1 | 1 | | 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2162 Introduced , by Rep. Margaret Croke SYNOPSIS AS INTRODUCED: 35 ILCS 200/22-80 Amends the Property Tax Code. Provides that a party who successfully contests the entry of an order directing the county clerk to issue a tax deed shall pay certain specified fees and costs to the tax deed grantee or the owner of the certificate of purchase. Provides that, in the case of a sale in error, interest accrues until the date of the order finding that the order directing the county clerk to issue a tax deed should be vacated (currently, until the date of payment). Effective immediately. LRB103 06062 HLH 51092 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2162 Introduced , by Rep. Margaret Croke SYNOPSIS AS INTRODUCED: 35 ILCS 200/22-80 35 ILCS 200/22-80 Amends the Property Tax Code. Provides that a party who successfully contests the entry of an order directing the county clerk to issue a tax deed shall pay certain specified fees and costs to the tax deed grantee or the owner of the certificate of purchase. Provides that, in the case of a sale in error, interest accrues until the date of the order finding that the order directing the county clerk to issue a tax deed should be vacated (currently, until the date of payment). Effective immediately. LRB103 06062 HLH 51092 b LRB103 06062 HLH 51092 b A BILL FOR |
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2 | 2 | | 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2162 Introduced , by Rep. Margaret Croke SYNOPSIS AS INTRODUCED: |
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3 | 3 | | 35 ILCS 200/22-80 35 ILCS 200/22-80 |
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4 | 4 | | 35 ILCS 200/22-80 |
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5 | 5 | | Amends the Property Tax Code. Provides that a party who successfully contests the entry of an order directing the county clerk to issue a tax deed shall pay certain specified fees and costs to the tax deed grantee or the owner of the certificate of purchase. Provides that, in the case of a sale in error, interest accrues until the date of the order finding that the order directing the county clerk to issue a tax deed should be vacated (currently, until the date of payment). Effective immediately. |
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6 | 6 | | LRB103 06062 HLH 51092 b LRB103 06062 HLH 51092 b |
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7 | 7 | | LRB103 06062 HLH 51092 b |
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8 | 8 | | A BILL FOR |
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9 | 9 | | HB2162LRB103 06062 HLH 51092 b HB2162 LRB103 06062 HLH 51092 b |
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10 | 10 | | HB2162 LRB103 06062 HLH 51092 b |
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11 | 11 | | 1 AN ACT concerning revenue. |
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12 | 12 | | 2 Be it enacted by the People of the State of Illinois, |
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13 | 13 | | 3 represented in the General Assembly: |
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14 | 14 | | 4 Section 5. The Property Tax Code is amended by changing |
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15 | 15 | | 5 Section 22-80 as follows: |
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16 | 16 | | 6 (35 ILCS 200/22-80) |
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17 | 17 | | 7 Sec. 22-80. Order of court setting aside tax deed; |
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18 | 18 | | 8 payments to holder of deed. |
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19 | 19 | | 9 (a) Any order of court vacating an order directing the |
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20 | 20 | | 10 county clerk to issue a tax deed based upon a finding that the |
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21 | 21 | | 11 property was not subject to taxation or special assessment, or |
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22 | 22 | | 12 that the taxes or special assessments had been paid prior to |
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23 | 23 | | 13 the sale of the property, or that the tax sale was otherwise |
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24 | 24 | | 14 void, shall declare the tax sale to be a sale in error pursuant |
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25 | 25 | | 15 to Section 21-310 of this Act. The order shall direct the |
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26 | 26 | | 16 county collector to refund to the tax deed grantee or his or |
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27 | 27 | | 17 her successors and assigns (or, if a tax deed has not yet |
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28 | 28 | | 18 issued, the holder of the certificate) the following amounts: |
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29 | 29 | | 19 (1) all taxes and special assessments purchased, paid, |
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30 | 30 | | 20 or redeemed by the tax purchaser or his or her assignee, or |
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31 | 31 | | 21 by the tax deed grantee or his or her successors and |
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32 | 32 | | 22 assigns, whether before or after entry of the order for |
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33 | 33 | | 23 tax deed, with interest at the rate of 1% per month from |
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36 | 36 | | |
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37 | 37 | | 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2162 Introduced , by Rep. Margaret Croke SYNOPSIS AS INTRODUCED: |
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38 | 38 | | 35 ILCS 200/22-80 35 ILCS 200/22-80 |
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39 | 39 | | 35 ILCS 200/22-80 |
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40 | 40 | | Amends the Property Tax Code. Provides that a party who successfully contests the entry of an order directing the county clerk to issue a tax deed shall pay certain specified fees and costs to the tax deed grantee or the owner of the certificate of purchase. Provides that, in the case of a sale in error, interest accrues until the date of the order finding that the order directing the county clerk to issue a tax deed should be vacated (currently, until the date of payment). Effective immediately. |
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41 | 41 | | LRB103 06062 HLH 51092 b LRB103 06062 HLH 51092 b |
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42 | 42 | | LRB103 06062 HLH 51092 b |
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43 | 43 | | A BILL FOR |
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49 | 49 | | 35 ILCS 200/22-80 |
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53 | 53 | | LRB103 06062 HLH 51092 b |
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63 | 63 | | HB2162 LRB103 06062 HLH 51092 b |
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66 | 66 | | HB2162- 2 -LRB103 06062 HLH 51092 b HB2162 - 2 - LRB103 06062 HLH 51092 b |
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67 | 67 | | HB2162 - 2 - LRB103 06062 HLH 51092 b |
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68 | 68 | | 1 the date each amount was paid until the date of the order |
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69 | 69 | | 2 finding that the order directing the county clerk to issue |
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70 | 70 | | 3 a tax deed should be vacated of payment pursuant to this |
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71 | 71 | | 4 Section; |
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72 | 72 | | 5 (2) all costs paid and posted to the judgment record |
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73 | 73 | | 6 and not included in paragraph (1) of this subsection (a); |
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74 | 74 | | 7 and |
