Illinois General Assembly - Full Text of SB3097
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Full Text of SB3097  102nd General Assembly

SB3097enr 102ND GENERAL ASSEMBLY

  
  
  

 


 
SB3097 EnrolledLRB102 20576 HLH 29446 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 21-260, 22-10, and 22-25 as follows:
 
6    (35 ILCS 200/21-260)
7    Sec. 21-260. Collector's scavenger sale. Upon the county
8collector's application under Section 21-145, to be known as
9the Scavenger Sale Application, the Court shall enter judgment
10for the general taxes, special taxes, special assessments,
11interest, penalties and costs as are included in the
12advertisement and appear to be due thereon after allowing an
13opportunity to object and a hearing upon the objections as
14provided in Section 21-175, and order those properties sold by
15the County Collector at public sale, or by electronic
16automated sale if the collector chooses to conduct an
17electronic automated sale pursuant to Section 21-261, to the
18highest bidder for cash, notwithstanding the bid may be less
19than the full amount of taxes, special taxes, special
20assessments, interest, penalties and costs for which judgment
21has been entered.
22    (a) Conducting the sale; bidding sale - Bidding. All
23properties shall be offered for sale in consecutive order as

 

 

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1they appear in the delinquent list. The minimum bid for any
2property shall be $250 or one-half of the tax if the total
3liability is less than $500. For in-person scavenger sales,
4the successful bidder shall pay the amount of the minimum bid
5to the County Collector by the end of the business day on which
6the bid was placed. That amount shall be paid in cash, by
7certified or cashier's check, by money order, or, if the
8successful bidder is a governmental unit, by a check issued by
9that governmental unit. For electronic automated scavenger
10sales, the successful bidder shall pay the minimum bid amount
11by the close of the business day on which the bid was placed.
12That amount shall be paid online via ACH debit or by the
13electronic payment method required by the county collector.
14For in-person scavenger sales, if the bid exceeds the minimum
15bid, the successful bidder shall pay the balance of the bid to
16the county collector in cash, by certified or cashier's check,
17by money order, or, if the successful bidder is a governmental
18unit, by a check issued by that governmental unit by the close
19of the next business day. For electronic automated scavenger
20sales, the successful bidder shall pay, by the close of the
21next business day, the balance of the bid online via ACH debit
22or by the electronic payment method required by the county
23collector. If the minimum bid is not paid at the time of sale
24or if the balance is not paid by the close of the next business
25day, then the sale is void and the minimum bid, if paid, is
26forfeited to the county general fund. In that event, the

 

 

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1property shall be reoffered for sale within 30 days of the last
2offering of property in regular order. The collector shall
3make available to the public a list of all properties to be
4included in any reoffering due to the voiding of the original
5sale. The collector is not required to serve or publish any
6other notice of the reoffering of those properties. In the
7event that any of the properties are not sold upon reoffering,
8or are sold for less than the amount of the original voided
9sale, the original bidder who failed to pay the bid amount
10shall remain liable for the unpaid balance of the bid in an
11action under Section 21-240. Liability shall not be reduced
12where the bidder upon reoffering also fails to pay the bid
13amount, and in that event both bidders shall remain liable for
14the unpaid balance of their respective bids. A sale of
15properties under this Section shall not be final until
16confirmed by the court.
17    (b) Confirmation of sales. The county collector shall file
18his or her report of sale in the court within 30 days of the
19date of sale of each property. No notice of the county
20collector's application to confirm the sales shall be required
21except as prescribed by rule of the court. Upon confirmation,
22except in cases where the sale becomes void under Section
2322-85, or in cases where the order of confirmation is vacated
24by the court, a sale under this Section shall extinguish the in
25rem lien of the general taxes, special taxes and special
26assessments for which judgment has been entered and a

 

 

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1redemption shall not revive the lien. Confirmation of the sale
2shall in no event affect the owner's personal liability to pay
3the taxes, interest and penalties as provided in this Code or
4prevent institution of a proceeding under Section 21-440 to
5collect any amount that may remain due after the sale.
6    (c) Issuance of tax sale certificates. Upon confirmation
7of the sale, the County Clerk and the County Collector shall
8issue to the purchaser a certificate of purchase in the form
9prescribed by Section 21-250 as near as may be. A certificate
10of purchase shall not be issued to any person who is ineligible
11to bid at the sale or to receive a certificate of purchase
12under Section 21-265.
13    (d) Scavenger Tax Judgment, Sale and Redemption Record;
14sale Record - Sale of parcels not sold. The county collector
15shall prepare a Scavenger Tax Judgment, Sale and Redemption
16Record. The county clerk shall write or stamp on the scavenger
17tax judgment, sale, forfeiture and redemption record opposite
18the description of any property offered for sale and not sold,
19or not confirmed for any reason, the words "offered but not
20sold". The properties which are offered for sale under this
21Section and not sold or not confirmed shall be offered for sale
22annually thereafter in the manner provided in this Section
23until sold, except in the case of mineral rights, which after
2410 consecutive years of being offered for sale under this
25Section and not sold or confirmed shall no longer be required
26to be offered for sale. At any time between annual sales the

