Public Act 101-0379
 
HB0250 EnrolledLRB101 04679 HLH 49688 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 21-115, 21-310, 22-35 as follows:
 
    (35 ILCS 200/21-115)
    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.
    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.
    The collector shall also give notice of a date within the
next 5 business days after the date of application on which all
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.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-426, eff.
6-1-96; 89-626, eff. 8-9-96.)
 
    (35 ILCS 200/21-310)
    Sec. 21-310. Sales in error.
    (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
any of the following subsections are applicable, the court
shall declare the sale to be a sale in error:
        (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,
        (2) the taxes or special assessments had been paid
    prior to the sale of the property,
        (3) there is a double assessment,
        (4) the description is void for uncertainty,
        (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
    the value of any property),
        (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,
        (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,
        (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.
    (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:
        (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.
        (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
    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.
        (3) There is an interest held by the United States in
    the property sold which could not be extinguished by the
    tax deed.
        (4) The real property contains a hazardous substance,
    hazardous waste, or underground storage tank that would
    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
    sold.
    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
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
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
taxes were sold in error and shall deliver a copy thereof to
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
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.
    (d) If a sale is declared to be a sale in error, the county
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
occurred.
(Source: P.A. 100-890, eff. 1-1-19.)
 
    (35 ILCS 200/22-35)
    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
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
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
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.
(Source: P.A. 98-1162, eff. 6-1-15.)
 
    Section 10. The Mobile Home Local Services Tax Enforcement
Act is amended by changing Section 60 as follows:
 
    (35 ILCS 516/60)
    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.
    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.
    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
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 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.
(Source: P.A. 94-19, eff. 6-14-05.)

Effective Date: 1/1/2020