Illinois 2023-2024 Regular Session

Illinois House Bill HB3040 Compare Versions

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11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3040 Introduced , by Rep. Nicholas K. Smith SYNOPSIS AS INTRODUCED: See Index Amends the Property Tax Code. Modifies procedures relating to forfeited properties, including that the procedures relate to forfeiture of tax liens and certificates, rather than forfeiture of property, and that the tax liens and certificates are forfeited to the county rather than the State. Modifies when a court must declare a sale to be a sale in error and how refunds of costs and taxes are to be refunded (removing interest on costs and taxes paid). Provides that, if a sale is declared to be a sale in error, the tax certificate shall be forfeited to the county as trustee. Provides that vacant nonfarm property and property containing a residential structure with at least 7 units sold under the Code may be redeemed at any time before the expiration of one year (rather than 6 months) from the date of the sale (removing restrictions on the delinquency or forfeiture status of the property). Modifies other provisions relating to redemption of property, including the extension of the period of redemption. Modifies a provision relating to special assessments withdrawn (removing forfeiture language) and repeals other provisions about special assessments withdrawn or forfeited. Modifies provisions relating to notice of sale and redemption rights. Modifies various provisions concerning tax deeds. Repeals a provision concerning the denial of deeds. Makes other changes. Effective immediately. LRB103 28959 HLH 55345 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3040 Introduced , by Rep. Nicholas K. Smith SYNOPSIS AS INTRODUCED: See Index See Index Amends the Property Tax Code. Modifies procedures relating to forfeited properties, including that the procedures relate to forfeiture of tax liens and certificates, rather than forfeiture of property, and that the tax liens and certificates are forfeited to the county rather than the State. Modifies when a court must declare a sale to be a sale in error and how refunds of costs and taxes are to be refunded (removing interest on costs and taxes paid). Provides that, if a sale is declared to be a sale in error, the tax certificate shall be forfeited to the county as trustee. Provides that vacant nonfarm property and property containing a residential structure with at least 7 units sold under the Code may be redeemed at any time before the expiration of one year (rather than 6 months) from the date of the sale (removing restrictions on the delinquency or forfeiture status of the property). Modifies other provisions relating to redemption of property, including the extension of the period of redemption. Modifies a provision relating to special assessments withdrawn (removing forfeiture language) and repeals other provisions about special assessments withdrawn or forfeited. Modifies provisions relating to notice of sale and redemption rights. Modifies various provisions concerning tax deeds. Repeals a provision concerning the denial of deeds. Makes other changes. Effective immediately. LRB103 28959 HLH 55345 b LRB103 28959 HLH 55345 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3040 Introduced , by Rep. Nicholas K. Smith SYNOPSIS AS INTRODUCED:
33 See Index See Index
44 See Index
55 Amends the Property Tax Code. Modifies procedures relating to forfeited properties, including that the procedures relate to forfeiture of tax liens and certificates, rather than forfeiture of property, and that the tax liens and certificates are forfeited to the county rather than the State. Modifies when a court must declare a sale to be a sale in error and how refunds of costs and taxes are to be refunded (removing interest on costs and taxes paid). Provides that, if a sale is declared to be a sale in error, the tax certificate shall be forfeited to the county as trustee. Provides that vacant nonfarm property and property containing a residential structure with at least 7 units sold under the Code may be redeemed at any time before the expiration of one year (rather than 6 months) from the date of the sale (removing restrictions on the delinquency or forfeiture status of the property). Modifies other provisions relating to redemption of property, including the extension of the period of redemption. Modifies a provision relating to special assessments withdrawn (removing forfeiture language) and repeals other provisions about special assessments withdrawn or forfeited. Modifies provisions relating to notice of sale and redemption rights. Modifies various provisions concerning tax deeds. Repeals a provision concerning the denial of deeds. Makes other changes. Effective immediately.
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1111 1 AN ACT concerning revenue.
1212 2 Be it enacted by the People of the State of Illinois,
1313 3 represented in the General Assembly:
1414 4 Section 5. The Property Tax Code is amended by changing
1515 5 Sections 21-90, 21-145, 21-225, 21-235, 21-250, 21-310,
1616 6 21-315, 21-320, 21-325, 21-330, 21-335, 21-350, 21-370,
1717 7 21-385, 21-400, 21-430, 22-5, 22-10, 22-25, 22-30, 22-35,
1818 8 22-40, and 22-60 as follows:
1919 9 (35 ILCS 200/21-90)
2020 10 Sec. 21-90. Purchase and sale by county; forfeited taxes
2121 11 and distribution of proceeds.
2222 12 (a) When any property is delinquent, or is forfeited for
2323 13 each of 2 or more years, and is offered for sale under any of
2424 14 the provisions of this Code, the county board County Board of
2525 15 the county County in which the property is located, in its
2626 16 discretion, may bid, or, in the case of forfeited property,
2727 17 may apply to purchase it, in the name of the county County as
2828 18 trustee for all taxing districts having an interest in the
2929 19 property's taxes or special assessments for the nonpayment of
3030 20 which the property is sold. The presiding officer of the
3131 21 county board, with the advice and consent of the board Board,
3232 22 may appoint on its behalf some officer, or person, or entity to
3333 23 attend such sales, bid on tax liens and certificates, and act
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3737 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3040 Introduced , by Rep. Nicholas K. Smith SYNOPSIS AS INTRODUCED:
3838 See Index See Index
3939 See Index
4040 Amends the Property Tax Code. Modifies procedures relating to forfeited properties, including that the procedures relate to forfeiture of tax liens and certificates, rather than forfeiture of property, and that the tax liens and certificates are forfeited to the county rather than the State. Modifies when a court must declare a sale to be a sale in error and how refunds of costs and taxes are to be refunded (removing interest on costs and taxes paid). Provides that, if a sale is declared to be a sale in error, the tax certificate shall be forfeited to the county as trustee. Provides that vacant nonfarm property and property containing a residential structure with at least 7 units sold under the Code may be redeemed at any time before the expiration of one year (rather than 6 months) from the date of the sale (removing restrictions on the delinquency or forfeiture status of the property). Modifies other provisions relating to redemption of property, including the extension of the period of redemption. Modifies a provision relating to special assessments withdrawn (removing forfeiture language) and repeals other provisions about special assessments withdrawn or forfeited. Modifies provisions relating to notice of sale and redemption rights. Modifies various provisions concerning tax deeds. Repeals a provision concerning the denial of deeds. Makes other changes. Effective immediately.
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6868 1 on behalf of the county when exercising its authority under
6969 2 this Section and bid or, in the case of forfeited property, to
7070 3 apply to the county clerk to purchase. The county County shall
7171 4 apply on the bid or purchase the unpaid taxes and special
7272 5 assessments due upon the property. No cash need be paid.
7373 6 (b) The county, as trustee for all taxing districts having
7474 7 an interest in the property's taxes or special assessments,
7575 8 shall be the designated holder of all tax liens or
7676 9 certificates that are forfeited to the State or county. No
7777 10 cash need be paid for the forfeited tax lien or certificate.
7878 11 (c) For any tax lien or certificate acquired under (a) or
7979 12 (b) or this Section, the county The County may take steps
8080 13 necessary to acquire title to the property and may manage and
8181 14 operate the property, including, but not limited to, mowing of
8282 15 grass, removal of nuisance greenery, removal of garbage,
8383 16 waste, debris or other materials, or the demolition, repair,
8484 17 or remediation of unsafe structures. When a county, or other
8585 18 taxing district within the county, is a petitioner for a tax
8686 19 deed, no filing fee shall be required. When a county or other
8787 20 taxing district within the county is the petitioner for a tax
8888 21 deed, one petition may be filed including all parcels that are
8989 22 tax delinquent within the county or taxing district, and any
9090 23 publication made under Section 22-20 of this Code may combine
9191 24 all such parcels within a single notice. The notice may
9292 25 include the street address as listed on the most recent
9393 26 available tax bills, if available, and shall list the PIN
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104104 1 number shall list the street or common address, if known, of
105105 2 the parcels for informational purposes. The county, as tax
106106 3 creditor and as trustee for other tax creditors, or other
107107 4 taxing district within the county, shall not be required to
108108 5 allege and prove that all taxes and special assessments which
109109 6 become due and payable after the sale to the county have been
110110 7 paid nor shall the county be required to pay the subsequently
111111 8 accruing taxes or special assessments at any time. The county
112112 9 board or its designee may prohibit the county collector from
113113 10 including the property in the tax sale of one or more
114114 11 subsequent years. The lien of taxes and special assessments
115115 12 which become due and payable after a sale or forfeiture to a
116116 13 county shall merge in the fee title of the county, or other
117117 14 taxing district within the county, on the issuance of a deed.
118118 15 The county County may sell any or assign the property so
119119 16 acquired with authority provided in this Section, or assign
120120 17 any tax the certificate of purchase to it, to any party for any
121121 18 price, including, but not limited to, taxing districts,
122122 19 municipalities, land banks created pursuant to Illinois law,
123123 20 or a nonprofit developer focused on constructing affordable
124124 21 housing.
