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HB0515 Engrossed |
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LRB094 05075 BDD 35111 b |
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| AN ACT concerning taxes.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Mobile Home Local Services Tax Act is |
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| amended by changing Section 11 and adding Section 2.2 as |
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| follows:
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| (35 ILCS 515/2.2 new)
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| Sec. 2.2. Abandoned mobile home defined. As used in this |
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| Act, "abandoned mobile home" means a mobile home that has no |
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| owner currently residing in the mobile home or authorized |
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| tenant of the owner currently residing in the mobile home to |
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| the best knowledge of the mobile home park owner.
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| (35 ILCS 515/11) (from Ch. 120, par. 1211)
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| Sec. 11. Before any mobile home subject to the tax imposed |
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| by this
Act may be moved, the transporting company must obtain |
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| a permit from the
county treasurer certifying that the tax on |
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| the mobile home has been
paid for the current tax period and |
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| all previous tax periods for which taxes
remain due. It shall |
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| be a Class B misdemeanor for
any person or entity to move any |
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| mobile home or cause it to be moved a
distance of more than one |
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| mile without having received such permit from
the taxpayer. It |
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| shall be a Class B misdemeanor for any taxpayer to
move any |
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| mobile home or cause it to be moved a distance of more than one
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| mile without such permit having been issued by the county |
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| treasurer.
This Section does not apply to (i) any person or |
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| entity who moves a mobile
home
or causes it to be moved |
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| pursuant to a court order, nor does this
Section apply to any |
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| person or municipality that moves a mobile home under the
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| Abandoned Mobile Home Act or (ii) a mobile home park owner that |
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| moves an abandoned mobile home for its disposal as scrap or |
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| otherwise without further use as a mobile home.
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HB0515 Engrossed |
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LRB094 05075 BDD 35111 b |
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| (Source: P.A. 88-516.)
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| Section 10. The Mobile Home Local Services Tax Enforcement |
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| Act is amended by changing Sections 395 and 402 as follows:
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| (35 ILCS 516/395)
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| Sec. 395. Reimbursement of municipality before issuance of |
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| tax
certificate of title. Except in any proceeding in which the |
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| tax purchaser is a county acting as trustee for taxing |
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| districts as provided in Section 35, an order for the issuance |
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| of a tax certificate of title
under this Act shall not be |
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| entered affecting the title to or interest in any
mobile home |
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| in which a city, village, or incorporated town has an interest
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| under the police and welfare power by
advancements made from |
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| public funds, until the purchaser or assignee makes
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| reimbursement to the city, village, or incorporated town of the |
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| money so
advanced or the city, village, or town waives its lien |
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| on the mobile home for
the money so advanced. However, in lieu |
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| of reimbursement or waiver, the
purchaser or his or her
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| assignee may make application for and the court shall order |
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| that the tax
purchase be set aside as a sale in error. A filing |
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| or appearance fee shall not
be required of a city, village, or |
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| incorporated town seeking to enforce its
claim under this |
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| Section in a tax certificate of title proceeding.
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| The changes made by this amendatory Act of the 94th General |
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| Assembly are intended to be declarative of existing law.
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| (Source: P.A. 92-807, eff. 1-1-03.)
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| (35 ILCS 516/402)
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| Sec. 402. Mobile homes located in manufactured home |
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| community;
requirements. The person who has a certificate of |
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| purchase and obtains a court
order directing the issuance of a |
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| tax certificate of title under Section 400
for a mobile home |
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| located on a lot in a manufactured home community is liable
for |
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| lot rent (at the prevailing rate) beginning on the date of the |
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| entry of the
court order and shall either (i) qualify for |
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HB0515 Engrossed |
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LRB094 05075 BDD 35111 b |
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| tenancy in the manufactured home
community in accordance with |
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| the community's normal tenant qualification and
screening |
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| procedures or (ii) remove the mobile home from the lot no later |
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| than
30 days after the date of the entry of the court order. |
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| However, when any county acting as trustee for taxing |
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| districts, as provided in Section 35, has a certificate of |
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| purchase and obtains a court order directing the issuance of a |
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| tax certificate of title under Section 400 for a mobile home |
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| located on a lot in a manufactured home community, the county |
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| must remove the mobile home from the lot no later than 30 days |
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| after the date of the entry of the court order.
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| (Source: P.A. 92-807, eff. 1-1-03.)
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| Section 99. Effective date. This Act takes effect upon |
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| becoming law.
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