Full Text of HB5104 93rd General Assembly
HB5104 93RD GENERAL ASSEMBLY
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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004 HB5104
Introduced 02/05/04, by Arthur L. Turner SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/21-295 |
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35 ILCS 200/22-15 |
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Amends the Property Tax Code. Provides that the fee equal to 5% of taxes,
interest, and penalties paid by the purchaser at a tax sale that is required to
be paid by
each
person purchasing property at a sale under the Code shall not be paid after
June 30, 2005
(now, is not required after December 31, 2006). Provides that service of notice
of the tax
sale of property and the expiration of the period of redemption may be
completed by
regular mail (now, by registered or certified mail). Makes other changes. |
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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HB5104 |
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LRB093 18658 SJM 44385 b |
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| AN ACT concerning taxes.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing
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| Sections 21-295 and 22-15 as follows:
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| (35 ILCS 200/21-295)
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| Sec. 21-295. Creation of indemnity fund.
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| (a) In counties of less than 3,000,000 inhabitants, each | 9 |
| person
purchasing any property at a sale under this Code shall | 10 |
| pay
to the County Collector, prior to the issuance of any | 11 |
| certificate of purchase,
a fee of $20 for each item purchased. | 12 |
| A like sum shall be paid for each year
that all or a portion of
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| subsequent taxes are paid by the tax purchaser
and posted to
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| the tax judgment, sale, redemption and forfeiture record where | 15 |
| the underlying
certificate of purchase is recorded.
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| (a-5) In counties of 3,000,000 or more inhabitants, each | 17 |
| person purchasing
property at a
sale under this Code shall pay | 18 |
| to the County Collector a
fee of $80
for each item purchased | 19 |
| plus an additional sum equal to 5% of taxes,
interest, and | 20 |
| penalties paid by the purchaser, including the taxes,
interest, | 21 |
| and penalties paid
under Section 21-240. In these counties, the | 22 |
| certificate holder shall also pay
to the County Collector a fee | 23 |
| of $80 for each year that all or a portion of
subsequent taxes | 24 |
| are paid by the tax purchaser and posted to the tax judgment,
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| sale, redemption, and forfeiture record, plus an additional sum | 26 |
| equal to 5% of
all subsequent taxes, interest, and penalties. | 27 |
| The additional 5% fees shall
not be paid after June 30, 2005
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| are not required after December 31, 2006 .
The changes to this | 29 |
| subsection made by this amendatory Act of the 91st
General | 30 |
| Assembly are not a new enactment, but declaratory of existing | 31 |
| law.
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| (b) The amount paid prior to issuance of the certificate of |
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HB5104 |
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LRB093 18658 SJM 44385 b |
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| purchase
pursuant to subsection (a) or (a-5) shall be included | 2 |
| in the purchase price of
the property in the
certificate of | 3 |
| purchase and all amounts paid under this Section shall be
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| included in the amount
required to redeem under Section 21-355.
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| Except as otherwise provided in subsection (b) of Section | 6 |
| 21-300, all
money received under subsection (a) or (a-5) shall | 7 |
| be paid by the Collector
to the
County Treasurer of the County | 8 |
| in which the land is situated, for the purpose
of an indemnity | 9 |
| fund. The County Treasurer, as trustee of that fund, shall
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| invest all of that fund, principal and income, in his or her | 11 |
| hands from time to
time, if not immediately required for | 12 |
| payments of indemnities under subsection
(a) of Section 21-305, | 13 |
| in investments permitted by the Illinois State Board of
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| Investment under Article 22A of the Illinois Pension Code. The | 15 |
| county
collector shall report annually to the Circuit Court on | 16 |
| the condition and
income of the fund. The indemnity fund shall | 17 |
| be held to satisfy judgments
obtained against the County | 18 |
| Treasurer, as trustee of the fund. No payment shall
be made | 19 |
| from the fund, except upon a judgment of the court which | 20 |
| ordered the
issuance of a tax deed.
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| (Source: P.A. 91-564, eff. 8-14-99; 91-924, eff. 7-7-00.)
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| (35 ILCS 200/22-15)
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| Sec. 22-15. Service of notice. The purchaser or his or her | 24 |
| assignee shall
give the notice required by Section 22-10 by | 25 |
| causing it to be published in a
newspaper as set forth in | 26 |
| Section 22-20. In addition, the notice shall be
served by a | 27 |
| sheriff (or if he or she is disqualified, by a coroner) of the
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| county in which the property, or any part thereof, is located | 29 |
| upon owners who
reside on any part of the property sold by | 30 |
| leaving a copy of the notice with
those owners personally.
