State of Illinois
91st General Assembly
Legislation

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91_SB1693

 
                                               LRB9110187SMdv

 1        AN ACT to amend the Property Tax Code by changing Section
 2    21-310.

 3        Be it enacted by the People of  the  State  of  Illinois,
 4    represented in the General Assembly:

 5        Section  5.  The Property Tax Code is amended by changing
 6    Section 21-310 as follows:

 7        (35 ILCS 200/21-310)
 8        Sec. 21-310. Sales in error.
 9        (a)  When, upon application of the county collector,  the
10    owner  of  the  certificate  of  purchase tax purchaser, or a
11    municipality which owns or has  owned  the  property  ordered
12    sold,  it  appears  to  the  satisfaction  of the court which
13    ordered  the  property  sold  that  any  of   the   following
14    subsections  are applicable, the court shall declare the sale
15    to be a sale in error:
16             (1)  the property was not subject to taxation,
17             (2)  the taxes or special assessments had been  paid
18        prior to the sale of the property,
19             (3)  there is a double assessment,
20             (4)  the description is void for uncertainty,
21             (5)  the  assessor, chief county assessment officer,
22        board of review, or board of appeals has  made  an  error
23        (other  than  an error of judgment as to the value of any
24        property),
25             (6)  prior  to  the  tax   sale   a   voluntary   or
26        involuntary  petition  has  been  filed by or against the
27        legal or beneficial  owner  of  the  property  requesting
28        relief  under  the provisions of 11 U.S.C. Chapter 7, 11,
29        12, or 13, or
30             (7)  a municipality has acquired  the  property  (i)
31        through  the  foreclosure  of  a  lien  authorized  under
 
                            -2-                LRB9110187SMdv
 1        Section 11-31-1 of the Illinois Municipal Code or through
 2        a judicial deed issued under that Section or (ii) through
 3        foreclosure of a receivership certificate lien.
 4        (b)  When,   upon   application   of  the  owner  of  the
 5    certificate of purchase tax purchaser or his or her  assignee
 6    only,  it  appears  to  the  satisfaction  of the court which
 7    ordered  the  property  sold  that  any  of   the   following
 8    subsections  are applicable, the court shall declare the sale
 9    to be a sale in error:
10             (1)  A voluntary or involuntary petition  under  the
11        provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
12        filed  subsequent  to  the  tax  sale  and  prior  to the
13        issuance of the tax deed.
14             (2)  The improvements upon the  property  sold  have
15        been substantially destroyed or rendered uninhabitable or
16        otherwise  unfit for occupancy subsequent to the tax sale
17        and prior to the issuance of the tax deed.
18             (3)  There is an interest held by the United  States
19        in  the  property sold which could not be extinguished by
20        the tax deed.
21             (4)  The  real   property   contains   a   hazardous
22        substance,  hazardous  waste, or underground storage tank
23        that would require cleanup or  other  removal  under  any
24        federal,  State,  or local law, ordinance, or regulation,
25        only if the tax purchaser purchased the property  without
26        actual  knowledge  of  the hazardous substance, hazardous
27        waste, or underground storage tank.  This  paragraph  (4)
28        applies  only to tax purchases occurring after January 1,
29        1990 and if the owner of the certificate of purchase  tax
30        purchaser or his or her assignee has made application for
31        a  sale in error at any time before the issuance of a tax
32        deed.
33        If a sale is declared to be a sale in error,  the  county
34    clerk  shall make entry in the tax judgment, sale, redemption
 
                            -3-                LRB9110187SMdv
 1    and forfeiture record,  that  the  property  was  erroneously
 2    sold,  and the county collector shall, on demand of the owner
 3    of the certificate of purchase, refund the amount  paid,  pay
 4    any  interest  and  costs  as  may  be ordered under Sections
 5    21-315 through 21-335, and cancel the certificate so  far  as
 6    it relates to the property. The county collector shall deduct
 7    from  the accounts of the appropriate taxing bodies their pro
 8    rata amounts paid.
 9        The changes made by  this  amendatory  Act  of  the  91st
10    General Assembly are declarative of existing law.
11    (Source: P.A. 91-177, eff. 1-1-00; 91-357, eff. 7-29-99.)

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