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1 | AN ACT concerning revenue.
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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 | Sections 21-355, 22-15 and 22-20 as follows:
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6 | (35 ILCS 200/21-355)
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7 | Sec. 21-355. Amount of redemption. Any person desiring to | ||||||
8 | redeem shall
deposit an amount specified in this Section with | ||||||
9 | the county clerk of the
county in which the property is | ||||||
10 | situated,
in legal money of the United States, or by cashier's | ||||||
11 | check, certified check,
post office money order or money order | ||||||
12 | issued by a financial institution
insured by an agency or | ||||||
13 | instrumentality of the United States, payable to the
county | ||||||
14 | clerk of the proper county. The deposit shall be deemed timely | ||||||
15 | only
if actually received in person at the county clerk's | ||||||
16 | office prior to the close
of business as defined in Section | ||||||
17 | 3-2007 of the Counties Code on or before the
expiration of the | ||||||
18 | period of redemption or by United
States mail with a post | ||||||
19 | office cancellation mark dated not less than one day
prior to | ||||||
20 | the expiration of the period of redemption. The deposit shall
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21 | be
in an amount equal to the total of the
following:
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22 | (a) the certificate amount, which shall include all tax | ||||||
23 | principal,
special assessments, interest and penalties |
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1 | paid by the tax purchaser together
with costs and fees of | ||||||
2 | sale and fees paid under Sections 21-295 and 21-315
through | ||||||
3 | 21-335;
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4 | (b) the accrued penalty, computed through the date of | ||||||
5 | redemption as a
percentage of the certificate amount, as | ||||||
6 | follows:
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7 | (1) if the redemption occurs on or before the | ||||||
8 | expiration of 6 months
from the date of sale, the | ||||||
9 | certificate amount times the penalty bid at sale;
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10 | (2) if the redemption occurs after 6 months from | ||||||
11 | the date of sale,
and on or before the expiration of 12 | ||||||
12 | months from the date of sale, the
certificate amount | ||||||
13 | times 2 times the penalty bid at sale;
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14 | (3) if the redemption occurs after 12 months from | ||||||
15 | the date of sale
and on or before the expiration of 18 | ||||||
16 | months from the date of sale, the
certificate amount | ||||||
17 | times 3 times the penalty bid at sale;
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18 | (4) if the redemption occurs after 18 months from | ||||||
19 | the date
of sale and on or before the expiration of 24 | ||||||
20 | months from the date of sale,
the certificate amount | ||||||
21 | times 4 times the penalty bid at sale;
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22 | (5) if the redemption occurs after 24 months from | ||||||
23 | the date of sale
and on or before the expiration of 30 | ||||||
24 | months from the date of sale, the
certificate amount | ||||||
25 | times 5 times the penalty bid at sale;
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26 | (6) if the redemption occurs after 30 months from |
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1 | the date of sale
and on or before the expiration of 36 | ||||||
2 | months from the date of sale, the
certificate amount | ||||||
3 | times 6 times the penalty bid at sale.
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4 | In the event that the property to be redeemed has | ||||||
5 | been purchased
under Section 21-405, the penalty bid | ||||||
6 | shall be 12% per penalty
period as set forth in | ||||||
7 | subparagraphs (1) through (6) of this subsection (b).
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8 | The changes to this subdivision (b)(6) made by this | ||||||
9 | amendatory Act of the
91st General Assembly are not a | ||||||
10 | new enactment, but declaratory of existing
law.
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11 | (c) The total of all taxes, special assessments, | ||||||
12 | accrued interest on those
taxes and special assessments and | ||||||
13 | costs charged in connection with the payment
of those taxes | ||||||
14 | or special assessments, which have been paid by the tax
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15 | certificate holder on or after the date those taxes or | ||||||
16 | special assessments
became delinquent together with 12% | ||||||
17 | penalty on each amount so paid for each
year or portion | ||||||
18 | thereof intervening between the date of that payment and | ||||||
19 | the
date of redemption.
