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| Public Act 100-0243 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois, | ||||
represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Section 21-150 as follows:
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(35 ILCS 200/21-150)
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Sec. 21-150. Time of applying for judgment. Except as | ||||
otherwise provided in
this Section or by ordinance or | ||||
resolution enacted under subsection (c) of
Section 21-40, in | ||||
any county with fewer than 3,000,000 inhabitants, all | ||||
applications for judgment and order of sale for taxes and
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special assessments on delinquent properties shall be made | ||||
within 90 days after the second installment due date. In Cook | ||||
County, all applications for judgment and order of sale for | ||||
taxes and special assessments on delinquent properties shall be | ||||
made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, 2012 | ||||
for tax year 2010, (iii) by July 1, 2013 for tax year 2011, | ||||
(iv) by July 1, 2014 for tax year 2012, (v) by July 1, 2015 for | ||||
tax year 2013, (vi) by May 1, 2016 for tax year 2014, (vii) by | ||||
March 1, 2017 for tax year 2015, and (viii) by April 1 of the | ||||
next calendar year within 90 days after the second installment | ||||
due date for tax year 2016 and each tax year thereafter. In | ||||
those counties which have adopted an ordinance under Section
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21-40, the application for judgment and order of sale for | ||
delinquent taxes
shall be made in December. In the 10 years | ||
next following the completion of
a general reassessment of | ||
property in any county with 3,000,000 or more
inhabitants, made | ||
under an order of the Department, applications for judgment
and | ||
order of sale shall be made as soon as may be and on the day | ||
specified in
the advertisement required by Section 21-110 and | ||
21-115. If for any cause the
court is not held on the day | ||
specified, the cause shall stand continued, and it
shall be | ||
unnecessary to re-advertise the list or notice.
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Within 30 days after the day specified for the application | ||
for judgment the
court shall hear and determine the matter. If | ||
judgment is rendered, the sale
shall begin on the date within 5 | ||
business days specified in the notice as
provided in Section | ||
21-115. If the collector is prevented from advertising and
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obtaining judgment within the time periods specified by this | ||
Section, the collector may obtain
judgment at any time | ||
thereafter; but if the failure arises by the county
collector's | ||
not complying with any of the requirements of this Code, he or | ||
she
shall be held on his or her official bond for the full | ||
amount of all taxes and
special assessments charged against him | ||
or her. Any failure on the part of the
county collector shall | ||
not be allowed as a valid objection to the collection of
any | ||
tax or assessment, or to entry of a judgment against any | ||
delinquent
properties included in the application of the county | ||
collector.
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(Source: P.A. 97-637, eff. 12-16-11; 98-1101, eff. 8-26-14.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law. | ||