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| 1 | AN ACT concerning taxes.
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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 21-135 as follows:
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| 6 | (35 ILCS 200/21-135)
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| 7 | Sec. 21-135. Mailed notice of application for judgment and | ||||||
| 8 | sale. Not less
than 15 days before the date of application for | ||||||
| 9 | judgment and sale of delinquent
properties, the county | ||||||
| 10 | collector shall mail, by registered or certified mail, a
notice | ||||||
| 11 | of the forthcoming application for judgment and sale to the | ||||||
| 12 | person shown
by the current collector's warrant book to be the | ||||||
| 13 | party in whose name the taxes
were last assessed or to the | ||||||
| 14 | current owner of record and, if applicable, to the party | ||||||
| 15 | specified under Section
15-170. The notice shall include the | ||||||
| 16 | intended dates of application for judgment
and sale and | ||||||
| 17 | commencement of the sale, and a description of the properties. | ||||||
| 18 | The
county collector must present proof of the mailing to the | ||||||
| 19 | court along with the
application for judgement.
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| 20 | In counties with less than 3,000,000 inhabitants, a copy of | ||||||
| 21 | this notice shall
also be mailed by the county collector by | ||||||
| 22 | registered or certified mail to any
lienholder of record who | ||||||
| 23 | annually requests a copy of the notice. The failure of
the | ||||||
| 24 | county collector to mail a notice or its non-delivery to the | ||||||
| 25 | lienholder
shall not affect the validity of the judgment.
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| 26 | In counties with 3,000,000 or more inhabitants, notice | ||||||
| 27 | shall not be mailed to
any person when, under Section 14-15, a | ||||||
| 28 | certificate of error has been executed
by the county assessor | ||||||
| 29 | or by both the
county assessor and board of
appeals (until the | ||||||
| 30 | first Monday in December 1998 and the board of
review
beginning
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| 31 | the first Monday in December 1998 and thereafter),
except as | ||||||
| 32 | provided by court order under Section 21-120.
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| 1 | The collector shall collect $10 from the proceeds of each | ||||||
| 2 | sale to cover
the costs of registered or certified mailing and | ||||||
| 3 | the costs of advertisement
and publication.
If a taxpayer pays | ||||||
| 4 | the taxes on the property after the notice of the
forthcoming | ||||||
| 5 | application for judgment and sale is mailed but before the sale | ||||||
| 6 | is
made, then the collector shall collect $10 from the taxpayer | ||||||
| 7 | to cover the costs
of registered or certified mailing and the | ||||||
| 8 | costs of advertisement and
publication.
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| 9 | (Source: P.A. 89-126, eff. 7-11-95; 89-671, eff. 8-14-96; | ||||||
| 10 | 90-334, eff.
8-8-97.)
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| 11 | Section 10. The Mobile Home Local Services Tax Enforcement | ||||||
| 12 | Act is amended by changing Section 80 as follows:
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| 13 | (35 ILCS 516/80)
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| 14 | Sec. 80. Mailed notice of application for judgment and | ||||||
| 15 | sale. Not less
than 15 days before the date of application for | ||||||
| 16 | judgment and sale of delinquent
mobile homes, the county | ||||||
| 17 | collector shall mail, by registered or certified mail,
a notice | ||||||
| 18 | of the forthcoming application for judgment and sale to the | ||||||
| 19 | person
shown by the current collector's warrant book to be the | ||||||
| 20 | party in whose name the
taxes were last computed or to the | ||||||
| 21 | current owner of record. The notice shall include the intended | ||||||
| 22 | dates of
application for judgment and sale and commencement of | ||||||
| 23 | the sale, and a
description of the mobile homes. The county | ||||||
| 24 | collector must present proof of the
mailing to the court along | ||||||
| 25 | with the application for judgement.
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| 26 | In counties with less than 3,000,000 inhabitants, a copy of | ||||||
| 27 | this notice shall
also be mailed by the county collector by | ||||||
| 28 | registered or certified mail to any
lienholder of record who | ||||||
| 29 | annually requests a copy of the notice. The failure of
the | ||||||
| 30 | county collector to mail a notice or its non-delivery to the | ||||||
| 31 | lienholder
shall not affect the validity of the judgment.
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| 32 | The collector shall collect $10 from the proceeds of each | ||||||
| 33 | sale to cover
the costs of registered or certified mailing and | ||||||
| 34 | the costs of advertisement
and publication.
If a taxpayer pays | ||||||
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| 1 | the taxes on the mobile home after the notice of the
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| 2 | forthcoming application for judgment and sale is mailed but | ||||||
| 3 | before the sale is
made, then the collector shall collect $10 | ||||||
| 4 | from the taxpayer to cover the costs
of registered or certified | ||||||
| 5 | mailing and the costs of advertisement and
publication.
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| 6 | (Source: P.A. 92-807, eff. 1-1-03.)
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| 7 | Section 99. Effective date. This Act takes effect upon | ||||||
| 8 | becoming law.
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