 2 Section 21-310, 22-35, or 22-50 is declared, the amount 3 refunded shall also include award a refund ofall costs paid 4 by the owner of the certificate of purchase or his or her 5 assignor which were posted to the tax judgment, sale, 6 redemption and forfeiture record. 7 (b) In those cases which arise solely under grounds set 8 forth in Section 21-310, the amount refunded courtshall also 9 include awardinterest on the refund of the amount paid for 10 the certificate of purchase, except as otherwise provided in 11 this Section. Interest shall be awarded and paid to the tax 12 purchaser at the rate of 1% per month from the date of sale 13 to the date of payment, or in an amount equivalent to the 14 penalty interest which would be recovered on a redemption at 15 the time of payment pursuant to the order for sale in error, 16 whichever is less. Interest shall not be paid when the sale 17 in error is made pursuant to paragraph (2) or (4) of 18 subsection (b) of Section 21-310, Section 22-35, Section 19 22-50, any ground not enumerated in Section 21-310, or in any 20 other case where the court determines that the tax purchaser 21 had actual knowledge prior to the sale of the grounds on 22 which the sale is declared to be erroneous. 23 (c) When the county collector files a petition for sale 24 in error under Section 21-310 and mails a notice thereof by 25 certified or registered mail to the last known owner of the 26 certificate of purchase tax purchaser, any interest otherwise 27 payable under this Section shall cease to accrue as of the 28 date the petition is filed, unless the tax purchaser agrees 29 to an order for sale in error upon the presentation of the 30 petition to the court. Notices under this subsection may be 31 mailed to the last known originalowner of the certificate of 32 purchase , or to the latest assignee, if known. When the 33 owner of the certificate of purchase contests the collector's 34 petition solely to determine whether the grounds for sale in -9- LRB9210095SMdvam07 1 error are such as to support a claim for interest, the court 2 may direct that the principal amount of the refund be paid to 3 the owner of the certificate of purchase forthwith. If the 4 court thereafter determines that a claim for interest lies 5 under this Section, it shall award such interest from the 6 date of sale to the date the principal amount was paid. 7 (Source: P.A. 92-224, eff. 1-1-02.) 8 (35 ILCS 200/21-320) 9 Sec. 21-320. Refund of other taxes paid by holder of 10 certificate of purchase. If a sale in error under Section 11 21-310, 22-35, or 22-50 is declared, the amount refunded 12 shall also include The court which orders a sale in error13 shall order the refund of allother taxes paid or redeemed by 14 the owner of the certificate of purchase or his or her 15 assignor subsequent to the tax sale, together with interest 16 on those other taxes under the same terms as interest is 17 otherwise payable under Section 21-315. The interest under 18 this subsection shall be calculated at the rate of 1% per 19 month from the date the other taxes were paid and not from 20 the date of sale. The collector shall take credit in 21 settlement of his or her accounts for the refund of the other 22 taxes as in other cases of sale in error under Section 23 21-310. 24 (Source: P.A. 92-224, eff. 1-1-02.) 25 (35 ILCS 200/21-325) 26 Sec. 21-325. Orders forPayment of interest - Counties 27 of 3,000,000 or more. In counties with 3,000,000 or more 28 inhabitants, all payments orders for paymentof interest or 29 costs under Sections 21-315 and 21-320 and subsection (c) of 30 Section 21-310 shall be paid as provided in Sections 21-330, 31 21-335 and 21-340. In all other counties, the county 32 treasurer may determine in his or her discretion whether -10- LRB9210095SMdvam07 1 payment of interest and costs shall be made as provided in 2 Sections 21-330, 21-335 and 21-340. In the other counties, 3 where the treasurer determines not to make payment as 4 provided in those subsections, the treasurer shall pay any 5 interest or costs awardedunder this Section pro rata from 6 those accounts where the principal refund of the tax sale 7 purchase price under Section 21-310 is taken. 8 (Source: P.A. 86-286; 86-415; 87-669; 88-455.) 9 (35 ILCS 200/21-330) 10 Sec. 21-330. Fund for payment of interest. In counties 11 of under 3,000,000 inhabitants, the county board may impose a 12 fee of up to $60, which shall be paid to the county 13 collector, upon each person purchasing any property at a sale 14 held under this Code, prior to the issuance of any 15 certificate of purchase. Each person purchasing any property 16 at a sale held under this Code in a county with 3,000,000 or 17 more inhabitants shall pay to the county collector, prior to 18 the issuance of any certificate of purchase, a fee of $100 19 for each item purchased. That amount shall be included in 20 the price paid for the certificate of purchase and the amount 21 required to redeem under Section 21-355. 22 All sums of money received under this Section shall be 23 paid by the collector to the county treasurer of the county 24 in which the property is situated for deposit into a special 25 fund. It shall be the duty of the county treasurer, as 26 trustee of the fund, to invest the principal and income of 27 the fund from time to time, if not immediately required for 28 payments under this Section, in investments as are authorized 29 by Sections 3-10009 and 3-11002 of the Counties Code. The 30 fund shall be held to pay satisfy orders for payment of31 interest and costs by obtained againstthe county treasurer 32 as trustee of the fund. No payment shall be made from the 33 fund except by order of the court declaring a sale in error -11- LRB9210095SMdvam07 1 under Section 21-310, 22-35, or 22-50 or by declaration of 2 the county collector under subsection (c) of Section 21-310. 3 Any moneys accumulated in the fund by the county treasurer in 4 excess of $500,000 shall be paid each year prior to the 5 commencement of the annual tax sale, first to satisfy any 6 existing unpaid judgments entered pursuant to Section 21-295, 7 and any funds remaining thereafter shall be paid to the 8 general fund of the county. 9 (Source: P.A. 92-224, eff. 1-1-02.) 10 (35 ILCS 200/21-335) 11 Sec. 21-335. Claims for interest and costs. Any person 12 claiming interest or costs under Sections 21-315 through 13 21-330 shall include the claim in his or her petition for 14 sale in error under Section 21-310, 22-35, or 22-50. Any 15 claim for interest or costs which is not included in the 16 petition is waived. , exceptInterest or costs may be 17 awarded, however, to the extent permitted by this Section 18 upon a sale in error petition filed by the county collector 19 or municipality or upon a declaration by the county collector 20 pursuant to subsection (c) of Section 21-310, without 21 requiring a separate filing by the claimant. Any refund of 22 order forinterest or costs upon the petition for sale in 23 error or upon a declaration by the county collector pursuant 24 to subsection (c) of Section 21-310 shall be paid by deemed25 to be entered againstthe county treasurer as trustee of the 26 fund created by this Section. The fund shall be the sole 27 source for payment and satisfaction of orders for interest 28 or costs, except as otherwise provided in this subsection. 29 If the court determines that the fund has been depleted and 30 will not be restored in time to pay an award with reasonable 31 promptness, the court may authorize the collector to pay the 32 interest portion of the award pro rata from those accounts 33 where the principal refund of the tax sale purchase price -12- LRB9210095SMdvam07 1 under Section 21-310 is taken. 2 (Source: P.A. 92-224, eff. 1-1-02.) 3 Section 99. Effective date. This Act takes effect upon 4 becoming law.".
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