94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
SB2380

 

Introduced 1/18/2006, by Sen. Terry Link

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/21-135
35 ILCS 200/21-160

    Amends the Property Tax Code concerning tax sales. Requires the county collector to mail a notice of application for judgment and sale by first-class mail (now, registered or certified mail). In a Section concerning the annual tax judgment, sale, redemption, and forfeiture record, provides that the record must be prepared on or before the day on which application for judgment is to be made (now, at least 5 days before the day on which application for judgment is to be made). Provides that certain formatting and maintenance requirements apply only to the final record. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Property Tax Code is amended by changing
5 Sections 21-135 and 21-160 as follows:
 
6     (35 ILCS 200/21-135)
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 first-class registered or certified
11 mail, a notice of the forthcoming application for judgment and
12 sale to the person shown by the current collector's warrant
13 book to be the party in whose name the taxes were last assessed
14 or to the current owner of record and, if applicable, to the
15 party specified under Section 15-170. The notice shall include
16 the 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.
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.
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
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.
9 (Source: P.A. 93-899, eff. 8-10-04.)
 
10     (35 ILCS 200/21-160)
11     Sec. 21-160. Annual tax judgment, sale, redemption, and
12 forfeiture record. The collector shall transcribe into a
13 record prepared for that purpose, and known as the annual tax
14 judgment, sale, redemption and forfeiture record, the list of
15 delinquent properties. On or before the day on which
16 application for judgment is to be made, the The record shall be
17 made out in numerical order, and contain all the information
18 necessary to be recorded, at least 5 days before the day on
19 which application for judgment is to be made.
20     The record shall set forth the name of the owner, if known;
21 the description of the property; the year or years for which
22 the tax or, in counties with 3,000,000 or more inhabitants, the
23 tax or special assessments is due; the valuation on which the
24 tax is extended; the amount of the consolidated and other taxes
25 or in counties with 3,000,000 or more inhabitants, the
26 consolidated and other taxes and special assessments; the
27 costs; and the total amount of charges against the property.
28     The final record shall also be ruled in columns, to show in
29 counties with 3,000,000 or more inhabitants the withdrawal of
30 any special assessments from collection and in all counties to
31 show the amount paid before entry of judgment; the amount of
32 judgment and a column for remarks; the amount paid before sale
33 and after entry of judgment; the amount of the sale; amount of
34 interest or penalty; amount of cost; amount forfeited to the
35 State; date of sale; acres or part sold; name of purchaser;

 

 

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1 amount of sale and penalty; taxes of succeeding years; interest
2 and when paid, interest and cost; total amount of redemption;
3 date of redemption; when deed executed; by whom redeemed; and a
4 column for remarks or receipt of redemption money.
5     The final record shall be kept in the office of the county
6 clerk.
7 (Source: P.A. 88-455; 89-126, eff. 7-11-95.)
 
8     Section 99. Effective date. This Act takes effect upon
9 becoming law.