Sen. Terry Link
Filed: 4/11/2005
 
 

 




 

 		












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AMENDMENT TO SENATE BILL 262




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    AMENDMENT NO. ______. Amend Senate Bill 262 as follows:

 
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on page 1, by replacing line 5 with the following:
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"Sections 21-260, 21-285, 21-290, 21-360, 22-10, 22-20, 
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22-25,"; and
 
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on page 1, immediately below line 6, by inserting the 
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following:
 



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    "(35 ILCS 200/21-260)


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    Sec. 21-260. Collector's scavenger sale. Upon the county 
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collector's
application under Section 21-145, to be known as 
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the Scavenger Sale
Application, the Court shall enter judgment 
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for the general taxes, special
taxes, special assessments, 
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interest, penalties and costs as are included in
the 
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advertisement and appear to be due thereon after allowing an 
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opportunity to
object and a hearing upon the objections as 
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provided in Section 21-175, and
order those properties sold by 
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the County Collector at public sale to the
highest bidder for 
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cash, notwithstanding the bid may be less than the full
amount 
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of taxes, special taxes, special assessments, interest, 
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penalties and
costs for which judgment has been entered.

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    (a) Conducting the sale - Bidding.   All properties shall be 
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offered for
sale in consecutive order as they appear in the 
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delinquent list. The minimum
bid for any property shall be $250 
 


 






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or one-half of the tax if the total
liability is less than 
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$500.  The successful bidder shall immediately pay the
amount of 
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minimum bid to the County Collector in cash, by certified or

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cashier's check, by money order, or, if the
successful bidder 
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is a governmental unit, by a check issued by that
governmental 
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unit.  If the bid exceeds the minimum bid, the
successful bidder 
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shall pay the balance of the bid to the county collector in

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cash, by certified or cashier's check, by money order, or, if 
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the
successful bidder is a governmental unit, by a check issued 
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by that
governmental unit
 by the close of the
next business 
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day.  If the minimum bid is not paid at the time of sale or if

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the balance is not paid by the close of the next business day, 
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then the sale is
void and the minimum bid, if paid, is 
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forfeited to the county general fund.  In
that event, the 
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property shall be reoffered for sale within 30 days of the last

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offering of property in regular order.  The collector shall make 
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available to
the public a list of all properties to be included 
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in any reoffering due to the
voiding of the original sale.  The 
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collector is not required to serve or
publish any other notice 
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of the reoffering of those properties. In the event
that any of 
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the properties are not sold upon reoffering, or are sold for 
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less
than the amount of the original voided sale, the original 
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bidder who failed to
pay the bid amount shall remain liable for 
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the unpaid balance of the bid in an
action under Section 
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21-240.  Liability shall not be reduced where the bidder
upon 
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reoffering also fails to pay the bid amount, and in that event 
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both
bidders shall remain liable for the unpaid balance of 
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their respective bids. A
sale of properties under this Section 
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shall not be final until confirmed by the
court.

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    (b) Confirmation of sales.  The county collector shall file 
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his or her
report of sale in the court within 30 days of the 
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date of sale of each
property.  No notice of the county 
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collector's application to confirm the sales
shall be required 
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except as prescribed by rule of the court.  Upon
confirmation, 
 


 






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except in cases where the sale becomes void under Section 
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22-85,
or in cases where the order of confirmation is vacated 
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by the court, a sale
under this Section shall extinguish the in 
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rem lien of the general taxes,
special taxes and special 
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assessments for which judgment has been entered and a

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redemption shall not revive the lien.  Confirmation of the sale 
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shall in no
event affect the owner's personal liability to pay 
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the taxes, interest and
penalties as provided in this Code or 
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prevent institution of a proceeding under
Section 21-440 to 
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collect any amount that may remain
due after the sale.

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    (c) Issuance of tax sale certificates. Upon confirmation of 
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the sale the
County Clerk and the County Collector shall issue 
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to the purchaser a
certificate of purchase in the form 
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prescribed by Section 21-250 as near as may
be.  A certificate 
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of purchase shall not be issued to any person who is
ineligible 
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to bid at the sale or to receive a certificate of purchase 
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under
Section 21-265.