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| In counties of 3,000,000 or more inhabitants where a taxing | 32 |
| district is a
petitioner for tax deed pursuant to Section | 33 |
| 21-90, in lieu of service by the
sheriff or coroner the notice | 34 |
| may be served by a special process server
appointed by the | 35 |
| circuit court as provided in this Section. The taxing
district |
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HB5104 |
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LRB093 18658 SJM 44385 b |
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| may move prior to filing one or more petitions for tax deed for
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| appointment of such a special process server. The court, upon | 3 |
| being satisfied
that the person named in the motion is at least | 4 |
| 18 years of age and is capable
of serving notice as required | 5 |
| under this Code, shall enter an order appointing
such person as | 6 |
| a special process server for a period of one year. The
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| appointment may be renewed for successive periods of one year | 8 |
| each by motion
and order, and a copy of the original and any | 9 |
| subsequent order shall be filed
in each tax deed case in which | 10 |
| a notice is served by the appointed person.
Delivery of the | 11 |
| notice to and service of the notice by the special process
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| server shall have the same force and effect as its delivery to | 13 |
| and service by
the sheriff or coroner.
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| The same form of notice shall also be served upon all other | 15 |
| owners and
parties interested in the property, if upon diligent | 16 |
| inquiry they can be found
in the county, and upon the occupants | 17 |
| of the property in the following manner:
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| (a) as to individuals, by (1) leaving a copy of the | 19 |
| notice with the
individual
person
personally or (2) by | 20 |
| leaving a copy at his or her usual place of abode
residence
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| with
a person of the family or a person residing there , of | 22 |
| the age of 13 years
or upwards
more , and informing that
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| person of its contents. The officer or other person making | 24 |
| the service
shall also send
cause a copy
of the notice
in a | 25 |
| sealed envelope, with postage fully prepaid, addressed
to | 26 |
| be sent by registered or certified mail, return receipt
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| requested, to
that individual
party at his or her usual | 28 |
| place of abode
residence ;
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| (b) as to public and private corporations, municipal, | 30 |
| governmental and
quasi-municipal corporations, | 31 |
| partnerships, receivers and trustees of
corporations, by | 32 |
| leaving a copy of the notice with the person designated by | 33 |
| the
Civil Practice Law.
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| If the property sold has more than 4 dwellings or other | 35 |
| rental units, and
has a managing agent or party who collects | 36 |
| rents, that person
shall be deemed the occupant and shall be |
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LRB093 18658 SJM 44385 b |
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| served with notice instead of
the occupants of the individual | 2 |
| units. If the property has no
dwellings or rental units, but | 3 |
| economic or recreational activities are
carried on therein, the | 4 |
| person directing such activities shall be deemed
the occupant. | 5 |
| Holders of rights of entry and possibilities of reverter
shall | 6 |
| not be deemed parties interested in the property.
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| When a party interested in the property is a trustee, | 8 |
| notice served upon the
trustee shall be deemed to have been | 9 |
| served upon any beneficiary or note
holder thereunder unless | 10 |
| the holder of the note is disclosed of record.
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| When a judgment is a lien upon the property sold, the | 12 |
| holder
of the lien shall be served with notice if the name of | 13 |
| the judgment debtor as
shown in the transcript, certified copy | 14 |
| or memorandum of judgment
filed of record is identical, as to | 15 |
| given name and surname, with the
name of the party interested | 16 |
| as it appears of record.
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| If any owner or party interested, upon diligent inquiry and | 18 |
| effort,
cannot be found or served with notice in the county as | 19 |
| provided in this
Section, and the person in actual occupancy | 20 |
| and possession is tenant to, or in
possession under the owners | 21 |
| or the parties interested in the property, then
service of | 22 |
| notice upon the tenant, occupant or person in possession
shall | 23 |
| be deemed service upon the owners or parties interested.
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| If any owner or party interested, upon diligent inquiry and | 25 |
| effort
cannot be found or served with notice in the county, | 26 |
| then the person making the
service shall cause a copy of the | 27 |
| notice to be sent by
registered or certified mail, return
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| receipt requested, to that party at his or her residence, if | 29 |
| ascertainable.
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| (c) The changes made to this Section by this amendatory Act | 31 |
| of the 93rd
General
Assembly apply only to matters in which a | 32 |
| petition for tax deed is filed on or
after the
effective date | 33 |
| of this amendatory Act of the 93rd General Assembly.
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| (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
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