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92_HB1975eng HB1975 Engrossed LRB9201948SMdv 1 AN ACT concerning taxes. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Division 1. General provisions 5 Section 1. Short title. This Act may be cited as the 6 Mobile Home Local Services Tax Enforcement Act. 7 Section 5. Definitions. As used in this Act: 8 "Mobile home" means that term as defined in the Mobile 9 Home Local Services Tax Act. 10 Section 10. Application. This Act applies to 11 delinquencies in payment of the tax imposed by the Mobile 12 Home Local Services Tax Act. 13 Division 2. Enforcement actions 14 Section 15. Lien; payments by representative or agent. 15 When a mobile home is taxed to any person as agent for 16 another, or in a representative capacity, the agent or 17 representative shall have a lien on the mobile home, or any 18 mobile home of his or her principal in the agent's 19 possession, until he or she is indemnified against the 20 payment thereof, or, if he or she has paid the tax, until he 21 or she is reimbursed for the payment. 22 Section 20. Lien for taxes. The taxes upon a mobile 23 home, together with all penalties, interests, and costs that 24 may accrue thereon, shall be a prior and first lien on the 25 mobile home, superior to all other liens and encumbrances, 26 from and including the first day of January in the year in HB1975 Engrossed -2- LRB9201948SMdv 1 which the taxes are imposed until the taxes are paid or until 2 the mobile home is sold under this Act. 3 (a) Foreclosure; mobile home forfeited for 2 or more 4 years. A lien may be foreclosed, in the circuit court in the 5 name of the People of the State of Illinois, whenever the 6 taxes for 2 or more years on the same mobile home have been 7 forfeited to the State. The mobile home may be sold under 8 the order of the court by the person having authority to 9 receive County taxes, with notice to interested parties and 10 right of redemption from the sale, (except that the interest 11 or any other amount to be paid upon redemption in addition to 12 the amount for which the mobile home was sold shall be as 13 provided herein), as provided in Sections 290 through 310 and 14 325. 15 In any action to foreclose the lien for delinquent taxes 16 brought by the People of the State of Illinois when the taxes 17 for 2 or more years on the same mobile home have been 18 forfeited to the State, service of process shall be made in 19 the manner now prescribed by law. All owners, parties 20 interested, and occupants of any mobile home against which 21 tax liens are sought to be foreclosed shall be named as 22 parties defendant, and shall be served in the manner and form 23 as provided by law for the service of defendants in 24 foreclosures of lien or encumbrances upon real estate. In 25 case there are other parties with ownership interests in the 26 mobile home, they shall be named in the notice under the 27 designation "unknown owners". 28 (b) Redemption interest. The interest to be paid upon 29 redemption from all tax foreclosure sales held under this 30 Section shall be: 31 (1) If redeemed within 2 months from the date of 32 the sale, 3% per month upon the amount for which the 33 mobile home was sold for each of the first 2 months, or 34 fraction thereof; HB1975 Engrossed -3- LRB9201948SMdv 1 (2) If redeemed between 2 and 6 months from the 2 date of the sale, 12% of the amount of sale; 3 (3) If redeemed between 6 and 12 months from the 4 date of the sale, 24% of the amount of sale; 5 (4) If redeemed between 12 and 18 months from the 6 date of the sale, 36% of the amount of sale; 7 (5) If redeemed between 18 and 24 months from the 8 date of the sale, 48% of the amount of sale; 9 (6) If redeemed after 24 months from the date of 10 sale, the 48% for the 24 months plus interest at 6% per 11 year thereafter. 12 (c) Enforcement of lien from rents and profits. A lien 13 under this Section may be enforced at any time after 6 months 14 from the day the tax becomes delinquent out of the rents and 15 profits of the mobile home accruing, or accrued and under the 16 control or jurisdiction of a court. This process may be 17 initiated by the county board of the county or by the 18 corporate authorities of any taxing body entitled to receive 19 any part of the delinquent tax, by petition in any pending 20 suit having jurisdiction of the mobile home, or in any 21 application for judgment and order of sale of mobile homes 22 for delinquent taxes in which the mobile home is included, in 23 the name of the People of the State of Illinois. 24 The process, practice, and procedure under this 25 subsection shall be the same as provided in the Civil 26 Practice Law and the Supreme Court Rules adopted in relation 27 to that Law, except that receivers may be appointed on not 28 less than 3 days' written notice to holders of certificate of 29 title or persons in possession. In all petitions the court 30 shall have power to appoint the county collector to take 31 possession of the mobile home only for the purpose of 32 collecting the rents, issues and profits therefrom, and to 33 apply them in satisfaction of the tax lien. When the taxes 34 set forth in the petition are paid in full, the receiver HB1975 Engrossed -4- LRB9201948SMdv 1 shall be discharged. If the taxes described in the petition 2 are reduced by the final judgment of a court, the county 3 collector shall immediately refund all moneys collected by 4 him or her as receiver over and above the taxes as reduced, 5 and shall deduct that amount from the moneys thereafter 6 distributed to the taxing bodies which received the tax 7 revenue. 8 In proceedings to foreclose the tax lien, or in petitions 9 to enforce the lien, the amount due on the collector's books 10 against the mobile home shall be prima facie evidence of the 11 amount of taxes against the mobile home. When any taxes are 12 collected, they shall be paid to the county collector, to be 13 distributed by him or her to the authorities entitled to 14 them. All sales made under this Section shall be conducted 15 under the order and supervision of the court by the county 16 collector. 17 An action to foreclose the lien for delinquent taxes 18 under this Act is an action in rem. 19 Section 25. Preventing waste to mobile homes; receiver. 20 During the pendency of any tax foreclosure proceeding and 21 until the time to redeem the mobile home sold expires, or 22 redemption is made, from any sale made under any judgment 23 foreclosing the lien of taxes, no waste shall be committed or 24 suffered on any of the mobile homes involved. The mobile home 25 shall be maintained in good condition and repair. When 26 violations of local building, health, or safety codes make 27 the mobile home dangerous or hazardous, when taxes on the 28 mobile home are delinquent for 2 years or more, or when in 29 the judgment of the court it is to the best interest of the 30 parties, the court may, upon the verified petition of any 31 party to the proceeding, or the holder of the certificate of 32 purchase, appoint a receiver for the mobile home with like 33 powers and duties of receivers as in cases of foreclosure of HB1975 Engrossed -5- LRB9201948SMdv 1 mortgages or trust deeds. The court, in its discretion, may 2 take any other action as may be necessary or desirable to 3 prevent waste and maintain the mobile home in good condition 4 and repair. 5 Section 30. No receiver for homestead dwelling. No 6 receiver shall be appointed under the provisions of Section 7 25 for mobile homes used as a family dwelling and occupied by 8 the owner as a residence at the time the unpaid taxes became 9 a lien and continuously thereafter. 10 Section 35. Purchase and sale by county; distribution of 11 proceeds. When any mobile home is delinquent, or is forfeited 12 for each of 2 or more years, and is offered for sale under 13 any of the provisions of this Act, the county board of the 14 county in which the mobile home is located, in its 15 discretion, if there are no other bids, may bid, or, in the 16 case of a forfeited mobile home, may apply to purchase it, in 17 the name of the county as trustee for all taxing districts 18 having an interest in the mobile home's taxes for the 19 nonpayment of which the mobile home is sold. The presiding 20 officer of the county board, with the advice and consent of 21 the board, may appoint on its behalf some officer or person 22 to attend such sales and bid or, in the case of a forfeited 23 mobile home, to apply to the county clerk to purchase. The 24 county shall apply on the bid or purchase the unpaid taxes 25 due upon the mobile home. No cash need be paid. The county 26 shall take all steps necessary to acquire certificate of 27 title to the mobile home and may manage and operate the 28 mobile home. When a county, or other taxing district within 29 the county, is a petitioner for a tax certificate of title, 30 no filing fee shall be required. When a county or other 31 taxing district within the county is the petitioner for a tax 32 certificate of title, one petition may be filed including all HB1975 Engrossed -6- LRB9201948SMdv 1 mobile homes that are tax delinquent within the county or 2 taxing district, and any publication made under Section 380 3 of this Act may combine all such mobile homes within a single 4 notice. The notice shall list the street or common address, 5 if known, of the mobile homes for informational purposes. The 6 county, as tax creditor and as trustee for other tax 7 creditors, or other taxing districts within the county, shall 8 not be required to allege and prove that all taxes that 9 become due and payable after the sale to the county have been 10 paid nor shall the county be required to pay the subsequently 11 accruing taxes at any time, except when subsequent taxes are 12 sold to another buyer. The county board or its designee may 13 prohibit the county collector from including the mobile home 14 in the tax sale of one or more subsequent years. The lien of 15 taxes that become due and payable after a sale to a county 16 shall merge in the certificate of title of the county, or 17 other taxing district within the county, on the issuance of a 18 certificate of title. 19 The County may sell or assign the mobile home so 20 acquired, or the certificate of purchase to it, to any party, 21 including taxing districts. The proceeds of that sale or 22 assignment, less all costs of the county incurred in the 23 acquisition and sale or assignment of the mobile home, shall 24 be distributed to the taxing districts in proportion to their 25 respective interests therein. 26 Under Sections 55 and 60, a County may bid or purchase 27 only in the absence of other bidders. 28 Section 40. Tax abatement after acquisition by a 29 governmental unit. When any county or municipality acquires 30 a mobile home through the foreclosure of a lien, through a 31 judicial order, through the foreclosure of receivership 32 certificate lien, or by acceptance of a certificate of title 33 in lieu of foreclosing any lien against the mobile home, or HB1975 Engrossed -7- LRB9201948SMdv 1 when any county or other taxing district acquires a 2 certificate of title for a mobile home under Section 35 or 3 Sections 90 and 200, all due or unpaid mobile home taxes and 4 existing liens for unpaid mobile home taxes imposed or 5 pending under any law or ordinance of this State or any of 6 its political subdivisions shall become null and void. 7 Section 45. Notice to county officials; voiding of tax 8 bills. The county board or corporate authorities of the 9 county, or other taxing district acquiring a mobile home 10 under Section 35 shall give written notice of the acquisition 11 to the chief county assessment officer and the county 12 collector and the county clerk of the county in which the 13 mobile home is located, and request the voiding of the tax 14 liens as provided in this Section. The notice shall describe 15 the acquired mobile home by the vehicle identification number 16 of the mobile home, if there is one. 17 Upon receipt of the notice, the county collector and 18 county clerk or county assessor, as appropriate shall void 19 the current and all prior unpaid taxes on the records in 20 their respective offices by entering the following statement 21 upon their records for the mobile home: "Acquired by ... 22 (name of county or municipality acquiring the mobile home 23 under Section 35). Taxes due and unpaid on this mobile home 24 ... (give vehicle identification number, if any, and location 25 of the mobile home) ... are waived and null and void under 26 Section 45 of the Mobile Home Local Services Tax Enforcement 27 Act. The tax bills of this mobile home are hereby voided and 28 liens for the taxes are extinguished." 29 Section 50. Liability of owner; rights of tax purchaser. 30 Nothing in Sections 40 and 45 shall relieve any owner liable 31 for delinquent mobile home taxes under the Mobile Home Local 32 Services Tax Act from the payment of any delinquent taxes or HB1975 Engrossed -8- LRB9201948SMdv 1 liens which have become null and void under those Sections. 2 Sections 45 and 50 shall not adversely affect the rights 3 or interests of the holder of any bona fide certificate of 4 purchase of the mobile home for delinquent taxes. However, 5 upon acquisition of a mobile home by a governmental unit as 6 set forth in Section 40, the rights and interests of the 7 holder of any bona fide certificate of purchase of the mobile 8 home for delinquent taxes shall be limited to a sale in error 9 and a refund as provided under Section 255. 10 Section 55. Published notice of annual application for 11 judgment and sale; delinquent taxes. At any time after all 12 taxes have become delinquent in any year, the Collector shall 13 publish an advertisement, giving notice of the intended 14 application for judgment and sale of the delinquent mobile 15 homes. Except as provided below, the advertisement shall be 16 in a newspaper published in the township or road district in 17 which the mobile homes are located. If there is no newspaper 18 published in the township or road district, then the notice 19 shall be published in some newspaper in the same county as 20 the township or road district, to be selected by the county 21 collector. When the mobile home is in a city with more than 22 1,000,000 inhabitants, the advertisement may be in any 23 newspaper published in the same county. When the mobile home 24 is in an incorporated town which has superseded a civil 25 township, the advertisement shall be in a newspaper published 26 in the incorporated town or if there is no such newspaper, 27 then in a newspaper published in the county. 28 Section 60. Times of publication of notice. The 29 advertisement shall be published once at least 10 days before 30 the day on which judgment is to be applied for, and shall 31 contain a list of the delinquent mobile homes upon which the 32 taxes or any part thereof remain due and unpaid, the names of HB1975 Engrossed -9- LRB9201948SMdv 1 owners, if known, the vehicle identification number, the 2 model year of the home, the square footage of the home, the 3 total amount due, and the year or years for which they are 4 due. In counties of less than 3,000,000 inhabitants, 5 advertisement shall include notice of the registration 6 requirement for persons bidding at the sale. 7 The collector shall give notice that he or she will apply 8 to the circuit court on a specified day for judgment against 9 the mobile homes for the taxes, and costs, and for an order 10 to sell the mobile homes for the satisfaction of the amount 11 due. 12 The collector shall also give notice of a date within the 13 next 5 business days after the date of application on which 14 all the mobile homes for the sale of which an order is made 15 will be exposed to public sale at a location within the 16 county designated by the county collector, for the amount of 17 taxes and cost due. The advertisement published according to 18 the provisions of this Section shall be deemed to be 19 sufficient notice of the intended application for judgment 20 and of the sale of mobile homes under the order of the court. 21 Section 65. Costs of publishing delinquent list. A county 22 shall pay for the printer for advertising delinquent lists 23 for mobile homes, $0.40 per column line, to be taxed and 24 collected as costs. 25 The printer shall receive for printing the preamble, the 26 descriptive headings, the affidavit, and any other matter 27 accompanying the delinquent list, the sum of $0.40 per line, 28 to be paid by the county. 29 No costs except printer's fee shall be charged on any 30 mobile homes forfeited to the State. 31 Section 70. Sale of mobile homes previously ordered 32 sold. A mobile home ordered sold by unexecuted judgments and HB1975 Engrossed -10- LRB9201948SMdv 1 orders of sale, previously entered, shall be included in the 2 advertisement for sale only under the previous orders, and 3 shall be sold in the order in which they appear in the 4 delinquent list contained in the advertisement. At any time 5 between annual sales the county collector also may advertise 6 for sale any mobile homes subject to sale under orders 7 previously entered and not executed for any reason. The 8 advertisement and sale shall be regulated by the provisions 9 regulating the annual advertisement and sale of delinquent 10 mobile homes, as far as applicable. 11 Section 75. Use of figures and letters in advertisement 12 and other lists. In all advertisements for the sale of mobile 13 homes for taxes, and in entries required to be made by the 14 clerk of the court or other officer, letters, figures, or 15 characters may be used to denote the year or the years for 16 which the taxes were due and the amount of taxes, interest, 17 and costs. The county collector may subsequently advertise 18 and obtain judgment on mobile homes that have been omitted, 19 or that have been erroneously advertised or described in the 20 first advertisement. 21 Division 3. Notice and publication provisions 22 Section 80. Mailed notice of application for judgment 23 and sale. Not less than 15 days before the date of 24 application for judgment and sale of delinquent mobile homes, 25 the county collector shall mail, by registered or certified 26 mail, a notice of the forthcoming application for judgment 27 and sale to the person shown by the current collector's 28 warrant book to be the party in whose name the taxes were 29 last computed. The notice shall include the intended dates 30 of application for judgment and sale and commencement of the 31 sale, and a description of the mobile homes. The county HB1975 Engrossed -11- LRB9201948SMdv 1 collector must present proof of the mailing to the court 2 along with the application for judgement. 3 In counties with less than 3,000,000 inhabitants, a copy 4 of this notice shall also be mailed by the county collector 5 by registered or certified mail to any lienholder of record 6 who annually requests a copy of the notice. The failure of 7 the county collector to mail a notice or its non-delivery to 8 the lienholder shall not affect the validity of the judgment. 9 The collector shall collect $10 from the proceeds of each 10 sale to cover the costs of registered or certified mailing 11 and the costs of advertisement and publication. If a taxpayer 12 pays the taxes on the mobile home after the notice of the 13 forthcoming application for judgment and sale is mailed but 14 before the sale is made, then the collector shall collect $10 15 from the taxpayer to cover the costs of registered or 16 certified mailing and the costs of advertisement and 17 publication. 18 Section 85. Printer's error in advertisement. In all 19 cases where there is a printer's error in the advertised list 20 which prevents judgment from being obtained against any 21 mobile home, or against all of the delinquent list, at the 22 time stated in the advertisement, the printer shall lose the 23 compensation allowed by this Act for those mobile homes 24 containing errors, or for the entire list, as the case may 25 be. 26 Section 90. Scavenger sale. At the same time the county 27 collector annually publishes the collector's annual sale 28 advertisement under Sections 55 and 60, it is mandatory for 29 the collector in counties with 3,000,000 or more inhabitants, 30 and in other counties if the county board so orders by 31 resolution, to publish an advertisement giving notice of the 32 intended application for judgment and sale of all mobile HB1975 Engrossed -12- LRB9201948SMdv 1 homes upon which all or a part of the taxes for each of 2 or 2 more years, including the current tax year, are delinquent as 3 of the date of the advertisement. In no event may there be 4 more than 2 consecutive years without a sale under this 5 Section. The term delinquent also includes forfeitures. The 6 county collector shall include in the advertisement and in 7 the application for judgment and sale under this Section and 8 Section 200 the total amount of all taxes upon those mobile 9 homes which are delinquent as of the date of the 10 advertisement. In lieu of a single annual advertisement and 11 application for judgment and sale under this Section and 12 Section 200, the county collector may, from time to time, 13 beginning on the date of the publication of the annual sale 14 advertisement and before August 1 of the next year, publish 15 separate advertisements and make separate applications on 16 eligible mobile homes described in one or more volumes of the 17 delinquent list. The separate advertisements and applications 18 shall, in the aggregate, include all the mobile homes which 19 otherwise would have been included in the single annual 20 advertisement and application for judgment and sale under 21 this Section. The advertisement and application for judgment 22 and sale shall be in the manner prescribed by this Act 23 relating to the annual advertisement and application for 24 judgment and sale of delinquent mobile homes. 25 Division 3.5. Judgments and Sales 26 Section 95. Time of applying for judgment. Except as 27 otherwise provided in this Section, all applications for 28 judgment and order of sale for taxes on delinquent mobile 29 homes shall be made during the month of October. In the 10 30 years next following the completion of a general reassessment 31 of property in any county with 3,000,000 or more inhabitants, 32 made under an order of the Department, applications for HB1975 Engrossed -13- LRB9201948SMdv 1 judgment and order of sale shall be made as soon as may be 2 and on the day specified in the advertisement required by 3 Sections 55 and 60. If for any cause the court is not held 4 on the day specified, the cause shall stand continued, and it 5 shall be unnecessary to re-advertise the list or notice. 6 Within 30 days after the day specified for the 7 application for judgment the court shall hear and determine 8 the matter. If judgment is rendered, the sale shall begin on 9 the date within 5 business days specified in the notice as 10 provided in Section 60. If the collector is prevented from 11 advertising and obtaining judgment during the month of 12 October, the collector may obtain judgment at any time 13 thereafter; but if the failure arises by the county 14 collector's not complying with any of the requirements of 15 this Act, he or she shall be held on his or her official bond 16 for the full amount of all taxes charged against him or her. 17 Any failure on the part of the county collector shall not be 18 allowed as a valid objection to the collection of any tax, or 19 to entry of a judgment against any delinquent mobile homes 20 included in the application of the county collector. 21 Section 100. Annual tax judgment, sale, redemption, and 22 forfeiture record. The collector shall transcribe into a 23 record prepared for that purpose, and known as the annual tax 24 judgment, sale, redemption, and forfeiture record, the list 25 of delinquent mobile homes. The record shall contain all the 26 information necessary to be recorded, at least 5 days before 27 the day on which application for judgment is to be made. 28 The record shall set forth the name of the owner, if 29 known; a description of the mobile home, including the 30 vehicle identification number, model year, and square 31 footage; the year or years for which the tax is due; the 32 valuation on which the tax is extended; the amount of the 33 consolidated and other taxes; the costs; and the total amount HB1975 Engrossed -14- LRB9201948SMdv 1 of charges against the mobile home. 2 The record shall also be ruled in columns to show the 3 amount paid before entry of judgment; the amount of judgment 4 and a column for remarks; the amount paid before sale and 5 after entry of judgment; the amount of the sale; amount of 6 interest or penalty; amount of cost; amount forfeited to the 7 State; date of sale; name of purchaser; amount of sale and 8 penalty; taxes of succeeding years; interest and when paid, 9 interest and cost; total amount of redemption; date of 10 redemption; when certificate of title executed; by whom 11 redeemed; and a column for remarks or receipt of redemption 12 money. 