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| Public Act 093-0899 |
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AN ACT concerning taxes.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Section 21-135 as follows:
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(35 ILCS 200/21-135)
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Sec. 21-135. Mailed notice of application for judgment and | ||||
sale. Not less
than 15 days before the date of application for | ||||
judgment and sale of delinquent
properties, the county | ||||
collector shall mail, by registered or certified mail, a
notice | ||||
of the forthcoming application for judgment and sale to the | ||||
person shown
by the current collector's warrant book to be the | ||||
party in whose name the taxes
were last assessed or to the | ||||
current owner of record and, if applicable, to the party | ||||
specified under Section
15-170. The notice shall include the | ||||
intended dates of application for judgment
and sale and | ||||
commencement of the sale, and a description of the properties. | ||||
The
county collector must present proof of the mailing to the | ||||
court along with the
application for judgement.
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In counties with less than 3,000,000 inhabitants, a copy of | ||||
this notice shall
also be mailed by the county collector by | ||||
registered or certified mail to any
lienholder of record who | ||||
annually requests a copy of the notice. The failure of
the | ||||
county collector to mail a notice or its non-delivery to the | ||||
lienholder
shall not affect the validity of the judgment.
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In counties with 3,000,000 or more inhabitants, notice | ||||
shall not be mailed to
any person when, under Section 14-15, a | ||||
certificate of error has been executed
by the county assessor | ||||
or by both the
county assessor and board of
appeals (until the | ||||
first Monday in December 1998 and the board of
review
beginning
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the first Monday in December 1998 and thereafter),
except as | ||||
provided by court order under Section 21-120.
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The collector shall collect $10 from the proceeds of each | ||
sale to cover
the costs of registered or certified mailing and | ||
the costs of advertisement
and publication.
If a taxpayer pays | ||
the taxes on the property after the notice of the
forthcoming | ||
application for judgment and sale is mailed but before the sale | ||
is
made, then the collector shall collect $10 from the taxpayer | ||
to cover the costs
of registered or certified mailing and the | ||
costs of advertisement and
publication.
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(Source: P.A. 89-126, eff. 7-11-95; 89-671, eff. 8-14-96; | ||
90-334, eff.
8-8-97.)
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Section 10. The Mobile Home Local Services Tax Enforcement | ||
Act is amended by changing Section 80 as follows:
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(35 ILCS 516/80)
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Sec. 80. Mailed notice of application for judgment and | ||
sale. Not less
than 15 days before the date of application for | ||
judgment and sale of delinquent
mobile homes, the county | ||
collector shall mail, by registered or certified mail,
a notice | ||
of the forthcoming application for judgment and sale to the | ||
person
shown by the current collector's warrant book to be the | ||
party in whose name the
taxes were last computed or to the | ||
current owner of record. The notice shall include the intended | ||
dates of
application for judgment and sale and commencement of | ||
the sale, and a
description of the mobile homes. The county | ||
collector must present proof of the
mailing to the court along | ||
with the application for judgement.
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In counties with less than 3,000,000 inhabitants, a copy of | ||
this notice shall
also be mailed by the county collector by | ||
registered or certified mail to any
lienholder of record who | ||
annually requests a copy of the notice. The failure of
the | ||
county collector to mail a notice or its non-delivery to the | ||
lienholder
shall not affect the validity of the judgment.
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The collector shall collect $10 from the proceeds of each | ||
sale to cover
the costs of registered or certified mailing and | ||
the costs of advertisement
and publication.
If a taxpayer pays | ||
the taxes on the mobile home after the notice of the
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forthcoming application for judgment and sale is mailed but | ||
before the sale is
made, then the collector shall collect $10 | ||
from the taxpayer to cover the costs
of registered or certified | ||
mailing and the costs of advertisement and
publication.
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(Source: P.A. 92-807, eff. 1-1-03.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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