Illinois General Assembly - Full Text of HB5185
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Full Text of HB5185  103rd General Assembly



State of Illinois
2023 and 2024


Introduced 2/9/2024, by Rep. Christopher "C.D." Davidsmeyer


35 ILCS 200/21-110

    Amends the Property Tax Code. Makes changes concerning the list of delinquent taxes. Rquires the sheriff, on or before May 15 of each year, to present the delinquent lists to the county treasurer or county collector for examination. Effective immediately.

LRB103 37937 HLH 68069 b





HB5185LRB103 37937 HLH 68069 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
5Section 21-110 as follows:
6    (35 ILCS 200/21-110)
7    Sec. 21-110. Published notice of annual application for
8judgment and sale; delinquent taxes.
9    (a) The sheriff shall, on or before May 15 of each year,
10present the delinquent lists to the county treasurer or county
11collector for examination. The county treasurer or county
12collector, having become satisfied that the lists are correct
13or having corrected them if the lists are erroneous, shall
14direct the county clerk to certify a copy of each list
15pertaining to real property, to the auditor not later than
16June 1 of each year. The original lists shall be preserved by
17the clerk in the clerk's office, and the list of delinquent
18real property shall be recorded in a permanent book to be kept
19by him or her for that purpose.
20    (b) At any time after all taxes have become delinquent in
21any year, the Collector shall publish an advertisement, giving
22notice of the intended application for judgment and sale of
23the delinquent properties. The advertisement may include the



HB5185- 2 -LRB103 37937 HLH 68069 b

1street address on file with the county collector, if
2available, and shall include the PIN number of each delinquent
3property. Except as provided below, the advertisement shall be
4in a newspaper published in the township or road district in
5which the properties are located. If there is no newspaper
6published in the township or road district, then the notice
7shall be published in some newspaper in the same county as the
8township or road district, to be selected by the county
9collector. When the property is in a city with more than
101,000,000 inhabitants, the advertisement may be in any
11newspaper published in the same county. When the property is
12in an incorporated town which has superseded a civil township,
13the advertisement shall be in a newspaper published in the
14incorporated town or if there is no such newspaper, then in a
15newspaper published in the county.
16    (c) The provisions of this Section relating to the time
17when the Collector shall advertise intended application for
18judgment for sale are subject to modification by the governing
19authority of a county in accordance with the provisions of
20subsection (c) of Section 21-40.
21(Source: P.A. 97-557, eff. 7-1-12.)
22    Section 99. Effective date. This Act takes effect upon
23becoming law.