13 The record shall be kept in the office of the county 14 clerk. 15 Section 105. Payment of delinquent tax before sale. Any 16 person owning or claiming mobile homes upon which application 17 for judgment is applied for may, in person or by agent, pay 18 the taxes, and costs due, or in counties with 3,000,000 or 19 more inhabitants, the taxes, interest, and costs due, to the 20 county collector at any time before sale. 21 Section 110. Report of payments and corrections. On the 22 day on which application for judgment on a delinquent mobile 23 home is applied for, the collector, assisted by the county 24 clerk, shall post all payments, compare and correct the list, 25 and shall make and subscribe an affidavit, which shall be 26 substantially in the following form: 27 State of Illinois) 28 ) ss. 29 County of .......) 30 I ...., collector of the county of ...., do solemnly 31 swear (or affirm, as the case may be), that the foregoing is 32 a true and correct list of the delinquent mobile homes within HB1975 Engrossed -15- LRB9201948SMdv 1 the county of ...., upon which I have been unable to collect 2 the taxes (and interest and printer's fees, if any), charged 3 thereon, as required by law, for the year or years therein 4 set forth; and that the taxes, now remain due and unpaid, to 5 the best of my knowledge and belief. 6 Dated .......... 7 The affidavit shall be entered at the end of the list, 8 and signed by the collector. 9 Section 115. Proceedings by court. Defenses to the 10 entry of judgment against mobile homes included in the 11 delinquent list shall be entertained by the court only when 12 the defense includes a writing specifying the particular 13 grounds for the objection. 14 If any party objecting is entitled to a refund of all or 15 any part of a tax paid, the court shall enter judgment 16 accordingly, and also shall enter judgment for the taxes, 17 interest, and penalties as appear to be due. The judgment 18 shall be considered as a several judgment against each mobile 19 home, for each kind of tax included therein. The court shall 20 direct the clerk to prepare and enter an order for the sale 21 of the mobile home against which judgment is entered. 22 Section 120. Form of court order. A judgment and order 23 of sale shall be substantially in the following form: 24 Whereas, due notice has been given of the intended 25 application for a judgment against mobile homes, and no 26 sufficient defense having been made or cause shown why 27 judgment should not be entered against the mobile homes, for 28 taxes, interest, penalties, and costs due and unpaid thereon 29 for the year or years herein set forth, therefore the court 30 hereby enters judgment against the above stated mobile homes, 31 in favor of the People of the State of Illinois, for the 32 amount of taxes, interest, penalties and costs due thereon. HB1975 Engrossed -16- LRB9201948SMdv 1 It is ordered by the court that the mobile homes be sold as 2 the law directs. 3 The order shall be signed by the judge. In all judicial 4 proceedings of any kind, for the collection of taxes, all 5 amendments may be made which, by law, could be made in any 6 personal action pending in that court. 7 Section 125. Cure of error or informality in computation 8 of tax or collection of the taxes. No computation of the tax 9 on a mobile home or charge for any of the taxes shall be 10 considered illegal on account of any irregularity in the 11 computation, or on account of the computation not having been 12 made within the time required by law, or on account of the 13 mobile home having been charged without name, or in any other 14 name than that of the rightful owner. No error or informality 15 in the proceedings of any of the officers connected with the 16 computation or collection of the taxes, not affecting the 17 substantial justice of the tax itself, shall vitiate or in 18 any manner affect the tax or the computation thereof. Any 19 irregularity or informality in the computation of the tax, or 20 in any of the proceedings connected with the computation of 21 the taxes, or any omission or defective act of any other 22 officer or officers connected with the computation of the 23 taxes, may be, in the discretion of the court, corrected, 24 supplied and made to conform to law by the court, or by the 25 person (in the presence of the court) from whose neglect or 26 default it was occasioned. 27 Division 4. Annual tax sale procedure 28 Section 130. Entry of judgment for sale. If judgment is 29 rendered against any mobile home for any tax, the county 30 collector shall, after publishing a notice for sale in 31 compliance with the requirements of Sections 55 or 60, HB1975 Engrossed -17- LRB9201948SMdv 1 proceed to offer the mobile home for sale pursuant to the 2 judgment. However, in the case of an appeal from the 3 judgment, if the party, when filing notice of appeal deposits 4 with the county collector the amount of the judgment and 5 costs, the collector shall not sell the mobile home until the 6 appeal is disposed of. 7 Section 135. Examination of record; certificate of 8 correctness. On the day advertised for sale, the county 9 clerk, assisted by the collector, shall examine the list upon 10 which judgment has been entered and ascertain that all 11 payments have been properly noted thereon. The county clerk 12 shall make a certificate to be entered on the record, 13 following the order of court that the record is correct, and 14 that judgment was entered upon the mobile home therein 15 mentioned for the taxes, interest, and costs due thereon. 16 The certificate shall be attested by the circuit court clerk 17 under seal of the court and shall be the process on which the 18 mobile home or any interest therein shall be sold for taxes, 19 interest, and costs due thereon, and may be substantially in 20 the following form: 21 State of Illinois County of ..... 22 I, ...., clerk of the circuit court, in and for the 23 county of ...., do hereby certify that the foregoing is a 24 true and correct record of the delinquent mobile home in the 25 county, against which judgment and order of sale was duly 26 entered in the circuit court for the county, on (insert 27 date), for the amount of the taxes, interest, and costs due 28 severally thereon as therein set forth, and that the judgment 29 and order of court in relation thereto fully appears on the 30 record. 31 Dated (insert date). 32 Section 140. County clerk assistance at sale. The county HB1975 Engrossed -18- LRB9201948SMdv 1 clerk, in person or by deputy, shall attend all sales for 2 taxes, made by the collector, and shall assist at the sales. 3 Section 145. Tax sale procedures. The collector, in 4 person or by deputy, shall attend, on the day and in the 5 place specified in the notice for the sale of mobile homes 6 for taxes, and shall, between 9:00 a.m. and 4:00 p.m., or 7 later at the collector's discretion, proceed to offer for 8 sale, separately and in consecutive order, all mobile homes 9 in the list on which the taxes, interest, or costs have not 10 been paid. However, in any county with 3,000,000 or more 11 inhabitants, the offer for sale shall be made between 8:00 12 a.m. and 8:00 p.m. The collector's office shall be kept open 13 during all hours in which the sale is in progress. The sale 14 shall be continued from day to day, until all mobile homes in 15 the delinquent list have been offered for sale. 16 Section 150. Penalty bids. The person at the sale 17 offering to pay the amount due on each mobile home for the 18 least penalty percentage shall be the purchaser of that 19 mobile home. No bid shall be accepted for a penalty exceeding 20 18% of the amount of the tax on a mobile home. 21 Section 155. Letter of credit or bond in counties of 22 3,000,000 or more; registration in other counties. In 23 counties with 3,000,000 or more inhabitants, no person shall 24 make an offer to pay the amount due on any mobile home and 25 the collector shall not accept or acknowledge an offer from 26 any person who has not deposited with the collector, not less 27 than 10 days prior to making such offer, an irrevocable and 28 unconditional letter of credit or such other unconditional 29 bond payable to the order of the collector in an amount not 30 less than 1.5 times the amount of any tax due upon the mobile 31 home. The collector may without notice draw upon the letter HB1975 Engrossed -19- LRB9201948SMdv 1 of credit or bond in the event payment of the amount due 2 together with interest and costs thereon is not made 3 forthwith by the person purchasing any mobile home. At all 4 times during the sale, any person making an offer or offers 5 to pay the amount or amounts due on any mobile homes shall 6 maintain the letter of credit or bond with the collector in 7 an amount not less than 1.5 times the amount due on the 8 mobile homes which he or she has purchased and for which he 9 or she has not paid. 10 In counties with less than 3,000,000 inhabitants, unless 11 the county board provides otherwise, no person shall be 12 eligible to bid who did not register with the county 13 collector at least 10 business days prior to the first day of 14 sale authorized under Section 60. 15 Section 160. Forfeited mobile home. Every mobile home 16 offered at public sale, and not sold for want of bidders, 17 shall be forfeited to the State of Illinois. However, when 18 the court, county clerk, and county treasurer certify that 19 the taxes on a forfeited mobile home equal or exceed the 20 actual value of the mobile home, the county collector shall, 21 on the receipt of such certificate, offer the mobile home for 22 sale to the highest bidder, after first giving 10 days' 23 notice, in the manner described in Sections 55 and 60, of the 24 time and place of sale, together with a description of the 25 mobile home to be offered. A certificate of purchase shall be 26 issued to the purchaser at the sale as in other cases 27 provided in this Act. The county collector shall receive 28 credit in the settlement with the taxing bodies for which the 29 tax was levied for the amount not realized by the sale. The 30 amount received from the sale shall be paid by the collector, 31 pro rata, to the taxing bodies entitled to it. 32 Section 165. Record of sales and redemptions. When any HB1975 Engrossed -20- LRB9201948SMdv 1 mobile home is sold, the county clerk shall enter on the Tax 2 Judgment, Sale, Redemption and Forfeiture Record, in the 3 blank columns provided for that purpose, the name of the 4 purchaser and the final bid. When any mobile home is redeemed 5 from sale, the county clerk shall enter the name of the 6 person redeeming, the redemption date, and the amount of 7 redemption, in the proper column. 8 Section 170. Record of forfeitures. All mobile homes 9 forfeited to the State at the sale shall be noted on the Tax 10 Judgment, Sale, Redemption and Forfeiture Record. 11 Section 175. Payment for mobile homes purchased at tax 12 sale; reoffering for sale. Except as otherwise provided 13 below, the person purchasing any mobile home shall be liable 14 to the county for the amount due and shall forthwith pay to 15 the county collector the amount charged on the mobile home. 16 Upon failure to do so, the amount due shall be recoverable in 17 a civil action brought in the name of the People of the State 18 of Illinois in any court of competent jurisdiction. The 19 person so purchasing shall be relieved of liability only by 20 payment of the amount due together with interest and costs 21 thereon, or if the mobile home is reoffered at the sale, 22 purchased, and paid for. Reoffering of the mobile home for 23 sale shall be at the discretion of the collector. The sale 24 shall not be closed until payment is made or the mobile home 25 again offered for sale. In counties with 3,000,000 or more 26 inhabitants, only the taxes, interest, and costs as 27 advertised in the sale shall be required to be paid 28 forthwith. The taxes charged on the mobile home remaining due 29 and unpaid, not included in the advertisement, shall be paid 30 by the purchaser within 10 days after the sale, except that 31 upon payment of the fee provided by law to the county clerk 32 (which fee shall be deemed part of the costs of sale) the HB1975 Engrossed -21- LRB9201948SMdv 1 purchaser may make written application, within the 10 day 2 period, to the county clerk for a statement of all taxes, 3 interest, and costs due and an estimate of the cost of 4 redemption of all forfeited taxes, which were not included in 5 the advertisement. After obtaining such statement and 6 estimate and an order on the county collector to receive the 7 amount of forfeited taxes, if any, the purchaser shall pay to 8 the county collector all the remaining taxes, interest, and 9 costs, and the amount necessary to redeem the forfeited 10 taxes. The county collector shall issue the purchaser a 11 receipt therefor. Any delay in providing the statement or in 12 accepting payment, and delivering receipt therefor, shall not 13 be counted as a part of the 10 days. When the receipt of the 14 collector is issued, a copy shall be filed with the county 15 clerk and the county clerk shall include the amount shown in 16 such receipt in the amount of the purchase price of the 17 mobile home in the certificate of purchase. The purchaser 18 then shall be entitled to a certificate of purchase. If a 19 purchaser fails to complete his or her purchase as provided 20 in this Section, the purchase shall become void, and be of no 21 effect, but the collector shall not refund the amount paid in 22 cash at the time of the sale, except in cases of sale in 23 error. That amount shall be treated as a payment and 24 distributed to the taxing bodies as other collections are 25 distributed. The lien for taxes for the amount paid shall 26 remain on the mobile home, in favor of the purchaser, his or 27 her heirs or assigns, until paid with 5% interest per year on 28 that amount from the date the purchaser paid it. The amount 29 and fact of such ineffective purchase shall be entered in the 30 tax judgment, sale, redemption and forfeiture record opposite 31 the mobile home upon which the lien remains. No redemption 32 shall be made without payment of this amount for the benefit 33 of the purchaser, and no future sale of the mobile home shall 34 be made except subject to the lien of such purchaser. HB1975 Engrossed -22- LRB9201948SMdv 1 Section 180. Automation fee. The county collector in 2 all counties may assess to the purchaser of a mobile home for 3 delinquent taxes an automation fee of not more than $10 per 4 mobile home. In counties with less than 3,000,000 5 inhabitants: 6 (a) The fee shall be paid at the time of the purchase if 7 the record keeping system used for processing the delinquent 8 mobile home tax sales is automated or has been approved for 9 automation by the county board. The fee shall be collected in 10 the same manner as other fees or costs. 11 (b) Fees collected under this Section shall be retained 12 by the county treasurer in a fund designated as the Tax Sale 13 Automation Fund. The fund shall be audited by the county 14 auditor. The county board shall make expenditures from the 15 fund to pay any costs related to the automation of mobile 16 home tax collections and delinquent mobile home tax sales, 17 including the cost of hardware, software, research and 18 development, and personnel. 19 Section 185. Certificate of purchase. The county clerk 20 shall make out and deliver to the purchaser of any mobile 21 home sold under Section 145, a certificate of purchase 22 countersigned by the collector, describing the mobile home 23 sold, including the vehicle identification number, the model 24 year, and the square footage, the date of sale, the amount of 25 taxes, interest, and cost for which it was sold, and that 26 payment of the sale price has been made. If any person 27 becomes the purchaser of more than one mobile home owned by 28 one party or person, the purchaser may have the whole or one 29 or more of them included in one certificate, but separate 30 certificates shall be issued in all other cases. A 31 certificate of purchase shall be assignable by endorsement. 32 An assignment shall vest in the assignee or his or her legal 33 representatives, all the right and title of the original HB1975 Engrossed -23- LRB9201948SMdv 1 purchaser. 2 If the tax certificate is lost or destroyed, the county 3 clerk shall issue a duplicate certificate upon written 4 request and a sworn affidavit by the tax sale purchaser, or 5 his or her assignee, that the tax certificate is lost or 6 destroyed. The county clerk shall cause a notation to be made 7 in the tax sale and judgment book that a duplicate 8 certificate has been issued, and redemption payments shall be 9 made only to the holder of the duplicate certificate. 10 Section 190. Index of tax sale records. The county clerk 11 may make an index of tax-sale records. The index shall be 12 kept in the county clerk's office as a public record, open to 13 inspection during office hours. 14 Section 195. County clerk's books and records; prima 15 facie evidence. The books and records of the county clerk, or 16 copies thereof, certified by the clerk, shall be prima facie 17 evidence to prove the sale of any mobile home for taxes, the 18 redemption of the mobile home, or payment of taxes thereon. 19 Division 5. Scavenger sales; procedures 20 Section 200. Collector's scavenger sale. Upon the 21 county collector's application under Section 90, to be known 22 as the Scavenger Sale Application, the Court shall enter 23 judgment for the taxes, interest, penalties, and costs as are 24 included in the advertisement and appear to be due thereon 25 after allowing an opportunity to object and a hearing upon 26 the objections as provided in Section 115, and order those 27 mobile homes sold by the county collector at public sale to 28 the highest bidder for cash, notwithstanding the bid may be 29 less than the full amount of taxes, interest, penalties, and 30 costs for which judgment has been entered. HB1975 Engrossed -24- LRB9201948SMdv 1 (a) Conducting the sale; bidding. All mobile homes 2 shall be offered for sale in consecutive order as they appear 3 in the delinquent list. The minimum bid for any mobile home 4 shall be $250 or one-half of the tax if the total liability 5 is less than $500. The successful bidder shall immediately 6 pay the amount of minimum bid to the County Collector in 7 cash, by certified or cashier's check, by money order, or, if 8 the successful bidder is a governmental unit, by a check 9 issued by that governmental unit. If the bid exceeds the 10 minimum bid, the successful bidder shall pay the balance of 11 the bid to the county collector in cash, by certified or 12 cashier's check, by money order, or, if the successful bidder 13 is a governmental unit, by a check issued by that 14 governmental unit by the close of the next business day. If 15 the minimum bid is not paid at the time of sale or if the 16 balance is not paid by the close of the next business day, 17 then the sale is void and the minimum bid, if paid, is 18 forfeited to the county general fund. In that event, the 19 mobile home shall be reoffered for sale within 30 days of the 20 last offering of mobile homes in regular order. The 21 collector shall make available to the public a list of all 22 mobile homes to be included in any reoffering due to the 23 voiding of the original sale. The collector is not required 24 to serve or publish any other notice of the reoffering of 25 those mobile homes. In the event that any of the mobile homes 26 are not sold upon reoffering, or are sold for less than the 27 amount of the original voided sale, the original bidder who 28 failed to pay the bid amount shall remain liable for the 29 unpaid balance of the bid in an action under Section 175. 30 Liability shall not be reduced where the bidder upon 31 reoffering also fails to pay the bid amount, and in that 32 event both bidders shall remain liable for the unpaid balance 33 of their respective bids. A sale of mobile homes under this 34 Section shall not be final until confirmed by the court. HB1975 Engrossed -25- LRB9201948SMdv 1 (b) Confirmation of sales. The county collector shall 2 file his or her report of sale in the court within 30 days 3 after the date of sale of each mobile home. No notice of the 4 county collector's application to confirm the sales shall be 5 required except as prescribed by rule of the court. Upon 6 confirmation, except in cases where the sale becomes void 7 under Section 430, or in cases where the order of 8 confirmation is vacated by the court, a sale under this 9 Section shall extinguish the in rem lien of the taxes, for 10 which judgment has been entered and a redemption shall not 11 revive the lien. Confirmation of the sale shall in no event 12 affect the owner's personal liability to pay the taxes, 13 interest, and penalties as provided in this Act or prevent 14 institution of a proceeding under Section 355 to collect any 15 amount that may remain due after the sale. 16 (c) Issuance of tax sale certificates. Upon confirmation 17 of the sale, the county clerk and the county collector shall 18 issue to the purchaser a certificate of purchase in the form 19 prescribed by Section 185 as near as may be. A certificate 20 of purchase shall not be issued to any person who is 21 ineligible to bid at the sale or to receive a certificate of 22 purchase under Section 205. 23 (d) Scavenger Tax Judgment, Sale and Redemption Record; 24 sale of parcels not sold. The county collector shall prepare 25 a Scavenger Tax Judgment, Sale and Redemption Record. The 26 county clerk shall write or stamp on the scavenger tax 27 judgment, sale, forfeiture and redemption record opposite the 28 description of any mobile home offered for sale and not sold, 29 or not confirmed for any reason, the words "offered but not 30 sold". The mobile homes that are offered for sale under this 31 Section and not sold or not confirmed shall be offered for 32 sale annually thereafter in the manner provided in this 33 Section until sold. At any time between annual sales the 34 county collector may advertise for sale any mobile homes HB1975 Engrossed -26- LRB9201948SMdv 1 subject to sale under judgments for sale previously entered 2 under this Section and not executed for any reason. The 3 advertisement and sale shall be regulated by the provisions 4 of this Act as far as applicable. 5 (e) Proceeding to tax certificate of title. The owner of 6 the certificate of purchase shall give notice as required by 7 Sections 365 through 390, and may extend the period of 8 redemption as provided by Section 330. At any time within 5 9 months prior to expiration of the period of redemption from a 10 sale under this Act, the owner of a certificate of purchase 11 may file a petition and may obtain a tax certificate of title 12 under Sections 390 through 410. All proceedings for the 13 issuance of a tax certificate of title and all tax 14 certificates of title for mobile homes sold under this 15 Section shall be subject to Sections 390 through 410. This 16 Section shall be liberally construed so that the certificates 17 of title provided for in this Section convey merchantable 18 title. 19 (f) Redemptions from scavenger sales. Redemptions may be 20 made from sales under this Section in the same manner and 21 upon the same terms and conditions as redemptions from sales 22 made under the county collector's annual application for 23 judgment and order of sale, except that in lieu of penalty 24 the person redeeming shall pay interest on that part of the 25 amount for which the mobile home was sold equal to or less 26 than the full amount of delinquent taxes, penalties, 27 interest, and costs, included in the judgment and order of 28 sale as follows: 29 (1) If redeemed within the first 2 months from the 30 date of the sale, 3% per month upon the amount of taxes, 31 penalties, interest, and costs due for each of the first 32 2 months, or fraction thereof. 