| ||||
Public Act 097-0557 | ||||
| ||||
| ||||
AN ACT concerning revenue.
| ||||
Be it enacted by the People of the State of Illinois,
| ||||
represented in the General Assembly:
| ||||
Section 5. The Property Tax Code is amended by changing | ||||
Sections 1-120, 21-110, 21-165, 21-205, 21-225, 21-305, 22-5, | ||||
22-10, and 22-25 and by adding Section 21-118 as follows:
| ||||
(35 ILCS 200/1-120)
| ||||
Sec. 1-120. Property Index Number or Permanent Index | ||||
Number ; PIN. A number used to identify a
parcel of property for | ||||
assessment and taxation purposes. The index number
shall | ||||
constitute a sufficient description of the property to which it | ||||
has been
assigned, wherever a description is required by this | ||||
Code. "Property Index Number" and "Permanent Index Number" | ||||
shall be construed to be interchangeable terms. | ||||
The changes to this Section made by this amendatory Act of | ||||
the 97th General Assembly shall be construed as being | ||||
declaratory of existing law and not as a new enactment.
| ||||
(Source: P.A. 88-455.)
| ||||
(35 ILCS 200/21-110)
| ||||
Sec. 21-110.
Published notice of annual application for | ||||
judgment and sale;
delinquent taxes. At any time after all | ||||
taxes have become delinquent in any year, the Collector shall |
publish an advertisement,
giving notice of the intended | ||
application for judgment and sale of the
delinquent properties. | ||
The advertisement may include the street address on file with | ||
the county collector, if available, and shall include the PIN | ||
number of each delinquent property. Except as provided below, | ||
the advertisement shall be in
a
newspaper published in the | ||
township or road district in which the properties
are located. | ||
If there is no newspaper published in the township or road
| ||
district, then the notice shall be published in some newspaper | ||
in the same
county as the township or road district, to be | ||
selected by the county
collector. When the property is in a | ||
city with more than 1,000,000
inhabitants, the advertisement | ||
may be in any newspaper published in the same
county. When the | ||
property is in an incorporated town which has superseded a
| ||
civil township, the advertisement shall be in a newspaper | ||
published in the
incorporated town or if there is no such | ||
newspaper, then in a newspaper
published in the county.
| ||
The provisions of this Section relating to the time when | ||
the Collector
shall advertise intended application for | ||
judgment for sale are subject to
modification by the governing | ||
authority of a county in accordance with the
provisions of | ||
subsection (c) of Section 21-40.
| ||
(Source: P.A. 88-455; 88-518; 89-126, eff. 7-11-95.)
| ||
(35 ILCS 200/21-118 new) | ||
Sec. 21-118. Tax sale; online database. At least 10 days |
prior to any tax sale authorized under this Article 21, the | ||
county collector may post on his or her website a list of all | ||
properties that are eligible to be sold at the sale. The list | ||
shall include the street address on file with the county | ||
collector, if available, and shall include the PIN number | ||
assigned to the property. The list may not include the name of | ||
the property owner.
| ||
(35 ILCS 200/21-165)
| ||
Sec. 21-165. Payment of delinquent tax before sale. Any | ||
person owning or
claiming properties upon which application for | ||
judgment is applied for
and any lienholder of record may, in
| ||
person or by agent, pay the taxes, and costs due, or in | ||
counties with 3,000,000
or more inhabitants, the taxes, special | ||
assessments, interest and costs due, to
the county collector at | ||
any time on or before the business day immediately preceding | ||
the day the taxes are sold, and the collector must accept those | ||
payments. A home rule unit may not regulate the hours and | ||
procedures employed by the county collector in a
manner that is | ||
inconsistent with this Section. No deadline for the payment of | ||
taxes, special assessments, interest, or costs may be imposed | ||
by any county, including a home rule unit, if the deadline is | ||
inconsistent with this Section. This Section is a limitation | ||
under
subsection (i) of Section 6 of Article VII of the | ||
Illinois Constitution on
the concurrent exercise by home rule | ||
units of powers and functions exercised by
the State. sale.
