Public Act 103-0873
 
SB0317 EnrolledLRB103 25948 HLH 52300 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois, 
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing 
Section 21-16 as follows:
 
    (35 ILCS 200/21-16)
    Sec. 21-16. Property owned by a governmental entity taxing 
district; delinquency.  
    (a) Notwithstanding any other provision of law, in a 
county with more than 800,000 inhabitants but fewer than 
1,000,000 inhabitants, if a lessee is liable for the payment 
of property taxes extended against property that is owned by a 
governmental entity taxing district, and those taxes remain 
unpaid in whole or in part 60 days after the final second 
installment due date, then the county treasurer shall promptly 
notify the governmental entity taxing district that owns the 
property of the delinquency in writing. The governmental 
entity taxing district shall promptly notify the county 
supervisor of assessments upon the execution of a new lease or 
the termination of a lease for property owned by the 
governmental entity taxing district. The State's Attorney of 
the county in which the property is located may bring an action 
against the lessee in the circuit court in the name of the 
People of the State of Illinois, and, upon proof of liability, 
the court shall enter judgment against the lessee in a sum 
equal to the full amount of delinquent taxes, interest, 
penalties, and costs. This judgment shall be enforceable 
against the lessee, or any other parties provided by 
applicable law, in any manner permitted by law for the 
collection of a debt or judgment. The proceeds of any judgment 
under this Section shall be distributed to the taxing 
districts as otherwise provided in this Code.
    (b) Before tax year 2024, this Section applies to property 
located in a county with more than 800,000 inhabitants but 
fewer than 1,000,000 inhabitants. For tax year 2024 and 
thereafter, this Section applies in all counties. 
    (c) As used in this Section:
    "Governmental entity" means, before tax year 2024, a 
taxing district, as defined in Section 1-150. 
    "Governmental entity" means, for tax year 2024 and 
thereafter, a unit of federal, State, or local government, a 
school district, or a community college district. 
(Source: P.A. 101-198, eff. 1-1-20.)
 
    Section 99. Effective date. This Act takes effect upon 
becoming law.