33 (2) If redeemed at any time between 2 and 6 months 34 from the date of the sale, 12% of the amount of taxes, HB1975 Engrossed -27- LRB9201948SMdv 1 penalties, interest, and costs due. 2 (3) If redeemed at any time between 6 and 12 months 3 from the date of the sale, 24% of the amount of taxes, 4 penalties, interest, and costs due. 5 (4) If redeemed at any time between 12 and 18 6 months from the date of the sale, 36% of the amount of 7 taxes, penalties, interest, and costs due. 8 (5) If redeemed at any time between 18 and 24 9 months from the date of the sale, 48% of the amount of 10 taxes, penalties, interest, and costs due. 11 (6) If redeemed after 24 months from the date of 12 sale, the 48% provided for the 24 months together with 13 interest at 6% per annum thereafter on the amount of 14 taxes, penalties, interest, and costs due. 15 The person redeeming shall not be required to pay any 16 interest on any part of the amount for which the mobile home 17 was sold that exceeds the full amount of delinquent taxes, 18 penalties, interest, and costs included in the judgment and 19 order of sale. 20 Notwithstanding any other provision of this Section, the 21 amount required to be paid for redemption shall also include 22 an amount equal to all delinquent taxes on the mobile home 23 which taxes were delinquent at the time of sale. The 24 delinquent taxes shall be apportioned by the county collector 25 among the taxing districts in which the mobile home is 26 situated in accordance with law. In the event that all moneys 27 received from any sale held under this Section exceed an 28 amount equal to all delinquent taxes on the mobile home sold, 29 which taxes were delinquent at the time of sale, together 30 with all publication and other costs associated with the 31 sale, then, upon redemption, the county collector and the 32 county clerk shall apply the excess amount to the cost of 33 redemption. 34 (g) Bidding by county or other taxing districts. Any HB1975 Engrossed -28- LRB9201948SMdv 1 taxing district may bid at a scavenger sale. The county 2 board of the county in which mobile homes offered for sale 3 under this Section are located may bid as trustee for all 4 taxing districts having an interest in the taxes for the 5 nonpayment of which the mobile homes are offered. The county 6 shall apply on the bid the unpaid taxes due upon the mobile 7 home and no cash need be paid. The county or other taxing 8 district acquiring a tax sale certificate shall take all 9 steps necessary to acquire certificate of title to the mobile 10 home and may manage and operate the mobile home so acquired. 11 When a county, or other taxing district within the 12 county, is a petitioner for a tax certificate of title, no 13 filing fee shall be required on the petition. The county as a 14 tax creditor and as trustee for other tax creditors, or other 15 taxing district within the county shall not be required to 16 allege and prove that all taxes that become due and payable 17 after the sale to the county have been paid. The county shall 18 not be required to pay the subsequently accruing taxes at any 19 time. Upon the written request of the county board or its 20 designee, the county collector shall not offer the mobile 21 home for sale at any tax sale subsequent to the sale of the 22 mobile home to the county under this Section. The lien of 23 taxes that become due and payable after a sale to a county 24 shall merge in the certificate title of the county, or other 25 taxing district, on the issuance of a certificate of title. 26 The County may sell the mobile homes so acquired, or the 27 certificate of purchase thereto, and the proceeds of the sale 28 shall be distributed to the taxing districts in proportion to 29 their respective interests therein. The presiding officer of 30 the county board, with the advice and consent of the county 31 board, may appoint some officer or person to attend scavenger 32 sales and bid on its behalf. 33 (h) Miscellaneous provisions. In the event that a mobile 34 home sold at any such sale is not redeemed within the time HB1975 Engrossed -29- LRB9201948SMdv 1 permitted by law and a tax certificate of title is issued, 2 all moneys that may be received from the sale of mobile homes 3 in excess of the delinquent taxes, together with all 4 publication and other costs associated with the sale, shall, 5 upon petition of any interested party to the court that 6 issued the tax certificate of title, be distributed by the 7 county collector pursuant to order of the court among the 8 persons having legal or equitable interests in the mobile 9 home according to the fair value of their interests in the 10 mobile home. Appeals may be taken from the orders and 11 judgments entered under this Section as in other civil cases. 12 The remedy herein provided is in addition to other remedies 13 for the collection of delinquent taxes. 14 Section 205. Scavenger sale; persons ineligible to bid 15 or purchase. 16 (a) No person, except a unit of local government, shall 17 be eligible to bid or receive a certificate of purchase at 18 any sale under Section 200 unless that person has completed 19 and delivered to the county clerk a true, accurate, and 20 complete application for certificate of purchase which shall 21 affirm that: 22 (1) the person has not bid upon or applied to 23 purchase any mobile home at the sale for a person who is 24 the party or agent of the party who owns the mobile home 25 or is responsible for the payment of the delinquent 26 taxes; 27 (2) the person is not, nor is he or she the agent 28 for, the owner or party responsible for payment of the 29 taxes on any mobile home which is located in the same 30 county in which the sale is held and which is tax 31 delinquent or forfeited for all or any part of each of 2 32 or more years; and 33 (3) the person, although otherwise eligible to bid, HB1975 Engrossed -30- LRB9201948SMdv 1 has not either directly or through an agent twice during 2 the same sale failed to complete a purchase by the 3 immediate payment of the minimum bid or the payment of 4 the balance of a bid within the time provided by Section 5 200. 6 Section 210. Scavenger sale registration. No person, 7 except a unit of local government, shall be eligible to bid 8 or to receive a certificate of purchase who did not register 9 with the county collector at least 5 business days in advance 10 of the first day of the sale under Section 200. The collector 11 may charge, for each registration, a fee of not more than $50 12 in counties with less than 3,000,000 inhabitants and not more 13 than $100 in counties of 3,000,000 or more inhabitants. 14 Registration shall be made upon such forms and according to 15 such regulations as the county collector deems necessary in 16 order to effect complete and accurate disclosure of the 17 identity of all persons beneficially interested, directly or 18 indirectly, in each sale under Section 200. The information 19 to be disclosed shall include, but not be limited to, the 20 name, address, and telephone number of the purchaser to whom 21 the clerk and collector will be requested to issue a 22 certificate of purchase; if the purchaser is a corporation, 23 the place of incorporation and the names and addresses of its 24 shareholders unless the corporation is publicly held; if the 25 purchaser is a partnership, the names and addresses of all 26 general and limited partners; if the purchaser is doing 27 business under an assumed business name, the county where 28 such name is registered and the names, addresses, and 29 telephone numbers of all persons having an ownership interest 30 in the business; and the identity and location of any other 31 tax delinquent mobile home owned by the bidder and purchaser. 32 Every application for certificate of purchase and form 33 for registration authorized and required by this Section and HB1975 Engrossed -31- LRB9201948SMdv 1 Section 215 shall be executed under penalty of perjury as 2 though under oath or affirmation, but no acknowledgement is 3 required. 4 Section 215. Scavenger sale; application for certificate 5 of purchase. The application for certificate of purchase 6 shall be executed by the purchaser and by any individual 7 bidder acting in the purchaser's behalf. The application 8 shall be initially executed and delivered to the county clerk 9 at the time of registration for the sale as provided in this 10 Section. Before receiving any certificate of purchase, each 11 purchaser and individual bidder acting in the purchaser's 12 behalf shall sign and deliver to the county clerk a schedule 13 or schedules of the mobile homes for which that purchaser has 14 successfully bid and is applying to purchase, which schedule 15 or schedules shall be attached to and incorporated within the 16 application. The schedule or schedules shall be accompanied 17 by a fee, for each mobile home listed, of $10 in counties 18 with less than 3,000,000 inhabitants and $20 in counties with 19 3,000,000 or more inhabitants. The application and schedule 20 or schedules shall be in substantially the following form: 21 APPLICATION FOR CERTIFICATE OF PURCHASE 22 Date of Application: ............... 23 Name of Purchaser: ................. 24 Address: ........................... 25 Name of Bidder: .................... 26 Address: ........................... 27 I (we) hereby apply to the County Clerk and County 28 Treasurer of ..... County for issuance of a certificate of 29 purchase for each of the mobile homes on the attached 30 schedule(s), and state as follows: 31 1. I (we) made (or authorized) the successful bid on 32 each mobile home listed on the attached schedule or schedules 33 at the sale of delinquent mobile homes under Section 200 of HB1975 Engrossed -32- LRB9201948SMdv 1 the Mobile Home Local Services Tax Enforcement Act conducted 2 by the County Treasurer of ..... County, Illinois, on the 3 dates indicated for each mobile home on the schedule(s). 4 2. At least 5 business days before the first day of this 5 sale, I (we) submitted a truthful, accurate and complete 6 registration to the Treasurer of ..... County on the form(s) 7 and according to the regulations prescribed by the 8 Treasurer's office. 9 3. Neither I (we) nor any person or firm identified in 10 the registration submitted to the Treasurer of ..... County 11 was an owner or agent of an owner, lienholder or agent of a 12 lienholder (other than the mobile home park owner or his or 13 her agent), holder of beneficial interest or agent of a 14 holder of a beneficial interest in or of any mobile home 15 identified on the schedule(s) attached to this application on 16 January 1st of any years for which taxes were delinquent at 17 the time of my (our) bid(s) described in the schedule(s). 18 4. Neither I (we) nor any person or firm identified in 19 the registration submitted to the Treasurer of ..... County 20 was an owner or agent of an owner, lienholder or agent of a 21 lienholder (other than the mobile home park owner or his or 22 her agent), holder of a beneficial interest or agent of a 23 holder of a beneficial interest in or of the mobile home 24 identified on the schedule(s) attached to this application at 25 the time of the bid(s) described in the schedule. 26 5. Neither I (we) nor any person or firm identified in 27 the registration submitted to the Treasurer of ..... County 28 was an owner or agent for an owner, or party or agent for a 29 party responsible for the payment of delinquent taxes, on any 30 mobile home in the county that was tax delinquent or 31 forfeited for all or any part of each of 2 or more years when 32 the registration was submitted. 33 6. Neither I (we) nor any person acting in my (our) 34 behalf has twice failed to complete a purchase at the sale HB1975 Engrossed -33- LRB9201948SMdv 1 during which the mobile homes on the attached schedule(s) 2 were offered by failing to immediately pay a minimum bid or 3 by failing to pay the balance of a bid for any mobile home 4 within one business day thereafter. 5 I (we) hereby affirm that I (we) have read this 6 application and that the statements made in it are personally 7 known by me (us) to be true, accurate and complete, under 8 penalty of perjury as provided by law. 9 I (we) further understand that this application shall be 10 void unless the schedule(s) of mobile homes referred to in 11 the application is (are) completed and delivered to the 12 County Clerk. 13 ........................ Dated: .............. 14 (Signature of Purchaser) 15 ........................ Dated: .............. 16 (Signature of Bidder) 17 SCHEDULE OF PROPERTIES 18 Mobile home vehicle identification number 19 (or other identification) Date of Bid 20 (insert number or other identification) (insert date) 21 I (we) hereby affirm that I (we) successfully bid upon 22 the above mobile homes at the sale conducted by the County 23 Treasurer of ..... County on the indicated dates, and I (we) 24 request that the County Clerk of ..... County attach this 25 schedule to my (our) application for certificate of purchase 26 dated ...... 27 Signed under penalty of perjury as provided by law: 28 ........................ Dated: .............. 29 (Signature of Purchaser) 30 ........................ Dated: .............. 31 (Signature of Bidder) 32 Section 220. Scavenger sale; ineligible bid; liability. 33 (a) Any person who is ineligible under Section 205 to HB1975 Engrossed -34- LRB9201948SMdv 1 bid or to receive a certificate of purchase from a sale under 2 Section 200, who nevertheless registers to bid or bids or 3 receives or acquires ownership of a certificate of purchase 4 from a sale, and any person who registers to bid or bids at a 5 sale on behalf of an ineligible person, shall be personally 6 liable, jointly and severally, in a sum equal to the full 7 amount of delinquent or forfeited taxes, interest, penalties, 8 and costs for which the judgment for sale under Section 200 9 was entered. 10 (b) The State's Attorney of the county in which the sale 11 under Section 200 was conducted may bring an action in the 12 name of the People of the State of Illinois against the 13 person and, upon a finding of liability under this Section, 14 the court shall enter judgment against the person in a sum 15 equal to the full amount of delinquent or forfeited taxes, 16 interest, penalties, and costs for which judgment for sale 17 under Section 200 was entered, together with the costs of the 18 action and reasonable attorney's fees. The proceeds of any 19 judgment under this Section shall be paid into the county 20 general fund. 21 Section 225. Tax scavenger sale fraud; definitions. For 22 purposes of Section 230: 23 (1) "Ownership interest" means any title or other 24 interest in a mobile home, the holder of which is 25 considered to be the owner of the mobile home for 26 purposes of taxation under Section 3 of the Mobile Home 27 Local Services Tax Act. 28 (2) "Nonownership interest" means any interest in a 29 mobile home other than a contingent interest and other 30 than an ownership interest as defined in this Section, 31 including without limitation an easement or lien. 32 (3) "Mobile home" has the same meaning as defined 33 in Section 1 of the Mobile Home Local Services Tax Act. HB1975 Engrossed -35- LRB9201948SMdv 1 Section 230. Offense of scavenger sale fraud. A person 2 commits the offense of tax sale fraud who knowingly: 3 (a) enters a bid or authorizes or procures the 4 entry of a bid on any mobile home offered for sale under 5 Section 200, when the person in whose behalf the bid is 6 made or authorized or procured has an ownership interest 7 or nonownership interest in the mobile home, or where 8 that person had such an interest on January 1 of any year 9 for which delinquent taxes were included within the 10 judgment for sale under Section 200; 11 (b) acquires, or attempts to acquire, ownership of 12 any certificate of purchase for a mobile home sold under 13 Section 200, when the person in whose behalf such 14 certificate of purchase is or would be acquired has an 15 ownership interest or nonownership interest in the mobile 16 home, or where that person had that interest on January 1 17 of any year for which delinquent taxes were included 18 within the judgment for sale under Section 200; 19 (c) conveys or assigns any certificate of purchase 20 for a mobile home sold under Section 200 to any person 21 who has an ownership interest or nonownership interest in 22 the mobile home, or who had that interest on January 1 of 23 any year for which delinquent taxes were included within 24 the judgment for sale under Section 200; 25 (d) makes a false statement in any application for 26 certificate of purchase or registration form submitted 27 under Sections 210 and 215; or 28 (e) forfeits 2 or more bids at any one sale under 29 Section 200 by failing to pay the minimum cash bid timely 30 or by failing to pay the balance of the bid timely as 31 required by Section 200. 32 Tax sale fraud is a Class A misdemeanor. A subsequent 33 conviction for tax sale fraud as defined in subsections (a) 34 through (d) of this Section is a Class 4 felony. HB1975 Engrossed -36- LRB9201948SMdv 1 Division 6. Indemnity fund; sales in error 2 Section 235. Creation of indemnity fund. 3 (a) Each person purchasing any mobile home at a sale 4 under this Act shall pay to the county collector, prior to 5 the issuance of any certificate of purchase, a fee of $20 for 6 each item purchased. A like sum shall be paid for each year 7 that all or a portion of subsequent taxes are paid by the tax 8 purchaser and posted to the tax judgment, sale, redemption 9 and forfeiture record where the underlying certificate of 10 purchase is recorded. 11 (b) The amount paid prior to issuance of the certificate 12 of purchase pursuant to subsection (a) shall be included in 13 the purchase price of the mobile home in the certificate of 14 purchase and all amounts paid under this Section shall be 15 included in the amount required to redeem under Section 300. 16 Except as otherwise provided in subsection (b) of Section 17 240, all money received under subsection (a) shall be paid by 18 the collector to the county treasurer of the county in which 19 the mobile home is situated, for the purpose of an indemnity 20 fund. The county treasurer, as trustee of that fund, shall 21 invest all of that fund, principal and income, in his or her 22 hands from time to time, if not immediately required for 23 payments of indemnities under subsection (a) of Section 245, 24 in investments permitted by the Illinois State Board of 25 Investment under Article 22A of the Illinois Pension Act. 26 The county collector shall report annually to the circuit 27 court on the condition and income of the fund. The indemnity 28 fund shall be held to satisfy judgments obtained against the 29 county treasurer, as trustee of the fund. No payment shall be 30 made from the fund, except upon a judgment of the court which 31 ordered the issuance of a tax certificate of title. 32 Section 240. Amount to be retained in indemnity fund. HB1975 Engrossed -37- LRB9201948SMdv 1 (a) The county board in each county shall determine the 2 amount of the fund to be maintained in that county, which 3 amount shall not be less than $50,000 and shall not be 4 greater than $1,000,000 in counties with less than 3,000,000 5 inhabitants, and not greater than $2,000,000 in counties with 6 3,000,000 or more inhabitants. Any moneys accumulated by the 7 county treasurer in excess of the amount so established, as 8 trustee of the fund, shall be paid by him or her annually to 9 the general fund of the county. 10 (b) In counties in which a Tort Liability Fund is 11 established, all sums of money received under subsection (a) 12 of Section 235 may be deposited in the general fund of the 13 county for general county governmental purposes, if the 14 county board provides by ordinance that the indemnity 15 required by this Section shall be provided by the Tort 16 Liability Fund. 17 Section 245. Payments from Indemnity Fund. 18 (a) Any owner of a mobile home sold under any provision 19 of this Act who sustains loss or damage by reason of the 20 issuance of a tax certificate of title under Section 360 or 21 400 and who is barred or is in any way precluded from 22 bringing an action for the recovery of the mobile home shall 23 have the right to indemnity for the loss or damage sustained, 24 limited as follows: 25 (1) An owner who resided in a mobile home on the 26 last day of the period of redemption and who is equitably 27 entitled to compensation for the loss or damage sustained 28 has the right to indemnity. An equitable indemnity award 29 shall be limited to the fair cash value of the mobile 30 home as of the date the tax certificate of title was 31 issued less any liens on the mobile home, and the award 32 will not exceed $99,000. The court shall liberally 33 construe this equitable entitlement standard to provide HB1975 Engrossed -38- LRB9201948SMdv 1 compensation wherever, in the discretion of the court, 2 the equities warrant the action. 3 An owner of a mobile home who requests an award in 4 excess of $99,000 must prove that the loss of his or her 5 mobile home was not attributable to his or her own fault 6 or negligence before an award in excess of $99,000 will 7 be granted. 8 (2) An owner who sustains the loss or damage of any 9 mobile home occasioned by reason of the issuance of a tax 10 certificate of title, without fault or negligence of his 11 or her own, has the right to indemnity limited to the 12 fair cash value of the mobile home less any liens on the 13 mobile home. In determining the existence of fault or 14 negligence, the court shall consider whether the owner 15 exercised ordinary reasonable diligence under all of the 16 relevant circumstances. 17 (3) In determining the fair cash value of a mobile 18 home less any liens on the mobile home, the fair cash 19 value shall be reduced by the principal amount of all 20 taxes paid by the tax purchaser or his or her assignee 21 before the issuance of the tax certificate of title. 22 (4) If an award made under paragraph (1) or (2) is 23 subject to a reduction by the amount of an outstanding 24 lien on the mobile home, other than the principal amount 25 of all taxes paid by the tax purchaser or his or her 26 assignee before the issuance of the tax certificate of 27 title and the petitioner would be personally liable to 28 the lienholder for all or part of that reduction amount, 29 the court shall order an additional indemnity award to be 30 paid directly to the lienholder sufficient to discharge 31 the petitioner's personal liability. The court, in its 32 discretion, may order the joinder of the lienholder as an 33 additional party to the indemnity action. 34 (b) Indemnity fund; subrogation. HB1975 Engrossed -39- LRB9201948SMdv 1 (1) Any person claiming indemnity hereunder shall 2 petition the court which ordered the tax certificate of 3 title to issue, shall name the county treasurer, as 4 trustee of the indemnity fund, as defendant to the 5 petition, and shall ask that judgment be entered against 6 the county treasurer, as trustee, in the amount of the 7 indemnity sought. The provisions of the Civil Practice 8 Law shall apply to proceedings under the petition, except 9 that neither the petitioner nor county treasurer shall be 10 entitled to trial by jury on the issues presented in the 11 petition. The court shall liberally construe this Section 12 to provide compensation wherever in the discretion of the 13 Court the equities warrant such action. 14 (2) The county treasurer, as trustee of the 15 indemnity fund, shall be subrogated to all parties in 16 whose favor judgment may be rendered against him or her, 17 and by third party complaint may bring in as a defendant 18 any person, other than the tax certificate of title 19 grantee and its successors in title, not a party to the 20 action who is or may be liable to him or her, as 21 subrogee, for all or part of the petitioner's claim 22 against him or her. 23 (c) Any contract involving the proceeds of a judgment 24 for indemnity under this Section, between the tax certificate 25 of title grantee or its successors in title and the indemnity 26 petitioner or his or her successors, shall be in writing. In 27 any action brought under this Section, the Collector shall be 28 entitled to discovery regarding, but not limited to, the 29 following: 30 (1) the identity of all persons beneficially 31 interested in the contract, directly or indirectly, 32 including at least the following information: the names 33 and addresses of any natural persons; the place of 34 incorporation of any corporation and the names and HB1975 Engrossed -40- LRB9201948SMdv 1 addresses of its shareholders unless it is publicly held; 2 the names and addresses of all general and limited 3 partners of any partnership; the names and addresses of 4 all persons having an ownership interest in any entity 5 doing business under an assumed name, and the county in 6 which the assumed business name is registered; and the 7 nature and extent of the interest in the contract of each 8 person identified; 9 (2) the time period during which the contract was 10 negotiated and agreed upon, from the date of the first 11 direct or indirect contact between any of the contracting 12 parties to the date of its execution; 13 (3) the name and address of each natural person who 14 took part in negotiating the contract, and the identity 15 and relationship of the party that the person represented 16 in the negotiations; and 17 (4) the existence of an agreement for payment of 18 attorney's fees by or on behalf of each party. 