 

 

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1County Collector may advertise for sale any properties subject
2to sale under judgments for sale previously entered under this
3Section and not executed for any reason. The advertisement and
4sale shall be regulated by the provisions of this Code as far
5as applicable.
6    (e) Proceeding to tax deed. The owner of the certificate
7of purchase shall give notice as required by Sections 22-5
8through 22-30, and may extend the period of redemption as
9provided by Section 21-385. At any time within 6 months prior
10to expiration of the period of redemption from a sale under
11this Code, the owner of a certificate of purchase may file a
12petition and may obtain a tax deed under Sections 22-30
13through 22-55. Within 30 days from filing of the petition, the
14owner of a certificate must file with the county clerk the
15names and addresses of the owners of the property and those
16persons entitled to service of notice at their last known
17addresses. The clerk shall mail notice within 30 days from the
18date of the filing of addresses with the clerk. All
19proceedings for the issuance of a tax deed and all tax deeds
20for properties sold under this Section shall be subject to
21Sections 22-30 through 22-55. Deeds issued under this Section
22are subject to Section 22-70. This Section shall be liberally
23construed so that the deeds provided for in this Section
24convey merchantable title.
25    (f) Redemptions from scavenger sales. Redemptions may be
26made from sales under this Section in the same manner and upon

 

 

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1the same terms and conditions as redemptions from sales made
2under the County Collector's annual application for judgment
3and order of sale, except that in lieu of penalty the person
4redeeming shall pay interest as follows if the sale occurs
5before September 9, 1993:
6        (1) If redeemed within the first 2 months from the
7    date of the sale, 3% per month or portion thereof upon the
8    amount for which the property was sold;
9        (2) If redeemed between 2 and 6 months from the date of
10    the sale, 12% of the amount for which the property was
11    sold;
12        (3) If redeemed between 6 and 12 months from the date
13    of the sale, 24% of the amount for which the property was
14    sold;
15        (4) If redeemed between 12 and 18 months from the date
16    of the sale, 36% of the amount for which the property was
17    sold;
18        (5) If redeemed between 18 and 24 months from the date
19    of the sale, 48% of the amount for which the property was
20    sold;
21        (6) If redeemed after 24 months from the date of sale,
22    the 48% herein provided together with interest at 6% per
23    year thereafter.
24    If the sale occurs on or after September 9, 1993, the
25person redeeming shall pay interest on that part of the amount
26for which the property was sold equal to or less than the full

 

 

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1amount of delinquent taxes, special assessments, penalties,
2interest, and costs, included in the judgment and order of
3sale as follows:
4        (1) If redeemed within the first 2 months from the
5    date of the sale, 3% per month upon the amount of taxes,
6    special assessments, penalties, interest, and costs due
7    for each of the first 2 months, or fraction thereof.
8        (2) If redeemed at any time between 2 and 6 months from
9    the date of the sale, 12% of the amount of taxes, special
10    assessments, penalties, interest, and costs due.
11        (3) If redeemed at any time between 6 and 12 months
12    from the date of the sale, 24% of the amount of taxes,
13    special assessments, penalties, interest, and costs due.
14        (4) If redeemed at any time between 12 and 18 months
15    from the date of the sale, 36% of the amount of taxes,
16    special assessments, penalties, interest, and costs due.
17        (5) If redeemed at any time between 18 and 24 months
18    from the date of the sale, 48% of the amount of taxes,
19    special assessments, penalties, interest, and costs due.
20        (6) If redeemed after 24 months from the date of sale,
21    the 48% provided for the 24 months together with interest
22    at 6% per annum thereafter on the amount of taxes, special
23    assessments, penalties, interest, and costs due.
24    The person redeeming shall not be required to pay any
25interest on any part of the amount for which the property was
26sold that exceeds the full amount of delinquent taxes, special

 

 

