|
Public Act 097-0557
|
| HB1218 Enrolled | LRB097 00543 HLH 40561 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 |
Sections 1-120, 21-110, 21-165, 21-205, 21-225, 21-305, 22-5, |
22-10, and 22-25 and by adding Section 21-118 as follows:
|
(35 ILCS 200/1-120)
|
Sec. 1-120. Property Index Number or Permanent Index |
Number; PIN. A number used to identify a
parcel of property for |
assessment and taxation purposes. The index number
shall |
constitute a sufficient description of the property to which it |
has been
assigned, wherever a description is required by this |
Code. "Property Index Number" and "Permanent Index Number" |
shall be construed to be interchangeable terms. |
The changes to this Section made by this amendatory Act of |
the 97th General Assembly shall be construed as being |
declaratory of existing law and not as a new enactment.
|
(Source: P.A. 88-455.)
|
(35 ILCS 200/21-110)
|
Sec. 21-110.
Published notice of annual application for |
judgment and sale;
delinquent taxes. At any time after all |
taxes have become delinquent in any year, the Collector shall |
|
publish an advertisement,
giving notice of the intended |
application for judgment and sale of the
delinquent properties. |
The advertisement may include the street address on file with |
the county collector, if available, and shall include the PIN |
number of each delinquent property. Except as provided below, |
the advertisement shall be in
a
newspaper published in the |
township or road district in which the properties
are located. |
If there is no newspaper published in the township or road
|
district, then the notice shall be published in some newspaper |
in the same
county as the township or road district, to be |
selected by the county
collector. When the property is in a |
city with more than 1,000,000
inhabitants, the advertisement |
may be in any newspaper published in the same
county. When the |
property is in an incorporated town which has superseded a
|
civil township, the advertisement shall be in a newspaper |
published in the
incorporated town or if there is no such |
newspaper, then in a newspaper
published in the county.
|
The provisions of this Section relating to the time when |
the Collector
shall advertise intended application for |
judgment for sale are subject to
modification by the governing |
authority of a county in accordance with the
provisions of |
subsection (c) of Section 21-40.
|
(Source: P.A. 88-455; 88-518; 89-126, eff. 7-11-95.)
|
(35 ILCS 200/21-118 new) |
Sec. 21-118. Tax sale; online database. At least 10 days |
|
prior to any tax sale authorized under this Article 21, the |
county collector may post on his or her website a list of all |
properties that are eligible to be sold at the sale. The list |
shall include the street address on file with the county |
collector, if available, and shall include the PIN number |
assigned to the property. The list may not include the name of |
the property owner.
|
(35 ILCS 200/21-165)
|
Sec. 21-165. Payment of delinquent tax before sale. Any |
person owning or
claiming properties upon which application for |
judgment is applied for
and any lienholder of record may, in
|
person or by agent, pay the taxes, and costs due, or in |
counties with 3,000,000
or more inhabitants, the taxes, special |
assessments, interest and costs due, to
the county collector at |
any time on or before the business day immediately preceding |
the day the taxes are sold, and the collector must accept those |
payments. A home rule unit may not regulate the hours and |
procedures employed by the county collector in a
manner that is |
inconsistent with this Section. No deadline for the payment of |
taxes, special assessments, interest, or costs may be imposed |
by any county, including a home rule unit, if the deadline is |
inconsistent with this Section. This Section is a limitation |
under
subsection (i) of Section 6 of Article VII of the |
Illinois Constitution on
the concurrent exercise by home rule |
units of powers and functions exercised by
the State. sale.
|
|
(Source: P.A. 92-267, eff. 1-1-02.)
|
(35 ILCS 200/21-205)
|
Sec. 21-205. Tax sale procedures. The collector, in person |
or by deputy,
shall attend, on the day and in the place |
specified in the notice for the sale
of property for taxes, and |
shall, between 9:00 a.m. and 4:00 p.m., or later at
the |
collector's discretion, proceed to offer for sale, separately |
and in
consecutive order, all property in the list on which the |
taxes, special
assessments, interest or costs have not been |
paid. However, in any county with
3,000,000 or more |
inhabitants, the offer for sale shall be made between 8:00
a.m. |
and 8:00 p.m. The collector's office shall be kept open during |
all hours
in which the sale is in progress. The sale shall be |
continued from day to day,
until all property in the delinquent |
list has been offered for sale. However,
any city, village or |
incorporated town interested in the collection of any tax
or |
special assessment, may, in default of bidders, withdraw from |
collection the
special assessment levied against any property |
by the corporate authorities of
the city, village or |
incorporated town. In case of a withdrawal, there shall be
no |
sale of that property on account of the delinquent special |
assessment
thereon.