19 Any information disclosed during discovery may be subject 20 to protective order as deemed appropriate by the court. The 21 terms of the contract shall not be used as evidence of value. 22 Section 250. Indemnity fund fraud. 23 (a) A person commits the offense of indemnity fund fraud 24 when that person knowingly: 25 (1) offers or agrees to become a party to, or to 26 acquire an interest in, a contract involving the proceeds 27 of a judgment for indemnity under Section 245 before the 28 end of the period of redemption from the tax sale to 29 which the judgment relates; 30 (2) fraudulently induces a party to forego bringing 31 an action for the recovery of the mobile home; 32 (3) makes a deceptive misrepresentation during the 33 course of negotiating an agreement under subsection (c) HB1975 Engrossed -41- LRB9201948SMdv 1 of Section 245; or 2 (4) conspires to violate any of the provisions of 3 this subsection. 4 (b) Commission of any one act described in subsection 5 (a) is a Class A misdemeanor. Commission of more than one act 6 described in subsection (a) during a single course of conduct 7 is a Class 4 felony. A second or subsequent conviction for 8 violation of any portion of this Section is a Class 4 felony. 9 (c) The State's Attorney of the county in which a 10 judgment for indemnity under Section 245 is entered may bring 11 a civil action in the name of the People of the State of 12 Illinois against a person who violates paragraph (1), (2), or 13 (3) of subsection (a). Upon a finding of liability in the 14 action the court shall enter judgment in favor of the People 15 in a sum equal to 3 times the amount of the judgment for 16 indemnity, together with costs of the action and reasonable 17 attorney's fees. The proceeds of any judgment under this 18 subsection shall be paid into the general fund of the county. 19 Section 255. Sales in error. 20 (a) When, upon application of the county collector, the 21 owner of the certificate of purchase, or a municipality that 22 owns or has owned the mobile home ordered sold, it appears to 23 the satisfaction of the court that ordered the mobile home 24 sold that any of the following subsections are applicable, 25 the court shall declare the sale to be a sale in error: 26 (1) the mobile home was not subject to taxation, 27 (1.5) the mobile home has been moved to a different 28 location, 29 (2) the taxes had been paid prior to the sale of 30 the mobile home, 31 (3) there is a double computation of the tax, 32 (4) the description is void for uncertainty, 33 (5) the assessor, chief county assessment officer, HB1975 Engrossed -42- LRB9201948SMdv 1 board of review, board of appeals, or other county 2 official has made an error (other than an error of 3 judgment as to the value of any mobile home), 4 (5.5) the owner of the mobile home had tendered 5 timely and full payment to the county collector that the 6 owner reasonably believed was due and owing on the mobile 7 home, and the county collector did not apply the payment 8 to the mobile home; provided that this provision applies 9 only to mobile home owners, not their agents or 10 third-party payors, or 11 (6) prior to the tax sale a voluntary or 12 involuntary petition has been filed by or against the 13 legal or beneficial owner of the mobile home requesting 14 relief under the provisions of 11 U.S.C. Chapter 7, 11, 15 12, or 13. 16 (b) When, upon application of the owner of the 17 certificate of purchase only, it appears to the satisfaction 18 of the court that ordered the mobile home sold that any of 19 the following subsections are applicable, the court shall 20 declare the sale to be a sale in error: 21 (1) A voluntary or involuntary petition under the 22 provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been 23 filed subsequent to the tax sale and prior to the 24 issuance of the tax certificate of title. 25 (2) The mobile home sold has been substantially 26 destroyed or rendered uninhabitable or otherwise unfit 27 for occupancy subsequent to the tax sale and prior to the 28 issuance of the tax certificate of title. 29 If a sale is declared to be a sale in error, the county 30 clerk shall make entry in the tax judgment, sale, redemption 31 and forfeiture record, that the mobile home was erroneously 32 sold, and the county collector shall, on demand of the owner 33 of the certificate of purchase, refund the amount paid, pay 34 any interest and costs as may be ordered under Sections 260 HB1975 Engrossed -43- LRB9201948SMdv 1 through 280, and cancel the certificate so far as it relates 2 to the mobile home. The county collector shall deduct from 3 the accounts of the appropriate taxing bodies their pro rata 4 amounts paid. 5 Section 260. Interest on refund. 6 (a) In those cases which arise solely under grounds set 7 forth in Section 255 or 395, and in no other cases, the court 8 which orders a sale in error shall also award interest on the 9 refund of the amount paid for the certificate of purchase, 10 together with all costs paid by the owner of the certificate 11 of purchase or his or her assignor which were posted to the 12 tax judgment, sale, redemption and forfeiture record, except 13 as otherwise provided in this Section. Except as otherwise 14 provided in this Section, interest shall be awarded and paid 15 at the rate of 1% per month from the date of sale to the date 16 of payment to the tax purchaser, or in an amount equivalent 17 to the penalty interest which would be recovered on a 18 redemption at the time of payment pursuant to the order for 19 sale in error, whichever is less. 20 (b) Interest on the refund to the owner of the 21 certificate of purchase shall not be paid (i) in any case in 22 which the mobile home sold has been substantially destroyed 23 or rendered uninhabitable or otherwise unfit for occupancy, 24 (ii) when the sale in error is made pursuant to Section 395, 25 or (iii) in any other case where the court determines that 26 the tax purchaser had actual knowledge prior to the sale of 27 the grounds on which the sale is declared to be erroneous. 28 (c) When the county collector files a petition for sale 29 in error under Section 255 and mails a notice thereof by 30 certified or registered mail to the tax purchaser, any 31 interest otherwise payable under this Section shall cease to 32 accrue as of the date the petition is filed, unless the tax 33 purchaser agrees to an order for sale in error upon the HB1975 Engrossed -44- LRB9201948SMdv 1 presentation of the petition to the court. Notices under 2 this subsection may be mailed to the original owner of the 3 certificate of purchase, or to the latest assignee, if known. 4 When the owner of the certificate of purchase contests the 5 collector's petition solely to determine whether the grounds 6 for sale in error are such as to support a claim for 7 interest, the court may direct that the principal amount of 8 the refund be paid to the owner of the certificate of 9 purchase forthwith. If the court thereafter determines that a 10 claim for interest lies under this Section, it shall award 11 such interest from the date of sale to the date the principal 12 amount was paid. 13 Section 265. Refund of other taxes paid by holder of 14 certificate of purchase. The court which orders a sale in 15 error shall order the refund of all other taxes paid by the 16 owner of the certificate of purchase or his or her assignor 17 which were validly posted to the tax judgment, sale 18 redemption and forfeiture record subsequent to the tax sale, 19 together with interest on the other taxes under the same 20 terms as interest is otherwise payable under Section 260. The 21 interest under this Section shall be calculated at the rate 22 of 1% per month from the date the other taxes were paid and 23 not from the date of sale. The collector shall take credit 24 in settlement of his or her accounts for the refund of the 25 other taxes as in other cases of sale in error under Section 26 255. 27 Section 270. Orders for payment of interest; counties of 28 3,000,000 or more. In counties with 3,000,000 or more 29 inhabitants, all orders for payment of interest or costs 30 under Sections 260 and 265 shall be paid as provided in 31 Sections 275, 280, and 285. In all other counties, the 32 county treasurer may determine in his or her discretion HB1975 Engrossed -45- LRB9201948SMdv 1 whether payment of interest and costs shall be made as 2 provided in Sections 275, 280, and 285. In the other 3 counties, where the treasurer determines not to make payment 4 as provided in those Sections, the treasurer shall pay any 5 interest or costs awarded under this Section pro rata from 6 those accounts where the principal refund of the tax sale 7 purchase price under Section 255 is taken. 8 Section 275. Fund for payment of interest. In counties 9 of under 3,000,000 inhabitants, the county board may impose a 10 fee of up to $10, which shall be paid to the county 11 collector, upon each person purchasing any mobile home at a 12 sale held under this Act, prior to the issuance of any 13 certificate of purchase. Each person purchasing any mobile 14 home at a sale held under this Act in a county with 3,000,000 15 or more inhabitants shall pay to the county collector, prior 16 to the issuance of any certificate of purchase, a fee of $15 17 for each item purchased. That amount shall be included in 18 the price paid for the certificate of purchase and the amount 19 required to redeem under Section 300. 20 All sums of money received under this Section shall be 21 paid by the collector to the county treasurer of the county 22 in which the mobile home is situated for deposit into a 23 special fund. It shall be the duty of the county treasurer, 24 as trustee of the fund, to invest the principal and income of 25 the fund from time to time, if not immediately required for 26 payments under this Section, in investments as are authorized 27 by Sections 3-10009 and 3-11002 of the Counties Code. The 28 fund shall be held to satisfy orders for payment of interest 29 and costs obtained against the county treasurer as trustee of 30 the fund. No payment shall be made from the fund except by 31 order of the court declaring a sale in error under Section 32 255. Any moneys accumulated in the fund by the county 33 treasurer in excess of $500,000 shall be paid each year prior HB1975 Engrossed -46- LRB9201948SMdv 1 to the commencement of the annual tax sale, first to satisfy 2 any existing unpaid judgments entered pursuant to Section 3 235, and any funds remaining thereafter shall be paid to the 4 general fund of the county. 5 Section 280. Claims for interest and costs. Any person 6 claiming interest or costs under Sections 260 through 275 7 shall include the claim in his or her petition for sale in 8 error under Section 255. Any claim for interest or costs 9 which is not included in the petition is waived, except 10 interest or costs may be awarded to the extent permitted by 11 this Section upon a sale in error petition filed by the 12 county collector, without requiring a separate filing by the 13 claimant. Any order for interest or costs upon the petition 14 for sale in error shall be deemed to be entered against the 15 county treasurer as trustee of the fund created by Section 16 275. The fund shall be the sole source for payment and 17 satisfaction of orders for interest or costs, except as 18 otherwise provided in this Section. If the court determines 19 that the fund has been depleted and will not be restored in 20 time to pay an award with reasonable promptness, the court 21 may authorize the collector to pay the interest portion of 22 the award pro rata from those accounts where the principal 23 refund of the tax sale purchase price under Section 255 is 24 taken. 25 Section 285. Recovery of amount of tax paid by purchaser 26 at erroneous sale. In addition to all other remedies, when 27 the purchaser or assignee of a certificate of purchase that 28 has been declared an erroneous sale, has paid any tax upon 29 the mobile home sold, which was not paid by the owner of the 30 mobile home and was not refunded to the tax purchaser or 31 assignee by the county, the purchaser or assignee may recover 32 from the owner the amount he or she paid, with 10% interest, HB1975 Engrossed -47- LRB9201948SMdv 1 as money paid for the owner's use. 2 Division 7. Redemption procedures and notice requirements 3 Section 290. Right of redemption. 4 (a) Mobile homes sold under this Act may be redeemed 5 only by those persons having a right of redemption as defined 6 in this Section and only in accordance with this Act. 7 A right to redeem a mobile home from any sale under this 8 Act shall exist in any owner or person interested in that 9 mobile home whether or not the interest in the mobile home 10 sold is recorded or filed. Any redemption shall be presumed 11 to have been made by or on behalf of the owners and persons 12 interested in the mobile home and shall inure to the benefit 13 of the persons having the certificate of title to the mobile 14 home redeemed, subject to the right of the person making the 15 redemption to be reimbursed by the persons benefited. 16 (b) Any person who desires to redeem and does not desire 17 to contest the validity of a petition for tax certificate of 18 title may redeem pursuant to this Section and related 19 Sections of this Act without submitting a written protest 20 under Section 21-380. 21 Section 295. Period of redemption. Mobile homes sold 22 under this Act may be redeemed on or before the expiration of 23 2 years and 6 months from the date of sale. If, however, the 24 court that ordered the mobile home sold, upon the verified 25 petition of the holder of the certificate of purchase brought 26 within 4 months from the date of sale, finds and declares 27 that the mobile home is abandoned, then the court may order 28 that the mobile home may be redeemed at any time on or before 29 the expiration of 1 year from the date of sale. Notice of the 30 hearing on a petition to declare the mobile home abandoned 31 shall be given to the owner or owners of the mobile home and HB1975 Engrossed -48- LRB9201948SMdv 1 to the person in whose name the taxes were last assessed, by 2 certified or registered mail sent to their last known 3 addresses at least 5 days before the date of the hearing. 4 If the period of redemption has been extended by the 5 certificate holder as provided in Section 330, the mobile 6 home may be redeemed on or before the extended redemption 7 date. 8 Section 300. Amount of redemption. Any person desiring 9 to redeem shall deposit an amount specified in this Section 10 with the county clerk of the county in which the mobile home 11 is situated, in legal money of the United States, or by 12 cashier's check, certified check, post office money order or 13 money order, issued by a financial institution insured by an 14 agency or instrumentality of the United States, payable to 15 the county clerk of the proper county. The deposit shall be 16 deemed timely only if actually received in person at the 17 county clerk's office prior to the close of business as 18 defined in Section 3-2007 of the Counties Code on or before 19 the expiration of the period of redemption or by United 20 States mail with a post office cancellation mark dated not 21 less than one day prior to the expiration of the period of 22 redemption. The deposit shall be in an amount equal to the 23 total of the following: 24 (a) the certificate amount, which shall include all 25 tax principal, interest, and penalties paid by the tax 26 purchaser together with costs and fees of sale and fees 27 paid under Sections 235 and 260 through 280; 28 (b) the accrued penalty, computed through the date 29 of redemption as a percentage of the certificate amount, 30 as follows: 31 (1) if the redemption occurs on or before the 32 expiration of 6 months from the date of sale, the 33 certificate amount times the penalty bid at sale; HB1975 Engrossed -49- LRB9201948SMdv 1 (2) if the redemption occurs after 6 months 2 from the date of sale, and on or before the 3 expiration of 12 months from the date of sale, the 4 certificate amount times 2 times the penalty bid at 5 sale; 6 (3) if the redemption occurs after 12 months 7 from the date of sale and on or before the 8 expiration of 18 months from the date of sale, the 9 certificate amount times 3 times the penalty bid at 10 sale; 11 (4) if the redemption occurs after 18 months 12 from the date of sale and on or before the 13 expiration of 24 months from the date of sale, the 14 certificate amount times 4 times the penalty bid at 15 sale; 16 (5) if the redemption occurs after 24 months 17 from the date of sale and on or before the 18 expiration of 30 months from the date of sale, the 19 certificate amount times 5 times the penalty bid at 20 sale; 21 (6) if the redemption occurs after 30 months 22 from the date of sale and on or before the 23 expiration of 36 months from the date of sale, the 24 certificate amount times 6 times the penalty bid at 25 sale. 26 (c) The total of all taxes, accrued interest on 27 those taxes, and costs charged in connection with the 28 payment of those taxes, which have been paid by the tax 29 certificate holder on or after the date those taxes 30 became delinquent together with 12% penalty on each 31 amount so paid for each year or portion thereof 32 intervening between the date of that payment and the date 33 of redemption. In counties with less than 3,000,000 34 inhabitants, however, a tax certificate holder may not HB1975 Engrossed -50- LRB9201948SMdv 1 pay the subsequent tax for any year, nor shall any tender 2 of such a payment be accepted, until the subsequent tax 3 has become delinquent or until after the holder of the 4 certificate of purchase has filed a petition for a tax 5 certificate of title under Section 390. The person 6 redeeming shall also pay the amount of interest charged 7 on the subsequent tax and paid as a penalty by the tax 8 certificate holder. 9 (d) Any amount paid to redeem a forfeiture 10 occurring subsequent to the tax sale together with 12% 11 penalty thereon for each year or portion thereof 12 intervening between the date of the forfeiture redemption 13 and the date of redemption from the sale. 14 (e) Any amount paid by the certificate holder for 15 redemption of a subsequently occurring tax sale. 16 (f) All fees paid to the county clerk under Section 17 22-5. 18 (g) All fees paid to the circuit clerk and the 19 sheriff or coroner in connection with the filing of the 20 petition for tax certificate of title and service of 21 notices under Sections 375 through 390 and 400 in 22 addition to (1) a fee of $35 if a petition for tax 23 certificate of title has been filed, which fee shall be 24 posted to the tax judgement, sale, redemption, and 25 forfeiture record, to be paid to the purchaser or his or 26 her assignee; (2) a fee of $4 if a notice under Section 27 365 has been filed, which fee shall be posted to the tax 28 judgment, sale, redemption, and forfeiture record, to be 29 paid to the purchaser or his or her assignee; and (3) all 30 costs paid to record a lis pendens notice in connection 31 with filing a petition under this Act. The fees in (1) 32 and (2) of this paragraph (g) shall be exempt from the 33 posting requirements of Section 305. 34 (h) All fees paid for publication of notice of the HB1975 Engrossed -51- LRB9201948SMdv 1 tax sale in accordance with Section 380. 2 (i) All sums paid to any city, village or 3 incorporated town for reimbursement under Section 395. 4 (j) All costs and expenses of receivership under 5 Section 350, to the extent that these costs and expenses 6 exceed any income from the mobile home in question, if 7 the costs and expenditures have been approved by the 8 court appointing the receiver and a certified copy of the 9 order or approval is filed and posted by the certificate 10 holder with the county clerk. Only actual costs expended 11 may be posted on the tax judgment, sale, redemption and 12 forfeiture record. 13 Section 305. Posting requirements. Except as otherwise 14 provided in Section 300, the county clerk shall not be 15 required to include amounts described in paragraphs (c) 16 through (j) of Section 300 in the payment for redemption or 17 the amount received for redemption, nor shall payment 18 thereof be a charge on the mobile home sold for taxes, unless 19 the tax certificate holder has filed and posted with the 20 county clerk prior to redemption and in any event not less 21 than 30 days prior to the expiration of the period of 22 redemption or extended period of redemption an official, 23 original or duplicate receipt for payment of those fees, 24 costs, and expenses permitted under paragraphs (c) through 25 (j) of Section 300. 26 Section 310. Deficiency judgment. If the sold mobile 27 home is not redeemed, a deficiency judgment shall not be 28 taken on account of the receivership proceedings against the 29 owner or owners of the mobile home. In the event that income 30 to the receiver exceeds expenditures, net income is to be 31 deposited with the clerk of the court ordering the tax sale 32 and shall be distributed as determined by the court ordering HB1975 Engrossed -52- LRB9201948SMdv 1 the appointment of the receiver. 2 Section 315. Redemption of a forfeited mobile home. 3 Except as otherwise provided in Section 320, any mobile home 4 forfeited to the State may be redeemed or sold in the 5 following manner: 6 When a mobile home has been forfeited for delinquent 7 taxes, the person desiring to redeem shall apply to the 8 county clerk who shall order the county collector to receive 9 from the person the amount of the forfeited taxes, statutory 10 costs, interest prior to forfeiture, printer's fees due 11 thereon and, in addition, forfeiture interest at a rate of 12 12% per year or fraction thereof. Upon presentation of the 13 county clerk's order to the county collector, the collector 14 shall receive the amount due on account of forfeited taxes 15 and give the person duplicate receipts, setting forth a 16 description of the mobile home and amount received. One of 17 the receipts shall be countersigned by the county clerk and, 18 when so countersigned, shall be evidence of the redemption of 19 the mobile home. The receipt shall not be valid until it is 20 countersigned by the county clerk. The other receipt shall be 21 filed by the county clerk in his or her office, and the clerk 22 shall make a proper entry of the redemption of the mobile 23 home on the appropriate books in his or her office and charge 24 the amount of the redemption to the county collector. 25 Section 320. Partial redemption of forfeited mobile 26 homes. In counties with less than 3,000,000 inhabitants, when 27 forfeited taxes on a mobile home remain unpaid for one or 28 more years, it is permissible to pay to the county or 29 township collector, one or more full years of back or 30 forfeited taxes, interest prior to forfeiture, statutory 31 costs, printers' fees, and forfeiture interest or penalties, 32 attaching thereto beginning with the earliest year for which HB1975 Engrossed -53- LRB9201948SMdv 1 the taxes are unpaid. In no case shall payment on account of 2 a designated years' taxes be accepted unless the sums due for 3 prior years have first been paid or are tendered at the same 4 time. 5 Any person seeking to make payments under this Section 6 shall notify the county clerk of his or her intention in 7 person or by agent or in writing. If notice is given while 8 the collector has possession of the collector's books, the 9 county clerk shall prepare an addendum to be presented to the 10 collector and attached, by the collector, to the collector's 11 books on which the description of the mobile home involved 12 appears, which addendum shall become a part of the 13 collector's books. If notice is given after the tax sale, 14 but before receipt by the county collector of the current 15 collector's books, the county clerk shall prepare an addendum 16 and attach it to the Tax Judgment, Sale, Redemption, and 17 Forfeiture record, on which the mobile home involved appears, 18 which addendum shall become a part of that record. 