125125 22 The assigned tax certificate is void with no further
126126 23 rights given to the assignee, including no right to refund or
127127 24 reimbursement, if a tax deed has not been recorded within 3
128128 25 years from the date of the assignment, unless a court extends
129129 26 the assignment period as provided in this Section. Upon a
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140140 1 motion by the assignee, a court may toll the 3-year deadline
141141 2 for a specified period of time if the court finds the assignee
142142 3 is prevented from obtaining or recording a deed by injunction
143143 4 or order of any court, by the refusal or inability of any court
144144 5 to act upon the application for a tax deed, by a municipality's
145145 6 refusal to issue necessary transfer stamps or approvals for
146146 7 recording, or by the refusal of the clerk to execute the deed.
147147 8 If an assigned tax certificate is void under this Section, it
148148 9 shall be forfeited to the county and held as a valid
149149 10 certificate of sale in the county's name pursuant to this
150150 11 Section 21-90. The proceeds of any that sale or assignment
151151 12 under this Section, less all costs of the county incurred in
152152 13 the acquisition, operation, maintenance, and sale of the
153153 14 property or assignment of the tax certificate property,
154154 15 including all costs associated with county staff and overhead
155155 16 used to perform the duties of the trustee set forth in this
156156 17 Section, shall be distributed to the taxing districts in
157157 18 proportion to their respective interests therein.
158158 19 Under Sections 21-110, 21-115, and 21-120 and 21-405, a
159159 20 county County may bid or purchase only in the absence of other
160160 21 bidders.
161161 22 (Source: P.A. 102-363, eff. 1-1-22.)
162162 23 (35 ILCS 200/21-145)
163163 24 Sec. 21-145. Scavenger sale. At the same time the county
164164 25 collector County Collector annually publishes the collector's
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175175 1 annual sale advertisement under Sections 21-110, 21-115 and
176176 2 21-120, it is mandatory for the collector in counties with
177177 3 3,000,000 or more inhabitants, and in other counties may, if
178178 4 the county board so orders by resolution, to publish an
179179 5 advertisement giving notice of the intended sale of certain
180180 6 tax liens and certificates that have been forfeited and are
181181 7 held by the county pursuant to Section 21-90 application for
182182 8 judgment and sale of all properties upon which all or a part of
183183 9 the general taxes for each of 3 or more years are delinquent as
184184 10 of the date of the advertisement. Under no circumstance may a
185185 11 tax year be offered at a scavenger sale prior to the annual tax
186186 12 sale for that tax year (or, for omitted assessments issued
187187 13 pursuant to Section 9-260, the annual tax sale for that
188188 14 omitted assessment's warrant year, as defined herein). In no
189189 15 event may there be more than 2 consecutive years without a sale
190190 16 under this Section, except where a tax sale has been delayed
191191 17 pursuant to Section 21-150 as a result of a statewide COVID-19
192192 18 public health emergency. The term delinquent also includes tax
193193 19 liens and certificates forfeited to the county as trustee and
194194 20 held pursuant to Section 21-90, if approved for sale by the
195195 21 county board. Any tax lien or certificate held by the county
196196 22 pursuant to Section 21-90 that is offered at a scavenger sale
197197 23 will be assigned by the county to the winning bidder at the
198198 24 scavenger sale as set forth in Section 21-90. After 3 years
199199 25 from the date of assignment, the assignment is void and the tax
200200 26 certificate shall be forfeited back to the county and held
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211211 1 pursuant to Section 21-90, unless a tax deed has been issued
212212 2 and recorded by the assignee or a court order to toll the
213213 3 deadline pursuant to Section 21-90 is entered forfeitures. The
214214 4 county collector County Collector shall include in the
215215 5 advertisement and in the application for judgment and sale
216216 6 under this Section and Section 21-260 the total amount of all
217217 7 general taxes upon those properties which are delinquent as of
218218 8 the date of the advertisement. In lieu of a single annual
219219 9 advertisement and application for judgment and sale under this
220220 10 Section and Section 21-260, the county collector County
221221 11 Collector may, from time to time, beginning on the date of the
222222 12 publication of the annual sale advertisement and before August
223223 13 1 of the next year, publish separate advertisements and make
224224 14 separate applications on eligible properties described in one
225225 15 or more volumes of the delinquent list. The separate
226226 16 advertisements and applications shall, in the aggregate,
227227 17 include all the properties which otherwise would have been
228228 18 included in the single annual advertisement and application
229229 19 for judgment and sale under this Section. Upon the written
230230 20 request of the taxing district which levied the same, the
231231 21 county collector may County Collector shall also include in
232232 22 the advertisement the special taxes and special assessments,
233233 23 together with interest, penalties and costs thereon upon those
234234 24 properties which are delinquent as of the date of the
235235 25 advertisement. The advertisement and application for judgment
236236 26 and sale shall be in the manner prescribed by this Code
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247247 1 relating to the annual advertisement and application for
248248 2 judgment and sale of delinquent properties.
249249 3 As used in this Section, "warrant year" means the year
250250 4 preceding the calendar year in which the omitted assessment
251251 5 first became due and payable.
252252 6 (Source: P.A. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)
253253 7 (35 ILCS 200/21-225)
254254 8 Sec. 21-225. Forfeited tax liens and certificates
255255 9 property. Every tax lien or certificate for property offered
256256 10 at public sale, and not sold for want of bidders, unless it is
257257 11 released from sale by the withdrawal from collection of a
258258 12 special assessment levied thereon, shall be forfeited to the
259259 13 county, as trustee for the taxing districts, and managed
260260 14 pursuant to Section 21-90. Tax certificates are also forfeited
261261 15 to the county in those circumstances described in subsection
262262 16 (d) of Section 21-310 and subsection (f) of Section 22-40
263263 17 State of Illinois. However, when the court, county clerk and
264264 18 county treasurer certify that the taxes and special
265265 19 assessments not withdrawn from collection on forfeited
266266 20 property equal or exceed the actual value of the property, the
267267 21 county collector shall, on the receipt of such certificate,
268268 22 offer the property for sale to the highest bidder, after first
269269 23 giving 10 days' notice in counties with less than 10,000
270270 24 inhabitants, according to the most recent federal decennial
271271 25 census, and 30 days' notice in all other counties, in the
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282282 1 manner described in Sections 21-110 and 21-115, of the time
283283 2 and place of sale, together with a description of the property
284284 3 to be offered. A certificate of purchase shall be issued to the
285285 4 purchaser at the sale as in other cases provided in this Code.
286286 5 The county collector shall receive credit in the settlement
287287 6 with the taxing bodies for which the tax was levied for the
288288 7 amount not realized by the sale. The amount received from the
289289 8 sale shall be paid by the collector, pro rata, to the taxing
290290 9 bodies entitled to it.
291291 10 (Source: P.A. 97-557, eff. 7-1-12.)
292292 11 (35 ILCS 200/21-235)
293293 12 Sec. 21-235. Record of forfeitures. All tax liens and
294294 13 certificates properties forfeited to the county State at the
295295 14 sale shall be noted on the Tax Judgment, Sale, Redemption and
296296 15 Forfeiture Record.
297297 16 In counties with less than 3,000,000 inhabitants, a list
298298 17 of all property charged with delinquent special assessments
299299 18 and forfeited to the county State at the sale shall be returned
300300 19 to the collector of the levying municipality.
301301 20 (Source: P.A. 76-2254; 88-455.)
302302 21 (35 ILCS 200/21-250)
303303 22 Sec. 21-250. Certificate of purchase. The county clerk
304304 23 shall make out and deliver to the purchaser of any property
305305 24 sold under Section 21-205 or to the county if the lien is
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316316 1 acquired pursuant to Section 21-90 and a certificate is
317317 2 requested by the county or its agent , a tax certificate of
318318 3 purchase countersigned by the collector, describing the
319319 4 property sold, the date of sale, the amount of taxes, special
320320 5 assessments, interest and cost for which they were sold and
321321 6 that payment of the sale price has been made. If any person
322322 7 becomes the purchaser of more than one property owned by one
323323 8 party or person, the purchaser may have the whole or one or
324324 9 more of them included in one certificate, but separate
325325 10 certificates shall be issued in all other cases. A tax
326326 11 certificate certificate of purchase shall be assignable by
327327 12 endorsement. An assignment shall vest in the assignee or his
328328 13 or her legal representatives, all the right and title of the
329329 14 original purchaser.
330330 15 If the tax certificate is lost or destroyed, the county
331331 16 clerk shall issue a duplicate certificate upon written request
332332 17 and a sworn affidavit by the tax sale purchaser, or his or her
333333 18 assignee, that the tax certificate is lost or destroyed. The
334334 19 county clerk shall cause a notation to be made in the tax sale
335335 20 and judgment book that a duplicate certificate has been
336336 21 issued, and redemption payments shall be made only to the
337337 22 holder of the duplicate certificate.
338338 23 (Source: P.A. 88-455; 89-617, eff. 9-1-96.)
339339 24 (35 ILCS 200/21-310)
340340 25 Sec. 21-310. Sales in error.
