103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2162

 

Introduced 2/7/2023, by Rep. Margaret Croke

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/22-80

    Amends the Property Tax Code. Provides that a party who successfully contests the entry of an order directing the county clerk to issue a tax deed shall pay certain specified fees and costs to the tax deed grantee or the owner of the certificate of purchase. Provides that, in the case of a sale in error, interest accrues until the date of the order finding that the order directing the county clerk to issue a tax deed should be vacated (currently, until the date of payment). Effective immediately.


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A BILL FOR

 

HB2162LRB103 06062 HLH 51092 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 changing
5Section 22-80 as follows:
 
6    (35 ILCS 200/22-80)
7    Sec. 22-80. Order of court setting aside tax deed;
8payments to holder of deed.
9    (a) Any order of court vacating an order directing the
10county clerk to issue a tax deed based upon a finding that the
11property was not subject to taxation or special assessment, or
12that the taxes or special assessments had been paid prior to
13the sale of the property, or that the tax sale was otherwise
14void, shall declare the tax sale to be a sale in error pursuant
15to Section 21-310 of this Act. The order shall direct the
16county collector to refund to the tax deed grantee or his or
17her successors and assigns (or, if a tax deed has not yet
18issued, the holder of the certificate) the following amounts:
19        (1) all taxes and special assessments purchased, paid,
20    or redeemed by the tax purchaser or his or her assignee, or
21    by the tax deed grantee or his or her successors and
22    assigns, whether before or after entry of the order for
23    tax deed, with interest at the rate of 1% per month from

 

 

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1    the date each amount was paid until the date of the order
2    finding that the order directing the county clerk to issue
3    a tax deed should be vacated of payment pursuant to this
4    Section;
5        (2) all costs paid and posted to the judgment record
6    and not included in paragraph (1) of this subsection (a);
7    and
8        (3) court reporter fees for the hearing on the
9    application for tax deed and transcript thereof, cost of
10    certification of tax deed order, cost of issuance of tax
11    deed, and cost of recording of tax deed.
12    (b) Except in those cases described in subsection (a) of
13this Section, and unless the court on motion of the tax deed
14petitioner extends the redemption period to a date not later
15than 3 years from the date of sale, any order of court finding
16that an order directing the county clerk to issue a tax deed
17should be vacated shall direct the party who successfully
18contested the entry of the order to pay to the tax deed grantee
19or his or her successors and assigns (or, if a tax deed has not
20yet issued, the holder of the certificate) within 90 days
21after the date of the finding:
22        (1) the amount necessary to redeem the property from
23    the sale as of the last day of the period of redemption,
24    except that, if the sale is a scavenger sale pursuant to
25    Section 21-260 of this Act, the redemption amount shall
26    not include an amount equal to all delinquent taxes on

 

 

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1    such property which taxes were delinquent at the time of
2    sale; and
3        (2) amounts in satisfaction of municipal liens paid by
4    the tax purchaser or his or her assignee; , and the amounts
5    specified in paragraphs (1) and (3) of subsection (a) of
6    this Section, to the extent the amounts are not included
7    in paragraph (1) of this subsection (b).
8        (3) court reporter fees for the hearing on the
9    application for tax deed and fees for the transcript of
10    that hearing;
11        (4) the cost of certification of the tax deed order;
12        (5) the costs of issuing the tax deed and recording
13    the tax deed;
14        (6) all taxes and special assessments purchased, paid,
15    or redeemed by the tax purchaser or his or her assignee, or
16    by the tax deed grantee or his or her successors and
17    assigns, whether before or after entry of the order for
18    tax deed, and not included in the amount necessary to
19    redeem the property from the sale as of the last day of the
20    period of redemption, with interest at the rate of 1% per
21    month from the date each amount was paid until the date of
22    the order finding that the order directing the county
23    clerk to issue a tax deed should be vacated; and
24        (5) interest, at the rate of 1% per month from the last
25    day of the period of redemption until the date of the order
26    finding that the order directing the county clerk to issue

 

 

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1    a tax deed should be vacated, on any subsequent taxes and
2    special assessments included in the amount necessary to
3    redeem the property from the sale as of the last day of the
4    period of redemption.
5    If the payment is not made within the 90-day period, the
6petition to vacate the order directing the county clerk to
7issue a tax deed shall be denied with prejudice, and the order
8directing the county clerk to issue a tax deed shall remain in
9full force and effect. No final order vacating any order
10directing the county clerk to issue a tax deed shall be entered
11pursuant to this subsection (b) until the payment has been
12made.
13(Source: P.A. 91-357, eff. 7-29-99.)
 
14    Section 99. Effective date. This Act takes effect upon
15becoming law.