|
(Source: P.A. 92-267, eff. 1-1-02.)
| ||
(35 ILCS 200/21-205)
| ||
Sec. 21-205. Tax sale procedures. The collector, in person | ||
or by deputy,
shall attend, on the day and in the place | ||
specified in the notice for the sale
of property for taxes, and | ||
shall, between 9:00 a.m. and 4:00 p.m., or later at
the | ||
collector's discretion, proceed to offer for sale, separately | ||
and in
consecutive order, all property in the list on which the | ||
taxes, special
assessments, interest or costs have not been | ||
paid. However, in any county with
3,000,000 or more | ||
inhabitants, the offer for sale shall be made between 8:00
a.m. | ||
and 8:00 p.m. The collector's office shall be kept open during | ||
all hours
in which the sale is in progress. The sale shall be | ||
continued from day to day,
until all property in the delinquent | ||
list has been offered for sale. However,
any city, village or | ||
incorporated town interested in the collection of any tax
or | ||
special assessment, may, in default of bidders, withdraw from | ||
collection the
special assessment levied against any property | ||
by the corporate authorities of
the city, village or | ||
incorporated town. In case of a withdrawal, there shall be
no | ||
sale of that property on account of the delinquent special | ||
assessment
thereon.
| ||
Until the effective date of this amendatory Act of the 97th | ||
General Assembly, in In every sale of property pursuant to the | ||
provisions of this Code, the collector may employ any automated |
means that the collector deems appropriate . Beginning on the | ||
effective date of this amendatory Act of the 97th General | ||
Assembly, either (i) the collector shall employ an automated | ||
bidding system that is programmed to accept the lowest | ||
redemption price bid by an eligible tax purchaser, subject to | ||
the penalty percentage limitation set forth in Section 21-215, | ||
or (ii) all tax sales shall be digitally recorded with video | ||
and audio. All , provided that bidders are required to | ||
personally attend the sale and, if automated means are used, | ||
all hardware and software used with respect to those automated | ||
means must be certified by the Department and re-certified by | ||
the Department every 5 years. If the tax sales are digitally | ||
recorded and no automated bidding system is used, then the | ||
recordings shall be maintained by the collector for a period of | ||
at least 3 years from the date of the tax sale . The changes | ||
made by this amendatory Act of the 94th General Assembly are | ||
declarative of existing law.
| ||
(Source: P.A. 94-922, eff. 1-1-07.)
| ||
(35 ILCS 200/21-225)
| ||
Sec. 21-225. Forfeited property. Every property offered at | ||
public sale, and
not sold for want of bidders, unless it is | ||
released from sale by the withdrawal
from collection of a | ||
special assessment levied thereon, shall be forfeited to
the | ||
State of Illinois. However, when the court, county clerk and | ||
county
treasurer certify that the taxes and special assessments |
not withdrawn from
collection on forfeited property equal or | ||
exceed the actual value of the
property, the county collector | ||
shall, on the receipt of such certificate, offer
the property | ||
for sale to the highest bidder, after first giving 10 days'
| ||
notice in counties with less than 10,000 inhabitants, according | ||
to the most recent federal decennial census, and 30 days' | ||
notice in all other counties , in the manner described in | ||
Sections 21-110 and 21-115, of the time
and place of sale, | ||
together with a description of the property to be offered. A
| ||
certificate of purchase shall be issued to the purchaser at the | ||
sale as in
other cases provided in this Code. The county | ||
collector shall receive credit in
the settlement with the | ||
taxing bodies for which the tax was levied for the
amount not | ||
realized by the sale. The amount received from the sale shall | ||
be
paid by the collector, pro rata, to the taxing bodies | ||
entitled to it.
| ||
(Source: Laws 1965, p. 631; P.A. 88-455.)
| ||
(35 ILCS 200/21-305)
| ||
Sec. 21-305. Payments from Indemnity Fund.