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351351 1 (a) When, upon application of the county collector, the
352352 2 owner of the certificate of purchase, or a municipality which
353353 3 owns or has owned the property ordered sold, it appears to the
354354 4 satisfaction of the court which ordered the property sold that
355355 5 any of the following subsections are applicable, the court
356356 6 shall declare the sale to be a sale in error:
357357 7 (1) the property was not subject to taxation, or all
358358 8 or any part of the lien of taxes sold has become null and
359359 9 void pursuant to Section 21-95 or unenforceable pursuant
360360 10 to subsection (c) of Section 18-250 or subsection (b) of
361361 11 Section 22-40,
362362 12 (2) the taxes or special assessments had been paid
363363 13 prior to the sale of the property,
364364 14 (3) there is a double assessment,
365365 15 (4) (blank), the description is void for uncertainty,
366366 16 (5) the assessor, chief county assessment officer,
367367 17 board of review, board of appeals, or other county
368368 18 official has made an error (other than an error of
369369 19 judgment as to the value of any property) that could not
370370 20 have been discovered by the purchaser or assignee through
371371 21 reasonable inquiry of publicly available records and which
372372 22 renders the purchaser's certificate void or otherwise
373373 23 unenforceable,
374374 24 (5.5) the owner of the homestead property had tendered
375375 25 timely and full payment to the county collector that the
376376 26 owner reasonably believed was due and owing on the
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387387 1 homestead property, and the county collector did not apply
388388 2 the payment to the homestead property; provided that this
389389 3 provision applies only to homeowners, not their agents or
390390 4 third-party payors,
391391 5 (6) prior to the tax sale a voluntary or involuntary
392392 6 petition has been filed by or against the legal or
393393 7 beneficial owner of the property requesting relief under
394394 8 the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13,
395395 9 (7) the property is owned by the United States, the
396396 10 State of Illinois, a municipality, a land bank authorized
397397 11 under the laws of this State, or a taxing district, or
398398 12 (8) the owner of the property is a reservist or
399399 13 guardsperson who is granted an extension of his or her due
400400 14 date under Sections 21-15, 21-20, and 21-25 of this Act.
401401 15 (b) When, upon application of the owner of the certificate
402402 16 of purchase only, it appears to the satisfaction of the court
403403 17 which ordered the property sold that any of the following
404404 18 subsections are applicable, the court shall declare the sale
405405 19 to be a sale in error:
406406 20 (1) A voluntary or involuntary petition under the
407407 21 provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
408408 22 filed subsequent to the tax sale and prior to the issuance
409409 23 of the tax deed.
410410 24 (2) (Blank). The improvements upon the property sold
411411 25 have been substantially destroyed or rendered
412412 26 uninhabitable or otherwise unfit for occupancy subsequent
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423423 1 to the tax sale and prior to the issuance of the tax deed;
424424 2 however, if the court declares a sale in error under this
425425 3 paragraph (2), the court may order the holder of the
426426 4 certificate of purchase to assign the certificate to the
427427 5 county collector if requested by the county collector. The
428428 6 county collector may, upon request of the county, as
429429 7 trustee, or upon request of a taxing district having an
430430 8 interest in the taxes sold, further assign any certificate
431431 9 of purchase received pursuant to this paragraph (2) to the
432432 10 county acting as trustee for taxing districts pursuant to
433433 11 Section 21-90 of this Code or to the taxing district
434434 12 having an interest in the taxes sold.
435435 13 (3) There is an interest held by the United States in
436436 14 the property sold which could not be extinguished by the
437437 15 tax deed.
438438 16 (4) (Blank). The real property contains a hazardous
439439 17 substance, hazardous waste, or underground storage tank
440440 18 that would require cleanup or other removal under any
441441 19 federal, State, or local law, ordinance, or regulation,
442442 20 only if the tax purchaser purchased the property without
443443 21 actual knowledge of the hazardous substance, hazardous
444444 22 waste, or underground storage tank. This paragraph (4)
445445 23 applies only if the owner of the certificate of purchase
446446 24 has made application for a sale in error at any time before
447447 25 the issuance of a tax deed. If the court declares a sale in
448448 26 error under this paragraph (4), the court may order the
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459459 1 holder of the certificate of purchase to assign the
460460 2 certificate to the county collector if requested by the
461461 3 county collector. The county collector may, upon request
462462 4 of the county, as trustee, or upon request of a taxing
463463 5 district having an interest in the taxes sold, further
464464 6 assign any certificate of purchase received pursuant to
465465 7 this paragraph (4) to the county acting as trustee for
466466 8 taxing districts pursuant to Section 21-90 of this Code or
467467 9 to the taxing district having an interest in the taxes
468468 10 sold.
469469 11 Whenever a court declares a sale in error under this
470470 12 subsection (b), the court shall promptly notify the county
471471 13 collector in writing. Every such declaration pursuant to any
472472 14 provision of this subsection (b) shall be made within the
473473 15 proceeding in which the tax sale was authorized.
474474 16 (c) When the county collector discovers, prior to the
475475 17 expiration of the period of redemption, that a tax sale should
476476 18 not have occurred for one or more of the reasons set forth in
477477 19 subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this Section,
478478 20 the county collector shall notify the last known owner of the
479479 21 tax certificate of purchase by certified and regular mail, or
480480 22 other means reasonably calculated to provide actual notice,
481481 23 that the county collector intends to declare an administrative
482482 24 sale in error and of the reasons therefor, including
483483 25 documentation sufficient to establish the reason why the sale
484484 26 should not have occurred. The owner of the certificate of
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495495 1 purchase may object in writing within 28 days after the date of
496496 2 the mailing by the county collector. If an objection is filed,
497497 3 the county collector shall not administratively declare a sale
498498 4 in error, but may apply to the circuit court for a sale in
499499 5 error as provided in subsection (a) of this Section. Thirty
500500 6 days following the receipt of notice by the last known owner of
501501 7 the certificate of purchase, or within a reasonable time
502502 8 thereafter, the county collector shall make a written
503503 9 declaration, based upon clear and convincing evidence, that
504504 10 the taxes were sold in error and shall deliver a copy thereof
505505 11 to the county clerk within 30 days after the date the
506506 12 declaration is made for entry in the tax judgment, sale,
507507 13 redemption, and forfeiture record pursuant to subsection (d)
508508 14 of this Section. The county collector shall promptly notify
509509 15 the last known owner of the certificate of purchase of the
510510 16 declaration by regular mail and shall, except when the
511511 17 certificate was issued pursuant to a no-cash bid, promptly pay
512512 18 the amount of the tax sale, together with interest and costs as
513513 19 provided in Section 21-315, upon surrender of the original
514514 20 certificate of purchase.
515515 21 (d) If a sale is declared to be a sale in error for any
516516 22 reason set forth in this Section, the tax certificate shall be
517517 23 forfeited to the county as trustee pursuant to Section 21-90.
518518 24 The , the county clerk shall make entry in the tax judgment,
519519 25 sale, redemption and forfeiture record, that the property was
520520 26 erroneously sold and the tax certificate is forfeited to the
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531531 1 county pursuant to Section 21-90, and the county collector
532532 2 shall, on demand of the owner of the certificate of purchase,
533533 3 refund the amount paid, except for the nonrefundable $80 fee
534534 4 paid, pursuant to Section 21-295, for each item purchased at
535535 5 the tax sale, pay any interest and costs as may be ordered
536536 6 under Sections 21-315 through 21-335, and cancel the
537537 7 certificate so far as it relates to the property. The county
538538 8 collector shall deduct from the accounts of the appropriate
539539 9 taxing bodies their pro rata amounts paid. Alternatively, for
540540 10 sales in error declared under subsection (b)(2) or (b)(4), the
541541 11 county collector may request the circuit court to direct the
542542 12 county clerk to record any assignment of the tax certificate
543543 13 to or from the county collector without charging a fee for the
544544 14 assignment. The owner of the certificate of purchase shall
545545 15 receive all statutory refunds and payments. The county
546546 16 collector shall deduct costs and payments in the same manner
547547 17 as if a sale in error had occurred.
548548 18 (e) The changes to this Section made by this amendatory
549549 19 Act of the 103rd General Assembly apply to matters in which the
550550 20 tax certificate is issued on or after the effective date of
551551 21 this amendatory Act of the 103rd General Assembly.
552552 22 (Source: P.A. 100-890, eff. 1-1-19; 101-379, eff. 1-1-20;
553553 23 101-659, eff. 3-23-21.)
554554 24 (35 ILCS 200/21-315)
555555 25 Sec. 21-315. Refund of costs; interest on refund.
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566566 1 (a) If a sale in error under Section 21-310 or , 22-35, or
567567 2 22-50 is declared, the amount refunded shall also include all
568568 3 costs paid by the owner of the certificate of purchase or his
569569 4 or her assignor which were posted to the tax judgment, sale,
570570 5 redemption and forfeiture record.
571571 6 (b) (Blank). In those cases which arise solely under
572572 7 grounds set forth in Section 21-310, the amount refunded shall
573573 8 also include interest on the refund of the amount paid for the
574574 9 certificate of purchase, except as otherwise provided in this
575575 10 Section. Interest shall be awarded and paid to the tax
576576 11 purchaser at the rate of 1% per month from the date of sale to
577577 12 the date of payment, or in an amount equivalent to the penalty
578578 13 interest which would be recovered on a redemption at the time
579579 14 of payment pursuant to the order for sale in error, whichever
580580 15 is less. Interest shall not be paid when the sale in error is
581581 16 made pursuant to paragraph (2) or (4) of subsection (b) of
582582 17 Section 21-310, Section 22-35, Section 22-50, any ground not
583583 18 enumerated in Section 21-310, or in any other case where the
584584 19 court determines that the tax purchaser had actual knowledge
585585 20 prior to the sale of the grounds on which the sale is declared
586586 21 to be erroneous.
