Illinois General Assembly - Full Text of Public Act 098-1162
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Public Act 098-1162


 

Public Act 1162 98TH GENERAL ASSEMBLY

  
  
  

 


 
Public Act 098-1162
 
SB2677 EnrolledLRB098 14653 HLH 49488 b

    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 21-355, 22-35, and 22-40 as follows:
 
    (35 ILCS 200/21-355)
    Sec. 21-355. Amount of redemption. Any person desiring to
redeem shall deposit an amount specified in this Section with
the county clerk of the county in which the property is
situated, in legal money of the United States, or by cashier's
check, certified check, post office money order or money order
issued by a financial institution insured by an agency or
instrumentality of the United States, payable to the county
clerk of the proper county. The deposit shall be deemed timely
only if actually received in person at the county clerk's
office prior to the close of business as defined in Section
3-2007 of the Counties Code on or before the expiration of the
period of redemption or by United States mail with a post
office cancellation mark dated not less than one day prior to
the expiration of the period of redemption. The deposit shall
be in an amount equal to the total of the following:
        (a) the certificate amount, which shall include all tax
    principal, special assessments, interest and penalties
    paid by the tax purchaser together with costs and fees of
    sale and fees paid under Sections 21-295 and 21-315 through
    21-335;
        (b) the accrued penalty, computed through the date of
    redemption as a percentage of the certificate amount, as
    follows:
            (1) if the redemption occurs on or before the
        expiration of 6 months from the date of sale, the
        certificate amount times the penalty bid at sale;
            (2) if the redemption occurs after 6 months from
        the date of sale, and on or before the expiration of 12
        months from the date of sale, the certificate amount
        times 2 times the penalty bid at sale;
            (3) if the redemption occurs after 12 months from
        the date of sale and on or before the expiration of 18
        months from the date of sale, the certificate amount
        times 3 times the penalty bid at sale;
            (4) if the redemption occurs after 18 months from
        the date of sale and on or before the expiration of 24
        months from the date of sale, the certificate amount
        times 4 times the penalty bid at sale;
            (5) if the redemption occurs after 24 months from
        the date of sale and on or before the expiration of 30
        months from the date of sale, the certificate amount
        times 5 times the penalty bid at sale;
            (6) if the redemption occurs after 30 months from
        the date of sale and on or before the expiration of 36
        months from the date of sale, the certificate amount
        times 6 times the penalty bid at sale.
            In the event that the property to be redeemed has
        been purchased under Section 21-405, the penalty bid
        shall be 12% per penalty period as set forth in
        subparagraphs (1) through (6) of this subsection (b).
        The changes to this subdivision (b)(6) made by this
        amendatory Act of the 91st General Assembly are not a
        new enactment, but declaratory of existing law.
        (c) The total of all taxes, special assessments,
    accrued interest on those taxes and special assessments and
    costs charged in connection with the payment of those taxes
    or special assessments, which have been paid by the tax
    certificate holder on or after the date those taxes or
    special assessments became delinquent together with 12%
    penalty on each amount so paid for each year or portion
    thereof intervening between the date of that payment and
    the date of redemption. In counties with less than
    3,000,000 inhabitants, however, a tax certificate holder
    may not pay all or part of an installment of a subsequent
    tax or special assessment for any year, nor shall any
    tender of such a payment be accepted, until after the
    second or final installment of the subsequent tax or
    special assessment has become delinquent or until after the
    holder of the certificate of purchase has filed a petition
    for a tax deed under Section 22.30. The person redeeming
    shall also pay the amount of interest charged on the
    subsequent tax or special assessment and paid as a penalty
    by the tax certificate holder. This amendatory Act of 1995
    applies to tax years beginning with the 1995 taxes, payable
    in 1996, and thereafter.
        (d) Any amount paid to redeem a forfeiture occurring
    subsequent to the tax sale together with 12% penalty
    thereon for each year or portion thereof intervening
    between the date of the forfeiture redemption and the date
    of redemption from the sale.
        (e) Any amount paid by the certificate holder for
    redemption of a subsequently occurring tax sale.
        (f) All fees paid to the county clerk under Section
    22-5.
        (g) All fees paid to the registrar of titles incident
    to registering the tax certificate in compliance with the
    Registered Titles (Torrens) Act.
        (h) All fees paid to the circuit clerk and the sheriff,
    a licensed or registered private detective, or the coroner
    in connection with the filing of the petition for tax deed
    and service of notices under Sections 22-15 through 22-30
    and 22-40 in addition to (1) a fee of $35 if a petition for
    tax deed has been filed, which fee shall be posted to the
    tax judgement, sale, redemption, and forfeiture record, to
    be paid to the purchaser or his or her assignee; (2) a fee
    of $4 if a notice under Section 22-5 has been filed, which
    fee shall be posted to the tax judgment, sale, redemption,
    and forfeiture record, to be paid to the purchaser or his
    or her assignee; (3) all costs paid to record a lis pendens
    notice in connection with filing a petition under this
    Code; and (4) if a petition for tax deed has been filed,
    all fees up to $150 per redemption paid to a registered or
    licensed title insurance company or title insurance agent
    for a title search to identify all owners, parties
    interested, and occupants of the property, to be paid to
    the purchaser or his or her assignee. The fees in (1) and
    (2) of this paragraph (h) shall be exempt from the posting
    requirements of Section 21-360. The costs incurred in
    causing notices to be served by a licensed or registered
    private detective under Section 22-15, may not exceed the
    amount that the sheriff would be authorized by law to
    charge if those notices had been served by the sheriff.
        (i) All fees paid for publication of notice of the tax
    sale in accordance with Section 22-20.
        (j) All sums paid to any county, city, village or
    incorporated town for reimbursement under Section 22-35.
        (k) All costs and expenses of receivership under
    Section 21-410, to the extent that these costs and expenses
    exceed any income from the property in question, if the
    costs and expenditures have been approved by the court
    appointing the receiver and a certified copy of the order
    or approval is filed and posted by the certificate holder
    with the county clerk. Only actual costs expended may be
    posted on the tax judgment, sale, redemption and forfeiture
    record.
(Source: P.A. 95-195, eff. 1-1-08; 96-231, eff. 1-1-10;
96-1067, eff. 1-1-11.)
 