19 The addendum shall show separately, for the year or years 20 to be paid, (a) the amount of back or forfeited taxes, (b) 21 interest prior to forfeiture, (c) statutory costs and 22 printers' fees, and (d) forfeiture interest or penalties 23 attaching thereto. The county clerk shall, at the same time, 24 order the county or town collector to receive from the person 25 the amount due on account of the taxes, for the year or years 26 determined as provided above, of the back or forfeited taxes, 27 interest prior to forfeiture, statutory costs, printers' 28 fees, and forfeiture interest or penalties to date attaching 29 to the back or forfeited taxes. 30 Upon presentation of the order from the county clerk, and 31 receipt of the addendum if the books are in the collector's 32 possession, the collector shall receive the sum tendered on 33 account of the taxes for the year or years designated, and 34 make out duplicate receipts therefor. The receipts shall set HB1975 Engrossed -54- LRB9201948SMdv 1 forth a description of the mobile home, the year or years 2 paid, and the total amount received. One copy of the receipt 3 shall be given the person making payment and, when 4 countersigned by the county clerk, shall be evidence of the 5 payment therein set forth. The second copy shall be filed by 6 the county clerk in his or her office. 7 If the collector's books are in the collector's 8 possession, he or she shall enter the payment on the current 9 collector's books or addendum, and he or she shall also enter 10 any unpaid balance on the Tax Judgment, Sale, Redemption and 11 Forfeiture record at the proper time. 12 After the tax sale and before receipt by the county 13 collector of the current collector's books, the county clerk 14 shall make a proper entry on the Tax Judgment, Sale, 15 Redemption and Forfeiture record, and shall charge the county 16 collector with the sum received. The county clerk shall also 17 enter any unpaid balance on the county collector's books at 18 the proper time. 19 The county collector shall distribute all sums received 20 as required by law. 21 Section 325. Redemption under protest. Any person 22 redeeming under this Section at a time subsequent to the 23 filing of a petition under Section 390 or 360, who desires to 24 preserve his or her right to defend against the petition for 25 a tax certificate of title, shall accompany the deposit for 26 redemption with a writing substantially in the following 27 form: 28 Redemption Under Protest 29 Tax Deed Case No. ........................................... 30 Vol. No. .................................................... 31 Mobile Home Vehicle Identification No. 32 (or other unique description)............................ 33 Original Amount of Tax $..................................... HB1975 Engrossed -55- LRB9201948SMdv 1 Amount Deposited for Redemption $............................ 2 Name of Petitioner........................................... 3 Tax Year Included in Judgment................................ 4 Date of Sale................................................. 5 Expiration Date of the Period of Redemption.................. 6 To the county clerk of ........ County: 7 This redemption is made under protest for the following 8 reasons: (here set forth and specify the grounds relied upon 9 for the objection) 10 Name of party redeeming...................................... 11 Address...................................................... 12 Any grounds for the objection not specified at the time 13 of the redemption under protest shall not be considered by 14 the court. The specified grounds for the objections shall be 15 limited to those defenses as would provide sufficient basis 16 to deny entry of an order for issuance of a tax certificate 17 of title. Nothing in this Section shall be construed to 18 authorize or revive any objection to the tax sale or 19 underlying taxes which was estopped by entry of the order for 20 sale as set forth in Section 420. 21 The person protesting shall present to the county clerk 3 22 copies of the written protest signed by himself or herself. 23 The clerk shall write or stamp the date of receipt upon the 24 copies and sign them. He or she shall retain one of the 25 copies, another he or she shall deliver to the person making 26 the redemption, who shall file the copy with the clerk of the 27 court in which the tax certificate of title petition is 28 pending, and the third he or she shall forward to the 29 petitioner named therein. 30 The county clerk shall enter the redemption as provided 31 in Section 165 and shall note the redemption under protest. 32 The redemption money so deposited shall not be distributed to 33 the holder of the certificate of purchase but shall be 34 retained by the county clerk pending disposition of the HB1975 Engrossed -56- LRB9201948SMdv 1 petition filed under Section 390. 2 Redemption under protest constitutes the appearance of 3 the person protesting in the proceedings under Sections 390 4 through 412 and that person shall present a defense to the 5 petition for tax certificate of title at the time which the 6 court directs. Failure to appear and defend shall constitute 7 a waiver of the protest and the court shall order the 8 redemption money distributed to the holder of the certificate 9 of purchase upon surrender of that certificate and shall 10 dismiss the proceedings. 11 When the party redeeming appears and presents a defense, 12 the court shall hear and determine the matter. If the 13 defense is not sustained, the court shall order the protest 14 stricken and direct the county clerk to distribute the 15 redemption money upon surrender of the certificate of 16 purchase and shall order the party redeeming to pay the 17 petitioner reasonable expenses, actually incurred, including 18 the cost of withheld redemption money, together with a 19 reasonable attorney's fee. Upon a finding sustaining the 20 protest in whole or in part, the court may declare the sale 21 to be a sale in error under Section 255 or Section 405, and 22 shall direct the county clerk to return all or part of the 23 redemption money or deposit to the party redeeming. 24 Section 330. Extension of period of redemption. The 25 purchaser or his or her assignee of a mobile home sold for 26 nonpayment of taxes may extend the period of redemption at 27 any time before the expiration of the original period of 28 redemption, or thereafter prior to the expiration of any 29 extended period of redemption, for a period which will expire 30 not later than 3 years from the date of sale, by filing with 31 the county clerk of the county in which the mobile home is 32 located a written notice to that effect describing the mobile 33 home, stating the date of the sale and specifying the HB1975 Engrossed -57- LRB9201948SMdv 1 extended period of redemption. If prior to the expiration of 2 the period of redemption or extended period of redemption a 3 petition for tax certificate of title has been filed under 4 Section 390, upon application of the petitioner, the court 5 shall allow the purchaser or his or her assignee to extend 6 the period of redemption after expiration of the original 7 period or any extended period of redemption, provided that 8 any extension allowed will expire not later than 3 years from 9 the date of sale. If the period of redemption is extended, 10 the purchaser or his or her assignee must give the notices 11 provided for in Section 370 at the specified times prior to 12 the expiration of the extended period of redemption by 13 causing a sheriff (or if he or she is disqualified, a 14 coroner) of the county in which the mobile home, or any part 15 thereof, is located to serve the notices as provided in 16 Sections 375 and 380. The notices may also be served as 17 provided in Sections 375 and 380 by a special process server 18 appointed by the court under Section 375. 19 Section 335. Effect of receipt of redemption money, 20 forfeiture, withdrawal, or return of certificate. The receipt 21 of the redemption money on any mobile home by any purchaser 22 or assignee, on account of any forfeiture or withdrawal, or 23 the return of the certificate of purchase, withdrawal or 24 forfeiture for cancellation, shall operate as a release of 25 the claim to the mobile home under, or by virtue of, the 26 purchase, withdrawal, or forfeiture. However, when a 27 certificate of purchase has been recorded in the office of 28 the county recorder by any city, incorporated town, or 29 village with 1,000,000 or more inhabitants in which the 30 mobile home is situated, the recording of a certificate by 31 the county clerk, reciting the cancellation of the 32 certificate of purchase on the tax judgment, sale, redemption 33 and forfeiture record, shall operate as a release of the lien HB1975 Engrossed -58- LRB9201948SMdv 1 of the city, incorporated town, or village under the 2 certificate of purchase. 3 Section 340. County clerk to pay successor redemption 4 money collected. At the expiration of his or her term of 5 office, the county clerk shall pay over to the successor in 6 office all moneys in his or her hands received for redemption 7 from sale for taxes on a mobile home. 8 Section 345. Notice of order setting aside redemption. 9 In counties with 3,000,000 or more inhabitants, if an order 10 is entered setting aside a redemption made within the time 11 allowed by law after a petition for tax certificate of title 12 has been filed, the holder of the certificate of purchase 13 shall mail a copy of the order within 7 days of entry of the 14 order by registered or certified mail to the county clerk, to 15 the person who made the redemption, and to all parties 16 entitled to notice of the petition under Section 370, 375, or 17 385. The order shall provide that any person who was entitled 18 to redeem may pay to the county clerk within 30 days after 19 the entry of the order the amount necessary to redeem the 20 mobile home from the sale as of the last day of the period of 21 redemption. The county clerk shall make an entry in the 22 annual tax judgment, sale, redemption, and forfeiture record 23 reflecting the entry of the order and shall immediately upon 24 request provide an estimate of the amount required to effect 25 a redemption as of the last date of the period of redemption. 26 If the amount is paid within 30 days after entry of the 27 order, then the court shall enter an order declaring the 28 taxes to be paid as if the mobile home had been redeemed 29 within the time required by law and dismissing the petition 30 for tax certificate of title. A tax certificate of title 31 shall not be issued within the 30-day period. Upon surrender 32 of the certificate of purchase, the county clerk shall HB1975 Engrossed -59- LRB9201948SMdv 1 distribute the funds deposited as if a timely redemption had 2 been made. 3 Division 8. Other procedures 4 Section 350. Waste; appointment of receiver. After any 5 sale of mobile homes under this Act and until a tax 6 certificate of title has been issued or until redemption has 7 been made, no waste shall be committed on any of the mobile 8 homes involved. The court which ordered the mobile home to be 9 sold may, upon verified petition of the holder of the 10 certificate of purchase, take such action as the court deems 11 necessary and desirable to prevent the commission of waste. 12 If the mobile home sold is abandoned or if any 13 municipality or other local governmental body has legal 14 action pending because the mobile home violates local 15 building, housing, or fire ordinances, or mobile home park 16 rules and regulations, or because the taxes on the mobile 17 home are delinquent for 2 or more years, the court which 18 ordered the mobile home to be sold may, upon verified 19 petition of the holder of the certificate of purchase, enter 20 an order for appointment of a receiver. Notice of the hearing 21 for appointment of the receiver shall be given to the owner 22 or owners of the mobile home and to the person in whose name 23 the taxes were last assessed, by certified or registered mail 24 sent to their last known addresses, at least 5 days prior to 25 the date of the hearing. 26 The receiver may take only that action, subject to court 27 approval, as is necessary for the preservation of the mobile 28 home or is necessary to correct conditions at the mobile home 29 that fail to conform to minimum standards of health and 30 safety, as set forth in local ordinances or mobile home park 31 rules and regulations. If a receiver is appointed, all costs 32 and expenses advanced by the receiver shall be repaid as HB1975 Engrossed -60- LRB9201948SMdv 1 provided for in Section 300 before any redemption is 2 considered complete. The receiver shall be discharged upon 3 redemption from the tax sale or upon entry of an order 4 directing issuance of a tax certificate of title. Nothing 5 herein contained is intended to prevent a court from 6 appointing the holder of the certificate of purchase as 7 receiver. The holder of the certificate of purchase shall be 8 made a party to any action or proceeding to demolish or 9 destroy a mobile home where the mobile home has been sold for 10 failure to pay taxes and the period of redemption has not 11 expired. 12 Section 355. Action for collection of taxes. The county 13 board may, at any time after final judgment and order of sale 14 against a delinquent mobile home under Section 120, institute 15 a civil action in the name of the People of the State of 16 Illinois in the circuit court for the whole amount due for 17 taxes on the delinquent or forfeited mobile home. Any county, 18 city, village, incorporated town, school district or other 19 municipal corporation to which any tax is due, may, at any 20 time after final judgment under Section 120, institute a 21 civil action in its own name, in the circuit court, for the 22 amount of the tax due to it on the delinquent or forfeited 23 mobile home, and prosecute the same to final judgment. On the 24 sale of any mobile home following judgment in the civil 25 action, the county, city, village, incorporated town, school 26 district or other municipal corporation, interested in the 27 collection of the tax, may become purchaser at the sale. If 28 the mobile home so sold is not redeemed the purchaser may 29 acquire, hold, sell or dispose of the title thereto, the same 30 as individuals may do under the laws of this State. In any 31 action for delinquent or forfeited taxes, the fact that the 32 mobile home was assessed to a person shall be prima facie 33 evidence that the person was the owner thereof, and was HB1975 Engrossed -61- LRB9201948SMdv 1 liable for the taxes for the year or years for which the 2 assessment was made. That fact may be proved by the 3 introduction in evidence of the proper assessment book or 4 roll, or other competent proof. Any judgment rendered for 5 delinquent or forfeited taxes under this Section shall 6 include the costs of the action and reasonable attorney's 7 fees. 8 Section 360. Tax foreclosure proceedings. In tax 9 foreclosure proceedings, the purchaser or assignee shall file 10 a petition for a certificate of title in the proceeding in 11 which the foreclosure order was entered. Notice of the 12 filing of the petition and of the hearing on the petition 13 shall be given in conformity with rule or practice of court 14 in regard to motions as in other civil actions. 15 Division 9. Tax certificates of title and procedures 16 Section 365. Notice of sale and redemption rights. In 17 order to be entitled to a tax certificate of title, within 4 18 months and 15 days after any sale held under this Act, the 19 purchaser or his or her assignee shall deliver to the county 20 clerk a notice to be given to the party in whose name the 21 taxes are last assessed as shown by the most recent tax 22 collector's warrant books, in at least 10 point type in the 23 following form completely filled in: 24 TAKE NOTICE 25 County of ............................................... 26 Date Premises Sold ...................................... 27 Certificate No. ......................................... 28 Sold for Taxes of (year) ................................ 29 Warrant No. ............... Inst. No. ................. 30 THIS PROPERTY HAS BEEN SOLD FOR 31 DELINQUENT TAXES HB1975 Engrossed -62- LRB9201948SMdv 1 Property located at ......................................... 2 Mobile Home Vehicle Identification No. (or other unique 3 description) ................................................ 4 ............................................................. 5 ............................................................. 6 This notice is to advise you that the above mobile home 7 has been sold for delinquent taxes and that the period of 8 redemption from the sale will expire on ..................... 9 This notice is also to advise you that a petition will be 10 filed for a tax certificate of title which will transfer 11 certificate of title and the right to possession of this 12 mobile home if redemption is not made on or before .......... 13 At the date of this notice the total amount which you 14 must pay in order to redeem the above mobile home is ........ 15 YOU ARE URGED TO REDEEM IMMEDIATELY TO 16 PREVENT LOSS OF PROPERTY 17 Redemption can be made at any time on or before .... by 18 applying to the County Clerk of .... County, Illinois at the 19 County Court House in ...., Illinois. 20 The above amount is subject to increase at 6 month 21 intervals from the date of sale. Check with the county clerk 22 as to the exact amount you owe before redeeming. Payment 23 must be made by certified check, cashier's check, money 24 order, or in cash. 25 For further information contact the County Clerk. 26 ............................... 27 Purchaser or Assignee 28 Dated (insert date). 29 Within 10 days after receipt of said notice, the county 30 clerk shall mail to the addresses supplied by the purchaser 31 or assignee, by registered or certified mail, copies of said 32 notice to the party in whose name the taxes are last assessed 33 as shown by the most recent tax collector's warrant books. 34 The purchaser or assignee shall pay to the clerk postage plus HB1975 Engrossed -63- LRB9201948SMdv 1 the sum of $10. The clerk shall write or stamp the date of 2 receiving the notices upon the copies of the notices, and 3 retain one copy. 4 Section 370. Notice of expiration of period of 5 redemption. A purchaser or assignee shall not be entitled to 6 a tax certificate of title to the mobile home sold unless, 7 not less than 3 months nor more than 5 months prior to the 8 expiration of the period of redemption, he or she gives 9 notice of the sale and the date of expiration of the period 10 of redemption to the owners, occupants, and parties 11 interested in the mobile home as provided below. 12 The Notice to be given to the parties shall be in at 13 least 10 point type in the following form completely filled 14 in: 15 TAX DEED NO. .................... FILED .................... 16 TAKE NOTICE 17 County of ............................................... 18 Date Premises Sold ...................................... 19 Certificate No. ........................................ 20 Sold for Taxes of (year) ................................ 21 Warrant No. ................ Inst. No. ................. 22 THIS PROPERTY HAS BEEN SOLD FOR 23 DELINQUENT TAXES 24 Property located at ......................................... 25 Mobile Home Vehicle Identification No. (or other unique 26 description) ................................................ 27 ............................................................. 28 ............................................................. 29 This notice is to advise you that the above mobile home 30 has been sold for delinquent taxes and that the period of 31 redemption from the sale will expire on ..................... 32 ............................................................. 33 The amount to redeem is subject to increase at 6 month HB1975 Engrossed -64- LRB9201948SMdv 1 intervals from the date of sale and may be further increased 2 if the purchaser at the tax sale or his or her assignee pays 3 any subsequently accruing taxes to redeem the mobile home 4 from subsequent forfeitures or tax sales. Check with the 5 county clerk as to the exact amount you owe before redeeming. 6 This notice is also to advise you that a petition has 7 been filed for a tax certificate of title which will transfer 8 certificate of title and the right to possession of this 9 mobile home if redemption is not made on or before .......... 10 This matter is set for hearing in the Circuit Court of 11 this county in ...., Illinois on ..... 12 You may be present at this hearing but your right to 13 redeem will already have expired at that time. 14 YOU ARE URGED TO REDEEM IMMEDIATELY 15 TO PREVENT LOSS OF PROPERTY 16 Redemption can be made at any time on or before .... by 17 applying to the County Clerk of .... County, Illinois at the 18 County Court House in ...., Illinois. 19 For further information contact the County Clerk. 20 .......................... 21 Purchaser or Assignee. 22 In counties with 3,000,000 or more inhabitants, the 23 notice shall also state the address, room number and time at 24 which the matter is set for hearing. 25 Section 375. Service of notice. The purchaser or his or 26 her assignee shall give the notice required by Section 370 by 27 causing it to be published in a newspaper as set forth in 28 Section 380. In addition, the notice shall be served by a 29 sheriff (or if he or she is disqualified, by a coroner) of 30 the county in which the mobile home is located upon owners 31 who reside in the mobile home sold by leaving a copy of the 32 notice with those owners personally. 33 In counties of 3,000,000 or more inhabitants where a HB1975 Engrossed -65- LRB9201948SMdv 1 taxing district is a petitioner for tax certificate of title 2 pursuant to Section 35, in lieu of service by the sheriff or 3 coroner the notice may be served by a special process server 4 appointed by the circuit court as provided in this Section. 5 The taxing district may move prior to filing one or more 6 petitions for tax certificate of title for appointment of 7 such a special process server. The court, upon being 8 satisfied that the person named in the motion is at least 18 9 years of age and is capable of serving notice as required 10 under this Act, shall enter an order appointing such person 11 as a special process server for a period of one year. The 12 appointment may be renewed for successive periods of one year 13 each by motion and order, and a copy of the original and any 14 subsequent order shall be filed in each tax certificate of 15 title case in which a notice is served by the appointed 16 person. Delivery of the notice to and service of the notice 17 by the special process server shall have the same force and 18 effect as its delivery to and service by the sheriff or 19 coroner. 20 The same form of notice shall also be served upon all 21 other owners and parties interested in the mobile home, if 22 upon diligent inquiry they can be found in the county, and 23 upon the occupants of the mobile home in the following 24 manner: 25 (a) as to individuals, by (1) leaving a copy of the 26 notice with the person personally or (2) by leaving a 27 copy at his or her usual place of residence with a person 28 of the family, of the age of 13 years or more, and 29 informing that person of its contents. The person making 30 the service shall cause a copy of the notice to be sent 31 by registered or certified mail, return receipt 32 requested, to that party at his or her usual place of 33 residence; 34 (b) as to public and private corporations, HB1975 Engrossed -66- LRB9201948SMdv 1 municipal, governmental and quasi-municipal corporations, 2 partnerships, receivers and trustees of corporations, by 3 leaving a copy of the notice with the person designated 4 by the Civil Practice Law. 5 When a party interested in the mobile home is a trustee, 6 notice served upon the trustee shall be deemed to have been 7 served upon any beneficiary or note holder thereunder unless 8 the holder of the note is disclosed of record. 9 When a judgment is a lien upon the mobile home sold, the 10 holder of the lien shall be served with notice if the name of 11 the judgment debtor as shown in the transcript, certified 12 copy or memorandum of judgment filed of record is identical, 13 as to given name and surname, with the name of the party 14 interested as it appears of record. 15 If any owner or party interested, upon diligent inquiry 16 and effort, cannot be found or served with notice in the 17 county as provided in this Section, and the person in actual 18 occupancy and possession is tenant to, or in possession under 19 the owners or the parties interested in the mobile home, then 20 service of notice upon the tenant, occupant or person in 21 possession shall be deemed service upon the owners or parties 22 interested. 