587587 22 (c) (Blank). When the county collector files a petition
588588 23 for sale in error under Section 21-310 and mails a notice
589589 24 thereof by certified or registered mail to the last known
590590 25 owner of the certificate of purchase, any interest otherwise
591591 26 payable under this Section shall cease to accrue as of the date
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602602 1 the petition is filed, unless the tax purchaser agrees to an
603603 2 order for sale in error upon the presentation of the petition
604604 3 to the court. Notices under this subsection may be mailed to
605605 4 the last known owner of the certificate of purchase. When the
606606 5 owner of the certificate of purchase contests the collector's
607607 6 petition solely to determine whether the grounds for sale in
608608 7 error are such as to support a claim for interest, the court
609609 8 may direct that the principal amount of the refund be paid to
610610 9 the owner of the certificate of purchase forthwith. If the
611611 10 court thereafter determines that a claim for interest lies
612612 11 under this Section, it shall award such interest from the date
613613 12 of sale to the date the principal amount was paid. If the owner
614614 13 of the certificate of purchase files an objection to the
615615 14 county collector's intention to declare an administrative sale
616616 15 in error, as provided under subsection (c) of Section 21-310,
617617 16 and, thereafter, the county collector elects to apply to the
618618 17 circuit court for a sale in error under subsection (a) of
619619 18 Section 21-310, then, if the circuit court grants the county
620620 19 collector's application for a sale in error, the court may not
621621 20 award interest to the owner of the certificate of purchase for
622622 21 the period after the mailing date of the county collector's
623623 22 notice of intention to declare an administrative sale in
624624 23 error.
625625 24 (Source: P.A. 94-662, eff. 1-1-06.)
626626 25 (35 ILCS 200/21-320)
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637637 1 Sec. 21-320. Refund of other taxes paid by holder of
638638 2 certificate of purchase. If a sale in error under Section
639639 3 21-310 or , 22-35, or 22-50 is declared, the amount refunded
640640 4 shall also include other taxes paid or redeemed by the owner of
641641 5 the certificate of purchase or his or her assignor subsequent
642642 6 to the tax sale, together with interest on those other taxes
643643 7 under the same terms as interest is otherwise payable under
644644 8 Section 21-315. The interest under this subsection shall be
645645 9 calculated at the rate of 1% per month from the date the other
646646 10 taxes were paid and not from the date of sale. The collector
647647 11 shall take credit in settlement of his or her accounts for the
648648 12 refund of the other taxes as in other cases of sale in error
649649 13 under Section 21-310.
650650 14 (Source: P.A. 92-224, eff. 1-1-02; 92-729, eff. 7-25-02.)
651651 15 (35 ILCS 200/21-325)
652652 16 Sec. 21-325. Payment of costs interest - Counties of
653653 17 3,000,000 or more. In counties with 3,000,000 or more
654654 18 inhabitants, all payments of interest or costs under Sections
655655 19 21-315 and 21-320 and subsection (c) of Section 21-310 shall
656656 20 be paid as provided in Sections 21-330, 21-335 and 21-340. In
657657 21 all other counties, the county treasurer may determine in his
658658 22 or her discretion whether payment of interest and costs shall
659659 23 be made as provided in Sections 21-330, 21-335 and 21-340. In
660660 24 the other counties, where the treasurer determines not to make
661661 25 payment as provided in those subsections, the treasurer shall
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672672 1 pay any interest or costs under this Section pro rata from
673673 2 those accounts where the principal refund of the tax sale
674674 3 purchase price under Section 21-310 is taken.
675675 4 (Source: P.A. 92-729, eff. 7-25-02.)
676676 5 (35 ILCS 200/21-330)
677677 6 Sec. 21-330. Fund for payment of costs interest. In all
678678 7 counties of less than 3,000,000 inhabitants, the county board,
679679 8 by resolution, may impose a fee for payment of interest and
680680 9 costs. Each person purchasing any property at a sale under
681681 10 this Code shall pay to the county collector, prior to the
682682 11 issuance of any certificate of purchase, a fee of up to $60 for
683683 12 each item purchased. Each person purchasing any property at a
684684 13 sale held under this Code in a county with 3,000,000 or more
685685 14 inhabitants shall pay to the county collector, prior to the
686686 15 issuance of any certificate of purchase, a fee of $100 for each
687687 16 item purchased. That amount shall be included in the price
688688 17 paid for the certificate of purchase and the amount required
689689 18 to redeem under Section 21-355.
690690 19 All sums of money received under this Section shall be
691691 20 paid by the collector to the county treasurer of the county in
692692 21 which the property is situated for deposit into a special
693693 22 fund. It shall be the duty of the county treasurer, as trustee
694694 23 of the fund, to invest the principal and income of the fund
695695 24 from time to time, if not immediately required for payments
696696 25 under this Section, in investments as are authorized by
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707707 1 Sections 3-10009 and 3-11002 of the Counties Code. The fund
708708 2 shall be held to pay interest and costs by the county treasurer
709709 3 as trustee of the fund. No payment shall be made from the fund
710710 4 except by order of the court declaring a sale in error under
711711 5 Section 21-310 or , 22-35, or 22-50 or by declaration of the
712712 6 county collector under subsection (c) of Section 21-310. Any
713713 7 moneys accumulated in the fund by the county treasurer in
714714 8 excess of (i) $100,000 in counties with 250,000 or less
715715 9 inhabitants or (ii) $500,000 in counties with more than
716716 10 250,000 inhabitants shall be paid each year prior to the
717717 11 commencement of the annual tax sale, first to satisfy any
718718 12 existing unpaid judgments entered pursuant to Section 21-295,
719719 13 and any funds remaining thereafter shall be paid to the
720720 14 general fund of the county.
721721 15 (Source: P.A. 100-1070, eff. 1-1-19.)
722722 16 (35 ILCS 200/21-335)
723723 17 Sec. 21-335. Claims for interest and costs. Any person
724724 18 claiming interest or costs under Sections 21-315 through
725725 19 21-330 shall include the claim in his or her petition for sale
726726 20 in error under Section 21-310 or , 22-35, or 22-50. Any claim
727727 21 for interest or costs which is not included in the petition is
728728 22 waived. Costs Interest or costs may be awarded, however, to
729729 23 the extent permitted by this Section upon a sale in error
730730 24 petition filed by the county collector or municipality or upon
731731 25 a declaration by the county collector pursuant to subsection
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742742 1 (c) of Section 21-310, without requiring a separate filing by
743743 2 the claimant. Any refund of interest or costs upon the
744744 3 petition for sale in error or upon a declaration by the county
745745 4 collector pursuant to subsection (c) of Section 21-310 shall
746746 5 be paid by the county treasurer as trustee of the fund created
747747 6 by this Section. The fund shall be the sole source for payment
748748 7 and satisfaction of orders for interest or costs, except as
749749 8 otherwise provided in this subsection. If the court determines
750750 9 that the fund has been depleted and will not be restored in
751751 10 time to pay an award with reasonable promptness, the court may
752752 11 authorize the collector to pay the costs interest portion of
753753 12 the award pro rata from those accounts where the principal
754754 13 refund of the tax sale purchase price under Section 21-310 is
755755 14 taken.
756756 15 (Source: P.A. 92-224, eff. 1-1-02; 92-729, eff. 7-25-02.)
757757 16 (35 ILCS 200/21-350)
758758 17 Sec. 21-350. Period of redemption. Property sold under
759759 18 this Code may be redeemed at any time before the expiration of
760760 19 2 years from the date of sale, except that:
761761 20 (a) If on the date of sale the property is vacant
762762 21 non-farm property or property containing an improvement
763763 22 consisting of a structure or structures with 7 or more
764764 23 residential units or that is commercial or industrial
765765 24 property, it may be redeemed at any time before the
766766 25 expiration of one year 6 months from the date of sale if
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777777 1 the property, at the time of sale, was for each of 2 or
778778 2 more years delinquent or forfeited for all or part of the
779779 3 general taxes due on the property.
780780 4 (b) (Blank). If on the date of sale the property sold
781781 5 was improved with a structure consisting of at least one
782782 6 and not more than 6 dwelling units it may be redeemed at
783783 7 any time on or before the expiration of 2 years and 6
784784 8 months from the date of sale. If, however, the court that
785785 9 ordered the property sold, upon the verified petition of
786786 10 the holder of the certificate of purchase brought within 4
787787 11 months from the date of sale, finds and declares that the
788788 12 structure on the property is abandoned, then the court may
789789 13 order that the property may be redeemed at any time on or
790790 14 before the expiration of 2 years from the date of sale.
791791 15 Notice of the hearing on a petition to declare the
792792 16 property abandoned shall be given to the owner or owners
793793 17 of the property and to the person in whose name the taxes
794794 18 were last assessed, by certified or registered mail sent
795795 19 to their last known addresses at least 5 days before the
796796 20 date of the hearing.
797797 21 (c) If the period of redemption has been extended by
798798 22 the certificate holder as provided in Section 21-385, the
799799 23 property may be redeemed on or before the extended
800800 24 redemption date. The changes to this Section made by this
801801 25 amendatory Act of the 103rd General Assembly apply to
802802 26 matters in which the tax certificate is issued on or after
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813813 1 the effective date of this amendatory Act of the 103rd
814814 2 General Assembly.
815815 3 (Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
816816 4 86-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189;
817817 5 88-455.)
