Rep. Michael J. Zalewski

Filed: 3/17/2021

 

 


 

 


 
10200HB0859ham001LRB102 04179 HLH 23228 a

1
AMENDMENT TO HOUSE BILL 859

2    AMENDMENT NO. ______. Amend House Bill 859 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 21-145 and 21-150 as follows:
 
6    (35 ILCS 200/21-145)
7    Sec. 21-145. Scavenger sale. At the same time the County
8Collector annually publishes the collector's annual sale
9advertisement under Sections 21-110, 21-115 and 21-120, it is
10mandatory for the collector in counties with 3,000,000 or more
11inhabitants, and in other counties if the county board so
12orders by resolution, to publish an advertisement giving
13notice of the intended application for judgment and sale of
14all properties upon which all or a part of the general taxes
15for each of 3 or more years are delinquent as of the date of
16the advertisement. Under no circumstance may a tax year be

 

 

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1offered at a scavenger sale prior to the annual tax sale for
2that tax year (or, for omitted assessments issued pursuant to
3Section 9-260, the annual tax sale for that omitted
4assessment's warrant year, as defined herein). In no event may
5there be more than 2 consecutive years without a sale under
6this Section, except where a tax sale has been delayed
7pursuant to Section 21-150 as a result of a statewide COVID-19
8public health emergency. The term delinquent also includes
9forfeitures. The County Collector shall include in the
10advertisement and in the application for judgment and sale
11under this Section and Section 21-260 the total amount of all
12general taxes upon those properties which are delinquent as of
13the date of the advertisement. In lieu of a single annual
14advertisement and application for judgment and sale under this
15Section and Section 21-260, the County Collector may, from
16time to time, beginning on the date of the publication of the
17annual sale advertisement and before August 1 of the next
18year, publish separate advertisements and make separate
19applications on eligible properties described in one or more
20volumes of the delinquent list. The separate advertisements
21and applications shall, in the aggregate, include all the
22properties which otherwise would have been included in the
23single annual advertisement and application for judgment and
24sale under this Section. Upon the written request of the
25taxing district which levied the same, the County Collector
26shall also include in the advertisement the special taxes and

 

 

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1special assessments, together with interest, penalties and
2costs thereon upon those properties which are delinquent as of
3the date of the advertisement. The advertisement and
4application for judgment and sale shall be in the manner
5prescribed by this Code relating to the annual advertisement
6and application for judgment and sale of delinquent
7properties.
8    As used in this Section, "warrant year" means the year
9preceding the calendar year in which the omitted assessment
10first became due and payable.
11(Source: P.A. 101-635, eff. 6-5-20.)
 
12    (35 ILCS 200/21-150)
13    Sec. 21-150. Time of applying for judgment. Except as
14otherwise provided in this Section or by ordinance or
15resolution enacted under subsection (c) of Section 21-40, in
16any county with fewer than 3,000,000 inhabitants, all
17applications for judgment and order of sale for taxes and
18special assessments on delinquent properties shall be made
19within 90 days after the second installment due date. In Cook
20County, all applications for judgment and order of sale for
21taxes and special assessments on delinquent properties shall
22be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1,
232012 for tax year 2010, (iii) by July 1, 2013 for tax year
242011, (iv) by July 1, 2014 for tax year 2012, (v) by July 1,
252015 for tax year 2013, (vi) by May 1, 2016 for tax year 2014,

 

 

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1(vii) by March 1, 2017 for tax year 2015, (viii) by April 1 of
2the next calendar year after the second installment due date
3for tax year 2016 and 2017, and (ix) within 365 days of the
4second installment due date for each tax year thereafter.
5Notwithstanding these dates, in Cook County, no the
6application for judgment and order of sale for the 2018 annual
7tax sale that would normally be held in calendar year 2020
8shall not be filed earlier than the first day of the first
9month during which there is no longer a statewide COVID-19
10public health emergency, as evidenced by an effective disaster
11declaration of the Governor covering all counties in the
12State. Thereafter, the application for judgment and order of
13sale shall be filed no later than 90 days after the first day
14in which there is no longer an active disaster declaration as a
15result of the COVID-19 public health emergency. When a tax
16sale is delayed pursuant to this provision, no subsequent
17annual tax sale may begin earlier than 180 days after the last
18day of the prior delayed tax sale, and no scavenger tax sale
19may begin earlier than 90 days after the last day of the prior
20delayed tax sale. In those counties which have adopted an
21ordinance under Section 21-40, the application for judgment
22and order of sale for delinquent taxes shall be made in
23December. In the 10 years next following the completion of a
24general reassessment of property in any county with 3,000,000
25or more inhabitants, made under an order of the Department,
26applications for judgment and order of sale shall be made as

 

 

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1soon as may be and on the day specified in the advertisement
2required by Section 21-110 and 21-115. If for any cause the
3court is not held on the day specified, the cause shall stand
4continued, and it shall be unnecessary to re-advertise the
5list or notice.
6    Within 30 days after the day specified for the application
7for judgment the court shall hear and determine the matter. If
8judgment is rendered, the sale shall begin on the date within 5
9business days specified in the notice as provided in Section
1021-115. If the collector is prevented from advertising and
11obtaining judgment within the time periods specified by this
12Section, the collector may obtain judgment at any time
13thereafter; but if the failure arises by the county
14collector's not complying with any of the requirements of this
15Code, he or she shall be held on his or her official bond for
16the full amount of all taxes and special assessments charged
17against him or her. Any failure on the part of the county
18collector shall not be allowed as a valid objection to the
19collection of any tax or assessment, or to entry of a judgment
20against any delinquent properties included in the application
21of the county collector.
22(Source: P.A. 100-243, eff. 8-22-17; 101-635, eff. 6-5-20.)
 
23    Section 99. Effective date. This Act takes effect upon
24becoming law.".