92nd General Assembly
Summary of HB1975
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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 
                                                                               



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