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1assessments, penalties, interest, and costs included in the
2judgment and order of sale.
3    Notwithstanding any other provision of this Section,
4except for owner-occupied single family residential units
5which are condominium units, cooperative units or dwellings,
6the amount required to be paid for redemption shall also
7include an amount equal to all delinquent taxes on the
8property which taxes were delinquent at the time of sale. The
9delinquent taxes shall be apportioned by the county collector
10among the taxing districts in which the property is situated
11in accordance with law. In the event that all moneys received
12from any sale held under this Section exceed an amount equal to
13all delinquent taxes on the property sold, which taxes were
14delinquent at the time of sale, together with all publication
15and other costs associated with the sale, then, upon
16redemption, the County Collector and the County Clerk shall
17apply the excess amount to the cost of redemption.
18    (g) Bidding by county or other taxing districts. Any
19taxing district may bid at a scavenger sale. The county board
20of the county in which properties offered for sale under this
21Section are located may bid as trustee for all taxing
22districts having an interest in the taxes for the nonpayment
23of which the parcels are offered. The County shall apply on the
24bid the unpaid taxes due upon the property and no cash need be
25paid. The County or other taxing district acquiring a tax sale
26certificate shall take all steps necessary to acquire title to

 

 

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1the property and may manage and operate the property so
2acquired.
3    When a county, or other taxing district within the county,
4is a petitioner for a tax deed, no filing fee shall be required
5on the petition. The county as a tax creditor and as trustee
6for other tax creditors, or other taxing district within the
7county shall not be required to allege and prove that all taxes
8and special assessments which become due and payable after the
9sale to the county have been paid. The county shall not be
10required to pay the subsequently accruing taxes or special
11assessments at any time. Upon the written request of the
12county board or its designee, the county collector shall not
13offer the property for sale at any tax sale subsequent to the
14sale of the property to the county under this Section. The lien
15of taxes and special assessments which become due and payable
16after a sale to a county shall merge in the fee title of the
17county, or other taxing district, on the issuance of a deed.
18The County may sell the properties so acquired, or the
19certificate of purchase thereto, and the proceeds of the sale
20shall be distributed to the taxing districts in proportion to
21their respective interests therein. The presiding officer of
22the county board, with the advice and consent of the County
23Board, may appoint some officer or person to attend scavenger
24sales and bid on its behalf.
25    (h) Miscellaneous provisions. In the event that the tract
26of land or lot sold at any such sale is not redeemed within the

 

 

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1time permitted by law and a tax deed is issued, all moneys that
2may be received from the sale of properties in excess of the
3delinquent taxes, together with all publication and other
4costs associated with the sale, shall, upon petition of any
5interested party to the court that issued the tax deed, be
6distributed by the County Collector pursuant to order of the
7court among the persons having legal or equitable interests in
8the property according to the fair value of their interests in
9the tract or lot. Section 21-415 does not apply to properties
10sold under this Section. Appeals may be taken from the orders
11and judgments entered under this Section as in other civil
12cases. The remedy herein provided is in addition to other
13remedies for the collection of delinquent taxes.
14    (i) The changes to this Section made by Public Act 95-477
15this amendatory Act of the 95th General Assembly apply only to
16matters in which a petition for tax deed is filed on or after
17June 1, 2008 (the effective date of Public Act 95-477) this
18amendatory Act of the 95th General Assembly.
19    (j) The changes to this Section made by this amendatory
20Act of the 102nd General Assembly apply to matters in which a
21petition for tax deed is filed on or after the effective date
22of this amendatory Act of the 102nd General Assembly. Failure
23of any party or any public official to comply with the changes
24made to this Section by Public Act 102-528 does not invalidate
25any tax deed issued prior to the effective date of this
26amendatory Act of the 102nd General Assembly.

 

 

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1(Source: P.A. 102-519, eff. 8-20-21; 102-528, eff. 1-1-22;
2revised 10-18-21.)
 
3    (35 ILCS 200/22-10)
4    Sec. 22-10. Notice of expiration of period of redemption.
5A purchaser or assignee shall not be entitled to a tax deed to
6the property sold unless, not less than 3 months nor more than
76 months prior to the expiration of the period of redemption,
8he or she gives notice of the sale and the date of expiration
9of the period of redemption to the owners, occupants, and
10parties interested in the property, including any mortgagee of
11record, as provided below. The clerk must mail notice in
12accordance with provisions of subsection (e) of Section
1321-260.
14    The Notice to be given to the parties shall be in at least
1510 point type in the following form completely filled in:
16TAX DEED NO. .................... FILED ....................
17
TAKE NOTICE
18    County of ...............................................
19    Date Premises Sold ......................................
20    Certificate No. ........................................
21    Sold for General Taxes of (year) ........................
22    Sold for Special Assessment of (Municipality)
23    and special assessment number ...........................
24    Warrant No. ................ Inst. No. .................
25
THIS PROPERTY HAS BEEN SOLD FOR