| ||
(a) Any owner of property sold under any provision of this | ||
Code who
sustains loss or damage by
reason of the issuance of a | ||
tax deed under Section 21-445 or 22-40 and who is
barred or is | ||
in any way
precluded from bringing an action for the recovery | ||
of the property shall have
the right to indemnity for the
loss | ||
or damage sustained, limited as follows:
|
(1) An owner who resided on property that contained 4 | ||
or less dwelling
units on the last day
of the period of | ||
redemption and who is equitably entitled to compensation | ||
for
the loss or damage sustained
has the right to | ||
indemnity. An equitable indemnity award shall be limited to
| ||
the fair cash value of the
property as of the date the tax | ||
deed was issued less any mortgages or liens on
the | ||
property, and the award will
not exceed $99,000. The Court | ||
shall liberally construe this equitable
entitlement | ||
standard to provide
compensation wherever, in the | ||
discretion of the Court, the equities warrant the
action.
| ||
An owner of a property that contained 4 or less | ||
dwelling units who requests
an award in excess of
$99,000 | ||
must prove that the loss of his or her property was not | ||
attributable to
his or her own fault or
negligence before | ||
an award in excess of $99,000 will be granted.
| ||
(2) An owner who sustains the loss or damage of any | ||
property occasioned
by reason of the
issuance of a tax | ||
deed, without fault or negligence of his or her own, has | ||
the
right to indemnity limited to the
fair cash value of | ||
the property less any mortgages or liens on the property.
| ||
In determining the existence of
fault or negligence, the | ||
court shall consider whether the owner exercised
ordinary | ||
reasonable diligence under
all of the relevant | ||
circumstances.
| ||
(3) In determining the fair cash value of property less |
any mortgages or
liens on the
property, the fair cash value | ||
shall be reduced by the principal amount of all
taxes paid | ||
by the tax purchaser
or his or her assignee before the | ||
issuance of the tax deed.
| ||
(4) If an award made under paragraph (1) or (2) is | ||
subject to a reduction
by the amount of
an outstanding | ||
mortgage or lien on the property, other than the principal
| ||
amount of all taxes paid by the tax
purchaser or his or her | ||
assignee before the issuance of the tax deed and the
| ||
petitioner would be personally
liable to the mortgagee or | ||
lienholder for all or part of that reduction amount,
the | ||
court shall order an
additional indemnity award to be paid | ||
directly to the mortgagee or lienholder
sufficient to | ||
discharge the
petitioner's personal liability. The court, | ||
in its discretion, may order the
joinder of the mortgagee | ||
or
lienholder as an additional party to the indemnity | ||
action.
| ||
(b) Indemnity fund; subrogation.
| ||
(1) Any person claiming indemnity hereunder
shall | ||
petition the
Court which ordered the tax deed to issue, | ||
shall name the County Treasurer, as
Trustee of the | ||
indemnity fund, as defendant to the petition, and shall ask | ||
that
judgment be entered against the County Treasurer, as | ||
Trustee, in the amount of
the indemnity sought. The | ||
provisions of the Civil Practice Law shall apply to
| ||
proceedings under the petition, except that neither the |
petitioner nor County
Treasurer shall be entitled to trial | ||
by jury on the issues presented in the
petition. The Court | ||
shall liberally construe this Section to provide
| ||
compensation wherever in the discretion of the Court the | ||
equities warrant such
action.
| ||
(2) The County Treasurer, as Trustee of the indemnity | ||
fund, shall be
subrogated to all parties in whose favor | ||
judgment may be rendered against him
or her, and by third | ||
party complaint may bring in as a defendant any
person,
| ||
other than the tax deed grantee and its successors in | ||
title, not a party to the
action who is or may be liable to | ||
him or her, as subrogee, for all
or part of the | ||
petitioner's claim against him or her.
