House Sponsors: NOVAK-MOFFITT-DAVIS,STEVE. Senate Sponsors: RADOGNO-PARKER Short description: MOBILE HOME TAX-ENFORCEMENT Synopsis of Bill as introduced: Creates the Mobile Home Local Services Tax Enforcement Act. Establishes procedures to enforce delinquent taxes under the Mobile Home Local Services Tax Act. Amends the Mobile Home Local Services Tax Act. Provides that for taxable years 2002 and thereafter, the enforcement provisions in the Mobile Home Local Services Tax Enforcement Act apply to delinquent taxes under this Act. Provides that the tax shall be computed as of March 1 each year (now, June 1). Replaces the 1 1/2% interest charge on late taxes with a $100 charge. Provides that the owner of any land on which an inhabited mobile home is located shall notify the appropriate assessor when a change in ownership of the mobile home occurs (now, only operators of mobile home parks must provide this notice). Amends the Illinois Vehicle Code to provide for the transfer of the certificate of title of a mobile home sold for taxes under the Mobile Home Local Services Tax Enforcement Act. Effective January 1, 2002. HOUSE AMENDMENT NO. 1. Deletes reference to: 35 ILCS 515/6 from Ch. 120, par. 1206 35 ILCS 515/8 from Ch. 120, par. 1208 35 ILCS 515/9 from Ch. 120, par. 1209 35 ILCS 515/10.1 from Ch. 120, par. 1210.1 625 ILCS 5/3-114 from Ch. 95 1/2, par. 3-114 Deletes everything after the enacting clause. Reinserts the short title of the new Act only. FISCAL NOTE (Department of Revenue) HB 1975 is solely a local government issue; therefore, it creates no fiscal impact for the Department or the State. HOUSE AMENDMENT NO. 3. Adds reference to: from Ch. 95 1/2, par. 3-114 35 ILCS 515/6 35 ILCS 515/8 35 ILCS 515/9 35 ILCS 515/10.1 625 ILCS 5/3-114 Creates the Mobile Home Local Services Tax Enforcement Act. Establishes tax sale, redemption, and tax certificate of title procedures to enforce delinquent taxes under the Mobile Home Local Services Tax Act. Imposes requirements on persons who obtain certificates of title under the Act for a mobile home located in a manufactured home community. Amends the Mobile Home Local Services Tax Act. In provisions authorizing the county treasurer to file a lien on a mobile home for delinquent taxes, provides that the lien shall terminate if the county treasurer applies for judgment and order of sale for delinquent taxes on a mobile home pursuant to the Mobile Home Local Services Tax Enforcement Act and the taxes are sold. Provides that the tax shall be computed as of March 1 each year (now, June 1). Replaces the 1 1/2% interest charge on late taxes with a $100 charge. Provides that the owner of any land on which an inhabited mobile home is located shall notify the appropriate assessor when a change in ownership of the mobile home occurs (now, only operators of mobile home parks must provide this notice). Amends the Illinois Vehicle Code to provide for the transfer of the certificate of title of a mobile home sold for taxes under the Mobile Home Local Services Tax Enforcement Act. Effective January 1, 2002. SENATE AMENDMENT NO. 1. Provides that taxes upon a mobile home shall be a prior and first lien on the mobile home until a court order transfers ownership of the mobile home, rather than until the mobile home is sold. Adds a provision concerning mobile home park rules and receivership. Provides that the county may manage and operate the mobile home upon acquisition of the certificate of title. Provides that published taxes (rather than taxes), interest, and costs as advertised in the sale of the mobile home shall be paid in counties with 3,000,000 or more inhabitants. Deletes provisions regarding taxes charged on the mobile home remaining due and unpaid but not included in the for sale advertisement. Provides that mobile home park owners are not deemed to have an ownership interest under the Section pertaining to tax scavenger sale fraud. Makes provisions regarding notice given by process servers. Provides that a person who has a certificate of purchase and obtains a court order directing the issuance of a tax certificate, rather than a person who obtains a court order directing the issuance of a tax certificate, is liable for lot rent. Provides for a notice to be mailed the first applicable tax year. Changes the effective date to January 1, 2003 (instead of 2002). Makes other changes. SENATE AMENDMENT NO. 2. (Senate recedes June 1, 2002) In provisions authorizing the court to appoint a receiver if a municipality or local governmental body has legal action pending because the mobile home violates certain ordinances or other rules, removes language allowing the appointment of a receiver if the mobile home violates mobile home park rules and regulations. SENATE AMENDMENT NO. 3. In provisions authorizing the court to appoint a receiver to prevent waste to a mobile home sold at a tax sale during the pendency of any tax foreclosure proceeding and until the time to redeem the mobile home sold expires, removes language allowing the appointment of a receiver if the mobile home is in violation of mobile home park rules and regulations. SENATE AMENDMENT NO. 4. Removes references to Cook County from the Mobile Home Local Services Tax Enforcement Act. CONFERENCE COMMITTEE REPORT NO. 1. Recommends that the House concur in Senate Amendments Nos. 1, 3, and 4 Recommends that the Senate recede from Senate Amendment No. 2 Recommends that the bill be further amended as follows: Provides that when violations of mobile home park rules and regulations make the mobile home dangerous or hazardous the court may appoint a receiver for the mobile home. Last action on Bill: PUBLIC ACT.............................. 92-0807 Last action date: AUG-21-2002 Location: House Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 2 SENATE - 4 END OF INQUIRY Full Text Bill Status