SB2677 EnrolledLRB098 14653 HLH 49488 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 21-355, 22-35, and 22-40 as follows:
 
6    (35 ILCS 200/21-355)
7    Sec. 21-355. Amount of redemption. Any person desiring to
8redeem shall deposit an amount specified in this Section with
9the county clerk of the county in which the property is
10situated, in legal money of the United States, or by cashier's
11check, certified check, post office money order or money order
12issued by a financial institution insured by an agency or
13instrumentality of the United States, payable to the county
14clerk of the proper county. The deposit shall be deemed timely
15only if actually received in person at the county clerk's
16office prior to the close of business as defined in Section
173-2007 of the Counties Code on or before the expiration of the
18period of redemption or by United States mail with a post
19office cancellation mark dated not less than one day prior to
20the expiration of the period of redemption. The deposit shall
21be in an amount equal to the total of the following:
22        (a) the certificate amount, which shall include all tax
23    principal, special assessments, interest and penalties

 

 

SB2677 Enrolled- 2 -LRB098 14653 HLH 49488 b

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;
4        (b) the accrued penalty, computed through the date of
5    redemption as a percentage of the certificate amount, as
6    follows:
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;
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;
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;
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;
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;
26            (6) if the redemption occurs after 30 months from

 

 

SB2677 Enrolled- 3 -LRB098 14653 HLH 49488 b

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.
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).
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.
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
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
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
26    holder of the certificate of purchase has filed a petition

 

 

SB2677 Enrolled- 4 -LRB098 14653 HLH 49488 b

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.
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.
12        (e) Any amount paid by the certificate holder for
13    redemption of a subsequently occurring tax sale.
14        (f) All fees paid to the county clerk under Section
15    22-5.
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.
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

 

 

SB2677 Enrolled- 5 -LRB098 14653 HLH 49488 b

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; (3) all costs paid to record a lis pendens
5    notice in connection with filing a petition under this
6    Code; and (4) if a petition for tax deed has been filed,
7    all fees up to $150 per redemption paid to a registered or
8    licensed title insurance company or title insurance agent
9    for a title search to identify all owners, parties
10    interested, and occupants of the property, to be paid to
11    the purchaser or his or her assignee. The fees in (1) and
12    (2) of this paragraph (h) shall be exempt from the posting
13    requirements of Section 21-360. The costs incurred in
14    causing notices to be served by a licensed or registered
15    private detective under Section 22-15, may not exceed the
16    amount that the sheriff would be authorized by law to
17    charge if those notices had been served by the sheriff.
18        (i) All fees paid for publication of notice of the tax
19    sale in accordance with Section 22-20.
20        (j) All sums paid to any county, city, village or
21    incorporated town for reimbursement under Section 22-35.
22        (k) All costs and expenses of receivership under
23    Section 21-410, to the extent that these costs and expenses
24    exceed any income from the property in question, if the
25    costs and expenditures have been approved by the court
26    appointing the receiver and a certified copy of the order

 

 

SB2677 Enrolled- 6 -LRB098 14653 HLH 49488 b

1    or approval is filed and posted by the certificate holder
2    with the county clerk. Only actual costs expended may be
3    posted on the tax judgment, sale, redemption and forfeiture
4    record.
5(Source: P.A. 95-195, eff. 1-1-08; 96-231, eff. 1-1-10;
696-1067, eff. 1-1-11.)
 
7    (35 ILCS 200/22-35)
8    Sec. 22-35. Reimbursement of a county or municipality
9before issuance of tax deed. Except in any proceeding in which
10the tax purchaser is a county acting as a trustee for taxing
11districts as provided in Section 21-90, an order for the
12issuance of a tax deed under this Code shall not be entered
13affecting the title to or interest in any property in which a
14county, city, village or incorporated town has an interest
15under the police and welfare power by advancements made from
16public funds, until the purchaser or assignee makes
17reimbursement to the county, city, village or incorporated town
18of the money so advanced or the county, city, village, or town
19waives its lien on the property for the money so advanced.
20However, in lieu of reimbursement or waiver, the purchaser or
21his or her assignee may make application for and the court
22shall order that the tax purchase be set aside as a sale in
23error. A filing or appearance fee shall not be required of a
24county, city, village or incorporated town seeking to enforce
25its claim under this Section in a tax deed proceeding.

 

 

SB2677 Enrolled- 7 -LRB098 14653 HLH 49488 b

1(Source: P.A. 93-490, eff. 8-8-03.)
 
