Full Text of SB0079 94th General Assembly
SB0079sam001 94TH GENERAL ASSEMBLY
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Sen. William E. Peterson
Filed: 2/18/2005
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| AMENDMENT TO SENATE BILL 79
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| AMENDMENT NO. ______. Amend Senate Bill 79 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Property Tax Code is amended by changing
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| Sections 21-15, 21-20, 21-25, 21-30, and 21-310 as follows:
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| (35 ILCS 200/21-15)
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| Sec. 21-15. General tax due dates; default by mortgage | 8 |
| lender. Except as otherwise provided in this Section or Section | 9 |
| 21-40, all property
upon which the first installment of taxes | 10 |
| remains unpaid on June 1 annually
shall be deemed delinquent | 11 |
| and shall bear interest after June 1 at the rate of
1 1/2% per | 12 |
| month or portion thereof. Except as otherwise provided in this
| 13 |
| Section or Section 21-40, all property upon which the second | 14 |
| installment of
taxes remains due and unpaid on September 1, | 15 |
| annually, shall be deemed
delinquent and shall bear interest | 16 |
| after September 1 at the same interest rate.
All interest | 17 |
| collected shall be paid into the general fund of the county.
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| Payment received by mail and postmarked on or before the | 19 |
| required due date is
not delinquent.
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| Property not subject to the interest charge in Section | 21 |
| 9-260 or Section
9-265 shall also not
be subject to the | 22 |
| interest charge imposed by this Section until such time as
the | 23 |
| owner of the property receives actual notice of and is billed | 24 |
| for the
principal amount of back taxes due and owing.
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| If an Illinois resident who is a member of the Illinois | 2 |
| National Guard
or a reserve component of the armed forces of | 3 |
| the United States
and who has
an ownership interest in property | 4 |
| taxed under this Act is called to active duty
for deployment | 5 |
| outside the continental United States
and
is on active duty on | 6 |
| the due date of any installment of taxes due under
this Act, he | 7 |
| or she shall not be deemed delinquent in the payment of the
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| installment and no interest shall accrue or be charged as a | 9 |
| penalty on the
installment until 180
30 days after that member | 10 |
| returns from active duty. To be deemed not delinquent in the | 11 |
| payment of an installment of taxes and any
interest
on that | 12 |
| installment, the reservist or guardsperson must make a | 13 |
| reasonable effort to notify the county clerk and the county | 14 |
| collector of his or her activation to active duty and must | 15 |
| notify the county clerk and the county collector
within 60
days | 16 |
| after his or her deactivation and provide verification of the | 17 |
| date of his
or her
deactivation. An installment of property | 18 |
| taxes on the property of any reservist
or
guardsperson who | 19 |
| fails to provide timely notice and verification of
deactivation | 20 |
| to the
county clerk is subject to interest and penalties as | 21 |
| delinquent taxes under
this Code from
the date of deactivation.
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| Notwithstanding any other provision of law, when any unpaid | 23 |
| taxes become
delinquent under this Section through the fault of | 24 |
| the mortgage lender,
(i) the
interest assessed under this | 25 |
| Section for delinquent taxes shall be charged
against the | 26 |
| mortgage lender and not the mortgagor and (ii) the mortgage
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| lender shall pay the taxes, redeem the property and take all | 28 |
| necessary steps to
remove any liens accruing against the | 29 |
| property because of the delinquency.
