Public Act 0198 101ST GENERAL ASSEMBLY

SB1041 Enrolled LRB101 06580 HLH 51607 b

Public Act 101-0198

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 adding Section 21-16 as follows:

(35 ILCS 200/21-16 new)

Sec. 21-16. Property owned by a taxing district; delinquency. 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 taxing district, and those taxes remain unpaid in whole or in part 60 days after the second installment due date, then the county treasurer shall promptly notify the taxing district that owns the property of the delinquency in writing. The 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 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.

Effective Date: 1/1/2020