In counties with less than | ||||||
20 | 3,000,000 inhabitants, however, a tax certificate
holder | ||||||
21 | may not pay
all or part of an installment of a subsequent | ||||||
22 | tax or special assessment for any
year, nor shall any
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23 | tender of such a payment be accepted, until after the | ||||||
24 | second or final
installment
of the subsequent tax or | ||||||
25 | special assessment has become delinquent
or until after the
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26 | holder of the certificate of purchase has filed a petition |
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1 | for a tax deed under
Section 22.30.
The person
redeeming | ||||||
2 | shall also pay the amount of interest charged on the | ||||||
3 | subsequent tax
or special assessment and paid as a penalty | ||||||
4 | by the tax certificate holder.
This amendatory Act of
1995 | ||||||
5 | applies to tax years beginning with the 1995 taxes, payable | ||||||
6 | in 1996, and
thereafter.
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7 | (d) Any amount paid to redeem a forfeiture occurring | ||||||
8 | subsequent to the
tax sale together with 12% penalty | ||||||
9 | thereon for each year or portion thereof
intervening | ||||||
10 | between the date of the forfeiture redemption and the date | ||||||
11 | of
redemption from the sale.
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12 | (e) Any amount paid by the certificate holder for | ||||||
13 | redemption of a
subsequently occurring tax sale.
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14 | (f) All fees paid to the county clerk under Section | ||||||
15 | 22-5.
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16 | (g) All fees paid to the registrar of titles incident | ||||||
17 | to registering
the tax certificate in compliance with the | ||||||
18 | Registered Titles (Torrens) Act.
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19 | (h) All fees paid to the circuit clerk and the sheriff , | ||||||
20 | a licensed or registered private detective, or the
coroner | ||||||
21 | in connection with the filing of the petition for tax deed | ||||||
22 | and
service of notices under Sections 22-15 through 22-30 | ||||||
23 | and 22-40 in addition to
(1) a fee of $35 if a petition for | ||||||
24 | tax deed has been filed, which fee shall
be posted to the | ||||||
25 | tax judgement, sale, redemption, and forfeiture record, to | ||||||
26 | be
paid to the purchaser or his or her assignee; (2) a fee |
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1 | of $4 if a notice under
Section 22-5 has been filed, which | ||||||
2 | fee shall be posted
to the tax judgment, sale, redemption, | ||||||
3 | and forfeiture record, to be paid to
the purchaser or his | ||||||
4 | or her assignee; and (3) all costs paid to record a
lis | ||||||
5 | pendens notice in connection with filing a petition under | ||||||
6 | this Code.
The fees in (1) and (2) of this paragraph (h) | ||||||
7 | shall be exempt from the posting
requirements of Section | ||||||
8 | 21-360. The costs incurred in causing notices to be served | ||||||
9 | by a licensed or registered private detective under Section | ||||||
10 | 22-15, may not exceed the amount that the sheriff would be | ||||||
11 | authorized by law to charge if those notices had been | ||||||
12 | served by the sheriff.
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13 | (i) All fees paid for publication of notice of the tax | ||||||
14 | sale in
accordance with Section 22-20.
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15 | (j) All sums paid to any city, village or incorporated | ||||||
16 | town for
reimbursement under Section 22-35.
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17 | (k) All costs and expenses of receivership under | ||||||
18 | Section 21-410, to the
extent that these costs and expenses | ||||||
19 | exceed any income from the property in
question, if the | ||||||
20 | costs and expenditures have been approved by the court
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21 | appointing the receiver and a certified copy of the order | ||||||
22 | or approval is filed
and posted by the certificate holder | ||||||
23 | with the county clerk. Only actual costs
expended may be | ||||||
24 | posted on the tax judgment, sale, redemption and forfeiture
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25 | record.
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26 | (Source: P.A. 91-924, eff. 1-1-01.)