818818 6 (35 ILCS 200/21-370)
819819 7 Sec. 21-370. Redemption of forfeited property. Except as
820820 8 otherwise provided in Section 21-375, any property forfeited
821821 9 to the county state may be redeemed or sold in the following
822822 10 manner:
823823 11 When property has been forfeited for delinquent general
824824 12 taxes, the person desiring to redeem shall apply to the county
825825 13 clerk who shall order the county collector to receive from the
826826 14 person the amount of the forfeited general taxes, statutory
827827 15 costs, interest prior to forfeiture, printer's fees due
828828 16 thereon and, in addition, forfeiture interest at a rate of 12%
829829 17 per year or fraction thereof starting from the date of the
830830 18 annual sale for the forfeited tax year, even if the
831831 19 certificate is forfeited after that date of sale. Upon
832832 20 presentation of the county clerk's order to the county
833833 21 collector, the collector shall receive the amount due on
834834 22 account of forfeited general taxes and give the person
835835 23 duplicate receipts, setting forth a description of the
836836 24 property and amount received. One of the receipts shall be
837837 25 countersigned by the county clerk and, when so countersigned,
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848848 1 shall be evidence of the redemption of the property. The
849849 2 receipt shall not be valid until it is countersigned by the
850850 3 county clerk. The other receipt shall be filed by the county
851851 4 clerk in his or her office, and the clerk shall make a proper
852852 5 entry of the redemption of the property on the appropriate
853853 6 books in his or her office and charge the amount of the
854854 7 redemption to the county collector.
855855 8 In counties with 3,000,000 or more inhabitants, when
856856 9 property has been forfeited because of the nonpayment of
857857 10 delinquent special assessments, the county clerk shall collect
858858 11 from the person desiring to redeem the amount due on the
859859 12 delinquent special assessment, together with the interest,
860860 13 costs and penalties fixed by law, and shall issue a receipt
861861 14 therefor setting forth a description of the property and the
862862 15 amount received. The receipt shall be evidence of the
863863 16 redemption of the property therein described. In addition, the
864864 17 city comptroller or other officer designated and authorized by
865865 18 the city council, board of trustees or other governing body of
866866 19 any municipal corporation which levied any special assessment
867867 20 shall have power to collect the amounts due on properties
868868 21 which have been forfeited, and the interest and penalties due
869869 22 thereon, based upon an estimate of the cost of redemption
870870 23 computed by the county clerk and at a rate to be fixed by the
871871 24 city council, board of trustees or other governing body as to
872872 25 the interest and penalties due thereon and shall issue a
873873 26 receipt therefor. The person receiving the receipt shall file
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884884 1 with the county clerk the receipt of the municipal officer
885885 2 that such special assessments and interest and penalties have
886886 3 been paid. Upon the presentation of the receipt the county
887887 4 clerk shall issue to the person a certificate of cancellation
888888 5 setting forth a description of the property, the special
889889 6 assessment warrant and installment, and the amount received by
890890 7 the municipal officer. The certificate of cancellation shall
891891 8 be evidence of the redemption of the property therein
892892 9 described. The city council, board of trustees, or other
893893 10 governing body may authorize the municipal officer to waive
894894 11 penalties for the first year in excess of 7%. The form of the
895895 12 receipt of redemption for filing with the county clerk shall
896896 13 be as prescribed by law.
897897 14 In counties with less than 3,000,000 inhabitants, when
898898 15 property has been forfeited in whole or in part for the
899899 16 non-payment of delinquent special assessments, the person
900900 17 desiring to redeem shall apply to the municipal collector who
901901 18 shall receive the amount due on the delinquent special
902902 19 assessment, together with the interest, costs and penalties
903903 20 fixed by law, and issue a certificate therefor. The recipient
904904 21 shall file the certificate of the municipal collector that the
905905 22 special assessments and the costs, interest and penalties
906906 23 thereon have been paid with the county clerk. The municipal
907907 24 collector's certificate of payment shall be filed by the
908908 25 county clerk in his or her office and the clerk shall make a
909909 26 proper entry of the redemption on the books in his or her
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920920 1 office.
921921 2 The changes to this Section made by this amendatory Act of
922922 3 the 103rd General Assembly apply to matters in which the tax
923923 4 certificate is issued on or after the effective date of this
924924 5 amendatory Act of the 103rd General Assembly.
925925 6 (Source: P.A. 87-669; 88-455.)
926926 7 (35 ILCS 200/21-385)
927927 8 Sec. 21-385. Extension of period of redemption.
928928 9 (a) For any tax certificates held by a county pursuant to
929929 10 Section 21-90, the redemption period for each tax certificate
930930 11 shall be extended by operation of law until the date
931931 12 established by the county as the redemption deadline in a
932932 13 petition for tax deed filed under Section 22-30. The
933933 14 redemption deadline established in the petition shall be
934934 15 identified in the notices provided under Section 22-10 and
935935 16 Section 22-25 of this Code. After a redemption deadline is
936936 17 established in the petition for tax deed, the county may
937937 18 further extend the redemption deadline by filing with the
938938 19 county clerk of the county in which the property is located a
939939 20 written notice to that effect describing the property,
940940 21 identifying the certificate number and specifying the extended
941941 22 period of redemption. Notwithstanding any expiration of a
942942 23 prior redemption period, all tax certificates forfeited to the
943943 24 county and held pursuant to Section 21-90 remain enforceable
944944 25 by the county or its assignee and redemption is extended by
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955955 1 operation of law until the date established by the county as
956956 2 the redemption deadline in a petition for tax deed filed under
957957 3 Section 22-30.
958958 4 (b) Within 60 days after the date of assignment, assignees
959959 5 of forfeited certificates under Section 21-90 or 21-145 of
960960 6 this Code must file with the county clerk of the county in
961961 7 which the property is located a written notice describing the
962962 8 property, stating the date of the assignment, identifying the
963963 9 certificate number and specifying a deadline for redemption
964964 10 that is not later than 3 years from the date of assignment.
965965 11 Upon receiving the notice, the county clerk shall stamp the
966966 12 date of receipt upon the notice. If the notice is submitted as
967967 13 an electronic record, the county clerk shall acknowledge
968968 14 receipt of the record and shall provide confirmation in the
969969 15 same manner to the certificate holder. The confirmation from
970970 16 the county clerk shall include the date of receipt and shall
971971 17 serve as proof that the notice was filed with the county clerk.
972972 18 A county clerk may not permit an assignee of forfeited
973973 19 certificates under Section 21-90 or 21-145 to extend the
974974 20 period of redemption beyond three 3 from the date of
975975 21 assignment. If the redemption period expires and no petition
976976 22 for tax deed has been filed under Section 22-30, the assigned
977977 23 tax certificate is forfeited to and held by the county
978978 24 pursuant to Section 21-90.
979979 25 (c) The purchaser or his or her assignee of property sold
980980 26 for nonpayment of general taxes or special assessments at an
981981
982982
983983
984984
985985
986986 HB3040 - 27 - LRB103 28959 HLH 55345 b
987987
988988
989989 HB3040- 28 -LRB103 28959 HLH 55345 b HB3040 - 28 - LRB103 28959 HLH 55345 b
990990 HB3040 - 28 - LRB103 28959 HLH 55345 b
991991 1 annual sale, other than the county as trustee pursuant to
992992 2 Section 21-90, may extend the period of redemption at any time
993993 3 before the expiration of the original period of redemption, or
994994 4 thereafter prior to the expiration of any extended period of
995995 5 redemption, for a period which will expire not later than 3
996996 6 years from the date of sale, by filing with the county clerk of
997997 7 the county in which the property is located a written notice to
998998 8 that effect describing the property, stating the date of the
999999 9 sale and specifying the extended period of redemption. Upon
10001000 10 receiving the notice, the county clerk shall stamp the date of
10011001 11 receipt upon the notice. If the notice is submitted as an
10021002 12 electronic record, the county clerk shall acknowledge receipt
10031003 13 of the record and shall provide confirmation in the same
10041004 14 manner to the certificate holder. The confirmation from the
10051005 15 county clerk shall include the date of receipt and shall serve
10061006 16 as proof that the notice was filed with the county clerk. The
10071007 17 county clerk shall not be required to extend the period of
10081008 18 redemption unless the purchaser or his or her assignee obtains
10091009 19 this acknowledgement of delivery. If prior to the expiration
10101010 20 of the period of redemption or extended period of redemption a
10111011 21 petition for tax deed has been filed under Section 22-30, upon
10121012 22 application of the petitioner, the court shall allow the
10131013 23 purchaser or his or her assignee to extend the period of
10141014 24 redemption after expiration of the original period or any
10151015 25 extended period of redemption, provided that any extension
10161016 26 allowed will expire not later than 3 years from the date of
10171017
10181018
10191019
10201020
10211021
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10231023
10241024
10251025 HB3040- 29 -LRB103 28959 HLH 55345 b HB3040 - 29 - LRB103 28959 HLH 55345 b
10261026 HB3040 - 29 - LRB103 28959 HLH 55345 b
10271027 1 sale, unless the certificate has been assigned to the county
10281028 2 collector by order of the court which ordered the property
10291029 3 sold, in which case the period of redemption shall be extended
10301030 4 for such period as may be designated by the holder of the
10311031 5 certificate, such period not to exceed 36 months from the date
10321032 6 of the assignment to the collector. If the period of
10331033 7 redemption is extended, the purchaser or his or her assignee
10341034 8 must give the notices provided for in Section 22-10 at the
10351035 9 specified times prior to the expiration of the extended period
10361036 10 of redemption by causing a sheriff (or if he or she is
10371037 11 disqualified, a coroner) of the county in which the property,
10381038 12 or any part thereof, is located to serve the notices as
10391039 13 provided in Sections 22-15 and 22-20. The notices may also be
10401040 14 served as provided in Sections 22-15 and 22-20 by a special
10411041 15 process server appointed by the court under Section 22-15.