23 If any owner or party interested, upon diligent inquiry 24 and effort cannot be found or served with notice in the 25 county, then the person making the service shall cause a copy 26 of the notice to be sent by registered or certified mail, 27 return receipt requested, to that party at his or her 28 residence, if ascertainable. 29 Section 380. Proof of service of notice; publication of 30 notice. The sheriff or coroner serving notice under Section 31 375 shall endorse his or her return thereon and file it with 32 the clerk of the circuit court and it shall be a part of the 33 court record. A special process server appointed under HB1975 Engrossed -67- LRB9201948SMdv 1 Section 375 shall make his or her return by affidavit and 2 shall file it with the clerk of the circuit court, where it 3 shall be a part of the court record. If a sheriff, special 4 process server, or coroner to whom any notice is delivered 5 for service, neglects or refuses to make the return, the 6 purchaser or his or her assignee may petition the court to 7 enter a rule requiring the sheriff, special process server, 8 or coroner to make return of the notice on a day to be fixed 9 by the court, or to show cause on that day why he or she 10 should not be attached for contempt of the court. The 11 purchaser or assignee shall cause a written notice of the 12 rule to be served upon the sheriff, special process server, 13 or coroner. If good and sufficient cause to excuse the 14 sheriff, special process server, or coroner is not shown, the 15 court shall adjudge him or her guilty of contempt, and shall 16 proceed to punish him as in other cases of contempt. 17 If the mobile home is located in a municipality in a 18 county with less than 3,000,000 inhabitants, the purchaser or 19 his or her assignee shall also publish a notice as to the 20 owner or party interested, in some newspaper published in the 21 municipality. If the mobile home is not in a municipality in 22 a county with less than 3,000,000 inhabitants, or if no 23 newspaper is published therein, or if the mobile home is in a 24 county with 3,000,000 or more inhabitants, the notice shall 25 be published in some newspaper in the county. If no 26 newspaper is published in the county, then the notice shall 27 be published in the newspaper that is published nearest the 28 county seat of the county in which the mobile home is 29 located. If the owners and parties interested in the mobile 30 home upon diligent inquiry are unknown to the purchaser or 31 his or her assignee, the publication as to such owner or 32 party interested, may be made to unknown owners or parties 33 interested. Any notice by publication given under this 34 Section shall be given 3 times at any time after filing a HB1975 Engrossed -68- LRB9201948SMdv 1 petition for tax certificate of title, but not less than 3 2 months nor more than 5 months prior to the expiration of the 3 period of redemption. The publication shall contain (a) 4 notice of the filing of the petition for tax certificate of 5 title, (b) the date on which the petitioner intends to make 6 application for an order on the petition that a tax 7 certificate of title issue, (c) a description of the mobile 8 home, (d) the date upon which the mobile home was sold, (e) 9 the taxes for which it was sold and (f) the date on which the 10 period of redemption will expire. The publication shall not 11 include more than one mobile home listed and sold in one 12 description, except as provided in Section 35, and except 13 that when more than one mobile home is owned by one person, 14 all of the mobile homes owned by that person may be included 15 in one notice. 16 Section 385. Mailed notice. In addition to the notice 17 required to be served not less than 3 months nor more than 5 18 months prior to the expiration of the period of redemption, 19 the purchaser or his or her assignee shall prepare and 20 deliver to the clerk of the circuit court of the county in 21 which the mobile home is located, the notice provided for in 22 this Section, together with the statutory costs for mailing 23 the notice by certified mail, return receipt requested. The 24 form of notice to be mailed by the clerk shall be identical 25 in form to that provided by Section 370 for service upon 26 owners residing in the mobile home sold, except that it shall 27 bear the signature of the clerk and shall designate the 28 parties to whom it is to be mailed. The clerk may furnish 29 the form. The clerk shall promptly mail the notices 30 delivered to him or her by certified mail, return receipt 31 requested. The certificate of the clerk that he or she has 32 mailed the notices, together with the return receipts, shall 33 be filed in and made a part of the court record. The notices HB1975 Engrossed -69- LRB9201948SMdv 1 shall be mailed to the owners of the mobile home at their 2 last known addresses, and to those persons who are entitled 3 to service of notice as occupants. 4 Section 390. Petition for certificate of title. At any 5 time within 5 months but not less than 3 months prior to the 6 expiration of the redemption period for a mobile home sold 7 pursuant to judgment and order of sale under Sections 55 8 through 65 or 200, the purchaser or his or her assignee may 9 file a petition in the circuit court in the same proceeding 10 in which the judgment and order of sale were entered, asking 11 that the court direct the county clerk to issue a tax 12 certificate of title if the mobile home is not redeemed from 13 the sale. The petition shall be accompanied by the statutory 14 filing fee. 15 Notice of filing the petition and the date on which the 16 petitioner intends to apply for an order on the petition that 17 a certificate of title be issued if the mobile home is not 18 redeemed shall be given to occupants, owners, and persons 19 interested in the mobile home as part of the notice provided 20 in Sections 370 through 385, except that only one publication 21 is required. The county clerk shall be notified of the filing 22 of the petition and any person owning or interested in the 23 mobile home may, if he or she desires, appear in the 24 proceeding. 25 Section 395. Reimbursement of municipality before 26 issuance of tax certificate of title. An order for the 27 issuance of a tax certificate of title under this Act shall 28 not be entered affecting the title to or interest in any 29 mobile home in which a city, village, or incorporated town 30 has an interest under the police and welfare power by 31 advancements made from public funds, until the purchaser or 32 assignee makes reimbursement to the city, village, or HB1975 Engrossed -70- LRB9201948SMdv 1 incorporated town of the money so advanced or the city, 2 village, or town waives its lien on the mobile home for the 3 money so advanced. However, in lieu of reimbursement or 4 waiver, the purchaser or his or her assignee may make 5 application for and the court shall order that the tax 6 purchase be set aside as a sale in error. A filing or 7 appearance fee shall not be required of a city, village, or 8 incorporated town seeking to enforce its claim under this 9 Section in a tax certificate of title proceeding. 10 Section 400. Issuance of certificate of title; 11 possession. 12 (a) If the redemption period expires and the mobile home 13 has not been redeemed and all taxes which became due and 14 payable subsequent to the sale have been paid and all 15 forfeitures and sales which occur subsequent to the sale have 16 been redeemed and the notices required by law have been given 17 and all advancements of public funds under the police power 18 made by a city, village, or town under Section 395 have been 19 paid and the petitioner has complied with all the provisions 20 of law entitling him or her to a certificate of title, the 21 court shall so find and shall enter an order directing the 22 Secretary of State on the production of the certificate of 23 purchase and a certified copy of the order, to issue to the 24 purchaser or his or her assignee a tax certificate of title. 25 The court shall insist on strict compliance with Sections 370 26 through 385. Prior to the entry of an order directing the 27 issuance of a tax certificate of title, the petitioner shall 28 furnish the court with a report of proceedings of the 29 evidence received on the application for tax certificate of 30 title and the report of proceedings shall be filed and made a 31 part of the court record. 32 (b) If taxes for years prior to the year sold remain 33 delinquent at the time of the tax certificate of title HB1975 Engrossed -71- LRB9201948SMdv 1 hearing, those delinquent taxes may be merged into the tax 2 certificate of title if the court determines that all other 3 requirements for receiving an order directing the issuance of 4 the tax certificate of title are fulfilled and makes a 5 further determination under either paragraph (1) or (2). 6 (1) Incomplete estimate. 7 (A) The mobile home in question was purchased 8 at an annual sale; and 9 (B) the statement and estimate of forfeited 10 taxes furnished by the county clerk pursuant to 11 Section 175 failed to include all delinquent taxes 12 as of the date of that estimate's issuance. 13 (2) Vacating order. 14 (A) The petitioner furnishes the court with a 15 certified copy of an order vacating a prior sale for 16 the subject mobile home; 17 (B) the order vacating the sale was entered 18 after the date of purchase for the subject taxes; 19 (C) the sale in error was granted pursuant to 20 paragraphs (1), (2), or (4) of subsection (b) of 21 Section 255 or Section 395; and 22 (D) the tax purchaser who received the sale in 23 error has no affiliation, direct or indirect, with 24 the petitioner in the present proceeding and that 25 petitioner has signed an affidavit attesting to the 26 lack of affiliation. 27 If delinquent taxes are merged into the tax certificate of 28 title pursuant to this subsection, a declaration to that 29 effect shall be included in the order directing issuance of 30 the tax certificate of title. Nothing contained in this 31 Section shall relieve any owner liable for delinquent mobile 32 home taxes under the Mobile Home Local Services Tax Act from 33 the payment of the taxes that have been merged into the title 34 upon issuance of the tax certificate of title. HB1975 Engrossed -72- LRB9201948SMdv 1 (c) Upon application the court shall enter an order to 2 place the tax certificate of title grantee in possession of 3 the mobile home and may enter orders and grant relief as may 4 be necessary or desirable to maintain the grantee in 5 possession. 6 Section 402. Mobile homes located in manufactured home 7 community; requirements. The person who acquires a 8 certificate of title under Section 400 for a mobile home 9 located on a lot in a manufactured home community is liable 10 for lot rent (at the prevailing rate) beginning on the day 11 the certificate of title is issued and shall either (i) 12 qualify for tenancy in the manufactured home community in 13 accordance with the community's normal tenant qualification 14 and screening procedures or (ii) remove the mobile home from 15 the lot not later than 30 days after the date the certificate 16 of title is issued. 17 Section 405. Tax certificate of title incontestable 18 unless order appealed or relief petitioned. Tax certificates 19 of title issued under Section 395 are incontestable except by 20 appeal from the order of the court directing the county clerk 21 to issue the tax certificate of title. However, relief from 22 such order may be had under Section 2-1401 of the Code of 23 Civil Procedure in the same manner and to the same extent as 24 may be had under that Section with respect to final orders 25 and judgments in other proceedings. The grounds for relief 26 under Section 2-1401 shall be limited to: 27 (1) proof that the taxes were paid prior to sale; 28 (2) proof that the mobile home was exempt from taxation; 29 (3) proof by clear and convincing evidence that the tax 30 certificate of title had been procured by fraud or deception 31 by the tax purchaser or his or her assignee; or 32 (4) proof by a person or party holding a recorded HB1975 Engrossed -73- LRB9201948SMdv 1 ownership or other recorded interest in the mobile home that 2 he or she was not named as a party in the publication notice 3 as set forth in Section 380, and that the tax purchaser or 4 his or her assignee did not make a diligent inquiry and 5 effort to serve that person or party with the notices 6 required by Sections 370 through 390. 7 In cases of the sale of a mobile home in counties with 8 3,000,000 or more inhabitants, a tax certificate of title may 9 also be voided by the court upon petition, filed not more 10 than 3 months after an order for tax certificate of title was 11 entered, if the court finds that the mobile home was owner 12 occupied on the expiration date of the period of redemption 13 and that the order for certificate of title was effectuated 14 pursuant to a negligent or willful error made by an employee 15 of the county clerk or county collector during the period of 16 redemption from the sale that was reasonably relied upon to 17 the detriment of any person having a redeemable interest. In 18 such a case, the tax purchaser shall be entitled to the 19 original amount required to redeem the mobile home plus 20 interest from the sale as of the last date of redemption 21 together with costs actually expended subsequent to the 22 expiration of the period of redemption and reasonable 23 attorney's fees, all of which shall be dispensed from the 24 fund created by Section 235. In those cases of error where 25 the court vacates the tax certificate of title, it may award 26 the petitioner reasonable attorney's fees and court costs 27 actually expended, payable from that fund. The court hearing 28 a petition filed under this Section or Section 2-1401 of the 29 Act of Civil Procedure may concurrently hear a petition filed 30 under Section 235 and may grant relief under either Section. 31 Section 410. Denial of certificate of title. If the court 32 refuses to enter an order directing the Secretary of State to 33 execute and deliver the tax certificate of title, because of HB1975 Engrossed -74- LRB9201948SMdv 1 the failure of the purchaser to fulfill any of the above 2 provisions, and if the purchaser, or his or her assignee has 3 made a bona fide attempt to comply with the statutory 4 requirements for the issuance of the tax certificate of 5 title, it shall order the return of the purchase price, and 6 subsequent taxes and posted costs forthwith, as in case of 7 sales in error, except that no interest shall be paid. 8 Section 412. Tax certificate of titles to convey 9 merchantable title. This Section shall be liberally 10 construed so that tax certificate of titles shall convey 11 merchantable title. 12 Section 415. Form of certificate of title. A tax 13 certificate of title executed by the Secretary of State vests 14 in the grantee the certificate of title of the mobile home 15 therein described without further acknowledgment or evidence 16 of the conveyance. The conveyance shall be substantially in 17 the following form: 18 At a public sale of mobile homes for the nonpayment of 19 taxes, held in the .... County, on (insert date), the 20 following described mobile home was sold: (here place 21 description of mobile home conveyed). The mobile home not 22 having been redeemed from the sale, and it appearing that the 23 holder of the certificate of purchase of the mobile home has 24 complied with the laws of the State of Illinois necessary to 25 entitle (insert him, her or them) to a certificate of title 26 of the mobile home: I ...., (Secretary of State official) 27 ...., in consideration of the mobile home and by virtue of 28 the statutes of the State of Illinois in such cases provided, 29 issue a certificate of title to .... for the mobile home 30 described above. 31 Dated (insert date). 32 Signature of .................... HB1975 Engrossed -75- LRB9201948SMdv 1 (Secretary of State) 2 Section 420. Certificate of title; prima facie evidence 3 of regularity of sale. 4 (a) As to the mobile home conveyed therein, tax 5 certificates of title executed by the Secretary of State are 6 prima facie evidence of the following facts in all 7 controversies and suits in relation to the rights of the tax 8 certificate of title grantee and his or her heirs or assigns: 9 (1) the mobile home conveyed was subject to 10 taxation at the time the tax was charged and was listed 11 and charged in the time and manner required by law; 12 (2) the taxes were not paid at any time before the 13 sale; 14 (3) the mobile home was advertised for sale in the 15 manner and for the length of time required by law; 16 (4) the mobile home was sold for taxes as stated in 17 the certificate of title; 18 (5) the sale was conducted in the manner required 19 by law; 20 (6) the mobile home conveyed was not redeemed from 21 the sale within the time permitted by law; 22 (7) the grantee in the certificate of title was the 23 purchaser or assignee of the purchaser. 24 (b) Any order for the sale of a mobile home for 25 delinquent taxes, except as otherwise provided in this 26 Section, shall estop all parties from raising any objections 27 to the order or to a tax certificate of title based thereon, 28 which existed at or before the rendition of the order, and 29 which could have been presented as a defense to the 30 application for the order. The order itself is conclusive 31 evidence of its regularity and validity in all collateral 32 proceedings, except in cases where the tax was paid prior to 33 the sale or the mobile home was exempt from taxes. HB1975 Engrossed -76- LRB9201948SMdv 1 Section 425. Order of court setting aside tax 2 certificate of title; payments to holder of certificate of 3 title. 4 (a) Any order of court vacating an order directing the 5 Secretary of State to issue a tax certificate of title based 6 upon a finding that the mobile home was not subject to 7 taxation, or that the taxes had been paid prior to the sale 8 of the mobile home, or that the tax sale was otherwise void, 9 shall declare the tax sale to be a sale in error pursuant to 10 Section 255 of this Act. The order shall direct the county 11 collector to refund to the tax certificate of title grantee 12 or his or her successors and assigns (or, if a tax 13 certificate of title has not yet issued, the holder of the 14 certificate of purchase) the following amounts: 15 (1) all taxes purchased, paid, or redeemed by the 16 tax purchaser or his or her assignee, or by the tax 17 certificate of title grantee or his or her successors and 18 assigns, whether before or after entry of the order for 19 tax certificate of title, with interest at the rate of 1% 20 per month from the date each amount was paid until the 21 date of payment pursuant to this Section; 22 (2) all costs paid and posted to the judgment 23 record and not included in paragraph (1) of this 24 subsection (a); and 25 (3) court reporter fees for the hearing on the 26 application for tax certificate of title and transcript 27 thereof, cost of certification of tax certificate of 28 title order, cost of issuance of tax certificate of 29 title, and cost of transferring certificate of title to 30 the tax purchaser. 31 (b) Except in those cases described in subsection (a) of 32 this Section, and unless the court on motion of the tax 33 certificate of title petitioner extends the redemption period 34 to a date not later than 3 years from the date of sale, any HB1975 Engrossed -77- LRB9201948SMdv 1 order of court finding that an order directing the Secretary 2 of State to issue a tax certificate of title should be 3 vacated shall direct the party who successfully contested the 4 entry of the order to pay to the tax certificate of title 5 grantee or his or her successors and assigns (or, if a tax 6 certificate of title has not yet issued, the holder of the 7 certificate) within 90 days after the date of the finding: 8 (1) the amount necessary to redeem the mobile home 9 from the sale as of the last day of the period of 10 redemption, except that, if the sale is a scavenger sale 11 pursuant to Section 200 of this Act, the redemption 12 amount shall not include an amount equal to all 13 delinquent taxes on such mobile home which taxes were 14 delinquent at the time of sale; and 15 (2) amounts in satisfaction of municipal liens paid 16 by the tax purchaser or his or her assignee, and the 17 amounts specified in paragraphs (1) and (3) of subsection 18 (a) of this Section, to the extent the amounts are not 19 included in paragraph (1) of this subsection (b). 20 If the payment is not made within the 90-day period, the 21 petition to vacate the order directing the Secretary of State 22 to issue a tax certificate of title shall be denied with 23 prejudice, and the order directing the Secretary of State to 24 issue a tax certificate of title shall remain in full force 25 and effect. No final order vacating any order directing the 26 Secretary of State to issue a tax certificate of title shall 27 be entered pursuant to this subsection (b) until the payment 28 has been made. 29 Section 430. Failure to timely transfer certificate of 30 title; tax certificate of title is void. Unless the holder 31 of the certificate purchased at any tax sale under this Act 32 transfers the certificate of title within one year from and 33 after the time for redemption expires, the certificate of HB1975 Engrossed -78- LRB9201948SMdv 1 purchase or order for tax certificate of title, and the sale 2 on which it is based, shall, after the expiration of the one 3 year period, be absolutely void with no right to 4 reimbursement. If the holder of the certificate of purchase 5 is prevented from obtaining a certificate of title by 6 injunction or order of any court, or by the refusal or 7 inability of any court to act upon the application for a tax 8 certificate of title, or by the refusal of the Secretary of 9 State to execute the same certificate of title, the time he 10 or she is so prevented shall be excluded from computation of 11 the one year period. Certificates of purchase and orders for 12 tax certificates of title executed by the court shall recite 13 the qualifications required in this Section. 14 Division 900. Amendatory provisions 15 Section 905. The Mobile Home Local Services Tax Act is 16 amended by changing Sections 6, 8, 9, and 10.1 as follows: 17 (35 ILCS 515/6) (from Ch. 120, par. 1206) 18 Sec. 6. Computation, certification, and distribution of 19 tax. Except as otherwise provided in this Section, within 60 20 days of receipt of each registration form, the county clerk 21 or, in counties in which a county assessor is elected 22 pursuant to Section 3-45 of the Property Tax Code, the county 23 assessor shall compute the tax due, as provided in Section 3, 24 and certify the tax to the county treasurer who shall mail 25 the tax bill to the owner of such mobile home at the time he 26 receives the certification or on the annual billing date, 27 whichever occurs later. If the registration form is 28 accompanied by a receipt for privilege taxes paid in Illinois 29 for the current tax year, no further privilege tax shall be 30 imposed for the remainder of the current tax year. If the 31 mobile home is initially harbored after the annual liability HB1975 Engrossed -79- LRB9201948SMdv 1 date, as provided in Section 3 of this Act, the county clerk 2 or county assessor shall reduce such tax 1/12 for each month 3 that has passed since such annual liability date. A mobile 4 home harbored after the first day of such month shall be 5 considered to have been harbored for the entire month for the 6 purposes of this Section. Thereafter, for taxable years 7 prior to taxable year 2002, except for the year 1976, the 8 county clerk or county assessor shall compute such tax as of 9 the first day of June of each year and certify the tax to the 10 county treasurer. For taxable year 2002 and thereafter, the 11 county clerk or county assessor shall compute the tax as of 12 the first day of March of each year and certify the tax to 13 the county treasurer. Such tax shall be due and payable to 14 the county treasurer within 60 days after the treasurer mails 15 the tax bill to the address of record. The county treasurer 16 shall distribute such taxes to the local taxing districts 17 within the boundaries of which such mobile homes are located, 18 in the same proportion as the property taxes collectible for 19 each such taxing district in the prior year. 20 In order to effect the change of the annual billing date 21 and the date of liability, provided for by this amendatory 22 Act of 1975, the county clerk shall compute such tax as of 23 July 1, 1976, for the 1/2 year period from July 1, 1976, 24 through December 31, 1976, at 1/2 the amount of the annual 25 tax. The tax for such period shall be certified, billed, 26 collected and distributed in the same manner as is provided 27 in this Section as taxes for a full year, and shall be 28 subject to a proportionate reduction if the mobile home is 29 initially harbored after July 1, 1976 and before January 1, 30 1977. 