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1 | (35 ILCS 200/22-15)
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2 | Sec. 22-15. Service of notice. The purchaser or his or her | ||||||
3 | assignee shall
give the notice required by Section 22-10 by | ||||||
4 | causing it to be published in a
newspaper as set forth in | ||||||
5 | Section 22-20. In addition, the notice shall be
served by a | ||||||
6 | sheriff (or if he or she is disqualified, by a coroner) of the
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7 | county in which the property, or any part thereof, is located | ||||||
8 | or, except in Cook County, by a person who is licensed or | ||||||
9 | registered as a private detective under the Private Detective, | ||||||
10 | Private Alarm, Private Security, and Locksmith Act of 2004 upon | ||||||
11 | owners who
reside on any part of the property sold by leaving a | ||||||
12 | copy of the notice with
those owners personally.
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13 | In counties of 3,000,000 or more inhabitants where a taxing | ||||||
14 | district is a
petitioner for tax deed pursuant to Section | ||||||
15 | 21-90, in lieu of service by the
sheriff or coroner the notice | ||||||
16 | may be served by a special process server
appointed by the | ||||||
17 | circuit court as provided in this Section. The taxing
district | ||||||
18 | may move prior to filing one or more petitions for tax deed for
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19 | appointment of such a special process server. The court, upon | ||||||
20 | being satisfied
that the person named in the motion is at least | ||||||
21 | 18 years of age and is capable
of serving notice as required | ||||||
22 | under this Code, shall enter an order appointing
such person as | ||||||
23 | a special process server for a period of one year. The
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24 | appointment may be renewed for successive periods of one year | ||||||
25 | each by motion
and order, and a copy of the original and any |
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1 | subsequent order shall be filed
in each tax deed case in which | ||||||
2 | a notice is served by the appointed person.
Delivery of the | ||||||
3 | notice to and service of the notice by the special process
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4 | server shall have the same force and effect as its delivery to | ||||||
5 | and service by
the sheriff or coroner.
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6 | The same form of notice shall also be served upon all other | ||||||
7 | owners and
parties interested in the property, if upon diligent | ||||||
8 | inquiry they can be found
in the county, and upon the occupants | ||||||
9 | of the property in the following manner:
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10 | (a) as to individuals, by (1) leaving a copy of the | ||||||
11 | notice with the person
personally or (2) by leaving a copy | ||||||
12 | at his or her usual place of residence with
a person of the | ||||||
13 | family, of the age of 13 years or more, and informing that
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14 | person of its contents. The person making the service shall | ||||||
15 | cause a copy
of the notice to be sent by registered or | ||||||
16 | certified mail, return receipt
requested, to
that party at | ||||||
17 | his or her usual place of residence;
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18 | (b) as to public and private corporations, municipal, | ||||||
19 | governmental and
quasi-municipal corporations, | ||||||
20 | partnerships, receivers and trustees of
corporations, by | ||||||
21 | leaving a copy of the notice with the person designated by | ||||||
22 | the
Civil Practice Law.
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23 | If the property sold has more than 4 dwellings or other | ||||||
24 | rental units, and
has a managing agent or party who collects | ||||||
25 | rents, that person
shall be deemed the occupant and shall be | ||||||
26 | served with notice instead of
the occupants of the individual |
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1 | units. If the property has no
dwellings or rental units, but | ||||||
2 | economic or recreational activities are
carried on therein, the | ||||||
3 | person directing such activities shall be deemed
the occupant. | ||||||
4 | Holders of rights of entry and possibilities of reverter
shall | ||||||
5 | not be deemed parties interested in the property.
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6 | When a party interested in the property is a trustee, | ||||||
7 | notice served upon the
trustee shall be deemed to have been | ||||||
8 | served upon any beneficiary or note
holder thereunder unless | ||||||
9 | the holder of the note is disclosed of record.
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10 | When a judgment is a lien upon the property sold, the | ||||||
11 | holder
of the lien shall be served with notice if the name of | ||||||
12 | the judgment debtor as
shown in the transcript, certified copy | ||||||
13 | or memorandum of judgment
filed of record is identical, as to | ||||||
14 | given name and surname, with the
name of the party interested | ||||||
15 | as it appears of record.
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16 | If any owner or party interested, upon diligent inquiry and | ||||||
17 | effort,
cannot be found or served with notice in the county as | ||||||
18 | provided in this
Section, and the person in actual occupancy | ||||||
19 | and possession is tenant to, or in
possession under the owners | ||||||
20 | or the parties interested in the property, then
service of | ||||||
21 | notice upon the tenant, occupant or person in possession
shall | ||||||
22 | be deemed service upon the owners or parties interested.