|
Until the effective date of this amendatory Act of the 97th |
General Assembly, in In every sale of property pursuant to the |
provisions of this Code, the collector may employ any automated |
|
means that the collector deems appropriate. Beginning on the |
effective date of this amendatory Act of the 97th General |
Assembly, either (i) the collector shall employ an automated |
bidding system that is programmed to accept the lowest |
redemption price bid by an eligible tax purchaser, subject to |
the penalty percentage limitation set forth in Section 21-215, |
or (ii) all tax sales shall be digitally recorded with video |
and audio. All , provided that bidders are required to |
personally attend the sale and, if automated means are used, |
all hardware and software used with respect to those automated |
means must be certified by the Department and re-certified by |
the Department every 5 years. If the tax sales are digitally |
recorded and no automated bidding system is used, then the |
recordings shall be maintained by the collector for a period of |
at least 3 years from the date of the tax sale. The changes |
made by this amendatory Act of the 94th General Assembly are |
declarative of existing law.
|
(Source: P.A. 94-922, eff. 1-1-07.)
|
(35 ILCS 200/21-225)
|
Sec. 21-225. Forfeited property. Every property offered at |
public sale, and
not sold for want of bidders, unless it is |
released from sale by the withdrawal
from collection of a |
special assessment levied thereon, shall be forfeited to
the |
State of Illinois. However, when the court, county clerk and |
county
treasurer certify that the taxes and special assessments |
|
not withdrawn from
collection on forfeited property equal or |
exceed the actual value of the
property, the county collector |
shall, on the receipt of such certificate, offer
the property |
for sale to the highest bidder, after first giving 10 days'
|
notice in counties with less than 10,000 inhabitants, according |
to the most recent federal decennial census, and 30 days' |
notice in all other counties, in the manner described in |
Sections 21-110 and 21-115, of the time
and place of sale, |
together with a description of the property to be offered. A
|
certificate of purchase shall be issued to the purchaser at the |
sale as in
other cases provided in this Code. The county |
collector shall receive credit in
the settlement with the |
taxing bodies for which the tax was levied for the
amount not |
realized by the sale. The amount received from the sale shall |
be
paid by the collector, pro rata, to the taxing bodies |
entitled to it.
|
(Source: Laws 1965, p. 631; P.A. 88-455.)
|
(35 ILCS 200/21-305)
|
Sec. 21-305. Payments from Indemnity Fund.
|
(a) Any owner of property sold under any provision of this |
Code who
sustains loss or damage by
reason of the issuance of a |
tax deed under Section 21-445 or 22-40 and who is
barred or is |
in any way
precluded from bringing an action for the recovery |
of the property shall have
the right to indemnity for the
loss |
or damage sustained, limited as follows:
|
|
(1) An owner who resided on property that contained 4 |
or less dwelling
units on the last day
of the period of |
redemption and who is equitably entitled to compensation |
for
the loss or damage sustained
has the right to |
indemnity. An equitable indemnity award shall be limited to
|
the fair cash value of the
property as of the date the tax |
deed was issued less any mortgages or liens on
the |
property, and the award will
not exceed $99,000. The Court |
shall liberally construe this equitable
entitlement |
standard to provide
compensation wherever, in the |
discretion of the Court, the equities warrant the
action.
|
An owner of a property that contained 4 or less |
dwelling units who requests
an award in excess of
$99,000 |
must prove that the loss of his or her property was not |
attributable to
his or her own fault or
negligence before |
an award in excess of $99,000 will be granted.
|
(2) An owner who sustains the loss or damage of any |
property occasioned
by reason of the
issuance of a tax |
deed, without fault or negligence of his or her own, has |
the
right to indemnity limited to the
fair cash value of |
the property less any mortgages or liens on the property.
|
In determining the existence of
fault or negligence, the |
court shall consider whether the owner exercised
ordinary |
reasonable diligence under
all of the relevant |
circumstances.