 

 

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1
DELINQUENT TAXES
2Property located at .........................................
3Legal Description or Property Index No. .....................
4.............................................................
5.............................................................
6    This notice is to advise you that the above property has
7been sold for delinquent taxes and that the period of
8redemption from the sale will expire on .....................
9.............................................................
10    The amount to redeem is subject to increase at 6 month
11intervals from the date of sale and may be further increased if
12the purchaser at the tax sale or his or her assignee pays any
13subsequently accruing taxes or special assessments to redeem
14the property from subsequent forfeitures or tax sales. Check
15with the county clerk as to the exact amount you owe before
16redeeming.
17    This notice is also to advise you that a petition has been
18filed for a tax deed which will transfer title and the right to
19possession of this property if redemption is not made on or
20before ......................................................
21    This matter is set for hearing in the Circuit Court of this
22county in ...., Illinois on .....
23    You may be present at this hearing but your right to redeem
24will already have expired at that time.
25
YOU ARE URGED TO REDEEM IMMEDIATELY
26
TO PREVENT LOSS OF PROPERTY

 

 

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1    Redemption can be made at any time on or before .... by
2applying to the County Clerk of ...., County, Illinois at the
3Office of the County Clerk in ...., Illinois.
4    For further information contact the County Clerk
5ADDRESS:....................
6TELEPHONE:..................
 
7
..........................
8
Purchaser or Assignee.
9
Dated (insert date).

 
10    In counties with 3,000,000 or more inhabitants, the notice
11shall also state the address, room number and time at which the
12matter is set for hearing.
13    The changes to this Section made by Public Act 97-557 this
14amendatory Act of the 97th General Assembly apply only to
15matters in which a petition for tax deed is filed on or after
16July 1, 2012 (the effective date of Public Act 97-557) this
17amendatory Act of the 97th General Assembly.
18    The changes to this Section made by this amendatory Act of
19the 102nd General Assembly apply to matters in which a
20petition for tax deed is filed on or after the effective date
21of this amendatory Act of the 102nd General Assembly. Failure
22of any party or any public official to comply with the changes
23made to this Section by Public Act 102-528 does not invalidate
24any tax deed issued prior to the effective date of this

 

 

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1amendatory Act of the 102nd General Assembly.
2(Source: P.A. 102-528, eff. 1-1-22; revised 12-7-21.)
 
3    (35 ILCS 200/22-25)
4    Sec. 22-25. Mailed notice. In addition to the notice
5required to be served not less than 3 months nor more than 6
6months prior to the expiration of the period of redemption,
7the purchaser or his or her assignee shall prepare and deliver
8to the clerk of the Circuit Court of the county in which the
9property is located, not more than 6 months and not less than
10111 days prior to the expiration of the period of redemption,
11the notice provided for in this Section, together with the
12statutory costs for mailing the notice by certified mail,
13return receipt requested, as provided in subsection (e) of
14Section 21-260. The form of notice to be mailed by the clerk
15shall be identical in form to that provided by Section 22-10
16for service upon owners residing upon the property sold,
17except that it shall bear the signature of the clerk instead of
18the name of the purchaser or assignee and shall designate the
19parties to whom it is to be mailed. The clerk may furnish the
20form. The clerk shall promptly mail the notices delivered to
21him or her by certified mail, return receipt requested, not
22less than 3 months prior to the expiration of the period of
23redemption. The certificate of the clerk that he or she has
24mailed the notices, together with the return receipts, shall
25be filed in and made a part of the court record. The notices

 

 

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1shall be mailed to the owners of the property at their last
2known addresses, and to those persons who are entitled to
3service of notice as occupants.
4    The changes to this Section made by this amendatory Act of
5the 97th General Assembly shall be construed as being
6declaratory of existing law and not as a new enactment.
7    The changes to this Section made by this amendatory Act of
8the 102nd General Assembly apply to matters in which a
9petition for tax deed is filed on or after the effective date
10of this amendatory Act of the 102nd General Assembly. Failure
11of any party or any public official to comply with the changes
12made to this Section by Public Act 102-528 does not invalidate
13any tax deed issued prior to the effective date of this
14amendatory Act of the 102nd General Assembly.
15(Source: P.A. 102-528, eff. 1-1-22.)
 
16    Section 99. Effective date. This Act takes effect upon
17becoming law.