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90_HB1118sam001
LRB9003239DNmbam03
1 AMENDMENT TO HOUSE BILL 1118
2 AMENDMENT NO. . Amend House Bill 1118 on page 1,
3 lines 1 and 2, by replacing "Section 23-20" with "Sections
4 21-260 and 23-20"; and
5 on page 1, by replacing line 6 with "Sections 21-260 and
6 23-20 as follows:
7 (35 ILCS 200/21-260)
8 Sec. 21-260. Collector's scavenger sale. Upon the
9 county collector's application under Section 21-145, to be
10 known as the Scavenger Sale Application, the Court shall
11 enter judgment for the general taxes, special taxes, special
12 assessments, interest, penalties and costs as are included in
13 the advertisement and appear to be due thereon after allowing
14 an opportunity to object and a hearing upon the objections as
15 provided in Section 21-175, and order those properties sold
16 by the County Collector at public sale to the highest bidder
17 for cash, notwithstanding the bid may be less than the full
18 amount of taxes, special taxes, special assessments,
19 interest, penalties and costs for which judgment has been
20 entered.
21 (a) Conducting the sale - Bidding. All properties
22 shall be offered for sale in consecutive order as they appear
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1 in the delinquent list. The minimum bid for any property
2 shall be $250 or one-half of the tax if the total liability
3 is less than $500. The successful bidder shall immediately
4 pay the amount of minimum bid to the County Collector in
5 cash, by certified or cashier's check, or by money order. If
6 the bid exceeds the minimum bid, the successful bidder shall
7 pay the balance of the bid to the county collector in cash,
8 by certified or cashier's check, or by money order by the
9 close of the next business day. If the minimum bid is not
10 paid at the time of sale or if the balance is not paid by the
11 close of the next business day, then the sale is void and the
12 minimum bid, if paid, is forfeited to the county general
13 fund. In that event, the property shall be reoffered for
14 sale within 30 days of the last offering of property in
15 regular order. The collector shall make available to the
16 public a list of all properties to be included in any
17 reoffering due to the voiding of the original sale. The
18 collector is not required to serve or publish any other
19 notice of the reoffering of those properties. In the event
20 that any of the properties are not sold upon reoffering, or
21 are sold for less than the amount of the original voided
22 sale, the original bidder who failed to pay the bid amount
23 shall remain liable for the unpaid balance of the bid in an
24 action under Section 21-240. Liability shall not be reduced
25 where the bidder upon reoffering also fails to pay the bid
26 amount, and in that event both bidders shall remain liable
27 for the unpaid balance of their respective bids. A sale of
28 properties under this Section shall not be final until
29 confirmed by the court.
30 (b) Confirmation of sales. The county collector shall
31 file his or her report of sale in the court within 30 days of
32 the date of sale of each property. No notice of the county
33 collector's application to confirm the sales shall be
34 required except as prescribed by rule of the court. Upon
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1 confirmation, except in cases where the sale becomes void
2 under Section 22-85, or in cases where the order of
3 confirmation is vacated by the court, a sale under this
4 Section shall extinguish the in rem lien of the general
5 taxes, special taxes and special assessments for which
6 judgment has been entered and a redemption shall not revive
7 the lien. Confirmation of the sale shall in no event affect
8 the owner's personal liability to pay the taxes, interest and
9 penalties as provided in this Code or prevent institution of
10 a proceeding under Section 21-440 to collect any amount that
11 may remain due after the sale.
12 (c) Issuance of tax sale certificates. Upon confirmation
13 of the sale the County Clerk and the County Collector shall
14 issue to the purchaser a certificate of purchase in the form
15 prescribed by Section 21-250 as near as may be. A
16 certificate of purchase shall not be issued to any person who
17 is ineligible to bid at the sale or to receive a certificate
18 of purchase under Section 21-265.