|
(3) In determining the fair cash value of property less |
|
any mortgages or
liens on the
property, the fair cash value |
shall be reduced by the principal amount of all
taxes paid |
by the tax purchaser
or his or her assignee before the |
issuance of the tax deed.
|
(4) If an award made under paragraph (1) or (2) is |
subject to a reduction
by the amount of
an outstanding |
mortgage or lien on the property, other than the principal
|
amount of all taxes paid by the tax
purchaser or his or her |
assignee before the issuance of the tax deed and the
|
petitioner would be personally
liable to the mortgagee or |
lienholder for all or part of that reduction amount,
the |
court shall order an
additional indemnity award to be paid |
directly to the mortgagee or lienholder
sufficient to |
discharge the
petitioner's personal liability. The court, |
in its discretion, may order the
joinder of the mortgagee |
or
lienholder as an additional party to the indemnity |
action.
|
(b) Indemnity fund; subrogation.
|
(1) Any person claiming indemnity hereunder
shall |
petition the
Court which ordered the tax deed to issue, |
shall name the County Treasurer, as
Trustee of the |
indemnity fund, as defendant to the petition, and shall ask |
that
judgment be entered against the County Treasurer, as |
Trustee, in the amount of
the indemnity sought. The |
provisions of the Civil Practice Law shall apply to
|
proceedings under the petition, except that neither the |
|
petitioner nor County
Treasurer shall be entitled to trial |
by jury on the issues presented in the
petition. The Court |
shall liberally construe this Section to provide
|
compensation wherever in the discretion of the Court the |
equities warrant such
action.
|
(2) The County Treasurer, as Trustee of the indemnity |
fund, shall be
subrogated to all parties in whose favor |
judgment may be rendered against him
or her, and by third |
party complaint may bring in as a defendant any
person,
|
other than the tax deed grantee and its successors in |
title, not a party to the
action who is or may be liable to |
him or her, as subrogee, for all
or part of the |
petitioner's claim against him or her.
|
(c) Any contract involving the proceeds of a judgment for |
indemnity under
this Section, between the
tax deed grantee or |
its successors in title and the indemnity petitioner or his
or |
her successors, shall be in
writing. In any action brought |
under Section 21-305, the Collector shall be
entitled to |
discovery regarding,
but not limited to, the following:
|
(1) the identity of all persons beneficially |
interested in the contract,
directly or indirectly,
|
including at least the following information: the names and |
addresses of any
natural
persons; the place of |
incorporation of any corporation and the names and
|
addresses of its
shareholders unless it is publicly held; |
the names and addresses of all general
and limited
partners |
|
of any partnership; the names and addresses of all persons |
having an
ownership
interest in any entity doing business |
under an assumed name, and the county in
which the
assumed |
business name is registered; and the nature and extent of |
the interest
in the
contract of each person identified;
|
(2) the time period during which the contract was |
negotiated and agreed
upon, from the date
of the first |
direct or indirect contact between any of the contracting |
parties
to the date of its
execution;
|
(3) the name and address of each natural person who |
took part in
negotiating the contract,
and the identity and |
relationship of the party that the person represented in
|
the
negotiations; and
|
(4) the existence of an agreement for payment of |
attorney's fees by or on
behalf of each
party.
|
Any information disclosed during discovery may be subject |
to protective order
as deemed appropriate by
the court. The |
terms of the contract shall not be used as evidence of value.
|
(d) A petition of indemnity under this Section must be |
filed within 10 years after the date the tax deed was issued. |
(Source: P.A. 91-564, eff. 8-14-99.)
|
(35 ILCS 200/22-5)
|
Sec. 22-5. Notice of sale and redemption rights. In order |
to be
entitled to a tax deed, within 4 months and 15 days after |
any
sale held under this Code, the purchaser
or his or her |
|
assignee shall deliver to the county clerk a notice
to be given |
to the party in whose name the taxes are last assessed as
shown |
by the most recent tax collector's warrant books, in at least |
10
point type in the following form completely filled in:
|
TAKE NOTICE
|
County of ...............................................
|
Date Premises Sold ......................................
|
Certificate No. .........................................
|
Sold for General Taxes of (year) ........................
|
Sold for Special Assessment of (Municipality)
|
and special assessment number ...........................