10421042 16 The changes to this Section made by this amendatory Act of
10431043 17 the 103rd General Assembly apply to matters in which the tax
10441044 18 certificate is issued on or after the effective date of this
10451045 19 amendatory Act of the 103rd General Assembly.
10461046 20 (Source: P.A. 100-890, eff. 1-1-19; 100-975, eff. 8-19-18;
10471047 21 101-81, eff. 7-12-19.)
10481048 22 (35 ILCS 200/21-400)
10491049 23 Sec. 21-400. Special assessments withdrawn or forfeited.
10501050 24 In counties with 3,000,000 or more inhabitants, the county
10511051 25 clerk, upon request of the city comptroller or other municipal
10521052
10531053
10541054
10551055
10561056
10571057 HB3040 - 29 - LRB103 28959 HLH 55345 b
10581058
10591059
10601060 HB3040- 30 -LRB103 28959 HLH 55345 b HB3040 - 30 - LRB103 28959 HLH 55345 b
10611061 HB3040 - 30 - LRB103 28959 HLH 55345 b
10621062 1 officer authorized by the city council or board of trustees of
10631063 2 any city, village or incorporated town to make such request,
10641064 3 shall issue to the city, village or incorporated town, a
10651065 4 certificate of withdrawal or forfeiture countersigned by the
10661066 5 county collector for each property withdrawn or forfeited for
10671067 6 non-payment of any special assessment. The certificate of
10681068 7 withdrawal or forfeiture shall describe the property withdrawn
10691069 8 or forfeited, the date of the withdrawal or forfeiture, and
10701070 9 the amount of the special assessment, interest and costs.
10711071 10 (Source: P.A. 76-2254; 88-455.)
10721072 11 (35 ILCS 200/21-430)
10731073 12 Sec. 21-430. Partial settlement. In the event an owner or
10741074 13 party interested requests to make settlement on a part of the
10751075 14 property sold to a municipality, withdrawn from collection or
10761076 15 forfeited to the county State for the non-payment of special
10771077 16 assessments, the municipal officer is hereby authorized to
10781078 17 accept the pro rata amount of any or all installments of the
10791079 18 special assessment. That amount shall be computed by the board
10801080 19 of local improvements, or other board or officer levying the
10811081 20 special assessment, together with interest, costs and
10821082 21 penalties as provided by law.
10831083 22 A petition containing the computation shall then be
10841084 23 presented by the municipality to the court wherein the
10851085 24 original assessment was confirmed. The petition shall bear the
10861086 25 same number and title as the original proceeding. At least 10
10871087
10881088
10891089
10901090
10911091
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10931093
10941094
10951095 HB3040- 31 -LRB103 28959 HLH 55345 b HB3040 - 31 - LRB103 28959 HLH 55345 b
10961096 HB3040 - 31 - LRB103 28959 HLH 55345 b
10971097 1 days before the date set for the hearing of the petition,
10981098 2 notices shall be sent by mail, postpaid, to each of the persons
10991099 3 who last paid the general taxes on the property originally
11001100 4 assessed. The notices shall contain the description of the
11011101 5 property as originally assessed, as it is to be divided, and
11021102 6 the division of the original assessment, or installments
11031103 7 thereof, together with interest, costs and penalties, showing
11041104 8 the amount to be charged against each part of the property of
11051105 9 land so divided, the date when the petition is to be heard, and
11061106 10 the date when objections thereto may be filed.
11071107 11 An affidavit by one of the members of the board of local
11081108 12 improvements, or other board or officer computing the
11091109 13 division, attesting to the mailing is prima facie evidence of
11101110 14 a compliance with this Section. The court shall proceed to
11111111 15 determine a fair and equitable division of the assessment, or
11121112 16 any installment thereof, together with all interest, penalties
11131113 17 and costs. The court shall order the cancellation of the
11141114 18 certificate of sale, withdrawal or forfeiture on any part of
11151115 19 the property if settlement is made within 10 days from the date
11161116 20 of the court's order.
11171117 21 The county clerk may note on the certificate the partial
11181118 22 cancellation and shall issue a certificate of cancellation on
11191119 23 that part of the property and return the certificate to the
11201120 24 municipality. Where a certificate of forfeiture or withdrawal
11211121 25 has not been issued, the county clerk may accept the Receipt of
11221122 26 Deposit for Redemption, issued by the municipal officer, as
11231123
11241124
11251125
11261126
11271127
11281128 HB3040 - 31 - LRB103 28959 HLH 55345 b
11291129
11301130
11311131 HB3040- 32 -LRB103 28959 HLH 55345 b HB3040 - 32 - LRB103 28959 HLH 55345 b
11321132 HB3040 - 32 - LRB103 28959 HLH 55345 b
11331133 1 provided by law, and the clerk shall issue a certificate of
11341134 2 cancellation on that part of the property. He or she shall make
11351135 3 proper entry on his or her records showing the part of the
11361136 4 property on which settlement has been made and the amount due
11371137 5 on the balance.
11381138 6 (Source: P.A. 83-358; 88-455.)
11391139 7 (35 ILCS 200/22-5)
11401140 8 Sec. 22-5. Notice of sale and redemption rights. In order
11411141 9 to be entitled to a tax deed, within 4 months and 15 days after
11421142 10 any sale held under this Code, the purchaser or his or her
11431143 11 assignee, and the county for all forfeited certificates from
11441144 12 the annual sale, shall deliver to the county clerk a notice to
11451145 13 be given to the party in whose name the taxes are last assessed
11461146 14 as shown by the most recent tax collector's warrant books, in
11471147 15 at least 10 point type in the following form completely filled
11481148 16 in:
11491149 17 [Start of Notice]
11501150 18 TAKE NOTICE
11511151 19 County of ...............................................
11521152 20 Date Premises Sold or Forfeited ..........................
11531153 21 Certificate No. .........................................
11541154 22 Sold for General Taxes of (year) ........................
11551155 23 Sold for Special Assessment of (Municipality)
11561156 24 and special assessment number ...........................
11571157 25 Warrant No. ............... Inst. No. .................
11581158
11591159
11601160
11611161
11621162
11631163 HB3040 - 32 - LRB103 28959 HLH 55345 b
11641164
11651165
11661166 HB3040- 33 -LRB103 28959 HLH 55345 b HB3040 - 33 - LRB103 28959 HLH 55345 b
11671167 HB3040 - 33 - LRB103 28959 HLH 55345 b
11681168 1 THIS PROPERTY HAS BEEN SOLD FOR
11691169 2 DELINQUENT TAXES
11701170 3 Property Address (as identified on the most recent tax bill,
11711171 4 if available) Property located at .
11721172 5 Legal Description or Property Index No. .....................
11731173 6 .............................................................
11741174 7 .............................................................
11751175 8 This notice is to advise you that the above property has
11761176 9 been sold for delinquent taxes and that the period of
11771177 10 redemption from the sale will expire on
11781178 11 This notice is also to advise you that a petition may will
11791179 12 be filed for a tax deed which will transfer title and the right
11801180 13 to possession of the above-referenced this property
11811181 14 ("Property") if redemption is not made on or before the
11821182 15 redemption deadline ......................................
11831183 16 At the date of this notice the total amount which you must
11841184 17 pay in order to redeem the above property is
11851185 18 To determine the redemption deadline and the total amount
11861186 19 you must pay to redeem the sold taxes, you must immediately
11871187 20 contact the County Clerk at the address and phone number
11881188 21 below. The redemption amount is subject to increase at 6-month
11891189 22 intervals from the date of sale. The interest rate and penalty
11901190 23 rate applied to your delinquent tax debt is subject to change
11911191 24 if the certificate or tax lien is forfeited to the county prior
11921192 25 to redemption. Check with the County Clerk for the exact
11931193 26 amount you owe before redeeming. Payment must be made by
11941194
11951195
11961196
11971197
11981198
11991199 HB3040 - 33 - LRB103 28959 HLH 55345 b
12001200
12011201
12021202 HB3040- 34 -LRB103 28959 HLH 55345 b HB3040 - 34 - LRB103 28959 HLH 55345 b
12031203 HB3040 - 34 - LRB103 28959 HLH 55345 b
12041204 1 certified check, cashier's check, money order, or in cash to
12051205 2 the County Clerk.
12061206 3 YOU ARE URGED TO REDEEM IMMEDIATELY TO
12071207 4 PREVENT LOSS OF PROPERTY
12081208 5 Property sold under the Property Tax Code may be redeemed
12091209 6 by any owner or person holding an interest in the Property at
12101210 7 any time before the following deadlines (based on property
12111211 8 classification as of the date of sale):
12121212 9 (1) You must redeem your taxes within 1 year of the
12131213 10 date of sale for the following classifications:
12141214 11 (a) vacant non-farm property;
12151215 12 (b) property containing an improvement consisting
12161216 13 of a structure or structures with 7 or more
12171217 14 residential units; or
12181218 15 (c) commercial or industrial property.
12191219 16 (2) You must redeem your taxes within 2 years of the
12201220 17 date of sale for the following classifications:
12211221 18 (a) all residential property with less than 6
12221222 19 units; or
12231223 20 (b) all other property.