In the event that more | 30 |
| than
one entity meets the definition of mortgage lender with | 31 |
| respect to any
mortgage, the interest shall be assessed against | 32 |
| the mortgage lender
responsible for servicing the mortgage. | 33 |
| Unpaid taxes shall be deemed
delinquent through the fault of | 34 |
| the mortgage lender only if: (a) the
mortgage
lender has |
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| received all payments due the mortgage lender for the property | 2 |
| being
taxed under the written terms of the mortgage or | 3 |
| promissory note secured by
the mortgage, (b) the mortgage | 4 |
| lender holds funds in escrow to pay the taxes,
and (c) the | 5 |
| funds are sufficient to pay the taxes
after deducting all | 6 |
| amounts reasonably anticipated to become due for all hazard
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| insurance premiums and mortgage insurance premiums and any | 8 |
| other assessments to
be paid from the escrow under the terms of | 9 |
| the mortgage. For purposes of this
Section, an
amount
is | 10 |
| reasonably anticipated to become due if it is payable within 12 | 11 |
| months from
the time of determining the sufficiency of funds | 12 |
| held in escrow. Unpaid taxes
shall not be deemed delinquent | 13 |
| through the fault of the mortgage lender if the
mortgage lender | 14 |
| was directed in writing by the mortgagor not to pay the
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| property taxes, or
if the failure to pay the taxes when due | 16 |
| resulted from inadequate or inaccurate
parcel information | 17 |
| provided by the mortgagor, a title or abstract company, or
by | 18 |
| the agency or unit of government assessing the tax.
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| (Source: P.A. 93-560, eff. 8-20-03.)
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| (35 ILCS 200/21-20)
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| Sec. 21-20. Due dates; accelerated billing in counties of | 22 |
| less than
3,000,000. Except as otherwise provided in Section | 23 |
| 21-40, in counties with
less than 3,000,000 inhabitants in | 24 |
| which the
accelerated method of billing and paying taxes | 25 |
| provided for in Section 21-30 is
in effect, the estimated first | 26 |
| installment of unpaid taxes shall be deemed
delinquent and | 27 |
| shall bear interest after a date not later than June 1 annually
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| as provided for in the ordinance or resolution of the county | 29 |
| board adopting the
accelerated method, at the rate of 1 1/2% | 30 |
| per month or portion thereof until
paid or forfeited. The | 31 |
| second installment of unpaid taxes shall be deemed
delinquent | 32 |
| and shall bear interest after August 1 annually at the same | 33 |
| interest
rate until paid or forfeited. Payment received by mail |
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| and postmarked on or
before the required due date is not | 2 |
| delinquent.
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| If an Illinois resident who is a member of the Illinois | 4 |
| National Guard
or a reserve component of the armed forces of | 5 |
| the United States and
who has
an ownership interest in property | 6 |
| taxed under this Act is called to active duty
for deployment | 7 |
| outside the continental United States
and
is on active duty on | 8 |
| the due date of any installment of taxes due under
this Act, he | 9 |
| or she shall not be deemed delinquent in the payment of the
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| installment and no interest shall accrue or be charged as a | 11 |
| penalty on the
installment until 180
30 days after that member | 12 |
| returns from
active
duty.
To be deemed not delinquent in the | 13 |
| payment of an installment of taxes and any
interest
on that | 14 |
| installment, the reservist or guardsperson must make a | 15 |
| reasonable effort to notify the county clerk and the county | 16 |
| collector of his or her activation to active duty and must | 17 |
| notify the county clerk and the county collector
within 60
days | 18 |
| after his or her deactivation and provide verification of the | 19 |
| date of his
or her
deactivation. An installment of property | 20 |
| taxes on the property of any reservist
or
guardsperson who | 21 |
| fails to provide timely notice and verification of
deactivation | 22 |
| to the
county clerk is subject to interest and penalties as | 23 |
| delinquent taxes under
this Code from
the date of deactivation.
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| (Source: P.A. 91-199, eff. 1-1-00; 91-898, eff. 7-6-00.)
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| (35 ILCS 200/21-25)
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| Sec. 21-25. Due dates; accelerated billing in counties of | 27 |
| 3,000,000 or more.
Except as hereinafter provided and as | 28 |
| provided in Section 21-40, in
counties with 3,000,000 or more | 29 |
| inhabitants
in which the accelerated method of billing and | 30 |
| paying taxes provided for in
Section 21-30 is in effect, the | 31 |
| estimated first installment of unpaid taxes
shall be deemed | 32 |
| delinquent and shall bear interest after March 1 at the rate of
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| 1 1/2% per month or portion thereof until paid or forfeited. |
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| The second
installment of unpaid taxes shall be deemed | 2 |
| delinquent and shall bear interest
after August 1 annually at | 3 |
| the same interest rate until paid or forfeited.