|
Warrant No. ............... Inst. No. .................
|
THIS PROPERTY HAS BEEN SOLD FOR
|
DELINQUENT TAXES
|
Property located at .........................................
|
Legal Description or Property Permanent Index No. ............
|
.............................................................
|
.............................................................
|
This notice is to advise you that the above property has |
been
sold for delinquent taxes and that the period of |
redemption from
the sale will expire on .....................
|
This notice is also to advise you that a petition will be |
filed for a
tax deed which will transfer title and the right to |
possession of this
property if redemption is not made on or |
before ......................................................
|
At the date of this notice the total amount which you must |
|
pay in order
to redeem the above property is ................
|
YOU ARE URGED TO REDEEM IMMEDIATELY TO
|
PREVENT LOSS OF PROPERTY
|
Redemption can be made at any time on or before .... by |
applying to
the County Clerk of .... County, Illinois at the |
Office of the County Clerk County Court House in
...., |
Illinois.
|
The above amount is subject to increase at 6 month |
intervals from the
date of sale. Check with the county clerk as |
to the exact amount you owe
before redeeming. Payment must be |
made by certified check, cashier's check,
money order, or in |
cash.
|
For further information contact the County Clerk
|
ADDRESS:............................
|
TELEPHONE:..........................
|
...............................
|
Purchaser or Assignee
|
Dated (insert date).
|
Within 10 days after receipt of said notice, the county |
clerk shall mail
to the addresses supplied by the purchaser or |
assignee, by registered or
certified mail, copies of said |
notice to the party in whose name the taxes
are last assessed |
as shown by the most recent tax collector's warrant books.
The |
purchaser or assignee shall pay to the clerk postage plus the |
|
sum of $10.
The clerk shall write or stamp the date of |
receiving the notices upon the
copies of the notices, and |
retain one copy.
|
The changes to this Section made by this amendatory Act of |
the 97th General Assembly apply only to tax sales that occur on |
or after the effective date of this amendatory Act of the 97th |
General Assembly. |
(Source: P.A. 94-380, eff. 7-29-05.)
|
(35 ILCS 200/22-10)
|
Sec. 22-10. Notice of expiration of period of redemption. A |
purchaser or assignee shall not be entitled to a tax deed to |
the
property sold unless, not less than 3 months nor more than |
6 months prior to
the expiration of the period of redemption, |
he or she gives notice of the
sale and the date of expiration |
of the period of redemption to the
owners, occupants, and |
parties interested in the property, including any
mortgagee of |
record, as provided below.
|
The Notice to be given to the parties shall be in at least |
10 point
type in the following form completely filled in:
|
TAX DEED NO. .................... FILED ....................
|
TAKE NOTICE
|
County of ...............................................
|
Date Premises Sold ......................................
|
Certificate No. ........................................
|
Sold for General Taxes of (year) ........................
|
|
Sold for Special Assessment of (Municipality)
|
and special assessment number ...........................
|
Warrant No. ................ Inst. No. .................
|
THIS PROPERTY HAS BEEN SOLD FOR
|
DELINQUENT TAXES
|
Property located at .........................................
|
Legal Description or Property Index No. .....................
|
.............................................................
|
.............................................................
|
This notice is to advise you that the above property has
|
been sold for delinquent taxes and that the period of
|
redemption from the sale will expire on .....................
|
.............................................................
|
The amount to redeem is subject to increase at 6 month |
intervals from
the date of sale and may be further increased if |
the purchaser at the tax
sale or his or her assignee pays any |
subsequently accruing taxes or special
assessments to redeem |
the property from subsequent forfeitures or tax sales.
Check |
with the county clerk as to the exact amount you owe before |
redeeming.
|
This notice is also to advise you that a petition has been |
filed for
a tax deed which will transfer title and the right to |
possession of this
property if redemption is not made on or |
before ......................................................
|
This matter is set for hearing in the Circuit Court of this |
county in
...., Illinois on .....
|
|
You may be present at this hearing but your right to redeem |
will
already have expired at that time.
|
YOU ARE URGED TO REDEEM IMMEDIATELY
|
TO PREVENT LOSS OF PROPERTY
|
Redemption can be made at any time on or before .... by |
applying to
the County Clerk of ...., County, Illinois at the |
Office of the County Clerk County Court House in
...., |
Illinois.