19 (d) Scavenger Tax Judgment, Sale and Redemption Record -
20 Sale of parcels not sold. The county collector shall prepare
21 a Scavenger Tax Judgment, Sale and Redemption Record. The
22 county clerk shall write or stamp on the scavenger tax
23 judgment, sale, forfeiture and redemption record opposite the
24 description of any property offered for sale and not sold, or
25 not confirmed for any reason, the words "offered but not
26 sold". The properties which are offered for sale under this
27 Section and not sold or not confirmed shall be offered for
28 sale annually thereafter in the manner provided in this
29 Section until sold, except in the case of mineral rights,
30 which after 10 consecutive years of being offered for sale
31 under this Section and not sold or confirmed shall revert to
32 the surface owner. At any time between annual sales the
33 County Collector may advertise for sale any properties
34 subject to sale under judgments for sale previously entered
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1 under this Section and not executed for any reason. The
2 advertisement and sale shall be regulated by the provisions
3 of this Code as far as applicable.
4 (d-5) Reversion of mineral rights. In the case of
5 mineral rights that revert to the surface owner after they
6 were not purchased or confirmed in 10 consecutive years of
7 being offered for sale as provided in subsection (d), the
8 county treasurer shall deliver a notice of the reversion to
9 the party in whose name the taxes on the mineral rights are
10 last assessed as shown by the most recent tax collector's
11 warrant books and the county collector or county recorder,
12 whichever is applicable. The Department shall prescribe
13 forms or provide suitable forms needed to carry out the
14 provisions of this subsection.
15 (e) Proceeding to tax deed. The owner of the certificate
16 of purchase shall give notice as required by Sections 22-5
17 through 22-30, and may extend the period of redemption as
18 provided by Section 21-385. At any time within 5 months prior
19 to expiration of the period of redemption from a sale under
20 this Code, the owner of a certificate of purchase may file a
21 petition and may obtain a tax deed under Sections 22-30
22 through 22-55. All proceedings for the issuance of a tax deed
23 and all tax deeds for properties sold under this Section
24 shall be subject to Sections 22-30 through 22-55. Deeds
25 issued under this Section are subject to Section 22-70. This
26 Section shall be liberally construed to that the deeds
27 provided for in this Section convey merchantable title.
28 (f) Redemptions from scavenger sales. Redemptions may be
29 made from sales under this Section in the same manner and
30 upon the same terms and conditions as redemptions from sales
31 made under the County Collector's annual application for
32 judgment and order of sale, except that in lieu of penalty
33 the person redeeming shall pay interest as follows if the
34 sale occurs before September 9, 1993:
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1 (1) If redeemed within the first 2 months from the
2 date of the sale, 3% per month or portion thereof upon
3 the amount for which the property was sold;
4 (2) If redeemed between 2 and 6 months from the
5 date of the sale, 12% of the amount for which the
6 property was sold;
7 (3) If redeemed between 6 and 12 months from the
8 date of the sale, 24% of the amount for which the
9 property was sold;
10 (4) If redeemed between 12 and 18 months from the
11 date of the sale, 36% of the amount for which the
12 property was sold;
13 (5) If redeemed between 18 and 24 months from the
14 date of the sale, 48% of the amount for which the
15 property was sold;
16 (6) If redeemed after 24 months from the date of
17 sale, the 48% herein provided together with interest at
18 6% per year thereafter.
19 If the sale occurs on or after September 9, 1993, the
20 person redeeming shall pay interest on that part of the
21 amount for which the property was sold equal to or less than
22 the full amount of delinquent taxes, special assessments,
23 penalties, interest, and costs, included in the judgment and
24 order of sale as follows:
25 (1) If redeemed within the first 2 months from the
26 date of the sale, 3% per month upon the amount of taxes,
27 special assessments, penalties, interest, and costs due
28 for each of the first 2 months, or fraction thereof.
29 (2) If redeemed at any time between 2 and 6 months
30 from the date of the sale, 12% of the amount of taxes,
31 special assessments, penalties, interest, and costs due.
32 (3) If redeemed at any time between 6 and 12 months
33 from the date of the sale, 24% of the amount of taxes,
34 special assessments, penalties, interest, and costs due.