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| If the county board elects by ordinance adopted prior to | 5 |
| July 1 of a levy
year to provide for taxes to be paid in 4 | 6 |
| installments, each installment for
that levy year and each | 7 |
| subsequent year shall be deemed delinquent and shall
begin to | 8 |
| bear interest 30 days after the date specified by the ordinance | 9 |
| for
mailing bills, at the rate of 1 1/2% per month or portion | 10 |
| thereof, until paid
or forfeited.
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| Payment received by mail and postmarked on or before the | 12 |
| required due date
is not delinquent.
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| Taxes levied on homestead property in which a member of the | 14 |
| National Guard or
reserves of the armed forces of the United | 15 |
| States who was called to active duty
on or after August 1, | 16 |
| 1990, and who has an ownership interest, shall not be
deemed | 17 |
| delinquent and no interest shall accrue or be charged as a | 18 |
| penalty on
such taxes due and payable in 1991 or 1992 until one | 19 |
| year after that member
returns to civilian status.
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| If an Illinois resident who is a member of the Illinois | 21 |
| National Guard
or a reserve component of the armed forces of | 22 |
| the United States
and who has an ownership interest in property | 23 |
| taxed under this Act is
called to
active duty
for deployment | 24 |
| outside the continental United States
and
is on active duty on | 25 |
| the due date of any installment of taxes due under
this Act, he | 26 |
| or she shall not be deemed delinquent in the payment of the
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| installment and no interest shall accrue or be charged as a | 28 |
| penalty on the
installment until 180
30 days after that member | 29 |
| returns to
civilian
status.
To be deemed not delinquent in the | 30 |
| payment of an installment of taxes and any
interest
on that | 31 |
| installment, the reservist or guardsperson must make a | 32 |
| reasonable effort to notify the county clerk and the county | 33 |
| collector of his or her activation to active duty and must | 34 |
| notify the county clerk and the county collector
within 60
days |
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| after his or her deactivation and provide verification of the | 2 |
| date of his
or her
deactivation. An installment of property | 3 |
| taxes on the property of any reservist
or
guardsperson who | 4 |
| fails to provide timely notice and verification of
deactivation | 5 |
| to the
county clerk is subject to interest and penalties as | 6 |
| delinquent taxes under
this Code from
the date of deactivation.
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| (Source: P.A. 91-199, eff. 1-1-00; 91-898, eff. 7-6-00.)
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| (35 ILCS 200/21-30)
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| Sec. 21-30. Accelerated billing. Except as provided in this | 10 |
| Section, Section 9-260, and Section 21-40, in
counties with
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| 3,000,000 or more inhabitants, by January 31 annually, | 12 |
| estimated tax bills
setting out the first installment of | 13 |
| property taxes for the preceding year,
payable in that year, | 14 |
| shall be prepared and mailed. The first installment of
taxes on | 15 |
| the estimated tax bills shall be computed at 50% of the total | 16 |
| of each
tax bill for the preceding year.
If, prior to the | 17 |
| preparation of the estimated tax bills, a certificate of
error | 18 |
| has been either approved by a court on or before November 30 of | 19 |
| the
preceding year or certified pursuant to Section 14-15 on or | 20 |
| before November 30
of the preceding year, then the first | 21 |
| installment of taxes on the estimated tax
bills shall be | 22 |
| computed at 50% of the total taxes for the preceding year as
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| corrected by the certificate of error.
By June 30 annually, | 24 |
| actual tax bills shall
be prepared and mailed. These bills | 25 |
| shall set out total taxes due and the
amount of estimated taxes | 26 |
| billed in the first installment, and shall state
the balance of | 27 |
| taxes due for that year as represented by the sum derived
from | 28 |
| subtracting the amount of the first installment from the total | 29 |
| taxes due
for that year.