12241224 21 Redemption deadlines may have been extended by the
12251225 22 certificate holder or pursuant to Illinois law. To confirm the
12261226 23 redemption deadline, you must contact the County Clerk at the
12271227 24 address and telephone number below. Redemption can be made at
12281228 25 any time on or before .... by applying to the County Clerk of
12291229 26 .... County, Illinois at the Office of the County Clerk in..,
12301230
12311231
12321232
12331233
12341234
12351235 HB3040 - 34 - LRB103 28959 HLH 55345 b
12361236
12371237
12381238 HB3040- 35 -LRB103 28959 HLH 55345 b HB3040 - 35 - LRB103 28959 HLH 55345 b
12391239 HB3040 - 35 - LRB103 28959 HLH 55345 b
12401240 1 ...., Illinois. The address and telephone number for the
12411241 2 County Clerk are as follows:.
12421242 3 The above amount is subject to increase at 6 month
12431243 4 intervals from the date of sale. Check with the county clerk as
12441244 5 to the exact amount you owe before redeeming. Payment must be
12451245 6 made by certified check, cashier's check, money order, or in
12461246 7 cash.
12471247 8 For further information contact the County Clerk
12481248 9 ADDRESS:............................
12491249 10 TELEPHONE:..........................
12501250 11 For further information about the redemption deadline,
12511251 12 redemption amount, or payment process, please contact the
12521252 13 County Clerk.
12531253 14 ...............................
12541254 15 Purchaser or Assignee
12551255 16 Dated (insert date).
12561256 17 [End of Notice]
12571257 18 Within 10 days after receipt of said notice, the county
12581258 19 clerk shall mail to the addresses supplied by the purchaser or
12591259 20 assignee, by registered or certified mail, copies of said
12601260 21 notice to the party in whose name the taxes are last assessed
12611261 22 as shown by the most recent tax collector's warrant books.
12621262 23 With the exception of a county or taxing district acquiring
12631263 24 certificates pursuant to Section 21-90 and 21-260, all
12641264
12651265
12661266
12671267
12681268
12691269 HB3040 - 35 - LRB103 28959 HLH 55345 b
12701270
12711271 ...............................
12721272
12731273 Purchaser or Assignee
12741274
12751275
12761276
12771277 Dated (insert date).
12781278
12791279
12801280
12811281
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12831283 HB3040 - 36 - LRB103 28959 HLH 55345 b
12841284 1 purchasers or assignees shall pay to the clerk postage plus
12851285 2 the sum of $50 for a tax deed $10. The clerk shall write or
12861286 3 stamp the date of receiving the notices upon the copies of the
12871287 4 notices, and retain one copy.
12881288 5 All redemption periods begin on the date of sale, unless
12891289 6 the notice under this Section is not mailed within the time
12901290 7 frame set forth in this Section. The certificate holder or
12911291 8 assignee may cure any defect in a notice, or failure to send a
12921292 9 notice as required by this Section, by delivering to the
12931293 10 county clerk a notice to be given to the party in whose name
12941294 11 the taxes are last assessed as shown by the most recent tax
12951295 12 collector's warrant books and extending the redemption
12961296 13 deadline to commence on the date of the corrected notice was
12971297 14 delivered to the clerk, if the extension is otherwise
12981298 15 permitted by law. Notwithstanding any provision to the
12991299 16 contrary, tax certificate purchasers and assignees may not
13001300 17 send a corrected notice if the new redemption period exceeds
13011301 18 the 3-year limit provided in section or fails to provide the
13021302 19 minimum redemption period required in this Code.
13031303 20 The changes to this Section made by this amendatory Act of
13041304 21 the 97th General Assembly apply only to tax sales that occur on
13051305 22 or after the effective date of this amendatory Act of the 97th
13061306 23 General Assembly.
13071307 24 The changes to this Section made by this amendatory Act of
13081308 25 the 103rd General Assembly apply to matters in which the tax
13091309 26 certificate is issued on or after the effective date of this
13101310
13111311
13121312
13131313
13141314
13151315 HB3040 - 36 - LRB103 28959 HLH 55345 b
13161316
13171317
13181318 HB3040- 37 -LRB103 28959 HLH 55345 b HB3040 - 37 - LRB103 28959 HLH 55345 b
13191319 HB3040 - 37 - LRB103 28959 HLH 55345 b
13201320 1 amendatory Act of the 103rd General Assembly.
13211321 2 (Source: P.A. 102-815, eff. 5-13-22.)
13221322 3 (35 ILCS 200/22-10)
13231323 4 Sec. 22-10. Notice of expiration of period of redemption.
13241324 5 A purchaser or assignee shall not be entitled to a tax deed to
13251325 6 the property sold unless, not less than 3 months nor more than
13261326 7 6 months prior to the expiration of the period of redemption,
13271327 8 he or she gives notice of the sale and the date of expiration
13281328 9 of the period of redemption to the owners, occupants, and
13291329 10 parties interested in the property, including any mortgagee of
13301330 11 record, as provided below. For counties or taxing districts
13311331 12 holding certificates pursuant to Section 21-90, the date of
13321332 13 expiration of the period of redemption will be designated by
13331333 14 the county or taxing district in its petition for tax deed and
13341334 15 identified in the notice below, which shall be filed with the
13351335 16 county clerk. the
13361336 17 The Notice to be given to the parties shall be in at least
13371337 18 10-point 10 point type in the following form completely filled
13381338 19 in:
13391339 20 TAX DEED NO. .................... FILED ....................
13401340 21 TAKE NOTICE
13411341 22 County of ...............................................
13421342 23 Date Premises Sold ......................................
13431343 24 Certificate No. ........................................
13441344 25 Sold for General Taxes of (year) ........................
13451345
13461346
13471347
13481348
13491349
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13511351
13521352
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13541354 HB3040 - 38 - LRB103 28959 HLH 55345 b
13551355 1 Sold for Special Assessment of (Municipality)
13561356 2 and special assessment number ...........................
13571357 3 Warrant No. ................ Inst. No. .................
13581358 4 THIS PROPERTY HAS BEEN SOLD FOR
13591359 5 DELINQUENT TAXES
13601360 6 Property Address (as identified on the most recent tax bill,
13611361 7 if available): Property located at
13621362 8 Legal Description or Property Index No. .....................
13631363 9 .............................................................
13641364 10 .............................................................
13651365 11 This notice is to advise you that the above property has
13661366 12 been sold for delinquent taxes and that the period of
13671367 13 redemption from the sale will expire on .....................
13681368 14 .............................................................
13691369 15 The amount to redeem is subject to increase at 6 month
13701370 16 intervals from the date of sale and may be further increased if
13711371 17 the purchaser at the tax sale or his or her assignee pays any
13721372 18 subsequently accruing taxes or special assessments to redeem
13731373 19 the property from subsequent forfeitures or tax sales. Check
13741374 20 with the county clerk as to the exact amount you owe before
13751375 21 redeeming.
13761376 22 This notice is also to advise you that a petition has been
13771377 23 filed for a tax deed which will transfer title and the right to
13781378 24 possession of this property if redemption is not made on or
13791379 25 before ......................................................
13801380 26 This matter is set for hearing in the Circuit Court of this
13811381
13821382
13831383
13841384
13851385
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13871387
13881388
13891389 HB3040- 39 -LRB103 28959 HLH 55345 b HB3040 - 39 - LRB103 28959 HLH 55345 b
13901390 HB3040 - 39 - LRB103 28959 HLH 55345 b
13911391 1 county in ...., Illinois on .....
13921392 2 You may be present at this hearing but your right to redeem
13931393 3 will already have expired at that time.
13941394 4 YOU ARE URGED TO REDEEM IMMEDIATELY
13951395 5 TO PREVENT LOSS OF PROPERTY
13961396 6 Redemption can be made at any time on or before .... by
13971397 7 applying to the County Clerk of ...., County, Illinois at the
13981398 8 Office of the County Clerk in ...., Illinois.
13991399 9 For further information contact the County Clerk
14001400 10 ADDRESS:....................
14011401 11 TELEPHONE:..................
14021402 12 ..........................
14031403 13 Purchaser, or Assignee, or Certificate Holder.
14041404 14 Dated (insert date).
14051405 15 In counties with 3,000,000 or more inhabitants, the notice
14061406 16 shall also state the address, room number, and time at which
14071407 17 the matter is set for hearing.
14081408 18 The changes to this Section made by Public Act 97-557
14091409 19 apply only to matters in which a petition for tax deed is filed
14101410 20 on or after July 1, 2012 (the effective date of Public Act
14111411 21 97-557).
14121412 22 The changes to this Section made by Public Act 102-1003
14131413 23 this amendatory Act of the 102nd General Assembly apply to
14141414 24 matters in which a petition for tax deed is filed on or after
14151415
14161416
14171417
14181418
14191419
14201420 HB3040 - 39 - LRB103 28959 HLH 55345 b
14211421
14221422 ..........................
14231423
14241424 Purchaser
14251425
14261426 ,
14271427
14281428
14291429
14301430 or
14311431
14321432 Assignee
14331433
14341434 , or Certificate Holder
14351435
14361436 .
14371437
14381438 Dated (insert date).
14391439
14401440
14411441 HB3040- 40 -LRB103 28959 HLH 55345 b HB3040 - 40 - LRB103 28959 HLH 55345 b
14421442 HB3040 - 40 - LRB103 28959 HLH 55345 b
14431443 1 May 27, 2022 (the effective date of Public Act 102-1003) this
14441444 2 amendatory Act of the 102nd General Assembly. Failure of any
14451445 3 party or any public official to comply with the changes made to
14461446 4 this Section by Public Act 102-528 does not invalidate any tax
14471447 5 deed issued prior to May 27, 2022 (the effective date of Public
14481448 6 Act 102-1003) this amendatory Act of the 102nd General
14491449 7 Assembly.