2    (35 ILCS 200/22-40)
3    Sec. 22-40. Issuance of deed; possession.
4    (a) If the redemption period expires and the property has
5not been redeemed and all taxes and special assessments which
6became due and payable subsequent to the sale have been paid
7and all forfeitures and sales which occur subsequent to the
8sale have been redeemed and the notices required by law have
9been given and all advancements of public funds under the
10police power made by a county, city, village or town under
11Section 22-35 have been paid and the petitioner has complied
12with all the provisions of law entitling him or her to a deed,
13the court shall so find and shall enter an order directing the
14county clerk on the production of the certificate of purchase
15and a certified copy of the order, to issue to the purchaser or
16his or her assignee a tax deed. The court shall insist on
17strict compliance with Section 22-10 through 22-25. Prior to
18the entry of an order directing the issuance of a tax deed, the
19petitioner shall furnish the court with a report of proceedings
20of the evidence received on the application for tax deed and
21the report of proceedings shall be filed and made a part of the
22court record.
23    (b) If taxes for years prior to the year or years sold are
24or become delinquent subsequent to the date of sale, the court
25shall find that the lien of those delinquent taxes has been or

 

 

SB2677 Enrolled- 8 -LRB098 14653 HLH 49488 b

1will be merged into the tax deed grantee's title if the court
2determines that the tax deed grantee or any prior holder of the
3certificate of purchase, or any person or entity under common
4ownership or control with any such grantee or prior holder of
5the certificate of purchase, was at no time the holder of any
6certificate of purchase for the years sought to be merged. If
7delinquent taxes are merged into the tax deed pursuant to this
8subsection, the court shall enter an order declaring which
9specific taxes have been or will be merged into the tax deed
10title and directing the county treasurer and county clerk to
11reflect that declaration in the warrant and judgment records;
12provided, that no such order shall be effective until a tax
13deed has been issued and timely recorded. Nothing contained in
14this Section shall relieve any owner liable for delinquent
15property taxes under this Code from the payment of the taxes
16that have been merged into the title upon issuance of the tax
17deed.
18    (c) The county clerk is entitled to a fee of $10 in
19counties of 3,000,000 or more inhabitants and $5 in counties
20with less than 3,000,000 inhabitants for the issuance of the
21tax deed. The clerk may not include in a tax deed more than one
22property as listed, assessed and sold in one description,
23except in cases where several properties are owned by one
24person.
25    Upon application the court shall, enter an order to place
26the tax deed grantee or the grantee's successor in interest in

 

 

SB2677 Enrolled- 9 -LRB098 14653 HLH 49488 b

1possession of the property and may enter orders and grant
2relief as may be necessary or desirable to maintain the grantee
3or the grantee's successor in interest in possession.
4    (d) The court shall retain jurisdiction to enter orders
5pursuant to subsections (b) and (c) of this Section. This
6amendatory Act of the 92nd General Assembly and this amendatory
7Act of the 95th General Assembly shall be construed as being
8declarative of existing law and not as a new enactment.
9(Source: P.A. 95-477, eff. 6-1-08.)
 
10    Section 10. The Mobile Home Local Services Tax Enforcement
11Act is amended by changing Section 395 as follows:
 
12    (35 ILCS 516/395)
13    Sec. 395. Reimbursement of a county or municipality before
14issuance of tax certificate of title. Except in any proceeding
15in which the tax purchaser is a county acting as trustee for
16taxing districts as provided in Section 35, an order for the
17issuance of a tax certificate of title under this Act shall not
18be entered affecting the title to or interest in any mobile
19home in which a county, city, village, or incorporated town has
20an interest under the police and welfare power by advancements
21made from public funds, until the purchaser or assignee makes
22reimbursement to the county, city, village, or incorporated
23town of the money so advanced or the county, city, village, or
24town waives its lien on the mobile home for the money so

 

 

SB2677 Enrolled- 10 -LRB098 14653 HLH 49488 b

1advanced. However, in lieu of reimbursement or waiver, the
2purchaser or his or her assignee may make application for and
3the court shall order that the tax purchase be set aside as a
4sale in error. A filing or appearance fee shall not be required
5of a county, city, village, or incorporated town seeking to
6enforce its claim under this Section in a tax certificate of
7title proceeding.
8    The changes made by this amendatory Act of the 94th General
9Assembly are intended to be declarative of existing law.
10(Source: P.A. 94-358, eff. 7-29-05.)