31 (Source: P.A. 88-670, eff. 12-2-94.) 32 (35 ILCS 515/8) (from Ch. 120, par. 1208) 33 Sec. 8. Failure to pay tax; lien. If any local services HB1975 Engrossed -80- LRB9201948SMdv 1 tax imposed by this Act is not paid when due, the county 2 treasurer of the county in which the mobile home is located 3 shall have a lien on the mobile home for the amount of the 4 tax, addition to the tax, penalty and interest due. The 5 treasurer shall notify the taxpayer in writing of the 6 existence of the lien. Such lien shall terminate (i) unless 7 the county treasurer files with the county recorder of the 8 county in which the mobile home is located a notice of lien,9 within one year of such tax due date or (ii) if the county 10 treasurer applies for judgment and order of sale for 11 delinquent taxes on mobile homes pursuant to the provisions 12 of the Mobile Home Local Services Tax Enforcement Act and the 13 taxes are sold. From the time of the filing, the amount set 14 forth in the certificate also constitutes a lien upon all 15 property of the taxpayer then owned by him or thereafter 16 acquired by him in the period before the expiration of the 17 lien. Such liens have the same force, effect and priority as 18 a judgment lien and continue for 10 years from the date of 19 the recording unless sooner released or otherwise discharged. 20 The county treasurer may, at any time, release all or any 21 portion of the property subject to any lien provided for in 22 this Act or subordinate the lien to other liens if he 23 determines that the taxes are sufficiently secured by a lien 24 or other property of the taxpayer or that the release or 25 subordination of the lien will not endanger or jeopardize the 26 collection of the taxes. 27 If the owner of a mobile home upon which the tax has not 28 been paid does not make payment within 6 months after a lien 29 has been filed, civil action may be instituted by the 30 collector for the amount of the tax, plus interest, penalties 31 and costs. If sale of the property is ordered, the court may 32 direct the sale to be made in cash or on such terms as it may 33 deem in the best interests of all parties. The court may 34 direct that such sale be held by the sheriff or in open HB1975 Engrossed -81- LRB9201948SMdv 1 court. 2 (Source: P.A. 83-871.) 3 (35 ILCS 515/9) (from Ch. 120, par. 1209) 4 Sec. 9. Additional charge for delinquent taxes; penalty 5 for fraud. For taxable years prior to 2002, if any local 6 services tax, or part thereof, imposed by this Act is not 7 paid on or before the due date for such tax, interest on such 8 amount at the rate of 1 1/2% per month shall be paid for the 9 period from such due date to the date of payment of such 10 amount. For taxable year 2002 and thereafter, if any local 11 services tax, or part thereof, imposed by this Act is not 12 paid on or before the due date for such tax, the taxpayer 13 shall be required to pay an additional $100. If such failure 14 to pay such tax is the result of fraud, there shall be added 15 to the tax as a penalty an amount equal to 50% of the 16 deficiency. 17 (Source: P.A. 83-546.) 18 (35 ILCS 515/10.1) (from Ch. 120, par. 1210.1) 19 Sec. 10.1. Notice to assessor of ownership change. An 20 operator of a mobile home park licensed under the provisions 21 of the Mobile Home Park Act and any land owner on which an 22 inhabited mobile home is located"An Act to provide for,23license and regulate mobile homes and mobile home parks and24to repeal an Act named herein", approved September 8, 1971,25as amended,shall notify the township assessor, if any, or 26 the Supervisor of Assessments or county assessor if there is 27 no township assessor, or the county assessor in those 28 counties in which a county assessor is elected pursuant to 29 Section 3-45 of the Property Tax Code, when a change in 30 ownership occurs in a mobile home located in such a park or 31 on such land. Such notification shall include the same 32 information for the new owner as that contained in the HB1975 Engrossed -82- LRB9201948SMdv 1 registration form required of mobile home park operators and 2 mobile home owners by Section 4 of this Act. 3 (Source: P.A. 88-670, eff. 12-2-94.) 4 Section 910. The Illinois Vehicle Code is amended by 5 changing Section 3-114 as follows: 6 (625 ILCS 5/3-114) (from Ch. 95 1/2, par. 3-114) 7 (Text of Section before amendment by P.A. 91-893) 8 Sec. 3-114. Transfer by operation of law. 9 (a) If the interest of an owner in a vehicle passes to 10 another other than by voluntary transfer, the transferee 11 shall, except as provided in paragraph (b), promptly mail or 12 deliver within 20 days to the Secretary of State the last 13 certificate of title, if available, proof of the transfer, 14 and his application for a new certificate in the form the 15 Secretary of State prescribes. It shall be unlawful for any 16 person having possession of a certificate of title for a 17 motor vehicle, semi-trailer, or house car by reason of his 18 having a lien or encumbrance on such vehicle, to fail or 19 refuse to deliver such certificate to the owner, upon the 20 satisfaction or discharge of the lien or encumbrance, 21 indicated upon such certificate of title. 22 (b) If the interest of an owner in a vehicle passes to 23 another under the provisions of the Small Estates provisions 24 of the Probate Act of 1975 the transferee shall promptly mail 25 or deliver to the Secretary of State, within 120 days, the 26 last certificate of title, if available, the documentation 27 required under the provisions of the Probate Act of 1975, and 28 an application for certificate of title. The Small Estate 29 Affidavit form shall be furnished by the Secretary of State. 30 The transfer may be to the transferee or to the nominee of 31 the transferee. 32 (c) If the interest of an owner in a vehicle passes to HB1975 Engrossed -83- LRB9201948SMdv 1 another under other provisions of the Probate Act of 1975, as 2 amended, and the transfer is made by a representative or 3 guardian, such transferee shall promptly mail or deliver to 4 the Secretary of State, the last certificate of title, if 5 available, and a certified copy of the letters of office or 6 guardianship, and an application for certificate of title. 7 Such application shall be made before the estate is closed. 8 The transfer may be to the transferee or to the nominee of 9 the transferee. 10 (d) If the interest of an owner in joint tenancy passes 11 to the other joint tenant with survivorship rights as 12 provided by law, the transferee shall promptly mail or 13 deliver to the Secretary of State, the last certificate of 14 title, if available, proof of death of the one joint tenant 15 and survivorship of the surviving joint tenant, and an 16 application for certificate of title. Such application shall 17 be made within 120 days after the death of the joint tenant. 18 The transfer may be to the transferee or to the nominee of 19 the transferee. 20 (e) The Secretary of State shall transfer a decedent's 21 vehicle title to any legatee, representative or heir of the 22 decedent who submits to the Secretary a death certificate and 23 an affidavit by an attorney at law on the letterhead 24 stationery of the attorney at law stating the facts of the 25 transfer. 26 (f) Repossession with assignment of title. In all cases 27 wherein a lienholder has repossessed a vehicle by other than 28 judicial process and holds it for resale under a security 29 agreement, and the owner of record has executed an assignment 30 of the existing certificate of title after default, the 31 lienholder may proceed to sell or otherwise dispose of the 32 vehicle as authorized under the Uniform Commercial Code. 33 Upon selling the vehicle to another person, the lienholder 34 need not send the certificate of title to the Secretary of HB1975 Engrossed -84- LRB9201948SMdv 1 State, but shall promptly and within 20 days mail or deliver 2 to the purchaser as transferee the existing certificate of 3 title for the repossessed vehicle, reflecting the release of 4 the lienholder's security interest in the vehicle. The 5 application for a certificate of title made by the purchaser 6 shall comply with subsection (a) of Section 3-104 and be 7 accompanied by the existing certificate of title for the 8 repossessed vehicle. The lienholder shall execute the 9 assignment and warranty of title showing the name and address 10 of the purchaser in the spaces provided therefor on the 11 certificate of title or as the Secretary of State prescribes. 12 The lienholder shall complete the assignment of title in the 13 certificate of title to reflect the transfer of the vehicle 14 to the lienholder and also a reassignment to reflect the 15 transfer from the lienholder to the purchaser. For this 16 purpose, the lienholder is specifically authorized to 17 complete and execute the space reserved in the certificate of 18 title for a dealer reassignment, notwithstanding that the 19 lienholder is not a licensed dealer. Nothing herein shall be 20 construed to mean that the lienholder is taking title to the 21 repossessed vehicle for purposes of liability for retailer 22 occupation, vehicle use, or other tax with respect to the 23 proceeds from the repossession sale. Delivery of the 24 existing certificate of title to the purchaser shall be 25 deemed disclosure to the purchaser of the owner of the 26 vehicle. 27 (f-5) Repossession without assignment of title. In all 28 cases wherein a lienholder has repossessed a vehicle by other 29 than judicial process and holds it for resale under a 30 security agreement, and the owner of record has not executed 31 an assignment of the existing certificate of title, the 32 lienholder shall comply with the following provisions: 33 (1) Prior to sale, the lienholder shall deliver or 34 mail to the owner at the owner's last known address and HB1975 Engrossed -85- LRB9201948SMdv 1 to any other lienholder of record, a notice of redemption 2 setting forth the following information: (i) the name of 3 the owner of record and in bold type at or near the top 4 of the notice a statement that the owner's vehicle was 5 repossessed on a specified date for failure to make 6 payments on the loan (or other reason), (ii) a 7 description of the vehicle subject to the lien sufficient 8 to identify it, (iii) the right of the owner to redeem 9 the vehicle, (iv) the lienholder's intent to sell or 10 otherwise dispose of the vehicle after the expiration of 11 21 days from the date of mailing or delivery of the 12 notice, and (v) the name, address, and telephone number 13 of the lienholder from whom information may be obtained 14 concerning the amount due to redeem the vehicle and from 15 whom the vehicle may be redeemed under Section 9-506 of 16 the Uniform Commercial Code. At the lienholder's option, 17 the information required to be set forth in this notice 18 of redemption may be made a part of or accompany the 19 notification of sale or other disposition required under 20 subsection (3) of Section 9-504 of the Uniform Commercial 21 Code, but none of the information required by this notice 22 shall be construed to impose any requirement under 23 Article 9 of the Uniform Commercial Code. 24 (2) With respect to the repossession of a vehicle 25 used primarily for personal, family, or household 26 purposes, the lienholder shall also deliver or mail to 27 the owner at the owner's last known address an affidavit 28 of defense. The affidavit of defense shall accompany the 29 notice of redemption required in subdivision (f-5)(1) of 30 this Section. The affidavit of defense shall (i) identify 31 the lienholder, owner, and the vehicle; (ii) provide 32 space for the owner to state the defense claimed by the 33 owner; and (iii) include an acknowledgment by the owner 34 that the owner may be liable to the lienholder for fees, HB1975 Engrossed -86- LRB9201948SMdv 1 charges, and costs incurred by the lienholder in 2 establishing the insufficiency or invalidity of the 3 owner's defense. To stop the transfer of title, the 4 affidavit of defense must be received by the lienholder 5 no later than 21 days after the date of mailing or 6 delivery of the notice required in subdivision (f-5)(1) 7 of this Section. If the lienholder receives the affidavit 8 from the owner in a timely manner, the lienholder must 9 apply to a court of competent jurisdiction to determine 10 if the lienholder is entitled to possession of the 11 vehicle. 12 (3) Upon selling the vehicle to another person, the 13 lienholder need not send the certificate of title to the 14 Secretary of State, but shall promptly and within 20 days 15 mail or deliver to the purchaser as transferee (i) the 16 existing certificate of title for the repossessed 17 vehicle, reflecting the release of the lienholder's 18 security interest in the vehicle; and (ii) an affidavit 19 of repossession made by or on behalf of the lienholder 20 which provides the following information: that the 21 vehicle was repossessed, a description of the vehicle 22 sufficient to identify it, whether the vehicle has been 23 damaged in excess of 33 1/3% of its fair market value as 24 required under subdivision (b)(3) of Section 3-117.1, 25 that the owner and any other lienholder of record were 26 given the notice required in subdivision (f-5)(1) of this 27 Section, that the owner of record was given the affidavit 28 of defense required in subdivision (f-5)(2) of this 29 Section, that the interest of the owner was lawfully 30 terminated or sold pursuant to the terms of the security 31 agreement, and the purchaser's name and address. If the 32 vehicle is damaged in excess of 33 1/3% of its fair 33 market value, the lienholder shall make application for a 34 salvage certificate under Section 3-117.1 and transfer HB1975 Engrossed -87- LRB9201948SMdv 1 the vehicle to a person eligible to receive assignments 2 of salvage certificates identified in Section 3-118. 3 (4) The application for a certificate of title made 4 by the purchaser shall comply with subsection (a) of 5 Section 3-104 and be accompanied by the affidavit of 6 repossession furnished by the lienholder and the existing 7 certificate of title for the repossessed vehicle. The 8 lienholder shall execute the assignment and warranty of 9 title showing the name and address of the purchaser in 10 the spaces provided therefor on the certificate of title 11 or as the Secretary of State prescribes. The lienholder 12 shall complete the assignment of title in the certificate 13 of title to reflect the transfer of the vehicle to the 14 lienholder and also a reassignment to reflect the 15 transfer from the lienholder to the purchaser. For this 16 purpose, the lienholder is specifically authorized to 17 execute the assignment on behalf of the owner as seller 18 if the owner has not done so and to complete and execute 19 the space reserved in the certificate of title for a 20 dealer reassignment, notwithstanding that the lienholder 21 is not a licensed dealer. Nothing herein shall be 22 construed to mean that the lienholder is taking title to 23 the repossessed vehicle for purposes of liability for 24 retailer occupation, vehicle use, or other tax with 25 respect to the proceeds from the repossession sale. 26 Delivery of the existing certificate of title to the 27 purchaser shall be deemed disclosure to the purchaser of 28 the owner of the vehicle. In the event the lienholder 29 does not hold the certificate of title for the 30 repossessed vehicle, the lienholder shall make 31 application for and may obtain a new certificate of title 32 in the name of the lienholder upon furnishing information 33 satisfactory to the Secretary of State. Upon receiving 34 the new certificate of title, the lienholder may proceed HB1975 Engrossed -88- LRB9201948SMdv 1 with the sale described in subdivision (f-5)(3), except 2 that upon selling the vehicle the lienholder shall 3 promptly and within 20 days mail or deliver to the 4 purchaser the new certificate of title reflecting the 5 assignment and transfer of title to the purchaser. 6 (5) Neither the lienholder nor the owner shall file 7 with the Office of the Secretary of State the notice of 8 redemption or affidavit of defense described in 9 subdivisions (f-5)(1) and (f-5)(2) of this Section. The 10 Office of the Secretary of State shall not determine the 11 merits of an owner's affidavit of defense, nor consider 12 any allegations or assertions regarding the validity or 13 invalidity of a lienholder's claim to the vehicle or an 14 owner's asserted defenses to the repossession action. 15 (f-7) Notice of reinstatement in certain cases. 16 (1) If, at the time of repossession by a lienholder 17 that is seeking to transfer title pursuant to subsection 18 (f-5), the owner has paid an amount equal to 30% or more 19 of the deferred payment price or total of payments due, 20 the owner may, within 21 days of the date of 21 repossession, reinstate the contract or loan agreement 22 and recover the vehicle from the lienholder by tendering 23 in a lump sum (i) the total of all unpaid amounts, 24 including any unpaid delinquency or deferral charges due 25 at the date of reinstatement, without acceleration; and 26 (ii) performance necessary to cure any default other than 27 nonpayment of the amounts due; and (iii) all reasonable 28 costs and fees incurred by the lienholder in retaking, 29 holding, and preparing the vehicle for disposition and in 30 arranging for the sale of the vehicle. Reasonable costs 31 and fees incurred by the lienholder include without 32 limitation repossession and storage expenses and, if 33 authorized by the contract or loan agreement, reasonable 34 attorneys' fees and collection agency charges. HB1975 Engrossed -89- LRB9201948SMdv 1 (2) Tender of payment and performance pursuant to 2 this limited right of reinstatement restores to the owner 3 his rights under the contract or loan agreement as though 4 no default had occurred. The owner has the right to 5 reinstate the contract or loan agreement and recover the 6 vehicle from the lienholder only once under this 7 subsection. The lienholder may, in the lienholder's sole 8 discretion, extend the period during which the owner may 9 reinstate the contract or loan agreement and recover the 10 vehicle beyond the 21 days allowed under this subsection, 11 and the extension shall not subject the lienholder to 12 liability to the owner under the laws of this State. 13 (3) The lienholder shall deliver or mail written 14 notice to the owner at the owner's last known address, 15 within 3 business days of the date of repossession, of 16 the owner's right to reinstate the contract or loan 17 agreement and recover the vehicle pursuant to the limited 18 right of reinstatement described in this subsection. At 19 the lienholder's option, the information required to be 20 set forth in this notice of reinstatement may be made 21 part of or accompany the notice of redemption required in 22 subdivision (f-5)(1) of this Section and the notification 23 of sale or other disposition required under subsection 24 (3) of Section 9-504 of the Uniform Commercial Code, but 25 none of the information required by this notice of 26 reinstatement shall be construed to impose any 27 requirement under Article 9 of the Uniform Commercial 28 Code. 29 (4) The reinstatement period, if applicable, and 30 the redemption period described in subdivision (f-5)(1) 31 of this Section, shall run concurrently if the 32 information required to be set forth in the notice of 33 reinstatement is part of or accompanies the notice of 34 redemption. In any event, the 21 day redemption period HB1975 Engrossed -90- LRB9201948SMdv 1 described in subdivision (f-5)(1) of this Section shall 2 commence on the date of mailing or delivery to the owner 3 of the information required to be set forth in the notice 4 of redemption, and the 21 day reinstatement period 5 described in this subdivision, if applicable, shall 6 commence on the date of mailing or delivery to the owner 7 of the information required to be set forth in the notice 8 of reinstatement. 9 (5) The Office of the Secretary of State shall not 10 determine the merits of an owner's claim of right to 11 reinstatement, nor consider any allegations or assertions 12 regarding the validity or invalidity of a lienholder's 13 claim to the vehicle or an owner's asserted right to 14 reinstatement. Where a lienholder is subject to 15 licensing and regulatory supervision by the State of 16 Illinois, the lienholder shall be subject to all of the 17 powers and authority of the lienholder's primary State 18 regulator to enforce compliance with the procedures set 19 forth in this subsection (f-7). 20 (f-10) Repossession by judicial process. In all cases 21 wherein a lienholder has repossessed a vehicle by judicial 22 process and holds it for resale under a security agreement, 23 order for replevin, or other court order establishing the 24 lienholder's right to possession of the vehicle, the 25 lienholder may proceed to sell or otherwise dispose of the 26 vehicle as authorized under the Uniform Commercial Code or 27 the court order. Upon selling the vehicle to another person, 28 the lienholder need not send the certificate of title to the 29 Secretary of State, but shall promptly and within 20 days 30 mail or deliver to the purchaser as transferee (i) the 31 existing certificate of title for the repossessed vehicle 32 reflecting the release of the lienholder's security interest 33 in the vehicle; (ii) a certified copy of the court order; and 34 (iii) a bill of sale identifying the new owner's name and HB1975 Engrossed -91- LRB9201948SMdv 1 address and the year, make, model, and vehicle identification 2 number of the vehicle. The application for a certificate of 3 title made by the purchaser shall comply with subsection (a) 4 of Section 3-104 and be accompanied by the certified copy of 5 the court order furnished by the lienholder and the existing 6 certificate of title for the repossessed vehicle. The 7 lienholder shall execute the assignment and warranty of title 8 showing the name and address of the purchaser in the spaces 9 provided therefor on the certificate of title or as the 10 Secretary of State prescribes. The lienholder shall complete 11 the assignment of title in the certificate of title to 12 reflect the transfer of the vehicle to the lienholder and 13 also a reassignment to reflect the transfer from the 14 lienholder to the purchaser. For this purpose, the 15 lienholder is specifically authorized to execute the 16 assignment on behalf of the owner as seller if the owner has 17 not done so and to complete and execute the space reserved in 18 the certificate of title for a dealer reassignment, 19 notwithstanding that the lienholder is not a licensed dealer. 20 Nothing herein shall be construed to mean that the lienholder 21 is taking title to the repossessed vehicle for purposes of 22 liability for retailer occupation, vehicle use, or other tax 23 with respect to the proceeds from the repossession sale. 24 Delivery of the existing certificate of title to the 25 purchaser shall be deemed disclosure to the purchaser of the 26 owner of the vehicle. In the event the lienholder does not 27 hold the certificate of title for the repossessed vehicle, 28 the lienholder shall make application for and may obtain a 29 new certificate of title in the name of the lienholder upon 30 furnishing information satisfactory to the Secretary of 31 State. Upon receiving the new certificate of title, the 32 lienholder may proceed with the sale described in this 33 subsection, except that upon selling the vehicle the 34 lienholder shall promptly and within 20 days mail or deliver HB1975 Engrossed -92- LRB9201948SMdv 1 to the purchaser the new certificate of title reflecting the 2 assignment and transfer of title to the purchaser. 3 (f-15) The Secretary of State shall not issue a 4 certificate of title to a purchaser under subsection (f), 5 (f-5), or (f-10) of this Section, unless the person from whom 6 the vehicle has been repossessed by the lienholder is shown 7 to be the last registered owner of the motor vehicle. The 8 Secretary of State may provide by rule for the standards to 9 be followed by a lienholder in assigning and transferring 10 certificates of title with respect to repossessed vehicles. 