92nd General Assembly
Summary of SB1666
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Senate Sponsors:
CULLERTON.

House Sponsors:
BIGGINS-YARBROUGH-OSTERMAN

Short description: 
PROP TAX-ADMIN SALES IN ERROR                                              

Synopsis of Bill as introduced:
        Amends the Property Tax  Code.  Provides  that  when  the  county      
   collector  discovers  through  his or her own investigation that a tax      
   sale should not have occurred for  one  or  more  of  certain  reasons      
   itemized,  the  county  collector  shall  notify  the tax purchaser or      
   subsequent holder of a certificate of purchase that he or she  intends      
   to  declare  an  administrative sale in error. If the tax purchaser or      
   subsequent  holder  of  a  certificate  of  purchase   files   written      
   objections  with  supporting documentation, the county collector shall      
   not administratively declare a sale in error, but shall apply  to  the      
   circuit  court  for a sale in error as otherwise provided. At any time      
   after 30 days following the mailing of notice to the tax purchaser  or      
   subsequent   holder  of  a  certificate  of  purchase  by  the  county      
   collector, the county collector shall make a  written  finding,  based      
   upon  clear and convincing evidence, that the taxes were sold in error      
   and  shall  post  that  finding  in  the   warrant   book.   Effective      
   immediately.                                                                
        SENATE AMENDMENT NO. 1.                                                
        Provides that the notice that the  county  collector  intends  to      
   declare  an  administrative  sale  in error shall be sent by certified      
   mail (now, regular mail) and that the notice shall include the  reason      
   for  the  decision  to  declare  an  administrative  sale in error and      
   available documentation of the reason why the  sale  should  not  have      
   occurred.  Provides that 30 days after the collector mails the notice,      
   or within a reasonable time thereafter (now, at any time after 30 days      
   following the mailing of the  notice),  the  collector  shall  make  a      
   written  finding  that the taxes were sold in error. Provides that the      
   county collector, on making such a finding, shall, within a reasonable      
   time, process a refund check  for  the  tax  purchaser  or  subsequent      
   holder  of  the  certificate of purchase, to be paid upon surrender of      
   the original certificate of purchase.                                       
        SENATE AMENDMENT NO. 2.                                                
          Adds reference to:                                                   
          35 ILCS 200/15-10                                                    
        Further amends the Property Tax  Code  to  make  changes  to  the      
   provision  concerning  procedures  for  certification of an exemption.      
   Provides that annual application for  homestead  exemptions  shall  be      
   filed   as   provided  in  the  senior  citizens  homestead  exemption      
   provisions, the senior citizens assessment freeze homestead  exemption      
   provisions,   and   the   general   homestead   exemption  provisions,      
   respectively. Removes the reference to the senior  citizens  homestead      
   exemption  provisions  and  the general homestead exemption provisions      
   from a list of exemptions for which the titleholder or  owner  of  the      
   beneficial  interest  in  any  property  is  not required to submit an      
   annual filing. Effective immediately.                                       
        SENATE AMENDMENT NO. 3.                                                
          Adds reference to:                                                   
          35 ILCS 200/21-251 new                                               
          35 ILCS 200/21-315                                                   
          35 ILCS 200/21-320                                                   
          35 ILCS 200/21-325                                                   
          35 ILCS 200/21-330                                                   
          35 ILCS 200/21-335                                                   
        Deletes everything  after  the  enacting  clause.  Reinserts  the      
   provisions concerning the administrative sales in error declaration by      
   the  county  collector with a few changes. Reinserts the provisions of      
   Senate Amendment No. 2. Further amends the Property Tax Code. Provides      
   for a registry of owners of certificates of purchase to be  maintained      
   by  the  county  clerk to permanently record the names, addresses, and      
   telephone numbers of owners or assignees of certificates  of  purchase      
   issued  pursuant  to  any  tax sale conducted under the Code. Provides      
   that assignees of a certificate of purchase may elect to  register  in      
   counties  with 3,000,000 or more inhabitants and that the county clerk      
   of counties with less than 3,000,000 inhabitants may determine whether      
   registration by assignees is voluntary or mandatory. Provides that  if      
   notice  is  required  to  be  given  to  the owner of a certificate of      
   purchase  in  any  proceeding,  whether  judicial  or  administrative,      
   affecting a tax sale conducted under any provision of  the  Code,  the      
   notice  may be directed to the most recent owner of the certificate of      
   purchase appearing in the county clerk's registry and that any  notice      
   that  has  been  directed in accordance with these provisions shall be      
   conclusively presumed to be properly directed  to  the  owner  of  the      
   certificate  of purchase for all purposes related to the proceeding in      
   which the notice is given. Makes  other  changes  to  accommodate  the      
   changes  concerning the registry and the administrative sales in error      
   provisions. Makes other changes. Effective immediately.                     
        HOUSE AMENDMENT NO. 1.                                                 
        Amends the  Property  Tax  Code.  Provides  that  an  application      
   (rather  than an annual application) for homestead exemptions shall be      
   filed as provided for in the senior citizens homestead exemption,  the      
   senior citizens assessment freeze homestead exemption, and the general      
   homestead exemption.                                                        
 
Last action on Bill: PUBLIC ACT.............................. 92-0729

   Last action date: JUL-25-2002

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   1     SENATE -   3


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