Public Act 094-0358
 
HB0515 Enrolled LRB094 05075 BDD 35111 b

    AN ACT concerning taxes.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Mobile Home Local Services Tax Act is
amended by changing Section 11 and adding Section 2.2 as
follows:
 
    (35 ILCS 515/2.2 new)
    Sec. 2.2. Abandoned mobile home defined. As used in this
Act, "abandoned mobile home" means a mobile home that has no
owner currently residing in the mobile home or authorized
tenant of the owner currently residing in the mobile home to
the best knowledge of the mobile home park owner.
 
    (35 ILCS 515/11)  (from Ch. 120, par. 1211)
    Sec. 11. Before any mobile home subject to the tax imposed
by this Act may be moved, the transporting company must obtain
a permit from the county treasurer certifying that the tax on
the mobile home has been paid for the current tax period and
all previous tax periods for which taxes remain due. It shall
be a Class B misdemeanor for any person or entity to move any
mobile home or cause it to be moved a distance of more than one
mile without having received such permit from the taxpayer. It
shall be a Class B misdemeanor for any taxpayer to move any
mobile home or cause it to be moved a distance of more than one
mile without such permit having been issued by the county
treasurer. This Section does not apply to (i) any person or
entity who moves a mobile home or causes it to be moved
pursuant to a court order, nor does this Section apply to any
person or municipality that moves a mobile home under the
Abandoned Mobile Home Act or (ii) a mobile home park owner that
moves an abandoned mobile home for its disposal as scrap or
otherwise without further use as a mobile home.
(Source: P.A. 88-516.)
 
    Section 10. The Mobile Home Local Services Tax Enforcement
Act is amended by changing Sections 395 and 402 as follows:
 
    (35 ILCS 516/395)
    Sec. 395. Reimbursement of municipality before issuance of
tax certificate of title. Except in any proceeding in which the
tax purchaser is a county acting as trustee for taxing
districts as provided in Section 35, an order for the issuance
of a tax certificate of title under this Act shall not be
entered affecting the title to or interest in any mobile home
in which a 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 city, village, or incorporated town of the
money so advanced or the city, village, or town waives its lien
on the mobile home 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 filing
or appearance fee shall not be required of a city, village, or
incorporated town seeking to enforce its claim under this
Section in a tax certificate of title proceeding.
    The changes made by this amendatory Act of the 94th General
Assembly are intended to be declarative of existing law.
(Source: P.A. 92-807, eff. 1-1-03.)
 
    (35 ILCS 516/402)
    Sec. 402. Mobile homes located in manufactured home
community; requirements.
    (a) A The person, other than a county acting as trustee for
taxing districts, as provided in Section 35, who has a
certificate of purchase and obtains a court order directing the
issuance of a tax certificate of title under Section 400 for a
mobile home located on a lot in a manufactured home community
is liable for lot rent (at the prevailing rate) beginning on
the date of the entry of the court order and shall either (i)
qualify for tenancy in the manufactured home community in
accordance with the community's normal tenant qualification
and screening procedures or (ii) remove the mobile home from
the lot no later than 30 days after the date of the entry of the
court order.
    (b) A county acting as trustee for taxing districts, as
provided in Section 35, that obtains a court order directing
the issuance of a tax certificate of title to the county as
trustee, under Section 400, for a mobile home located on a lot
in a manufactured home community must remove the mobile home
from the lot no later than 30 days after the date of the entry
of the court order.
(Source: P.A. 92-807, eff. 1-1-03.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.