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    (d) Scavenger Tax Judgment, Sale and Redemption Record - 
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Sale of
parcels not sold.  The county collector shall prepare a 
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Scavenger Tax Judgment,
Sale and Redemption Record.  The county 
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clerk shall write or stamp on the
scavenger tax judgment, sale, 
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forfeiture and redemption record opposite the
description of 
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any property offered for sale and not sold, or not confirmed 
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for
any reason, the words "offered but not sold". The 
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properties which are offered
for sale under this Section and 
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not sold or not confirmed shall be offered for
sale annually 
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thereafter in the manner provided in this Section until sold,

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except in the case of mineral rights, which after 10 
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consecutive years of
being offered for sale under this Section 
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and not sold or confirmed shall
no longer be required to be 
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offered for sale. At
any time between annual sales the County 
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Collector may advertise for sale any
properties subject to sale 
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under judgments for sale previously entered under
this Section 
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and not executed for any reason.  The advertisement and sale 
 


 






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shall
be regulated by the provisions of this Code as far as 
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applicable.

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    (e) Proceeding to tax deed. The owner of the certificate of 
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purchase shall
give notice as required by Sections 22-5 through 
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22-30, and may extend the
period of redemption as provided by 
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Section 21-385. At any time within 6
5 months
prior to 
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expiration of the period of redemption from a sale under this 
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Code,
the owner of a certificate of purchase may file a 
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petition and may obtain a tax
deed under Sections 22-30 through 
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22-55. All proceedings for the issuance of
a tax deed and all 
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tax deeds for properties sold under this Section shall be

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subject to Sections 22-30 through 22-55. Deeds issued under 
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this Section are
subject to Section 22-70.  This Section shall 
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be liberally construed so that the deeds provided for in this 
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Section convey merchantable title.

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    (f) Redemptions from scavenger sales. Redemptions may be 
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made from sales
under this Section in the same manner and upon 
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the same terms and conditions as
redemptions from sales made 
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under the County Collector's annual application for
judgment 
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and order of sale, except that in lieu of penalty the person 
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redeeming
shall pay interest as follows if the sale occurs 
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before September 9, 1993:


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        (1) If redeemed within the first 2 months from the date 
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    of the sale, 3%
per month or portion thereof upon the 
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    amount for which the property was sold;


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        (2) If redeemed between 2 and 6 months from the date of 
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        the sale, 12% of
the amount for which the property was 
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        sold;


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        (3) If redeemed between 6 and 12 months from the date 
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    of the sale, 24%
of the amount for which the property was 
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    sold;


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        (4) If redeemed between 12 and 18 months from the date 
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    of the sale, 36% of
the amount for which the property was 
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    sold;


 


 






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        (5) If redeemed between 18 and 24 months from the date 
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    of the sale, 48%
of the amount for which the property was 
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    sold;


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        (6) If redeemed after 24 months from the date of sale, 
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    the 48% herein
provided together with interest at 6% per 
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    year thereafter.

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    If the sale occurs on or after September 9,
1993, the 
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person redeeming shall pay interest on that part of the amount 
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for
which the property was sold equal to or less than the full 
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amount of delinquent
taxes, special assessments, penalties, 
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interest, and costs, included in the
judgment and order of sale 
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as follows:


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        (1) If redeemed within the first 2 months from the date 
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    of the sale,
3% per month upon the amount of taxes, special 
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    assessments, penalties,
interest, and costs due for each of 
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    the first 2 months, or fraction thereof.


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        (2) If redeemed at any time between 2 and 6 months from 
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    the date of
the sale, 12% of the amount of taxes, special 
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    assessments, penalties, interest,
and costs due.


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        (3) If redeemed at any time between 6 and 12 months 
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    from the date of the
sale, 24% of the amount of taxes, 
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    special assessments, penalties, interest, and
costs due.


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        (4) If redeemed at any time between 12 and 18 months 
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    from the date
of the sale, 36% of the amount of taxes, 
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    special assessments, penalties,
interest, and costs due.