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23 | If any owner or party interested, upon diligent inquiry and | ||||||
24 | effort
cannot be found or served with notice in the county, | ||||||
25 | then the person making the
service shall cause a copy of the | ||||||
26 | notice to be sent by
registered or certified mail, return
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1 | receipt requested, to that party at his or her residence, if | ||||||
2 | ascertainable.
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3 | (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
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4 | (35 ILCS 200/22-20)
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5 | Sec. 22-20. Proof of service of notice; publication of | ||||||
6 | notice. The sheriff or coroner serving notice under Section | ||||||
7 | 22-15 shall
endorse his or
her return thereon and file it with | ||||||
8 | the Clerk of the Circuit Court and it shall
be a part of the | ||||||
9 | court record. A private detective or a special process server | ||||||
10 | appointed under
Section
22-15 shall make his or her return by | ||||||
11 | affidavit and shall file it with the
Clerk of the Circuit | ||||||
12 | Court, where it shall be a part of the court record. If
a | ||||||
13 | sheriff, private detective, special process server, or coroner | ||||||
14 | to whom any notice is
delivered for service, neglects or | ||||||
15 | refuses to make the return, the purchaser or
his or her | ||||||
16 | assignee may petition the court to enter a rule requiring the
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17 | sheriff, private detective, special process server, or coroner | ||||||
18 | to make return of the notice on
a day to be fixed by the
court, | ||||||
19 | or to show cause on that day why he or she should not be | ||||||
20 | attached for
contempt of the court. The purchaser or assignee | ||||||
21 | shall cause a written notice
of the rule to be served upon the | ||||||
22 | sheriff, private detective, special process server, or
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23 | coroner. If good and sufficient cause to excuse the sheriff, | ||||||
24 | private detective, special process
server, or coroner is not | ||||||
25 | shown, the court shall adjudge him or her guilty of
a contempt, |
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1 | and shall proceed to punish him as in other cases of contempt.
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2 | If the property is located in a municipality in a county | ||||||
3 | with less than
3,000,000 inhabitants, the purchaser or his or | ||||||
4 | her assignee shall also publish
a notice as to the owner or | ||||||
5 | party interested, in some newspaper published in
the | ||||||
6 | municipality. If the property is not in a municipality in a | ||||||
7 | county with
less than 3,000,000 inhabitants, or if no newspaper | ||||||
8 | is published therein, or
if the property is in a county with | ||||||
9 | 3,000,000 or more inhabitants, the notice
shall be published in | ||||||
10 | some newspaper in the county. If no newspaper is
published in | ||||||
11 | the county, then the notice shall be published in the newspaper
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12 | that is published nearest the county seat of the county in | ||||||
13 | which the property
is located. If the owners and parties | ||||||
14 | interested in the property upon diligent
inquiry are unknown to | ||||||
15 | the purchaser or his or her assignee, the publication as
to | ||||||
16 | such owner or party interested, may be made to unknown owners | ||||||
17 | or parties
interested. Any notice by publication given under | ||||||
18 | this Section shall be given
3 times at any time after filing a | ||||||
19 | petition for tax deed, but not less than 3
months nor more than | ||||||
20 | 5 months prior to the expiration of the period of
redemption. | ||||||
21 | The publication shall contain (a) notice of the filing of the
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22 | petition for tax deed, (b) the date on which the petitioner | ||||||
23 | intends to make
application for an order on the petition that a | ||||||
24 | tax deed issue, (c) a
description of the property, (d) the date | ||||||
25 | upon which the property was sold, (e)
the taxes or special | ||||||
26 | assessments for which it was sold and (f) the date on
which the |
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1 | period of redemption will expire. The publication shall not | ||||||
2 | include
more than one property listed and sold in one | ||||||
3 | description, except as provided
in Section 21-90, and except | ||||||
4 | that when
more than one property is owned by one person, all of | ||||||
5 | the parcels owned by that
person may be included in one notice.
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6 | (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
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