SB1041 EnrolledLRB101 06580 HLH 51607 b



1    AN ACT concerning revenue.

 
2    Be it enacted by the People of the State of Illinois, 
3represented in the General Assembly: 



 
4    Section 5. The Property Tax Code is amended  by adding 
5Section 21-16 as follows:
 
6    (35 ILCS 200/21-16 new)
7    Sec. 21-16. Property owned by a taxing district; 
8delinquency.  Notwithstanding any other provision of law, in a 
9county with more than 800,000 inhabitants but fewer than 
101,000,000 inhabitants, if a lessee is liable for the payment of 
11property taxes extended against property that is owned by a 
12taxing district, and those taxes remain unpaid in whole or in 
13part 60 days after the second installment due date,  then the 
14county treasurer shall promptly notify the taxing district that 
15owns the property of the delinquency in writing. The taxing 
16district shall promptly notify the county supervisor of 
17assessments upon the execution of a new lease or the 
18termination of a lease for property owned by the taxing 
19district. The State's Attorney of the county in which the 
20property is located may bring an action against the lessee in 
21the circuit court in the name of the People of the State of 
22Illinois, and, upon proof of liability, the court shall enter 
23judgment against the lessee in a sum equal to the full amount 
 
 
SB1041 Enrolled- 2 -LRB101 06580 HLH 51607 b

1of delinquent taxes, interest, penalties, and costs. This 
2judgment shall be enforceable against the lessee, or any other 
3parties provided by applicable law, in any manner permitted by 
4law for the collection of a debt or judgment. The proceeds of 
5any judgment under this Section shall be distributed to the 
6taxing districts as otherwise provided in this Code.