| ||
(c) Any contract involving the proceeds of a judgment for | ||
indemnity under
this Section, between the
tax deed grantee or | ||
its successors in title and the indemnity petitioner or his
or | ||
her successors, shall be in
writing. In any action brought | ||
under Section 21-305, the Collector shall be
entitled to | ||
discovery regarding,
but not limited to, the following:
| ||
(1) the identity of all persons beneficially | ||
interested in the contract,
directly or indirectly,
| ||
including at least the following information: the names and | ||
addresses of any
natural
persons; the place of | ||
incorporation of any corporation and the names and
| ||
addresses of its
shareholders unless it is publicly held; | ||
the names and addresses of all general
and limited
partners |
of any partnership; the names and addresses of all persons | ||
having an
ownership
interest in any entity doing business | ||
under an assumed name, and the county in
which the
assumed | ||
business name is registered; and the nature and extent of | ||
the interest
in the
contract of each person identified;
| ||
(2) the time period during which the contract was | ||
negotiated and agreed
upon, from the date
of the first | ||
direct or indirect contact between any of the contracting | ||
parties
to the date of its
execution;
| ||
(3) the name and address of each natural person who | ||
took part in
negotiating the contract,
and the identity and | ||
relationship of the party that the person represented in
| ||
the
negotiations; and
| ||
(4) the existence of an agreement for payment of | ||
attorney's fees by or on
behalf of each
party.
| ||
Any information disclosed during discovery may be subject | ||
to protective order
as deemed appropriate by
the court. The | ||
terms of the contract shall not be used as evidence of value.
| ||
(d) A petition of indemnity under this Section must be | ||
filed within 10 years after the date the tax deed was issued. | ||
(Source: P.A. 91-564, eff. 8-14-99.)
| ||
(35 ILCS 200/22-5)
| ||
Sec. 22-5. Notice of sale and redemption rights. In order | ||
to be
entitled to a tax deed, within 4 months and 15 days after | ||
any
sale held under this Code, the purchaser
or his or her |
assignee shall deliver to the county clerk a notice
to be given | ||
to the party in whose name the taxes are last assessed as
shown | ||
by the most recent tax collector's warrant books, in at least | ||
10
point type in the following form completely filled in:
| ||
TAKE NOTICE
| ||
County of ...............................................
| ||
Date Premises Sold ......................................
| ||
Certificate No. .........................................
| ||
Sold for General Taxes of (year) ........................
| ||
Sold for Special Assessment of (Municipality)
| ||
and special assessment number ...........................
| ||
Warrant No. ............... Inst. No. .................
| ||
THIS PROPERTY HAS BEEN SOLD FOR
| ||
DELINQUENT TAXES
| ||
Property located at .........................................
| ||
Legal Description or Property Permanent Index No. ............
| ||
.............................................................
| ||
.............................................................
| ||
This notice is to advise you that the above property has | ||
been
sold for delinquent taxes and that the period of | ||
redemption from
the sale will expire on .....................
| ||
This notice is also to advise you that a petition will be | ||
filed for a
tax deed which will transfer title and the right to | ||
possession of this
property if redemption is not made on or | ||
before ......................................................
| ||
At the date of this notice the total amount which you must |
pay in order
to redeem the above property is ................
| ||
YOU ARE URGED TO REDEEM IMMEDIATELY TO
| ||
PREVENT LOSS OF PROPERTY
| ||
Redemption can be made at any time on or before .... by | ||
applying to
the County Clerk of .... County, Illinois at the | ||
Office of the County Clerk County Court House in
...., | ||
Illinois.
| ||
The above amount is subject to increase at 6 month | ||
intervals from the
date of sale. Check with the county clerk as | ||
to the exact amount you owe
before redeeming. Payment must be | ||
made by certified check, cashier's check,
money order, or in | ||
cash.
| ||
For further information contact the County Clerk
| ||
ADDRESS:............................
| ||
TELEPHONE:..........................
| ||
...............................
| ||
Purchaser or Assignee
| ||
Dated (insert date).
| ||
Within 10 days after receipt of said notice, the county | ||
clerk shall mail
to the addresses supplied by the purchaser or | ||
assignee, by registered or
certified mail, copies of said | ||
notice to the party in whose name the taxes
are last assessed | ||
as shown by the most recent tax collector's warrant books.