|
For further information contact the County Clerk
|
ADDRESS:....................
|
TELEPHONE:..................
|
..........................
|
Purchaser or Assignee.
|
Dated (insert date).
|
In counties with 3,000,000 or more inhabitants, the notice |
shall also state
the address, room number and time at which the |
matter is set for hearing.
|
The changes to this Section made by this amendatory Act of |
the 97th General Assembly apply only to matters in which a |
petition for tax deed is filed on or after the effective date |
of this amendatory Act of the 97th General Assembly. |
This amendatory Act of 1996 applies only to matters in |
which a petition for
tax deed is filed on or after the |
effective date of this amendatory Act of
1996.
|
|
The changes to this Section made by this amendatory Act of |
the 95th General Assembly apply only to matters in which a |
petition for tax deed is filed on or after the effective date |
of this amendatory Act of the 95th General Assembly.
|
(Source: P.A. 94-380, eff. 7-29-05; 95-477, eff. 6-1-08.)
|
(35 ILCS 200/22-25)
|
Sec. 22-25. Mailed notice. In addition to the notice |
required to be served
not less than 3 months nor more than 6
|
months prior to the expiration of the
period of redemption, the |
purchaser or his or her assignee shall prepare
and deliver to |
the clerk of the Circuit Court of the county in which the
|
property is located, the notice provided for in this Section, |
together with the
statutory costs for mailing the notice by |
certified mail, return receipt
requested. The form of notice to |
be mailed by the clerk shall be
identical in form to that |
provided by Section 22-10 for service upon owners
residing upon |
the property sold, except that it shall bear the signature of |
the
clerk instead of the name of the purchaser or assignee and |
shall designate the parties to whom it is to
be mailed. The |
clerk may furnish the form. The clerk
shall promptly mail the |
notices delivered to him or her by certified mail,
return |
receipt requested. The certificate of the clerk that he or she |
has
mailed the notices, together with the return receipts, |
shall be filed
in and made a part of the court record. The |
notices shall be
mailed to the owners of the property at their |
|
last known addresses, and
to those persons who are entitled to |
service of notice as occupants.
|
The changes to this Section made by this amendatory Act of |
the 97th General Assembly shall be construed as being |
declaratory of existing law and not as a new enactment. |
The changes to this Section made by this amendatory Act of |
the 95th General Assembly apply only to matters in which a |
petition for tax deed is filed on or after the effective date |
of this amendatory Act of the 95th General Assembly.
|
(Source: P.A. 95-477, eff. 6-1-08.)
|
Section 10. The Counties Code is amended by changing |
Section 3-10008 as follows:
|
(55 ILCS 5/3-10008) (from Ch. 34, par. 3-10008)
|
Sec. 3-10008. Office hours. Except as otherwise provided in |
this Section, the The county treasurer
shall keep his office |
open and attend to the
duties thereof from eight o'clock in the |
forenoon to five o'clock in the
afternoon on each working day |
excepting such days as under law are legal
holidays, and may |
close his office at 12 o'clock on Saturday of each week;
|
Provided, that the county treasurer shall not be compelled to |
open his
office before the hour of nine o'clock a. m. and, by |
permission of the
county board, the treasurer may close his |
office all day Saturday:
Provided, further, that, except with |
respect to the required office hours applicable to tax sales, |
|
the hours of opening and closing of the office of
the county |
treasurer may be changed and otherwise fixed and determined by
|
the county board of any county. Any such action taken by the |
county board
shall be by an appropriate resolution passed at a |
regular meeting. Notwithstanding the provisions of this |
Section or any other provision of law, the county treasurer |
must keep his or her office open from 8:00 a.m. until 4:00 p.m. |
on the business day before the commencement of a tax sale held |
in the county pursuant to Division 3.5 of Article 21 of the |
Property Tax Code and during the same hours each day the tax |
sale is pending. A home rule unit may not regulate the hours |
employed by the county treasurer in a
manner that is |
inconsistent with this Section. This Section is a limitation |
under
subsection (i) of Section 6 of Article VII of the |
Illinois Constitution on
the concurrent exercise by home rule |
units of powers and functions exercised by
the State.
|
(Source: P.A. 86-962.)
|
Section 99. Effective date. This Act takes effect July 1, |
2012.
|