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1 (4) If redeemed at any time between 12 and 18
2 months from the date of the sale, 36% of the amount of
3 taxes, special assessments, penalties, interest, and
4 costs due.
5 (5) If redeemed at any time between 18 and 24
6 months from the date of the sale, 48% of the amount of
7 taxes, special assessments, penalties, interest, and
8 costs due.
9 (6) If redeemed after 24 months from the date of
10 sale, the 48% provided for the 24 months together with
11 interest at 6% per annum thereafter on the amount of
12 taxes, special assessments, penalties, interest, and
13 costs due.
14 The person redeeming shall not be required to pay any
15 interest on any part of the amount for which the property was
16 sold that exceeds the full amount of delinquent taxes,
17 special assessments, penalties, interest, and costs included
18 in the judgment and order of sale.
19 Notwithstanding any other provision of this Section,
20 except for owner-occupied single family residential units
21 which are condominium units, cooperative units or dwellings,
22 the amount required to be paid for redemption shall also
23 include an amount equal to all delinquent taxes on the
24 property which taxes were delinquent at the time of sale.
25 The delinquent taxes shall be apportioned by the county
26 collector among the taxing districts in which the property is
27 situated in accordance with law. In the event that all moneys
28 received from any sale held under this Section exceed an
29 amount equal to all delinquent taxes on the property sold,
30 which taxes were delinquent at the time of sale, together
31 with all publication and other costs associated with the
32 sale, then, upon redemption, the County Collector and the
33 County Clerk shall apply the excess amount to the cost of
34 redemption.
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1 (g) Bidding by county or other taxing districts. Any
2 taxing district may bid at a scavenger sale. The county
3 board of the county in which properties offered for sale
4 under this Section are located may bid as trustee for all
5 taxing districts having an interest in the taxes for the
6 nonpayment of which the parcels are offered. The County shall
7 apply on the bid the unpaid taxes due upon the property and
8 no cash need be paid. The County or other taxing district
9 acquiring a tax sale certificate shall take all steps
10 necessary to acquire title to the property and may manage and
11 operate the property so acquired.
12 When a county, or other taxing district within the
13 county, is a petitioner for a tax deed, no filing fee shall
14 be required on the petition. The county as a tax creditor and
15 as trustee for other tax creditors, or other taxing district
16 within the county shall not be required to allege and prove
17 that all taxes and special assessments which become due and
18 payable after the sale to the county have been paid. The
19 county shall not be required to pay the subsequently accruing
20 taxes or special assessments at any time. Upon the written
21 request of the county board or its designee, the county
22 collector shall not offer the property for sale at any tax
23 sale subsequent to the sale of the property to the county
24 under this Section. The lien of taxes and special assessments
25 which become due and payable after a sale to a county shall
26 merge in the fee title of the county, or other taxing
27 district, on the issuance of a deed. The County may sell the
28 properties so acquired, or the certificate of purchase
29 thereto, and the proceeds of the sale shall be distributed to
30 the taxing districts in proportion to their respective
31 interests therein. The presiding officer of the county board,
32 with the advice and consent of the County Board, may appoint
33 some officer or person to attend scavenger sales and bid on
34 its behalf.
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1 (h) Miscellaneous provisions. In the event that the
2 tract of land or lot sold at any such sale is not redeemed
3 within the time permitted by law and a tax deed is issued,
4 all moneys that may be received from the sale of properties
5 in excess of the delinquent taxes, together with all
6 publication and other costs associated with the sale, shall,
7 upon petition of any interested party to the court that
8 issued the tax deed, be distributed by the County Collector
9 pursuant to order of the court among the persons having legal
10 or equitable interests in the property according to the fair
11 value of their interests in the tract or lot. Section 21-415
12 does not apply to properties sold under this Section. Appeals
13 may be taken from the orders and judgments entered under this
14 Section as in other civil cases. The remedy herein provided
15 is in addition to other remedies for the collection of
16 delinquent taxes.
17 (Source: P.A. 88-455; incorporates 88-482; 88-670, eff.
18 12-2-94.)".