SB0874 EngrossedLRB099 03534 HLH 23542 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 22-5 and 22-40 as follows:
 
6    (35 ILCS 200/22-5)
7    Sec. 22-5. Notice of sale and redemption rights. In order
8to be entitled to a tax deed, within 4 months and 15 days after
9any sale held under this Code, the purchaser or his or her
10assignee shall deliver to the county clerk a notice to be given
11to the party in whose name the taxes are last assessed as shown
12by the most recent tax collector's warrant books, in at least
1310 point type in the following form completely filled in:
14
TAKE NOTICE
15    County of ...............................................
16    Date Premises Sold ......................................
17    Certificate No. .........................................
18    Sold for General Taxes of (year) ........................
19    Sold for Special Assessment of (Municipality)
20    and special assessment number ...........................
21    Warrant No. ............... Inst. No. .................
22
THIS PROPERTY HAS BEEN SOLD FOR
23
DELINQUENT TAXES

 

 

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1Property located at .........................................
2Legal Description or Property Index No. .....................
3.............................................................
4.............................................................
5    This notice is to advise you that the above property has
6been sold for delinquent taxes and that the period of
7redemption from the sale will expire on ....................*
8    This notice is also to advise you that a petition will be
9filed for a tax deed which will transfer title and the right to
10possession of this property if redemption is not made on or
11before .....................................................*
12    At the date of this notice the total amount which you must
13pay in order to redeem the above property is ................
14
YOU ARE URGED TO REDEEM IMMEDIATELY TO
15
PREVENT LOSS OF PROPERTY
16    Redemption can be made at any time on or before .... * by
17applying to the County Clerk of .... County, Illinois at the
18Office of the County Clerk in ...., Illinois.
19    The above amount is subject to increase at 6 month
20intervals from the date of sale. Check with the county clerk as
21to the exact amount you owe before redeeming. Payment must be
22made by certified check, cashier's check, money order, or in
23cash.
24    For further information contact the County Clerk
25ADDRESS:............................
26TELEPHONE:..........................
 

 

 

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1
...............................
2
Purchaser or Assignee
3
Dated (insert date).
4* If this date is a Saturday, Sunday, or holiday, the time to
5redeem shall automatically be extended to the next day the
6office of the county clerk is open to the public for business.
 
7    Within 10 days after receipt of said notice, the county
8clerk shall mail to the addresses supplied by the purchaser or
9assignee, by registered or certified mail, copies of said
10notice to the party in whose name the taxes are last assessed
11as shown by the most recent tax collector's warrant books. The
12purchaser or assignee shall pay to the clerk postage plus the
13sum of $10. The clerk shall write or stamp the date of
14receiving the notices upon the copies of the notices, and
15retain one copy.
16    The changes to this Section made by this amendatory Act of
17the 97th General Assembly apply only to tax sales that occur on
18or after the effective date of this amendatory Act of the 97th
19General Assembly.
20(Source: P.A. 97-557, eff. 7-1-12.)
 
21    (35 ILCS 200/22-40)
22    (Text of Section before amendment by P.A. 98-1162)
23    Sec. 22-40. Issuance of deed; possession.

 

 

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1    (a) If the redemption period expires and the property has
2not been redeemed and all taxes and special assessments which
3became due and payable subsequent to the sale have been paid
4and all forfeitures and sales which occur subsequent to the
5sale have been redeemed and the notices required by law have
6been given and all advancements of public funds under the
7police power made by a city, village or town under Section
822-35 have been paid and the petitioner has complied with all
9the provisions of law entitling him or her to a deed, the court
10shall so find and shall enter an order directing the county
11clerk on the production of the certificate of purchase and a
12certified copy of the order, to issue to the purchaser or his
13or her assignee a tax deed. The court shall insist on
14substantial compliance with Section 22-5 and strict compliance
15with Section 22-10 through 22-25. In the event a current or
16former owner of the property alleges and the court finds that
17the tax purchaser failed to substantially comply with Section
1822-5, the court shall presume the owner was prejudiced by the
19error contained in the notice. Prior to the entry of an order
20directing the issuance of a tax deed, the petitioner shall
21furnish the court with a report of proceedings of the evidence
22received on the application for tax deed and the report of
23proceedings shall be filed and made a part of the court record.
24    (b) If taxes for years prior to the year or years sold are
25or become delinquent subsequent to the date of sale, the court
26shall find that the lien of those delinquent taxes has been or

 

 

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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

 

 

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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    (e) The changes to this Section made by this amendatory Act
10of the 99th General Assembly apply only to tax sales that occur
11on or after the effective date of this amendatory Act of the
1299th General Assembly.
13(Source: P.A. 95-477, eff. 6-1-08.)
 