    (35 ILCS 200/22-35)
    Sec. 22-35. Reimbursement of a county or municipality
before issuance of tax deed. Except in any proceeding in which
the tax purchaser is a county acting as a trustee for taxing
districts as provided in Section 21-90, an order for the
issuance of a tax deed under this Code shall not be entered
affecting the title to or interest in any property in which a
county, city, village or incorporated town has an interest
under the police and welfare power by advancements made from
public funds, until the purchaser or assignee makes
reimbursement to the county, city, village or incorporated town
of the money so advanced or the county, city, village, or town
waives its lien on the property for the money so advanced.
However, in lieu of reimbursement or waiver, the purchaser or
his or her 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
county, city, village or incorporated town seeking to enforce
its claim under this Section in a tax deed proceeding.
(Source: P.A. 93-490, eff. 8-8-03.)
 
    (35 ILCS 200/22-40)
    Sec. 22-40. Issuance of deed; possession.
    (a) If the redemption period expires and the property has
not been redeemed and all taxes and special assessments which
became due and payable subsequent to the sale have been paid
and all forfeitures and sales which occur subsequent to the
sale have been redeemed and the notices required by law have
been given and all advancements of public funds under the
police power made by a county, city, village or town under
Section 22-35 have been paid and the petitioner has complied
with all the provisions of law entitling him or her to a deed,
the court shall so find and shall enter an order directing the
county clerk on the production of the certificate of purchase
and a certified copy of the order, to issue to the purchaser or
his or her assignee a tax deed. The court shall insist on
strict compliance with Section 22-10 through 22-25. Prior to
the entry of an order directing the issuance of a tax deed, the
petitioner shall furnish the court with a report of proceedings
of the evidence received on the application for tax deed and
the report of proceedings shall be filed and made a part of the
court record.
    (b) If taxes for years prior to the year or years sold are
or become delinquent subsequent to the date of sale, the court
shall find that the lien of those delinquent taxes has been or
will be merged into the tax deed grantee's title if the court
determines that the tax deed grantee or any prior holder of the
certificate of purchase, or any person or entity under common
ownership or control with any such grantee or prior holder of
the certificate of purchase, was at no time the holder of any
certificate of purchase for the years sought to be merged. If
delinquent taxes are merged into the tax deed pursuant to this
subsection, the court shall enter an order declaring which
specific taxes have been or will be merged into the tax deed
title and directing the county treasurer and county clerk to
reflect that declaration in the warrant and judgment records;
provided, that no such order shall be effective until a tax
deed has been issued and timely recorded. Nothing contained in
this Section shall relieve any owner liable for delinquent
property taxes under this Code from the payment of the taxes
that have been merged into the title upon issuance of the tax
deed.
    (c) The county clerk is entitled to a fee of $10 in
counties of 3,000,000 or more inhabitants and $5 in counties
with less than 3,000,000 inhabitants for the issuance of the
tax deed. The clerk may not include in a tax deed more than one
property as listed, assessed and sold in one description,
except in cases where several properties are owned by one
person.
    Upon application the court shall, enter an order to place
the tax deed grantee or the grantee's successor in interest in
possession of the property and may enter orders and grant
relief as may be necessary or desirable to maintain the grantee
or the grantee's successor in interest in possession.
    (d) The court shall retain jurisdiction to enter orders
pursuant to subsections (b) and (c) of this Section. This
amendatory Act of the 92nd General Assembly and this amendatory
Act of the 95th General Assembly shall be construed as being
declarative of existing law and not as a new enactment.
(Source: P.A. 95-477, eff. 6-1-08.)
 
    Section 10. The Mobile Home Local Services Tax Enforcement
Act is amended by changing Section 395 as follows:
 
    (35 ILCS 516/395)
    Sec. 395. Reimbursement of a county or 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 county, city, village, or incorporated town has
an interest under the police and welfare power by advancements
made from public funds, until the purchaser or assignee makes
reimbursement to the county, city, village, or incorporated
town of the money so advanced or the county, 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 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 county, city, village, or incorporated town seeking to
enforce its claim under this Section in a tax certificate of
title proceeding.
    The changes made by this amendatory Act of the 94th General
Assembly are intended to be declarative of existing law.
(Source: P.A. 94-358, eff. 7-29-05.)

Effective Date: 6/1/2015