The | ||
purchaser or assignee shall pay to the clerk postage plus the |
sum of $10.
The clerk shall write or stamp the date of | ||
receiving the notices upon the
copies of the notices, and | ||
retain one copy.
| ||
The changes to this Section made by this amendatory Act of | ||
the 97th General Assembly apply only to tax sales that occur on | ||
or after the effective date of this amendatory Act of the 97th | ||
General Assembly. | ||
(Source: P.A. 94-380, eff. 7-29-05.)
| ||
(35 ILCS 200/22-10)
| ||
Sec. 22-10. Notice of expiration of period of redemption. A | ||
purchaser or assignee shall not be entitled to a tax deed to | ||
the
property sold unless, not less than 3 months nor more than | ||
6 months prior to
the expiration of the period of redemption, | ||
he or she gives notice of the
sale and the date of expiration | ||
of the period of redemption to the
owners, occupants, and | ||
parties interested in the property, including any
mortgagee of | ||
record, as provided below.
| ||
The Notice to be given to the parties shall be in at least | ||
10 point
type in the following form completely filled in:
| ||
TAX DEED NO. .................... FILED ....................
| ||
TAKE NOTICE
| ||
County of ...............................................
| ||
Date Premises Sold ......................................
| ||
Certificate No. ........................................
| ||
Sold for General Taxes of (year) ........................
|
Sold for Special Assessment of (Municipality)
| ||
and special assessment number ...........................
| ||
Warrant No. ................ Inst. No. .................
| ||
THIS PROPERTY HAS BEEN SOLD FOR
| ||
DELINQUENT TAXES
| ||
Property located at .........................................
| ||
Legal Description or Property Index No. .....................
| ||
.............................................................
| ||
.............................................................
| ||
This notice is to advise you that the above property has
| ||
been sold for delinquent taxes and that the period of
| ||
redemption from the sale will expire on .....................
| ||
.............................................................
| ||
The amount to redeem is subject to increase at 6 month | ||
intervals from
the date of sale and may be further increased if | ||
the purchaser at the tax
sale or his or her assignee pays any | ||
subsequently accruing taxes or special
assessments to redeem | ||
the property from subsequent forfeitures or tax sales.
Check | ||
with the county clerk as to the exact amount you owe before | ||
redeeming.
| ||
This notice is also to advise you that a petition has been | ||
filed for
a tax deed which will transfer title and the right to | ||
possession of this
property if redemption is not made on or | ||
before ......................................................
| ||
This matter is set for hearing in the Circuit Court of this | ||
county in
...., Illinois on .....
|
You may be present at this hearing but your right to redeem | ||
will
already have expired at that time.
| ||
YOU ARE URGED TO REDEEM IMMEDIATELY
| ||
TO PREVENT LOSS OF PROPERTY
| ||
Redemption can be made at any time on or before .... by | ||
applying to
the County Clerk of ...., County, Illinois at the | ||
Office of the County Clerk County Court House in
...., | ||
Illinois.
| ||
For further information contact the County Clerk
| ||
ADDRESS:....................
| ||
TELEPHONE:..................
| ||
..........................
| ||
Purchaser or Assignee.
| ||
Dated (insert date).
| ||
In counties with 3,000,000 or more inhabitants, the notice | ||
shall also state
the address, room number and time at which the | ||
matter is set for hearing.
| ||
The changes to this Section made by this amendatory Act of | ||
the 97th General Assembly apply only to matters in which a | ||
petition for tax deed is filed on or after the effective date | ||
of this amendatory Act of the 97th General Assembly. | ||
This amendatory Act of 1996 applies only to matters in | ||
which a petition for
tax deed is filed on or after the | ||
effective date of this amendatory Act of
1996.