14    (Text of Section after amendment by P.A. 98-1162)
15    Sec. 22-40. Issuance of deed; possession.
16    (a) If the redemption period expires and the property has
17not been redeemed and all taxes and special assessments which
18became due and payable subsequent to the sale have been paid
19and all forfeitures and sales which occur subsequent to the
20sale have been redeemed and the notices required by law have
21been given and all advancements of public funds under the
22police power made by a county, city, village or town under
23Section 22-35 have been paid and the petitioner has complied
24with all the provisions of law entitling him or her to a deed,
25the court shall so find and shall enter an order directing the

 

 

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1county clerk on the production of the certificate of purchase
2and a certified copy of the order, to issue to the purchaser or
3his or her assignee a tax deed. The court shall insist on
4substantial compliance with Section 22-5 and strict compliance
5with Section 22-10 through 22-25. In the event a current or
6former owner of the property alleges and the court finds that
7the tax purchaser failed to substantially comply with Section
822-5, the court shall presume the owner was prejudiced by the
9error contained in the notice. Prior to the entry of an order
10directing the issuance of a tax deed, the petitioner shall
11furnish the court with a report of proceedings of the evidence
12received on the application for tax deed and the report of
13proceedings shall be filed and made a part of the court record.
14    (b) If taxes for years prior to the year or years sold are
15or become delinquent subsequent to the date of sale, the court
16shall find that the lien of those delinquent taxes has been or
17will be merged into the tax deed grantee's title if the court
18determines that the tax deed grantee or any prior holder of the
19certificate of purchase, or any person or entity under common
20ownership or control with any such grantee or prior holder of
21the certificate of purchase, was at no time the holder of any
22certificate of purchase for the years sought to be merged. If
23delinquent taxes are merged into the tax deed pursuant to this
24subsection, the court shall enter an order declaring which
25specific taxes have been or will be merged into the tax deed
26title and directing the county treasurer and county clerk to

 

 

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1reflect that declaration in the warrant and judgment records;
2provided, that no such order shall be effective until a tax
3deed has been issued and timely recorded. Nothing contained in
4this Section shall relieve any owner liable for delinquent
5property taxes under this Code from the payment of the taxes
6that have been merged into the title upon issuance of the tax
7deed.
8    (c) The county clerk is entitled to a fee of $10 in
9counties of 3,000,000 or more inhabitants and $5 in counties
10with less than 3,000,000 inhabitants for the issuance of the
11tax deed. The clerk may not include in a tax deed more than one
12property as listed, assessed and sold in one description,
13except in cases where several properties are owned by one
14person.
15    Upon application the court shall, enter an order to place
16the tax deed grantee or the grantee's successor in interest in
17possession of the property and may enter orders and grant
18relief as may be necessary or desirable to maintain the grantee
19or the grantee's successor in interest in possession.
20    (d) The court shall retain jurisdiction to enter orders
21pursuant to subsections (b) and (c) of this Section. This
22amendatory Act of the 92nd General Assembly and this amendatory
23Act of the 95th General Assembly shall be construed as being
24declarative of existing law and not as a new enactment.
25    (e) The changes to this Section made by this amendatory Act
26of the 99th General Assembly apply only to tax sales that occur

 

 

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1on or after the effective date of this amendatory Act of the
299th General Assembly.
3(Source: P.A. 98-1162, eff. 6-1-15.)
 
4    Section 95. No acceleration or delay. Where this Act makes
5changes in a statute that is represented in this Act by text
6that is not yet or no longer in effect (for example, a Section
7represented by multiple versions), the use of that text does
8not accelerate or delay the taking effect of (i) the changes
9made by this Act or (ii) provisions derived from any other
10Public Act.
 
11    Section 99. Effective date. This Act takes effect upon
12becoming law.