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| The county board may provide by ordinance, in counties with | 31 |
| 3,000,000 or more
inhabitants, for taxes to be paid in 4 | 32 |
| installments. For the levy year for
which the ordinance is | 33 |
| first effective and each subsequent year, estimated tax
bills |
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| setting out the first, second, and third installment of taxes | 2 |
| for the
preceding year, payable in that year, shall be prepared | 3 |
| and mailed not later
than the date specified by ordinance. Each | 4 |
| installment on estimated tax bills
shall be computed at 25% of | 5 |
| the total of each tax bill for the preceding year.
By the date | 6 |
| specified in the ordinance, actual tax bills shall be prepared | 7 |
| and
mailed. These bills shall set out total taxes due and the | 8 |
| amount of estimated
taxes billed in the first, second, and | 9 |
| third installments and shall state the
balance of taxes due for | 10 |
| that year as represented by the sum derived from
subtracting | 11 |
| the amount of the estimated installments from the total taxes | 12 |
| due
for that year.
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| The county board of any county with less than 3,000,000 | 14 |
| inhabitants may, by
ordinance or resolution, adopt an | 15 |
| accelerated method of tax billing.
The county board may | 16 |
| subsequently rescind the ordinance or resolution and
revert to | 17 |
| the method otherwise provided for in this Code.
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| Taxes levied on homestead property in which a member of the | 19 |
| National Guard or
reserves of the armed forces of the United | 20 |
| States who was called to active duty
on or after August 1, | 21 |
| 1990, and who has an ownership interest shall not be
deemed | 22 |
| delinquent and no interest shall accrue or be charged as a | 23 |
| penalty on
such taxes due and payable in 1991 or 1992 until one | 24 |
| year after that member
returns to civilian status.
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| (Source: P.A. 92-475, eff. 8-23-01; 93-560, eff. 8-20-03.)
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| (35 ILCS 200/21-310)
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| Sec. 21-310. Sales in error.
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| (a) When, upon application of the county collector, the | 29 |
| owner of the
certificate of purchase, or a
municipality which | 30 |
| owns or has owned the property ordered sold, it appears to
the | 31 |
| satisfaction of the court which ordered the property sold that | 32 |
| any of the
following subsections are applicable, the court | 33 |
| shall declare the sale to be a
sale in error:
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| (1) the property was not subject to taxation, or all or | 2 |
| any part of the
lien of taxes sold has become null and void | 3 |
| pursuant to Section 21-95
or unenforceable pursuant to | 4 |
| subsection (c) of Section 18-250 or subsection
(b) of | 5 |
| Section 22-40,
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| (2) the taxes or special assessments had been paid | 7 |
| prior to the sale of
the property,
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| (3) there is a double assessment,
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| (4) the description is void for uncertainty,
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| (5) the assessor, chief county assessment officer, | 11 |
| board of review,
board of appeals, or other county official | 12 |
| has made an error (other than an
error of judgment as to
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| the value of any property),
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| (5.5) the owner of the homestead property had tendered | 15 |
| timely and full
payment to the county collector that the | 16 |
| owner reasonably believed was due and
owing on the | 17 |
| homestead property, and the county collector did not apply | 18 |
| the
payment to the homestead property; provided that this | 19 |
| provision applies only to
homeowners, not their agents or | 20 |
| third-party payors,
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| (6) prior to the tax sale a voluntary or involuntary | 22 |
| petition has been
filed by or against the legal or | 23 |
| beneficial owner of the property requesting
relief under | 24 |
| the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13,
or
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| (7) the property is owned by the United States, the | 26 |
| State of Illinois,
a municipality, or a
taxing district , | 27 |
| or . | 28 |
| (8) the owner of the property is a reservist or | 29 |
| guardsperson who is granted an extension of his or her due | 30 |
| date under Sections 21-15, 21-20, and 21-25 of this Act.
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| (b) When, upon application of the owner of the certificate | 32 |
| of purchase
only, it appears to the satisfaction of the court | 33 |
| which ordered the property
sold that any of the following | 34 |
| subsections are applicable, the court shall
declare the sale to |
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| be a sale in error:
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| (1) A voluntary or involuntary petition under the | 3 |
| provisions of 11
U.S.C. Chapter 7, 11, 12, or 13 has been | 4 |
| filed
subsequent to the tax sale and prior to the issuance | 5 |
| of the tax deed.
