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| | HB0250 Engrossed | | LRB101 04679 HLH 49688 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Property Tax Code is amended by changing |
| 5 | | Section 21-115 as follows:
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| 6 | | (35 ILCS 200/21-115)
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| 7 | | Sec. 21-115. Times of publication of notice. The |
| 8 | | advertisement shall be
published once at least 10 days before |
| 9 | | the day on which judgment is to be
applied for, and shall |
| 10 | | contain a list of the delinquent properties upon which
the |
| 11 | | taxes or any part thereof remain due and unpaid, the names of |
| 12 | | owners, if
known, the total amount due, and the year or years |
| 13 | | for which they are due. In
counties of less than 3,000,000 |
| 14 | | inhabitants, advertisement shall include notice
of the |
| 15 | | registration requirement for persons bidding at the sale. |
| 16 | | Properties
upon which taxes have been paid in full under |
| 17 | | protest shall not be included in
the list.
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| 18 | | The collector shall give notice that he or she will apply |
| 19 | | to the circuit
court on a specified day for judgment against |
| 20 | | the properties for the taxes, and
costs, and for an order to |
| 21 | | sell the properties for the satisfaction of the
amount due.
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| 22 | | The collector shall also give notice of a date within the |
| 23 | | next 5 business
days after the date of application on which all |
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| 1 | | the properties for the sale of
which an order is made will be |
| 2 | | exposed to public sale at a location within the
county |
| 3 | | designated by the county collector, for the amount of taxes, |
| 4 | | and cost
due. The advertisement published according to the |
| 5 | | provisions of this Section
shall be deemed to be sufficient |
| 6 | | notice of the intended application for
judgment and of the sale |
| 7 | | of properties under the order of the court.
A county with fewer |
| 8 | | than 3,000,000 inhabitants may, by joint agreement, combine its |
| 9 | | tax sale with the tax sale of one or more other contiguous |
| 10 | | counties; such a joint tax sale shall be held at a location in |
| 11 | | one of the participating counties. Notwithstanding the |
| 12 | | provisions of this Section and Section 21-110, in the 10
years |
| 13 | | following the completion of a general reassessment of property |
| 14 | | in any
county with 3,000,000 or more inhabitants, made under an |
| 15 | | order of the
Department, the publication shall be made not |
| 16 | | sooner than 10 days nor more
than 90 days after the date when |
| 17 | | all unpaid taxes on property have become
delinquent.
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| 18 | | (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-426, eff. |
| 19 | | 6-1-96;
89-626, eff. 8-9-96.)
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| 20 | | Section 10. The Mobile Home Local Services Tax Enforcement |
| 21 | | Act is amended by changing Section 60 as follows:
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| 22 | | (35 ILCS 516/60)
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| 23 | | Sec. 60. Times of publication of notice. The advertisement |
| 24 | | shall be
published once at least 10 days before the day on |
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| 1 | | which judgment is to be
applied for, and shall contain a list |
| 2 | | of the delinquent mobile homes upon which
the taxes or any part |
| 3 | | thereof remain due and unpaid, the names of owners,
the street |
| 4 | | and the common address where the mobile home is
sited, if |
| 5 | | known, the vehicle identification number, if known, the total |
| 6 | | amount due, and the year or years for
which they are due. In |
| 7 | | counties of less than 3,000,000 inhabitants,
advertisement |
| 8 | | shall include notice of the registration requirement for |
| 9 | | persons
bidding at the sale.
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| 10 | | The collector shall give notice that he or she will apply |
| 11 | | to the circuit
court on a specified day for judgment against |
| 12 | | the mobile homes for the taxes,
and costs, and for an order to |
| 13 | | sell the mobile homes for the satisfaction of
the amount due.
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| 14 | | The collector shall also give notice of a date within the |
| 15 | | next 5 business
days after the date of application on which all |
| 16 | | the mobile homes for the sale
of which an order is made will be |
| 17 | | exposed to public sale at a location within
the county |
| 18 | | designated by the county collector, for the amount of taxes and
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| 19 | | cost due. The advertisement published according to the |
| 20 | | provisions of this
Section shall be deemed to be sufficient |
| 21 | | notice of the intended application for
judgment and of the sale |
| 22 | | of mobile homes under the order of the court. A county with |
| 23 | | fewer than 3,000,000 inhabitants may, by joint agreement, |
| 24 | | combine its tax sale with the tax sale of one or more other |
| 25 | | contiguous counties; such a joint tax sale shall be held at a |
| 26 | | location in one of the participating counties.
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