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        (5) If redeemed at any time between 18 and 24 months 
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    from the date
of the sale, 48% of the amount of taxes, 
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    special assessments, penalties,
interest, and costs due.


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        (6) If redeemed after 24 months from the date of sale, 
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    the 48%
provided for the 24 months together with interest 
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    at 6% per annum thereafter on
the amount of taxes, special 
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    assessments, penalties, interest, and costs due.

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    The person redeeming shall not be required to pay any 
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interest on any part
of the amount for which the property was 
 


 






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sold that exceeds the full amount of
delinquent taxes, special 
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assessments, penalties, interest, and costs included
in the 
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judgment and order of sale.

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    Notwithstanding any other provision of this Section, 
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except for
owner-occupied single family residential units 
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which are condominium units,
cooperative units or dwellings, 
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the amount required to be paid for redemption
shall also 
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include an amount equal to all delinquent taxes on the property

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which taxes were delinquent at the time of sale.  The delinquent 
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taxes shall be
apportioned by the county collector among the 
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taxing districts in which the
property is situated in 
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accordance with law. In the event that all moneys
received from 
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any sale held under this Section exceed an amount equal to all

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delinquent taxes on the property sold, which taxes were 
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delinquent at the time
of sale, together with all publication 
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and other costs associated with the
sale, then, upon 
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redemption, the County Collector and the County Clerk shall

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apply the excess amount to the cost of redemption.

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    (g) Bidding by county or other taxing districts.  Any taxing 
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district may
bid at a scavenger sale.  The county board of the 
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county in which properties
offered for sale under this Section 
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are located may bid as trustee for all
taxing districts having 
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an interest in the taxes for the nonpayment of which
the 
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parcels are offered. The County shall apply on the bid the 
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unpaid taxes due
upon the property and no cash need be paid. 
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The County or other taxing district
acquiring a tax sale 
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certificate shall take all steps necessary to acquire
title to 
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the property and may manage and operate the property so 
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acquired.

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    When a county, or other taxing district within the county, 
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is a petitioner
for a tax deed, no filing fee shall be required 
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on the petition. The county as
a tax creditor and as trustee 
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for other tax creditors, or other taxing district
within the 
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county shall not be required to allege and prove that all taxes 
 


 






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and
special assessments which become due and payable after the 
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sale to the county
have been paid. The county shall not be 
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required to pay the subsequently
accruing taxes or special 
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assessments at any time. Upon the written request of
the county 
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board or its designee, the county collector shall not offer the

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property for sale at any tax sale subsequent to the sale of the 
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property to the
county under this Section. The lien of taxes 
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and special assessments which
become due and payable after a 
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sale to a county shall merge in the fee title of
the county, or 
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other taxing district, on the issuance of a deed. The County 
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may
sell the properties so acquired, or the certificate of 
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purchase thereto, and
the proceeds of the sale shall be 
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distributed to the taxing districts in
proportion to their 
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respective interests therein. The presiding officer of the

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county board, with the advice and consent of the County Board, 
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may appoint some
officer or person to attend scavenger sales 
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and bid on its behalf.

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    (h) Miscellaneous provisions. In the event that the tract 
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of land or lot
sold at any such sale is not redeemed within the 
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time permitted by law and a
tax deed is issued, all moneys that 
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may be received from the sale of
properties in excess of the 
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delinquent taxes, together with all publication
and other costs 
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associated with the sale,
shall, upon petition of any 
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interested party to the court that issued the tax
deed, be 
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distributed by the County Collector pursuant to order of the 
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court
among the persons having legal or equitable interests in 
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the property according
to the fair value of their interests in 
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the tract or lot. Section 21-415 does
not apply to properties 
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sold under this Section.
Appeals may be taken from the orders 
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and judgments entered under this Section
as in other civil 
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cases.  The remedy herein provided is in addition to other

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remedies for the collection of delinquent taxes.

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(Source: P.A. 90-514, eff. 8-22-97; 90-655, eff. 7-30-98; 
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91-189, eff. 1-1-00.)"; and


 
 


 






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1
on page 3, by deleting lines 2 through 35; and 
 
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by deleting pages 4 and 5; and 
 
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on page 6, by deleting lines 1 through 13.