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| (2) The improvements upon the property sold have been | 7 |
| substantially
destroyed or rendered uninhabitable or | 8 |
| otherwise unfit for occupancy subsequent
to the tax sale | 9 |
| and prior to the issuance of the tax deed.
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| (3) There is an interest held by the United States in | 11 |
| the property sold
which could not be extinguished by the | 12 |
| tax deed.
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| (4) The real property contains a hazardous
substance, | 14 |
| hazardous waste, or underground storage tank that would
| 15 |
| require cleanup or other removal under any federal,
State, | 16 |
| or local law, ordinance, or regulation, only if the tax | 17 |
| purchaser
purchased the property without actual knowledge | 18 |
| of the hazardous substance,
hazardous waste, or | 19 |
| underground storage tank. This paragraph (4) applies only | 20 |
| if the owner of the
certificate of purchase has made | 21 |
| application for a sale in error at any time
before the | 22 |
| issuance of a tax deed.
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| (c) When the county collector discovers, within one year | 24 |
| after the
date of sale if taxes were sold at an annual tax sale | 25 |
| or within 180 days after
the date of sale if taxes were sold at | 26 |
| a scavenger tax sale, that a tax sale
should not have occurred | 27 |
| for one or more of the reasons set forth in
subdivision (a)(1), | 28 |
| (a)(2), (a)(6), or (a)(7) of this Section, the county
collector | 29 |
| shall notify the last known owner of the certificate of | 30 |
| purchase by
certified and regular mail, or other means | 31 |
| reasonably calculated to provide
actual notice, that the county | 32 |
| collector intends to declare an administrative
sale in error | 33 |
| and of the reasons therefor, including documentation | 34 |
| sufficient
to establish the reason why the sale should not have |
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| occurred. The owner of the
certificate of purchase may object | 2 |
| in writing within 28 days after the date of
the mailing by the | 3 |
| county collector. If an objection is filed, the county
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| collector shall not administratively declare a sale in error, | 5 |
| but may apply to
the circuit court for a sale in error as | 6 |
| provided in subsection (a) of this
Section. Thirty days | 7 |
| following the receipt of notice by the last known owner of
the | 8 |
| certificate of purchase, or within a reasonable time | 9 |
| thereafter, the county
collector shall make a written | 10 |
| declaration, based upon clear and convincing
evidence, that the | 11 |
| taxes were sold in error and shall deliver a copy thereof to
| 12 |
| the county clerk within 30 days after the date the declaration | 13 |
| is made for
entry in the tax judgment, sale, redemption, and | 14 |
| forfeiture record pursuant to
subsection (d) of this Section. | 15 |
| The county collector shall promptly notify the
last known owner | 16 |
| of the certificate of purchase of the declaration by regular
| 17 |
| mail and shall promptly pay the amount of the tax sale, | 18 |
| together with interest
and costs as provided in Section 21-315, | 19 |
| upon surrender of the original
certificate of purchase.
| 20 |
| (d) If a sale is declared to be a sale in error, the county
| 21 |
| clerk shall make entry in the tax judgment, sale, redemption | 22 |
| and
forfeiture record, that the property was erroneously sold, | 23 |
| and the county
collector shall, on demand of the owner of the | 24 |
| certificate of purchase, refund
the amount paid, pay any | 25 |
| interest and costs as may be ordered under Sections
21-315 | 26 |
| through 21-335, and cancel the certificate so far as it relates | 27 |
| to the
property. The county collector shall deduct from the | 28 |
| accounts of the
appropriate taxing bodies their pro rata | 29 |
| amounts paid.
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| (Source: P.A. 91-177, eff. 1-1-00; 91-357, eff. 7-29-99; | 31 |
| 91-924, eff. 1-1-01;
92-224, eff. 1-1-02; 92-729, eff. | 32 |
| 7-25-02.)
| 33 |
| Section 99. Effective date. This Act takes effect upon |
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| becoming law.".
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