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Public Act 100-1070


 

Public Act 1070 100TH GENERAL ASSEMBLY

  
  
  

 


 
Public Act 100-1070
 
SB0585 EnrolledLRB100 04129 HLH 14134 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 21-205, 21-245, 21-295, and 21-330 as follows:
 
    (35 ILCS 200/21-205)
    Sec. 21-205. Tax sale procedures.
    (a) 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.
    (b) Until January 1, 2013, 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 January 1, 2013, 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 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.
    (c) County collectors may, when applicable, eject tax
bidders who disrupt the tax sale or use illegal bid practices.
(Source: P.A. 97-557, eff. 7-1-12; 97-1125, eff. 8-28-12.)
 
    (35 ILCS 200/21-245)
    Sec. 21-245. Automation fee. In all counties, each person
purchasing any property at a sale under this Code, shall pay to
the county collector, prior to the issuance of any tax
certificate, an automation fee set by the county collector of
not more than $10 for each item purchased. A like sum shall be
paid for each year that all or a portion of the subsequent
taxes are paid by a tax purchaser and posted to the tax
judgment, sale, redemption and forfeiture record where the
underlying certificate is recorded. The county collector in all
counties may assess to the purchaser of property for delinquent
taxes an automation fee of not more than $10 per parcel. In
counties with less than 3,000,000 inhabitants:
    (a) The fee shall be paid at the time of the purchase if
the record keeping system used for processing the delinquent
property tax sales is automated or has been approved for
automation by the county board. The fee shall be collected in
the same manner as other fees or costs.
    (b) Fees collected under this Section shall be retained by
the county treasurer in a fund designated as the Tax Sale
Automation Fund. The fund shall be audited by the county
auditor. The county board, with the approval of the county
treasurer, shall make expenditures from the fund (1) to pay any
costs related to the automation of property tax collections and
delinquent property tax sales, including the cost of hardware,
software, research and development, and personnel and (2) to
defray the cost of providing electronic access to property tax
collection records and delinquent tax sale records.
(Source: P.A. 93-415, eff. 8-5-03.)
 
    (35 ILCS 200/21-295)
    Sec. 21-295. Creation of indemnity fund.
    (a) In counties of less than 3,000,000 inhabitants, each
person purchasing any property at a sale under this Code shall
pay to the County Collector, prior to the issuance of any
certificate of purchase, an indemnity a fee set by the county
collector of not more than $20 for each item purchased. A like
sum shall be paid for each year that all or a portion of
subsequent taxes are paid by the tax purchaser and posted to
the tax judgment, sale, redemption and forfeiture record where
the underlying certificate of purchase is recorded.
    (a-5) In counties of 3,000,000 or more inhabitants, each
person purchasing property at a sale under this Code shall pay
to the County Collector a fee of $80 for each item purchased
plus an additional sum equal to 5% of taxes, interest, and
penalties paid by the purchaser, including the taxes, interest,
and penalties paid under Section 21-240. In these counties, the
certificate holder shall also pay to the County Collector a fee
of $80 for each year that all or a portion of subsequent taxes
are paid by the tax purchaser and posted to the tax judgment,
sale, redemption, and forfeiture record, plus an additional sum
equal to 5% of all subsequent taxes, interest, and penalties.
The additional 5% fees are not required after December 31,
2006. The changes to this subsection made by this amendatory
Act of the 91st General Assembly are not a new enactment, but
declaratory of existing law.
    (b) The amount paid prior to issuance of the certificate of
purchase pursuant to subsection (a) or (a-5) shall be included
in the purchase price of the property in the certificate of
purchase and all amounts paid under this Section shall be
included in the amount required to redeem under Section 21-355.
Except as otherwise provided in subsection (b) of Section
21-300, all money received under subsection (a) or (a-5) shall
be paid by the Collector to the County Treasurer of the County
in which the land is situated, for the purpose of an indemnity
fund. The County Treasurer, as trustee of that fund, shall
invest all of that fund, principal and income, in his or her
hands from time to time, if not immediately required for
payments of indemnities under subsection (a) of Section 21-305,
in investments permitted by the Illinois State Board of
Investment under Article 22A of the Illinois Pension Code. The
county collector shall report annually to the county clerk on
the condition and income of the fund. The indemnity fund shall
be held to satisfy judgments obtained against the County
Treasurer, as trustee of the fund. No payment shall be made
from the fund, except upon a judgment of the court which
ordered the issuance of a tax deed.
(Source: P.A. 94-412, eff. 8-2-05.)
 
    (35 ILCS 200/21-330)
    Sec. 21-330. Fund for payment of interest. In all counties
of less than 3,000,000 inhabitants, the county board, by
resolution, may impose a fee for payment of interest and costs.
Each person purchasing any property at a sale under this Code
shall pay to the county collector, prior to the issuance of any
certificate of purchase, a fee of up to $60 for each item
purchased. In counties of under 3,000,000 inhabitants, the
county board may impose a fee of up to $60, which shall be paid
to the county collector, upon each person purchasing any
property at a sale held under this Code, prior to the issuance
of any certificate of purchase. Each person purchasing any
property at a sale held under this Code in a county with
3,000,000 or more inhabitants shall pay to the county
collector, prior to the issuance of any certificate of
purchase, a fee of $100 for each item purchased. That amount
shall be included in the price paid for the certificate of
purchase and the amount required to redeem under Section
21-355.
    All sums of money received under this Section shall be paid
by the collector to the county treasurer of the county in which
the property is situated for deposit into a special fund. It
shall be the duty of the county treasurer, as trustee of the
fund, to invest the principal and income of the fund from time
to time, if not immediately required for payments under this
Section, in investments as are authorized by Sections 3-10009
and 3-11002 of the Counties Code. The fund shall be held to pay
interest and costs by the county treasurer as trustee of the
fund. No payment shall be made from the fund except by order of
the court declaring a sale in error under Section 21-310,
22-35, or 22-50 or by declaration of the county collector under
subsection (c) of Section 21-310. Any moneys accumulated in the
fund by the county treasurer in excess of (i) $100,000 in
counties with 250,000 or less inhabitants or (ii) $500,000 in
counties with more than 250,000 inhabitants shall be paid each
year prior to the commencement of the annual tax sale, first to
satisfy any existing unpaid judgments entered pursuant to
Section 21-295, and any funds remaining thereafter shall be
paid to the general fund of the county.
(Source: P.A. 94-362, eff. 7-29-05.)

Effective Date: 1/1/2019