Full Text of HB5047 101st General Assembly
HB5047 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 HB5047 Introduced 2/18/2020, by Rep. Marcus C. Evans, Jr. SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that, when the court declares a sale in error, interest shall be calculated from the date each amount was
paid until the date of the order finding that the order directing the county clerk to issue a tax deed should be vacated (currently, from the date each amount was
paid until the date of payment). Provides that any order of
court finding that an order directing the county clerk to issue a tax deed
should be vacated shall direct the party who successfully contested the entry
of the order to pay court reporter fees, taxes and assessments, and interest. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Section 22-80 as follows:
| 6 | | (35 ILCS 200/22-80)
| 7 | | Sec. 22-80.
Order of court setting aside tax deed; payments | 8 | | to holder
of deed.
| 9 | | (a) Any order of court vacating an order directing the | 10 | | county clerk to
issue a tax deed based upon a finding that the | 11 | | property was not subject to
taxation or special assessment, or | 12 | | that the taxes or special assessments had
been paid prior to | 13 | | the sale of the property, or that the tax sale was otherwise
| 14 | | void, shall declare the tax sale to be a sale in error pursuant | 15 | | to Section
21-310 of this Act. The order shall direct the | 16 | | county
collector to refund to the tax deed grantee or his or | 17 | | her successors and
assigns (or, if a tax deed has not yet | 18 | | issued, the holder of the certificate)
the following amounts:
| 19 | | (1) all taxes and special assessments purchased, paid, | 20 | | or redeemed by the
tax purchaser or his or her assignee, or | 21 | | by the tax deed grantee or his or her
successors and | 22 | | assigns, whether before or after entry of the order for tax
| 23 | | deed, with interest at the rate of 1% per month from the |
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| 1 | | date each amount was
paid until the date of the order | 2 | | finding that the order directing the county clerk to issue | 3 | | a tax deed should be vacated of payment pursuant to this | 4 | | Section ;
| 5 | | (2) all costs paid and posted to the judgment record | 6 | | and not included in
paragraph (1) of this subsection (a); | 7 | | and
| 8 | | (3) court reporter fees for the hearing on the | 9 | | application for tax deed
and transcript thereof, cost of | 10 | | certification of tax deed order, cost of
issuance of tax | 11 | | deed, and cost of recording of tax deed.
| 12 | | (b) Except in those cases described in subsection (a) of | 13 | | this Section, and
unless the court on motion of the tax deed | 14 | | petitioner extends the redemption
period to a date not later | 15 | | than 3 years from the date of sale, any order of
court finding | 16 | | that an order directing the county clerk to issue a tax deed
| 17 | | should be vacated shall direct the party who successfully | 18 | | contested the entry
of the order to pay to the tax deed grantee | 19 | | or his or her successors and
assigns
(or, if a tax deed has not | 20 | | yet issued, the holder of the certificate)
within 90 days after | 21 | | the date of the finding:
| 22 | | (1) the amount necessary
to redeem the property from | 23 | | the sale as of the last day of the period of
redemption, | 24 | | except that, if the sale is a scavenger sale pursuant to | 25 | | Section
21-260 of this Act, the redemption amount shall not | 26 | | include an amount equal to
all delinquent taxes on such |
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| 1 | | property which taxes were delinquent at the time
of sale; | 2 | | and
| 3 | | (2) amounts in satisfaction of municipal liens paid by | 4 | | the tax purchaser
or his or her assignee ; , and the amounts | 5 | | specified in paragraphs (1) and (3) of
subsection (a) of | 6 | | this Section, to the extent the amounts are not included in
| 7 | | paragraph (1) of this subsection (b).
| 8 | | (3) court reporter fees for the hearing on the | 9 | | application for tax deed and transcript thereof, cost of | 10 | | certification of tax deed order, cost of issuance of tax | 11 | | deed, and cost of recording of tax deed; | 12 | | (4) all taxes and special assessments purchased, paid, | 13 | | or redeemed by the tax purchaser or his or her assignee, or | 14 | | by the tax deed grantee or his or her successors and | 15 | | assigns, whether before or after entry of the order for tax | 16 | | deed, and not included in the amount necessary to redeem | 17 | | the property from the sale as of the last day of the period | 18 | | of redemption, with interest at the rate of 1% per month | 19 | | from the date each amount was paid until the date of the | 20 | | order finding that the order directing the county clerk to | 21 | | issue a tax deed should be vacated; and | 22 | | (5) interest, at the rate of 1% per month, from the | 23 | | last day of the period of redemption until the date of the | 24 | | order finding that the order directing the county clerk to | 25 | | issue a tax deed should be vacated, on any subsequent tax | 26 | | and special assessment payments included in the amount |
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| 1 | | necessary to redeem the property from the sale as of the | 2 | | last day of the period of redemption. | 3 | | If the payment is not made within the 90-day period, the | 4 | | petition to vacate
the order directing the county clerk to | 5 | | issue a tax deed shall be denied with
prejudice, and the order | 6 | | directing the county clerk to issue a tax deed shall
remain in | 7 | | full force and effect. No final order vacating any order | 8 | | directing
the county clerk to issue a tax deed shall be entered | 9 | | pursuant to this
subsection (b) until the payment has been | 10 | | made.
| 11 | | (Source: P.A. 91-357, eff. 7-29-99.)
| 12 | | Section 99. Effective date. This Act takes effect upon | 13 | | becoming law.
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