11 (f-20) If applying for a salvage certificate or a 12 junking certificate, the lienholder shall within 20 days make 13 an application to the Secretary of State for a salvage 14 certificate or a junking certificate, as set forth in this 15 Code. The Secretary of State shall not issue a salvage 16 certificate or a junking certificate to such lienholder 17 unless the person from whom such vehicle has been repossessed 18 is shown to be the last registered owner of such motor 19 vehicle and such lienholder establishes to the satisfaction 20 of the Secretary of State that he is entitled to such salvage 21 certificate or junking certificate. The Secretary of State 22 may provide by rule for the standards to be followed by a 23 lienholder in order to obtain a salvage certificate or 24 junking certificate for a repossessed vehicle. 25 (g) A person holding a certificate of title whose 26 interest in the vehicle has been extinguished or transferred 27 other than by voluntary transfer shall mail or deliver the 28 certificate, within 20 days upon request of the Secretary of 29 State. The delivery of the certificate pursuant to the 30 request of the Secretary of State does not affect the rights 31 of the person surrendering the certificate, and the action of 32 the Secretary of State in issuing a new certificate of title 33 as provided herein is not conclusive upon the rights of an 34 owner or lienholder named in the old certificate. HB1975 Engrossed -93- LRB9201948SMdv 1 (h) The Secretary of State may decline to process any 2 application for a transfer of an interest in a vehicle 3 hereunder if any fees or taxes due under this Act from the 4 transferor or the transferee have not been paid upon 5 reasonable notice and demand. 6 (i) The Secretary of State shall not be held civilly or 7 criminally liable to any person because any purported 8 transferor may not have had the power or authority to make a 9 transfer of any interest in any vehicle or because a 10 certificate of title issued in error is subsequently used to 11 commit a fraudulent act. 12 (Source: P.A. 90-212, eff. 1-1-98; 90-665, eff. 1-1-99.) 13 (Text of Section after amendment by P.A. 91-893) 14 Sec. 3-114. Transfer by operation of law. 15 (a) If the interest of an owner in a vehicle passes to 16 another other than by voluntary transfer, the transferee 17 shall, except as provided in paragraph (b), promptly mail or 18 deliver within 20 days to the Secretary of State the last 19 certificate of title, if available, proof of the transfer, 20 and his application for a new certificate in the form the 21 Secretary of State prescribes. It shall be unlawful for any 22 person having possession of a certificate of title for a 23 motor vehicle, semi-trailer, or house car by reason of his 24 having a lien or encumbrance on such vehicle, to fail or 25 refuse to deliver such certificate to the owner, upon the 26 satisfaction or discharge of the lien or encumbrance, 27 indicated upon such certificate of title. 28 (b) If the interest of an owner in a vehicle passes to 29 another under the provisions of the Small Estates provisions 30 of the Probate Act of 1975 the transferee shall promptly mail 31 or deliver to the Secretary of State, within 120 days, the 32 last certificate of title, if available, the documentation 33 required under the provisions of the Probate Act of 1975, and 34 an application for certificate of title. The Small Estate HB1975 Engrossed -94- LRB9201948SMdv 1 Affidavit form shall be furnished by the Secretary of State. 2 The transfer may be to the transferee or to the nominee of 3 the transferee. 4 (c) If the interest of an owner in a vehicle passes to 5 another under other provisions of the Probate Act of 1975, as 6 amended, and the transfer is made by a representative or 7 guardian, such transferee shall promptly mail or deliver to 8 the Secretary of State, the last certificate of title, if 9 available, and a certified copy of the letters of office or 10 guardianship, and an application for certificate of title. 11 Such application shall be made before the estate is closed. 12 The transfer may be to the transferee or to the nominee of 13 the transferee. 14 (d) If the interest of an owner in joint tenancy passes 15 to the other joint tenant with survivorship rights as 16 provided by law, the transferee shall promptly mail or 17 deliver to the Secretary of State, the last certificate of 18 title, if available, proof of death of the one joint tenant 19 and survivorship of the surviving joint tenant, and an 20 application for certificate of title. Such application shall 21 be made within 120 days after the death of the joint tenant. 22 The transfer may be to the transferee or to the nominee of 23 the transferee. 24 (e) The Secretary of State shall transfer a decedent's 25 vehicle title to any legatee, representative or heir of the 26 decedent who submits to the Secretary a death certificate and 27 an affidavit by an attorney at law on the letterhead 28 stationery of the attorney at law stating the facts of the 29 transfer. 30 (f) Repossession with assignment of title. In all cases 31 wherein a lienholder has repossessed a vehicle by other than 32 judicial process and holds it for resale under a security 33 agreement, and the owner of record has executed an assignment 34 of the existing certificate of title after default, the HB1975 Engrossed -95- LRB9201948SMdv 1 lienholder may proceed to sell or otherwise dispose of the 2 vehicle as authorized under the Uniform Commercial Code. 3 Upon selling the vehicle to another person, the lienholder 4 need not send the certificate of title to the Secretary of 5 State, but shall promptly and within 20 days mail or deliver 6 to the purchaser as transferee the existing certificate of 7 title for the repossessed vehicle, reflecting the release of 8 the lienholder's security interest in the vehicle. The 9 application for a certificate of title made by the purchaser 10 shall comply with subsection (a) of Section 3-104 and be 11 accompanied by the existing certificate of title for the 12 repossessed vehicle. The lienholder shall execute the 13 assignment and warranty of title showing the name and address 14 of the purchaser in the spaces provided therefor on the 15 certificate of title or as the Secretary of State prescribes. 16 The lienholder shall complete the assignment of title in the 17 certificate of title to reflect the transfer of the vehicle 18 to the lienholder and also a reassignment to reflect the 19 transfer from the lienholder to the purchaser. For this 20 purpose, the lienholder is specifically authorized to 21 complete and execute the space reserved in the certificate of 22 title for a dealer reassignment, notwithstanding that the 23 lienholder is not a licensed dealer. Nothing herein shall be 24 construed to mean that the lienholder is taking title to the 25 repossessed vehicle for purposes of liability for retailer 26 occupation, vehicle use, or other tax with respect to the 27 proceeds from the repossession sale. Delivery of the 28 existing certificate of title to the purchaser shall be 29 deemed disclosure to the purchaser of the owner of the 30 vehicle. 31 (f-5) Repossession without assignment of title. In all 32 cases wherein a lienholder has repossessed a vehicle by other 33 than judicial process and holds it for resale under a 34 security agreement, and the owner of record has not executed HB1975 Engrossed -96- LRB9201948SMdv 1 an assignment of the existing certificate of title, the 2 lienholder shall comply with the following provisions: 3 (1) Prior to sale, the lienholder shall deliver or 4 mail to the owner at the owner's last known address and 5 to any other lienholder of record, a notice of redemption 6 setting forth the following information: (i) the name of 7 the owner of record and in bold type at or near the top 8 of the notice a statement that the owner's vehicle was 9 repossessed on a specified date for failure to make 10 payments on the loan (or other reason), (ii) a 11 description of the vehicle subject to the lien sufficient 12 to identify it, (iii) the right of the owner to redeem 13 the vehicle, (iv) the lienholder's intent to sell or 14 otherwise dispose of the vehicle after the expiration of 15 21 days from the date of mailing or delivery of the 16 notice, and (v) the name, address, and telephone number 17 of the lienholder from whom information may be obtained 18 concerning the amount due to redeem the vehicle and from 19 whom the vehicle may be redeemed under Section 9-623 of 20 the Uniform Commercial Code. At the lienholder's option, 21 the information required to be set forth in this notice 22 of redemption may be made a part of or accompany the 23 notification of sale or other disposition required under 24 Section 9-611 of the Uniform Commercial Code, but none of 25 the information required by this notice shall be 26 construed to impose any requirement under Article 9 of 27 the Uniform Commercial Code. 28 (2) With respect to the repossession of a vehicle 29 used primarily for personal, family, or household 30 purposes, the lienholder shall also deliver or mail to 31 the owner at the owner's last known address an affidavit 32 of defense. The affidavit of defense shall accompany the 33 notice of redemption required in subdivision (f-5)(1) of 34 this Section. The affidavit of defense shall (i) identify HB1975 Engrossed -97- LRB9201948SMdv 1 the lienholder, owner, and the vehicle; (ii) provide 2 space for the owner to state the defense claimed by the 3 owner; and (iii) include an acknowledgment by the owner 4 that the owner may be liable to the lienholder for fees, 5 charges, and costs incurred by the lienholder in 6 establishing the insufficiency or invalidity of the 7 owner's defense. To stop the transfer of title, the 8 affidavit of defense must be received by the lienholder 9 no later than 21 days after the date of mailing or 10 delivery of the notice required in subdivision (f-5)(1) 11 of this Section. If the lienholder receives the affidavit 12 from the owner in a timely manner, the lienholder must 13 apply to a court of competent jurisdiction to determine 14 if the lienholder is entitled to possession of the 15 vehicle. 16 (3) Upon selling the vehicle to another person, the 17 lienholder need not send the certificate of title to the 18 Secretary of State, but shall promptly and within 20 days 19 mail or deliver to the purchaser as transferee (i) the 20 existing certificate of title for the repossessed 21 vehicle, reflecting the release of the lienholder's 22 security interest in the vehicle; and (ii) an affidavit 23 of repossession made by or on behalf of the lienholder 24 which provides the following information: that the 25 vehicle was repossessed, a description of the vehicle 26 sufficient to identify it, whether the vehicle has been 27 damaged in excess of 33 1/3% of its fair market value as 28 required under subdivision (b)(3) of Section 3-117.1, 29 that the owner and any other lienholder of record were 30 given the notice required in subdivision (f-5)(1) of this 31 Section, that the owner of record was given the affidavit 32 of defense required in subdivision (f-5)(2) of this 33 Section, that the interest of the owner was lawfully 34 terminated or sold pursuant to the terms of the security HB1975 Engrossed -98- LRB9201948SMdv 1 agreement, and the purchaser's name and address. If the 2 vehicle is damaged in excess of 33 1/3% of its fair 3 market value, the lienholder shall make application for a 4 salvage certificate under Section 3-117.1 and transfer 5 the vehicle to a person eligible to receive assignments 6 of salvage certificates identified in Section 3-118. 7 (4) The application for a certificate of title made 8 by the purchaser shall comply with subsection (a) of 9 Section 3-104 and be accompanied by the affidavit of 10 repossession furnished by the lienholder and the existing 11 certificate of title for the repossessed vehicle. The 12 lienholder shall execute the assignment and warranty of 13 title showing the name and address of the purchaser in 14 the spaces provided therefor on the certificate of title 15 or as the Secretary of State prescribes. The lienholder 16 shall complete the assignment of title in the certificate 17 of title to reflect the transfer of the vehicle to the 18 lienholder and also a reassignment to reflect the 19 transfer from the lienholder to the purchaser. For this 20 purpose, the lienholder is specifically authorized to 21 execute the assignment on behalf of the owner as seller 22 if the owner has not done so and to complete and execute 23 the space reserved in the certificate of title for a 24 dealer reassignment, notwithstanding that the lienholder 25 is not a licensed dealer. Nothing herein shall be 26 construed to mean that the lienholder is taking title to 27 the repossessed vehicle for purposes of liability for 28 retailer occupation, vehicle use, or other tax with 29 respect to the proceeds from the repossession sale. 30 Delivery of the existing certificate of title to the 31 purchaser shall be deemed disclosure to the purchaser of 32 the owner of the vehicle. In the event the lienholder 33 does not hold the certificate of title for the 34 repossessed vehicle, the lienholder shall make HB1975 Engrossed -99- LRB9201948SMdv 1 application for and may obtain a new certificate of title 2 in the name of the lienholder upon furnishing information 3 satisfactory to the Secretary of State. Upon receiving 4 the new certificate of title, the lienholder may proceed 5 with the sale described in subdivision (f-5)(3), except 6 that upon selling the vehicle the lienholder shall 7 promptly and within 20 days mail or deliver to the 8 purchaser the new certificate of title reflecting the 9 assignment and transfer of title to the purchaser. 10 (5) Neither the lienholder nor the owner shall file 11 with the Office of the Secretary of State the notice of 12 redemption or affidavit of defense described in 13 subdivisions (f-5)(1) and (f-5)(2) of this Section. The 14 Office of the Secretary of State shall not determine the 15 merits of an owner's affidavit of defense, nor consider 16 any allegations or assertions regarding the validity or 17 invalidity of a lienholder's claim to the vehicle or an 18 owner's asserted defenses to the repossession action. 19 (f-7) Notice of reinstatement in certain cases. 20 (1) If, at the time of repossession by a lienholder 21 that is seeking to transfer title pursuant to subsection 22 (f-5), the owner has paid an amount equal to 30% or more 23 of the deferred payment price or total of payments due, 24 the owner may, within 21 days of the date of 25 repossession, reinstate the contract or loan agreement 26 and recover the vehicle from the lienholder by tendering 27 in a lump sum (i) the total of all unpaid amounts, 28 including any unpaid delinquency or deferral charges due 29 at the date of reinstatement, without acceleration; and 30 (ii) performance necessary to cure any default other than 31 nonpayment of the amounts due; and (iii) all reasonable 32 costs and fees incurred by the lienholder in retaking, 33 holding, and preparing the vehicle for disposition and in 34 arranging for the sale of the vehicle. Reasonable costs HB1975 Engrossed -100- LRB9201948SMdv 1 and fees incurred by the lienholder include without 2 limitation repossession and storage expenses and, if 3 authorized by the contract or loan agreement, reasonable 4 attorneys' fees and collection agency charges. 5 (2) Tender of payment and performance pursuant to 6 this limited right of reinstatement restores to the owner 7 his rights under the contract or loan agreement as though 8 no default had occurred. The owner has the right to 9 reinstate the contract or loan agreement and recover the 10 vehicle from the lienholder only once under this 11 subsection. The lienholder may, in the lienholder's sole 12 discretion, extend the period during which the owner may 13 reinstate the contract or loan agreement and recover the 14 vehicle beyond the 21 days allowed under this subsection, 15 and the extension shall not subject the lienholder to 16 liability to the owner under the laws of this State. 17 (3) The lienholder shall deliver or mail written 18 notice to the owner at the owner's last known address, 19 within 3 business days of the date of repossession, of 20 the owner's right to reinstate the contract or loan 21 agreement and recover the vehicle pursuant to the limited 22 right of reinstatement described in this subsection. At 23 the lienholder's option, the information required to be 24 set forth in this notice of reinstatement may be made 25 part of or accompany the notice of redemption required in 26 subdivision (f-5)(1) of this Section and the notification 27 of sale or other disposition required under Section 9-611 28 of the Uniform Commercial Code, but none of the 29 information required by this notice of reinstatement 30 shall be construed to impose any requirement under 31 Article 9 of the Uniform Commercial Code. 32 (4) The reinstatement period, if applicable, and 33 the redemption period described in subdivision (f-5)(1) 34 of this Section, shall run concurrently if the HB1975 Engrossed -101- LRB9201948SMdv 1 information required to be set forth in the notice of 2 reinstatement is part of or accompanies the notice of 3 redemption. In any event, the 21 day redemption period 4 described in subdivision (f-5)(1) of this Section shall 5 commence on the date of mailing or delivery to the owner 6 of the information required to be set forth in the notice 7 of redemption, and the 21 day reinstatement period 8 described in this subdivision, if applicable, shall 9 commence on the date of mailing or delivery to the owner 10 of the information required to be set forth in the notice 11 of reinstatement. 12 (5) The Office of the Secretary of State shall not 13 determine the merits of an owner's claim of right to 14 reinstatement, nor consider any allegations or assertions 15 regarding the validity or invalidity of a lienholder's 16 claim to the vehicle or an owner's asserted right to 17 reinstatement. Where a lienholder is subject to 18 licensing and regulatory supervision by the State of 19 Illinois, the lienholder shall be subject to all of the 20 powers and authority of the lienholder's primary State 21 regulator to enforce compliance with the procedures set 22 forth in this subsection (f-7). 23 (f-10) Repossession by judicial process. In all cases 24 wherein a lienholder has repossessed a vehicle by judicial 25 process and holds it for resale under a security agreement, 26 order for replevin, or other court order establishing the 27 lienholder's right to possession of the vehicle, the 28 lienholder may proceed to sell or otherwise dispose of the 29 vehicle as authorized under the Uniform Commercial Code or 30 the court order. Upon selling the vehicle to another person, 31 the lienholder need not send the certificate of title to the 32 Secretary of State, but shall promptly and within 20 days 33 mail or deliver to the purchaser as transferee (i) the 34 existing certificate of title for the repossessed vehicle HB1975 Engrossed -102- LRB9201948SMdv 1 reflecting the release of the lienholder's security interest 2 in the vehicle; (ii) a certified copy of the court order; and 3 (iii) a bill of sale identifying the new owner's name and 4 address and the year, make, model, and vehicle identification 5 number of the vehicle. The application for a certificate of 6 title made by the purchaser shall comply with subsection (a) 7 of Section 3-104 and be accompanied by the certified copy of 8 the court order furnished by the lienholder and the existing 9 certificate of title for the repossessed vehicle. The 10 lienholder shall execute the assignment and warranty of title 11 showing the name and address of the purchaser in the spaces 12 provided therefor on the certificate of title or as the 13 Secretary of State prescribes. The lienholder shall complete 14 the assignment of title in the certificate of title to 15 reflect the transfer of the vehicle to the lienholder and 16 also a reassignment to reflect the transfer from the 17 lienholder to the purchaser. For this purpose, the 18 lienholder is specifically authorized to execute the 19 assignment on behalf of the owner as seller if the owner has 20 not done so and to complete and execute the space reserved in 21 the certificate of title for a dealer reassignment, 22 notwithstanding that the lienholder is not a licensed dealer. 23 Nothing herein shall be construed to mean that the lienholder 24 is taking title to the repossessed vehicle for purposes of 25 liability for retailer occupation, vehicle use, or other tax 26 with respect to the proceeds from the repossession sale. 27 Delivery of the existing certificate of title to the 28 purchaser shall be deemed disclosure to the purchaser of the 29 owner of the vehicle. In the event the lienholder does not 30 hold the certificate of title for the repossessed vehicle, 31 the lienholder shall make application for and may obtain a 32 new certificate of title in the name of the lienholder upon 33 furnishing information satisfactory to the Secretary of 34 State. Upon receiving the new certificate of title, the HB1975 Engrossed -103- LRB9201948SMdv 1 lienholder may proceed with the sale described in this 2 subsection, except that upon selling the vehicle the 3 lienholder shall promptly and within 20 days mail or deliver 4 to the purchaser the new certificate of title reflecting the 5 assignment and transfer of title to the purchaser. 6 (f-15) The Secretary of State shall not issue a 7 certificate of title to a purchaser under subsection (f), 8 (f-5), or (f-10) of this Section, unless the person from whom 9 the vehicle has been repossessed by the lienholder is shown 10 to be the last registered owner of the motor vehicle. The 11 Secretary of State may provide by rule for the standards to 12 be followed by a lienholder in assigning and transferring 13 certificates of title with respect to repossessed vehicles. 14 (f-20) If applying for a salvage certificate or a 15 junking certificate, the lienholder shall within 20 days make 16 an application to the Secretary of State for a salvage 17 certificate or a junking certificate, as set forth in this 18 Code. The Secretary of State shall not issue a salvage 19 certificate or a junking certificate to such lienholder 20 unless the person from whom such vehicle has been repossessed 21 is shown to be the last registered owner of such motor 22 vehicle and such lienholder establishes to the satisfaction 23 of the Secretary of State that he is entitled to such salvage 24 certificate or junking certificate. The Secretary of State 25 may provide by rule for the standards to be followed by a 26 lienholder in order to obtain a salvage certificate or 27 junking certificate for a repossessed vehicle. 28 (f-25) If the interest of an owner in a mobile home, as 29 defined in the Mobile Home Local Services Tax Act, passes to 30 another under the provisions of the Mobile Home Local 31 Services Tax Enforcement Act, the transferee shall promptly 32 mail or deliver to the Secretary of State (i) the last 33 certificate of title, if available, (ii) a certified copy of 34 the court order ordering the transfer of title, and (iii) an HB1975 Engrossed -104- LRB9201948SMdv 1 application for certificate of title. 2 (g) A person holding a certificate of title whose 3 interest in the vehicle has been extinguished or transferred 4 other than by voluntary transfer shall mail or deliver the 5 certificate, within 20 days upon request of the Secretary of 6 State. The delivery of the certificate pursuant to the 7 request of the Secretary of State does not affect the rights 8 of the person surrendering the certificate, and the action of 9 the Secretary of State in issuing a new certificate of title 10 as provided herein is not conclusive upon the rights of an 11 owner or lienholder named in the old certificate. 12 (h) The Secretary of State may decline to process any 13 application for a transfer of an interest in a vehicle 14 hereunder if any fees or taxes due under this Act from the 15 transferor or the transferee have not been paid upon 16 reasonable notice and demand. 17 (i) The Secretary of State shall not be held civilly or 18 criminally liable to any person because any purported 19 transferor may not have had the power or authority to make a 20 transfer of any interest in any vehicle or because a 21 certificate of title issued in error is subsequently used to 22 commit a fraudulent act. 23 (Source: P.A. 90-212, eff. 1-1-98; 90-665, eff. 1-1-99; 24 91-893, eff. 7-1-01.) 25 Section 995. No acceleration or delay. Where this Act 26 makes changes in a statute that is represented in this Act by 27 text that is not yet or no longer in effect (for example, a 28 Section represented by multiple versions), the use of that 29 text does not accelerate or delay the taking effect of (i) 30 the changes made by this Act or (ii) provisions derived from 31 any other Public Act. 32 Division 999. Effective date HB1975 Engrossed -105- LRB9201948SMdv 1 Section 999. Effective date. This Act takes effect on 2 January 1, 2002.