Public Act 100-0975
 
SB2539 EnrolledLRB100 16991 HLH 32138 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 21-360 and 21-385 as follows:
 
    (35 ILCS 200/21-360)
    Sec. 21-360. Posting requirements. Except as otherwise
provided in Section 21-355, the county clerk shall not be
required to include amounts described in paragraphs (c) through
(k) of Section 21-355 in the payment for redemption or the
amount received for redemption, nor shall payment thereof be a
charge on the property sold for taxes, unless the tax
certificate holder has filed and posted with the county clerk
prior to redemption and in any event not less than 30 days
prior to the expiration of the period of redemption or extended
period of redemption an official, original or duplicate receipt
for payment of those fees, costs and expenses permitted under
paragraphs (c) through (k) of Section 21-355. Upon submission
of an official original or duplicate receipt, the county clerk
shall stamp the date upon each document received. If, in a
county where the county clerk accepts electronic records, a tax
certificate holder submits to the county clerk an official
original or duplicate receipt as an electronic record, the
county clerk shall acknowledge receipt of the record and shall
provide confirmation in the same manner to the certificate
holder. The confirmation from the county clerk shall indicate
the date of receipt and shall serve as proof that the document
was received by the county clerk. The county clerk shall not be
required to include amounts described in paragraphs (c) through
(k) of Section 21-355 in the payment for redemption or the
amount received for redemption, nor shall payment thereof be a
charge on the property sold for taxes, unless the purchaser or
his or her assignee obtains this acknowledgement of delivery.
(Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
86-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189;
88-455.)
 
    (35 ILCS 200/21-385)
    Sec. 21-385. Extension of period of redemption. The
purchaser or his or her assignee of property sold for
nonpayment of general taxes or special assessments may extend
the period of redemption at any time before the expiration of
the original period of redemption, or thereafter prior to the
expiration of any extended period of redemption, for a period
which will expire not later than 3 years from the date of sale,
by filing with the county clerk of the county in which the
property is located a written notice to that effect describing
the property, stating the date of the sale and specifying the
extended period of redemption. Upon receiving the notice, the
county clerk shall stamp the date of receipt upon the notice.
If the notice is submitted as an electronic record, the county
clerk shall acknowledge receipt of the record and shall provide
confirmation in the same manner to the certificate holder. The
confirmation from the county clerk shall include the date of
receipt and shall serve as proof that the notice was filed with
the county clerk. The county clerk shall not be required to
extend the period of redemption unless the purchaser or his or
her assignee obtains this acknowledgement of delivery. If prior
to the expiration of the period of redemption or extended
period of redemption a petition for tax deed has been filed
under Section 22-30, upon application of the petitioner, the
court shall allow the purchaser or his or her assignee to
extend the period of redemption after expiration of the
original period or any extended period of redemption, provided
that any extension allowed will expire not later than 3 years
from the date of sale. If the period of redemption is extended,
the purchaser or his or her assignee must give the notices
provided for in Section 22-10 at the specified times prior to
the expiration of the extended period of redemption by causing
a sheriff (or if he or she is disqualified, a coroner) of the
county in which the property, or any part thereof, is located
to serve the notices as provided in Sections 22-15 and 22-20.
The notices may also be served as provided in Sections 22-15
and 22-20 by a special process server appointed by the court
under Section 22-15.
(Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.