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Public Act 101-0379
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| HB0250 Enrolled | LRB101 04679 HLH 49688 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing |
Sections 21-115, 21-310, 22-35 as follows:
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(35 ILCS 200/21-115)
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Sec. 21-115. Times of publication of notice. The |
advertisement shall be
published once at least 10 days before |
the day on which judgment is to be
applied for, and shall |
contain a list of the delinquent properties upon which
the |
taxes or any part thereof remain due and unpaid, the names of |
owners, if
known, the total amount due, and the year or years |
for which they are due. In
counties of less than 3,000,000 |
inhabitants, advertisement shall include notice
of the |
registration requirement for persons bidding at the sale. |
Properties
upon which taxes have been paid in full under |
protest shall not be included in
the list.
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The collector shall give notice that he or she will apply |
to the circuit
court on a specified day for judgment against |
the properties for the taxes, and
costs, and for an order to |
sell the properties for the satisfaction of the
amount due.
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The collector shall also give notice of a date within the |
next 5 business
days after the date of application on which all |
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the properties for the sale of
which an order is made will be |
exposed to public sale at a location within the
county |
designated by the county collector, for the amount of taxes, |
and cost
due. The advertisement published according to the |
provisions of this Section
shall be deemed to be sufficient |
notice of the intended application for
judgment and of the sale |
of properties under the order of the court.
A county with fewer |
than 3,000,000 inhabitants may, by joint agreement, combine its |
tax sale with the tax sale of one or more other contiguous |
counties; such a joint tax sale shall be held at a location in |
one of the participating counties. Notwithstanding the |
provisions of this Section and Section 21-110, in the 10
years |
following the completion of a general reassessment of property |
in any
county with 3,000,000 or more inhabitants, made under an |
order of the
Department, the publication shall be made not |
sooner than 10 days nor more
than 90 days after the date when |
all unpaid taxes on property have become
delinquent.
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(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-426, eff. |
6-1-96;
89-626, eff. 8-9-96.)
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(35 ILCS 200/21-310)
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Sec. 21-310. Sales in error.
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(a) When, upon application of the county collector, the |
owner of the
certificate of purchase, or a
municipality which |
owns or has owned the property ordered sold, it appears to
the |
satisfaction of the court which ordered the property sold that |
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any of the
following subsections are applicable, the court |
shall declare the sale to be a
sale in error:
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(1) the property was not subject to taxation, or all or |
any part of the
lien of taxes sold has become null and void |
pursuant to Section 21-95
or unenforceable pursuant to |
subsection (c) of Section 18-250 or subsection
(b) of |
Section 22-40,
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(2) the taxes or special assessments had been paid |
prior to the sale of
the property,
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(3) there is a double assessment,
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(4) the description is void for uncertainty,
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(5) the assessor, chief county assessment officer, |
board of review,
board of appeals, or other county official |
has made an error (other than an
error of judgment as to
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the value of any property),
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(5.5) the owner of the homestead property had tendered |
timely and full
payment to the county collector that the |
owner reasonably believed was due and
owing on the |
homestead property, and the county collector did not apply |
the
payment to the homestead property; provided that this |
provision applies only to
homeowners, not their agents or |
third-party payors,
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(6) prior to the tax sale a voluntary or involuntary |
petition has been
filed by or against the legal or |
beneficial owner of the property requesting
relief under |
the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13,
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(7) the property is owned by the United States, the |
State of Illinois,
a municipality, or a
taxing district, or |
(8) the owner of the property is a reservist or |
guardsperson who is granted an extension of his or her due |
date under Sections 21-15, 21-20, and 21-25 of this Act.
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(b) When, upon application of the owner of the certificate |
of purchase
only, it appears to the satisfaction of the court |
which ordered the property
sold that any of the following |
subsections are applicable, the court shall
declare the sale to |
be a sale in error:
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(1) A voluntary or involuntary petition under the |
provisions of 11
U.S.C. Chapter 7, 11, 12, or 13 has been |
filed
subsequent to the tax sale and prior to the issuance |
of the tax deed.
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(2) The improvements upon the property sold have been |
substantially
destroyed or rendered uninhabitable or |
otherwise unfit for occupancy subsequent
to the tax sale |
and prior to the issuance of the tax deed; however, if the |
court declares a sale in error under this paragraph (2), |
the court may order the holder of the certificate of |
purchase to assign the certificate to the county collector |
if requested by the county collector. The county collector |
may, upon request of the county, as trustee, or upon |
request of a taxing district having an interest in the |
taxes sold, further assign any certificate of purchase |
received pursuant to this paragraph (2) to the county |
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acting as trustee for taxing districts pursuant to Section |
21-90 of this Code or to the taxing district having an |
interest in the taxes sold.
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(3) There is an interest held by the United States in |
the property sold
which could not be extinguished by the |
tax deed.
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(4) The real property contains a hazardous
substance, |
hazardous waste, or underground storage tank that would
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require cleanup or other removal under any federal,
State, |
or local law, ordinance, or regulation, only if the tax |
purchaser
purchased the property without actual knowledge |
of the hazardous substance,
hazardous waste, or |
underground storage tank. This paragraph (4) applies only |
if the owner of the
certificate of purchase has made |
application for a sale in error at any time
before the |
issuance of a tax deed. If the court declares a sale in |
error under this paragraph (4), the court may order the |
holder of the certificate of purchase to assign the |
certificate to the county collector if requested by the |
county collector. The county collector may, upon request of |
the county, as trustee, or upon request of a taxing |
district having an interest in the taxes sold, further |
assign any certificate of purchase received pursuant to |
this paragraph (4) to the county acting as trustee for |
taxing districts pursuant to Section 21-90 of this Code or |
to the taxing district having an interest in the taxes |
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sold.
