HB4716 93RD GENERAL ASSEMBLY

LRB093 17792 SJM 43472 b

93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB4716

Introduced 02/04/04, by Donald L. Moffitt

SYNOPSIS AS INTRODUCED:

35 ILCS 200/21-135
35 ILCS 515/3.1 new
35 ILCS 516/80

Amends the Property Tax Code. Provides that notice of application for judgment and sale of property may, in the alternative, be mailed to the current owner of record (or, as now, to the person shown by the current collector's warrant book to be the party in whose name the taxes were last assessed). Provides that if a personal or corporate check for the payment of taxes is returned unpaid for any reason prior to judgment, the mailed notice of application for judgment and sale may be sent at any time prior to judgment. Amends the Mobile Home Local Services Tax Act. Sets forth acceptable forms of payment of the tax imposed by the Act. Amends the Mobile Home Local Services Tax Enforcement Act. Makes changes similar to the changes in the Property Tax Code concerning tax sales of mobile homes. Effective immediately.

A BILL FOR

AN ACT concerning taxes.

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 Section 21-135 as follows:

(35 ILCS 200/21-135)

Sec. 21-135. Mailed notice of application for judgment and sale. Not less than 15 days before the date of application for judgment and sale of delinquent properties, the county collector shall mail, by registered or certified mail, a notice of the forthcoming application for judgment and sale to the person shown by the current collector's warrant book to be the party in whose name the taxes were last assessed or to the current owner of record and, if applicable, to the party specified under Section 15-170. The notice shall include the intended dates of application for judgment and sale and commencement of the sale, and a description of the properties. If, however, a personal or corporate check for the payment of taxes as provided in Section 20-25 of this Code is returned unpaid for any reason prior to judgment, the mailed notice of application for judgment and sale may be sent at any time prior to judgment. The county collector must present proof of the mailing to the court along with the application for judgement.

In counties with less than 3,000,000 inhabitants, a copy of this notice shall also be mailed by the county collector by registered or certified mail to any lienholder of record who annually requests a copy of the notice. The failure of the county collector to mail a notice or its non-delivery to the lienholder shall not affect the validity of the judgment.

In counties with 3,000,000 or more inhabitants, notice shall not be mailed to any person when, under Section 14-15, a certificate of error has been executed by the county assessor or by both the county assessor and board of appeals (until the first Monday in December 1998 and the board of review beginning the first Monday in December 1998 and thereafter), except as provided by court order under Section 21-120.

The collector shall collect $10 from the proceeds of each sale to cover the costs of registered or certified mailing and the costs of advertisement and publication. If a taxpayer pays the taxes on the property after the notice of the forthcoming application for judgment and sale is mailed but before the sale is made, then the collector shall collect $10 from the taxpayer to cover the costs of registered or certified mailing and the costs of advertisement and publication.

(Source: P.A. 89-126, eff. 7-11-95; 89-671, eff. 8-14-96; 90-334, eff. 8-8-97.)

Section 10. The Mobile Home Local Services Tax Act is amended by adding Section 3.1 as follows:

(35 ILCS 515/3.1 new)

Sec. 3.1. Form of payment. Taxes imposed under this Act may be satisfied by payment to the county treasurer of the county in which the tax is imposed in legal money of the United States, by a cashier's check, by a certified check, by a post office money order, by a bank money order issued by a national or state bank that is insured by the Federal Deposit Insurance Corporation, by a personal or corporate check drawn on such a bank, or by credit card in accordance with the Local Governmental Acceptance of Credit Cards Act.

Section 15. The Mobile Home Local Services Tax Enforcement Act is amended by changing Section 80 as follows:

(35 ILCS 516/80)

Sec. 80. Mailed notice of application for judgment and sale. Not less than 15 days before the date of application for judgment and sale of delinquent mobile homes, the county collector shall mail, by registered or certified mail, a notice of the forthcoming application for judgment and sale to the person shown by the current collector's warrant book to be the party in whose name the taxes were last computed or to the current owner of record. The notice shall include the intended dates of application for judgment and sale and commencement of the sale, and a description of the mobile homes. If, however, a personal or corporate check for the payment of taxes as provided in Section 3.1 of the Mobile Home Local Services Tax Act is returned unpaid for any reason prior to judgment, the mailed notice of application for judgment and sale may be sent at any time prior to judgment. The county collector must present proof of the mailing to the court along with the application for judgement.

In counties with less than 3,000,000 inhabitants, a copy of this notice shall also be mailed by the county collector by registered or certified mail to any lienholder of record who annually requests a copy of the notice. The failure of the county collector to mail a notice or its non-delivery to the lienholder shall not affect the validity of the judgment.

The collector shall collect $10 from the proceeds of each sale to cover the costs of registered or certified mailing and the costs of advertisement and publication. If a taxpayer pays the taxes on the mobile home after the notice of the forthcoming application for judgment and sale is mailed but before the sale is made, then the collector shall collect $10 from the taxpayer to cover the costs of registered or certified mailing and the costs of advertisement and publication.

(Source: P.A. 92-807, eff. 1-1-03.)

Section 99. Effective date. This Act takes effect upon becoming law.