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75 | 75 | | 8 (3) court reporter fees for the hearing on the |
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76 | 76 | | 9 application for tax deed and transcript thereof, cost of |
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77 | 77 | | 10 certification of tax deed order, cost of issuance of tax |
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78 | 78 | | 11 deed, and cost of recording of tax deed. |
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79 | 79 | | 12 (b) Except in those cases described in subsection (a) of |
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80 | 80 | | 13 this Section, and unless the court on motion of the tax deed |
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81 | 81 | | 14 petitioner extends the redemption period to a date not later |
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82 | 82 | | 15 than 3 years from the date of sale, any order of court finding |
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83 | 83 | | 16 that an order directing the county clerk to issue a tax deed |
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84 | 84 | | 17 should be vacated shall direct the party who successfully |
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85 | 85 | | 18 contested the entry of the order to pay to the tax deed grantee |
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86 | 86 | | 19 or his or her successors and assigns (or, if a tax deed has not |
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87 | 87 | | 20 yet issued, the holder of the certificate) within 90 days |
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88 | 88 | | 21 after the date of the finding: |
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89 | 89 | | 22 (1) the amount necessary to redeem the property from |
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90 | 90 | | 23 the sale as of the last day of the period of redemption, |
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91 | 91 | | 24 except that, if the sale is a scavenger sale pursuant to |
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92 | 92 | | 25 Section 21-260 of this Act, the redemption amount shall |
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93 | 93 | | 26 not include an amount equal to all delinquent taxes on |
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99 | 99 | | HB2162 - 2 - LRB103 06062 HLH 51092 b |
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102 | 102 | | HB2162- 3 -LRB103 06062 HLH 51092 b HB2162 - 3 - LRB103 06062 HLH 51092 b |
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103 | 103 | | HB2162 - 3 - LRB103 06062 HLH 51092 b |
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104 | 104 | | 1 such property which taxes were delinquent at the time of |
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105 | 105 | | 2 sale; and |
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106 | 106 | | 3 (2) amounts in satisfaction of municipal liens paid by |
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107 | 107 | | 4 the tax purchaser or his or her assignee; , and the amounts |
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108 | 108 | | 5 specified in paragraphs (1) and (3) of subsection (a) of |
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109 | 109 | | 6 this Section, to the extent the amounts are not included |
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110 | 110 | | 7 in paragraph (1) of this subsection (b). |
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111 | 111 | | 8 (3) court reporter fees for the hearing on the |
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112 | 112 | | 9 application for tax deed and fees for the transcript of |
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113 | 113 | | 10 that hearing; |
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114 | 114 | | 11 (4) the cost of certification of the tax deed order; |
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115 | 115 | | 12 (5) the costs of issuing the tax deed and recording |
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116 | 116 | | 13 the tax deed; |
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117 | 117 | | 14 (6) all taxes and special assessments purchased, paid, |
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118 | 118 | | 15 or redeemed by the tax purchaser or his or her assignee, or |
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119 | 119 | | 16 by the tax deed grantee or his or her successors and |
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120 | 120 | | 17 assigns, whether before or after entry of the order for |
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121 | 121 | | 18 tax deed, and not included in the amount necessary to |
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122 | 122 | | 19 redeem the property from the sale as of the last day of the |
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123 | 123 | | 20 period of redemption, with interest at the rate of 1% per |
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124 | 124 | | 21 month from the date each amount was paid until the date of |
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125 | 125 | | 22 the order finding that the order directing the county |
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126 | 126 | | 23 clerk to issue a tax deed should be vacated; and |
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127 | 127 | | 24 (5) interest, at the rate of 1% per month from the last |
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128 | 128 | | 25 day of the period of redemption until the date of the order |
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129 | 129 | | 26 finding that the order directing the county clerk to issue |
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135 | 135 | | HB2162 - 3 - LRB103 06062 HLH 51092 b |
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138 | 138 | | HB2162- 4 -LRB103 06062 HLH 51092 b HB2162 - 4 - LRB103 06062 HLH 51092 b |
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139 | 139 | | HB2162 - 4 - LRB103 06062 HLH 51092 b |
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140 | 140 | | 1 a tax deed should be vacated, on any subsequent taxes and |
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141 | 141 | | 2 special assessments included in the amount necessary to |
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142 | 142 | | 3 redeem the property from the sale as of the last day of the |
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143 | 143 | | 4 period of redemption. |
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144 | 144 | | 5 If the payment is not made within the 90-day period, the |
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145 | 145 | | 6 petition to vacate the order directing the county clerk to |
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146 | 146 | | 7 issue a tax deed shall be denied with prejudice, and the order |
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147 | 147 | | 8 directing the county clerk to issue a tax deed shall remain in |
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148 | 148 | | 9 full force and effect. No final order vacating any order |
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149 | 149 | | 10 directing the county clerk to issue a tax deed shall be entered |
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150 | 150 | | 11 pursuant to this subsection (b) until the payment has been |
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151 | 151 | | 12 made. |
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152 | 152 | | 13 (Source: P.A. 91-357, eff. 7-29-99.) |
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153 | 153 | | 14 Section 99. Effective date. This Act takes effect upon |
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154 | 154 | | 15 becoming law. |
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160 | 160 | | HB2162 - 4 - LRB103 06062 HLH 51092 b |
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