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Whenever a court declares a sale in error under this |
subsection (b), the court shall promptly notify the county |
collector in writing. Every such declaration pursuant to any |
provision of this subsection (b) shall be made within the |
proceeding in which the tax sale was authorized. |
(c) When the county collector discovers, prior to the |
expiration of the period of redemption, that a tax sale
should |
not have occurred for one or more of the reasons set forth in
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subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this Section, |
the county
collector shall notify the last known owner of the |
certificate of purchase by
certified and regular mail, or other |
means reasonably calculated to provide
actual notice, that the |
county collector intends to declare an administrative
sale in |
error and of the reasons therefor, including documentation |
sufficient
to establish the reason why the sale should not have |
occurred. The owner of the
certificate of purchase may object |
in writing within 28 days after the date of
the mailing by the |
county collector. If an objection is filed, the county
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collector shall not administratively declare a sale in error, |
but may apply to
the circuit court for a sale in error as |
provided in subsection (a) of this
Section. Thirty days |
following the receipt of notice by the last known owner of
the |
certificate of purchase, or within a reasonable time |
thereafter, the county
collector shall make a written |
declaration, based upon clear and convincing
evidence, that the |
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taxes were sold in error and shall deliver a copy thereof to
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the county clerk within 30 days after the date the declaration |
is made for
entry in the tax judgment, sale, redemption, and |
forfeiture record pursuant to
subsection (d) of this Section. |
The county collector shall promptly notify the
last known owner |
of the certificate of purchase of the declaration by regular
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mail and shall promptly pay the amount of the tax sale, |
together with interest
and costs as provided in Section 21-315, |
upon surrender of the original
certificate of purchase.
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(d) If a sale is declared to be a sale in error, the county
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clerk shall make entry in the tax judgment, sale, redemption |
and
forfeiture record, that the property was erroneously sold, |
and the county
collector shall, on demand of the owner of the |
certificate of purchase, refund
the amount paid, pay any |
interest and costs as may be ordered under Sections
21-315 |
through 21-335, and cancel the certificate so far as it relates |
to the
property. The county collector shall deduct from the |
accounts of the
appropriate taxing bodies their pro rata |
amounts paid. Alternatively, for sales in error declared under |
subsection (b)(2) or (b)(4), the county collector may request |
the circuit court to direct the county clerk to record any |
assignment of the tax certificate to or from the county |
collector without charging a fee for the assignment. The owner |
of the certificate of purchase shall receive all statutory |
refunds and payments. The county collector shall deduct costs |
and payments in the same manner as if a sale in error had |
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occurred.
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(Source: P.A. 100-890, eff. 1-1-19.)
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(35 ILCS 200/22-35)
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Sec. 22-35. Reimbursement of a county or municipality |
before issuance of tax deed.
Except in any proceeding in which |
the tax purchaser is a county acting as a
trustee for
taxing |
districts as provided in Section 21-90,
an order for the |
issuance of a tax deed under this Code shall not be entered
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affecting the title to or interest in any property in which a |
county, city, village or
incorporated town has an interest |
under the police and welfare power by
advancements made from |
public funds, until the purchaser or assignee makes
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reimbursement to the county, city, village or incorporated town |
of the money so
advanced or the county, city, village, or town |
waives its lien on the property for
the money so advanced. |
However, in lieu of reimbursement or waiver, the
purchaser or
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his or her
assignee may make application for and the court |
shall order that the tax
purchase be set aside as a sale in |
error. A sale in error may not be granted under this Section if |
the lien has been released, satisfied, discharged, or waived. A |
filing or appearance fee shall not
be required of a county, |
city, village or incorporated town seeking to enforce its
claim |
under this Section in a tax deed proceeding.
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(Source: P.A. 98-1162, eff. 6-1-15.)
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Section 10. The Mobile Home Local Services Tax Enforcement |
Act is amended by changing Section 60 as follows:
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(35 ILCS 516/60)
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Sec. 60. Times of publication of notice. The advertisement |
shall be
published once at least 10 days before the day on |
which judgment is to be
applied for, and shall contain a list |
of the delinquent mobile homes upon which
the taxes or any part |
thereof remain due and unpaid, the names of owners,
the street |
and the common address where the mobile home is
sited, if |
known, the vehicle identification number, if known, the total |
amount due, and the year or years for
which they are due. In |
counties of less than 3,000,000 inhabitants,
advertisement |
shall include notice of the registration requirement for |
persons
bidding at the sale.
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The collector shall give notice that he or she will apply |
to the circuit
court on a specified day for judgment against |
the mobile homes for the taxes,
and costs, and for an order to |
sell the mobile homes for the satisfaction of
the amount due.
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The collector shall also give notice of a date within the |
next 5 business
days after the date of application on which all |
the mobile homes for the sale
of which an order is made will be |
exposed to public sale at a location within
the county |
designated by the county collector, for the amount of taxes and
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cost due. The advertisement published according to the |
provisions of this
Section shall be deemed to be sufficient |
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notice of the intended application for
judgment and of the sale |
of mobile homes under the order of the court. A county with |
fewer than 3,000,000 inhabitants may, by joint agreement, |
combine its tax sale with the tax sale of one or more other |
contiguous counties; such a joint tax sale shall be held at a |
location in one of the participating counties.
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(Source: P.A. 94-19, eff. 6-14-05.)
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