|
The changes to this Section made by this amendatory Act of | ||
the 95th General Assembly apply only to matters in which a | ||
petition for tax deed is filed on or after the effective date | ||
of this amendatory Act of the 95th General Assembly.
| ||
(Source: P.A. 94-380, eff. 7-29-05; 95-477, eff. 6-1-08 .)
| ||
(35 ILCS 200/22-25)
| ||
Sec. 22-25. Mailed notice. In addition to the notice | ||
required to be served
not less than 3 months nor more than 6
| ||
months prior to the expiration of the
period of redemption, the | ||
purchaser or his or her assignee shall prepare
and deliver to | ||
the clerk of the Circuit Court of the county in which the
| ||
property is located, the notice provided for in this Section, | ||
together with the
statutory costs for mailing the notice by | ||
certified mail, return receipt
requested. The form of notice to | ||
be mailed by the clerk shall be
identical in form to that | ||
provided by Section 22-10 for service upon owners
residing upon | ||
the property sold, except that it shall bear the signature of | ||
the
clerk instead of the name of the purchaser or assignee and | ||
shall designate the parties to whom it is to
be mailed. The | ||
clerk may furnish the form. The clerk
shall promptly mail the | ||
notices delivered to him or her by certified mail,
return | ||
receipt requested. The certificate of the clerk that he or she | ||
has
mailed the notices, together with the return receipts, | ||
shall be filed
in and made a part of the court record. The | ||
notices shall be
mailed to the owners of the property at their |
last known addresses, and
to those persons who are entitled to | ||
service of notice as occupants.
| ||
The changes to this Section made by this amendatory Act of | ||
the 97th General Assembly shall be construed as being | ||
declaratory of existing law and not as a new enactment. | ||
The changes to this Section made by this amendatory Act of | ||
the 95th General Assembly apply only to matters in which a | ||
petition for tax deed is filed on or after the effective date | ||
of this amendatory Act of the 95th General Assembly.
| ||
(Source: P.A. 95-477, eff. 6-1-08 .)
| ||
Section 10. The Counties Code is amended by changing | ||
Section 3-10008 as follows:
| ||
(55 ILCS 5/3-10008) (from Ch. 34, par. 3-10008)
| ||
Sec. 3-10008. Office hours. Except as otherwise provided in | ||
this Section, the The county treasurer
shall keep his office | ||
open and attend to the
duties thereof from eight o'clock in the | ||
forenoon to five o'clock in the
afternoon on each working day | ||
excepting such days as under law are legal
holidays, and may | ||
close his office at 12 o'clock on Saturday of each week;
| ||
Provided, that the county treasurer shall not be compelled to | ||
open his
office before the hour of nine o'clock a. m. and, by | ||
permission of the
county board, the treasurer may close his | ||
office all day Saturday:
Provided, further, that , except with | ||
respect to the required office hours applicable to tax sales, |
the hours of opening and closing of the office of
the county | ||
treasurer may be changed and otherwise fixed and determined by
| ||
the county board of any county. Any such action taken by the | ||
county board
shall be by an appropriate resolution passed at a | ||
regular meeting. Notwithstanding the provisions of this | ||
Section or any other provision of law, the county treasurer | ||
must keep his or her office open from 8:00 a.m. until 4:00 p.m. | ||
on the business day before the commencement of a tax sale held | ||
in the county pursuant to Division 3.5 of Article 21 of the | ||
Property Tax Code and during the same hours each day the tax | ||
sale is pending. A home rule unit may not regulate the hours | ||
employed by the county treasurer in a
manner that is | ||
inconsistent with this Section. This Section is a limitation | ||
under
subsection (i) of Section 6 of Article VII of the | ||
Illinois Constitution on
the concurrent exercise by home rule | ||
units of powers and functions exercised by
the State.
| ||
(Source: P.A. 86-962.)
| ||
Section 99. Effective date. This Act takes effect July 1, | ||
2012.
|