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Public Act 094-0358
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| HB0515 Enrolled |
LRB094 05075 BDD 35111 b |
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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 Mobile Home Local Services Tax Act is |
amended by changing Section 11 and adding Section 2.2 as |
follows:
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(35 ILCS 515/2.2 new)
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Sec. 2.2. Abandoned mobile home defined. As used in this |
Act, "abandoned mobile home" means a mobile home that has no |
owner currently residing in the mobile home or authorized |
tenant of the owner currently residing in the mobile home to |
the best knowledge of the mobile home park owner.
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(35 ILCS 515/11) (from Ch. 120, par. 1211)
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Sec. 11. Before any mobile home subject to the tax imposed |
by this
Act may be moved, the transporting company must obtain |
a permit from the
county treasurer certifying that the tax on |
the mobile home has been
paid for the current tax period and |
all previous tax periods for which taxes
remain due. It shall |
be a Class B misdemeanor for
any person or entity to move any |
mobile home or cause it to be moved a
distance of more than one |
mile without having received such permit from
the taxpayer. It |
shall be a Class B misdemeanor for any taxpayer to
move any |
mobile home or cause it to be moved a distance of more than one
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mile without such permit having been issued by the county |
treasurer.
This Section does not apply to (i) any person or |
entity who moves a mobile
home
or causes it to be moved |
pursuant to a court order, nor does this
Section apply to any |
person or municipality that moves a mobile home under the
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Abandoned Mobile Home Act or (ii) a mobile home park owner that |
moves an abandoned mobile home for its disposal as scrap or |
otherwise without further use as a mobile home.
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(Source: P.A. 88-516.)
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Section 10. The Mobile Home Local Services Tax Enforcement |
Act is amended by changing Sections 395 and 402 as follows:
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(35 ILCS 516/395)
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Sec. 395. Reimbursement of municipality before issuance of |
tax
certificate of title. Except in any proceeding in which the |
tax purchaser is a county acting as trustee for taxing |
districts as provided in Section 35, an order for the issuance |
of a tax certificate of title
under this Act shall not be |
entered affecting the title to or interest in any
mobile home |
in which a city, village, or incorporated town has an interest
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under the police and welfare power by
advancements made from |
public funds, until the purchaser or assignee makes
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reimbursement to the city, village, or incorporated town of the |
money so
advanced or the city, village, or town waives its lien |
on the mobile home for
the money so advanced. However, in lieu |
of reimbursement or waiver, the
purchaser or his or her
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assignee may make application for and the court shall order |
that the tax
purchase be set aside as a sale in error. A filing |
or appearance fee shall not
be required of a city, village, or |
incorporated town seeking to enforce its
claim under this |
Section in a tax certificate of title proceeding.
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The changes made by this amendatory Act of the 94th General |
Assembly are intended to be declarative of existing law.
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(Source: P.A. 92-807, eff. 1-1-03.)
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(35 ILCS 516/402)
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Sec. 402. Mobile homes located in manufactured home |
community;
requirements. |
(a) A
The person, other than a county acting as trustee for |
taxing districts, as provided in Section 35, who has a |
certificate of purchase and obtains a court
order directing the |
issuance of a tax certificate of title under Section 400
for a |
mobile home located on a lot in a manufactured home community |
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is liable
for lot rent (at the prevailing rate) beginning on |
the date of the entry of the
court order and shall either (i) |
qualify for tenancy in the manufactured home
community in |
accordance with the community's normal tenant qualification |
and
screening procedures or (ii) remove the mobile home from |
the lot no later than
30 days after the date of the entry of the |
court order. |
(b) A county acting as trustee for taxing districts, as |
provided in Section 35, that obtains a court order directing |
the issuance of a tax certificate of title to the county as |
trustee, under Section 400, for a mobile home located on a lot |
in a manufactured home community must remove the mobile home |
from the lot no later than 30 days after the date of the entry |
of the court order.
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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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