14501450 8 The changes to this Section made by this amendatory Act of
14511451 9 the 103rd General Assembly apply to matters in which the tax
14521452 10 certificate is issued on or after the effective date of this
14531453 11 amendatory Act of the 103rd General Assembly.
14541454 12 (Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22;
14551455 13 102-1003, eff. 5-27-22; revised 9-1-22.)
14561456 14 (35 ILCS 200/22-25)
14571457 15 Sec. 22-25. Mailed notice. In addition to the notice
14581458 16 required to be served not less than 3 months one month nor more
14591459 17 than 6 months prior to the expiration of the period of
14601460 18 redemption, the purchaser or his or her assignee shall prepare
14611461 19 and deliver to the clerk of the Circuit Court of the county in
14621462 20 which the property is located, not more than 6 months and not
14631463 21 less than 3 months 111 days prior to the expiration of the
14641464 22 period of redemption, the notice provided for in this Section,
14651465 23 together with the statutory costs for mailing the notice by
14661466 24 certified mail, return receipt requested. The form of notice
14671467 25 to be mailed by the clerk shall be identical in form to that
14681468
14691469
14701470
14711471
14721472
14731473 HB3040 - 40 - LRB103 28959 HLH 55345 b
14741474
14751475
14761476 HB3040- 41 -LRB103 28959 HLH 55345 b HB3040 - 41 - LRB103 28959 HLH 55345 b
14771477 HB3040 - 41 - LRB103 28959 HLH 55345 b
14781478 1 provided by Section 22-10 for service upon owners residing
14791479 2 upon the property sold, except that it shall bear the
14801480 3 signature of the clerk instead of the name of the purchaser or
14811481 4 assignee and shall designate the parties to whom it is to be
14821482 5 mailed. The clerk may furnish the form. The clerk shall mail
14831483 6 the notices delivered to him or her by certified mail, return
14841484 7 receipt requested, not less than 3 months prior to the
14851485 8 expiration of the period of redemption. The certificate of the
14861486 9 clerk that he or she has mailed the notices, together with the
14871487 10 return receipts, shall be filed in and made a part of the court
14881488 11 record. The notices shall be mailed to the owners of the
14891489 12 property at their last known addresses, and to those persons
14901490 13 who are entitled to service of notice as occupants.
14911491 14 The changes to this Section made by Public Act 97-557 this
14921492 15 amendatory Act of the 97th General Assembly shall be construed
14931493 16 as being declaratory of existing law and not as a new
14941494 17 enactment.
14951495 18 The changes to this Section made by Public Act 102-1003
14961496 19 this amendatory Act of the 102nd General Assembly apply to
14971497 20 matters in which a petition for tax deed is filed on or after
14981498 21 May 27, 2022 (the effective date of Public Act 102-1003) this
14991499 22 amendatory Act of the 102nd General Assembly. Failure of any
15001500 23 party or any public official to comply with the changes made to
15011501 24 this Section by Public Act 102-528 does not invalidate any tax
15021502 25 deed issued prior to May 27, 2022 (the effective date of Public
15031503 26 Act 102-1003) this amendatory Act of the 102nd General
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15051505
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15141514 1 Assembly.
15151515 2 (Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22;
15161516 3 102-1003, eff. 5-27-22; revised 8-12-22.)
15171517 4 (35 ILCS 200/22-30)
15181518 5 Sec. 22-30. Petition for deed. At any time within 6 months
15191519 6 but not less than 3 months prior to the expiration of the
15201520 7 redemption period for property sold pursuant to judgment and
15211521 8 order of sale under Sections 21-110 through 21-120 or 21-260
15221522 9 or otherwise acquired by the county pursuant to section 21-90,
15231523 10 the purchaser, or his or her assignee, or agent, pursuant to
15241524 11 Section 21-90, may file a petition in the circuit court in the
15251525 12 same proceeding in which the judgment and order of sale were
15261526 13 entered, asking that the court direct the county clerk to
15271527 14 issue a tax deed if the property is not redeemed from the sale.
15281528 15 The petition shall be accompanied by the statutory filing fee.
15291529 16 Notice of filing the petition and for redemption, after
15301530 17 the date on which the petitioner intends to apply for an order
15311531 18 to issue a tax on the petition that a deed be issued if the
15321532 19 taxes are not property is not redeemed shall be given to
15331533 20 occupants, owners and persons interested in the property as
15341534 21 part of the notice provided in Sections 22-10 through 22-25,
15351535 22 except that only one publication is required. The county clerk
15361536 23 shall be notified of the filing of the petition and any person
15371537 24 owning or interested in the property may, if he or she desires,
15381538 25 appear in the proceeding.
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15401540
15411541
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15481548 HB3040 - 43 - LRB103 28959 HLH 55345 b
15491549 1 The changes to this Section made by this amendatory Act of
15501550 2 the 95th General Assembly apply only to matters in which a
15511551 3 petition for tax deed is filed on or after the effective date
15521552 4 of this amendatory Act of the 95th General Assembly.
15531553 5 (Source: P.A. 95-477, eff. 6-1-08.)
15541554 6 (35 ILCS 200/22-35)
15551555 7 Sec. 22-35. Reimbursement of a county or municipality
15561556 8 before issuance of tax deed. Except in any proceeding in which
15571557 9 the tax purchaser is a county acting as a trustee for taxing
15581558 10 districts as provided in Section 21-90, an order for the
15591559 11 issuance of a tax deed under this Code shall not be entered
15601560 12 affecting the title to or interest in any property in which a
15611561 13 county, city, village or incorporated town has an interest
15621562 14 under the police and welfare power by advancements made from
15631563 15 public funds, until the purchaser or assignee makes
15641564 16 reimbursement to the county, city, village or incorporated
15651565 17 town of the money so advanced or the county, city, village, or
15661566 18 town waives its lien on the property for the money so advanced.
15671567 19 In However, in lieu of reimbursing the county, city, village
15681568 20 or town for any advancement of money that have not been waived
15691569 21 reimbursement or waiver, the purchaser or his or her assignee
15701570 22 may make application for and the court shall order that the tax
15711571 23 purchase be set aside as a sale in error. A sale in error may
15721572 24 not be granted under this Section if the lien has been
15731573 25 released, satisfied, discharged, or waived. A filing or
15741574
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15841584 1 appearance fee shall not be required of a county, city,
15851585 2 village or incorporated town seeking to enforce its claim
15861586 3 under this Section in a tax deed proceeding.
15871587 4 (Source: P.A. 101-379, eff. 1-1-20.)
15881588 5 (35 ILCS 200/22-40)
15891589 6 Sec. 22-40. Issuance of deed; possession.
15901590 7 (a) To obtain an order for issuance of tax deed, a
15911591 8 petitioner must provide sufficient evidence that: If the
15921592 9 (1) the redemption period expires and the property has
15931593 10 not been redeemed; and
15941594 11 (2) all taxes and special assessments which became due
15951595 12 and payable subsequent to the sale have been paid, unless
15961596 13 the county or its agent, as trustee pursuant to Section
15971597 14 21-90, is the petitioner; and
15981598 15 (3) all other forfeitures and sales that are subject
15991599 16 to a pending tax petition by the county or its assignee,
16001600 17 pursuant to section 21-90, which occur subsequent to the
16011601 18 sale have been redeemed; and
16021602 19 (4) the notices required by law have been given and
16031603 20 all advancements of public funds under the police power
16041604 21 made by a county, city, village or town under Section
16051605 22 22-35 have been paid; and
16061606 23 (5) the petitioner has complied with all the
16071607 24 provisions of law entitling him or her to a deed.
16081608 25 Upon receipt of sufficient evidence of the above
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16191619 1 requirements, the court shall find that the petitioner
16201620 2 complied with the requirements above and shall enter an order
16211621 3 directing the county clerk, on the production of the tax
16221622 4 certificate and a certified copy of the order, to issue to the
16231623 5 purchaser or its , the court shall so find and shall enter an
16241624 6 order directing the county clerk on the production of the
16251625 7 certificate of purchase and a certified copy of the order, to
16261626 8 issue to the purchaser or his or her assignee a tax deed. The
16271627 9 court shall insist on strict compliance with Section 22-10
16281628 10 through 22-25. Prior to the entry of an order directing the
16291629 11 issuance of a tax deed, the petitioner shall furnish the court
16301630 12 with a report of proceedings of the evidence received on the
16311631 13 application for tax deed and the report of proceedings shall
16321632 14 be filed and made a part of the court record.
16331633 15 (b) Except as provided in subsection (e), if If taxes for
16341634 16 years prior to the year or years sold are or become delinquent
16351635 17 subsequent to the date of sale, the court shall find that the
16361636 18 lien of those delinquent taxes has been or will be merged into
16371637 19 the tax deed grantee's title if the court determines that the
16381638 20 tax deed grantee or any prior holder of the certificate of
16391639 21 purchase, or any person or entity under common ownership or
16401640 22 control with any such grantee or prior holder of the
16411641 23 certificate of purchase, was at no time the holder of any
16421642 24 certificate of purchase for the years sought to be merged. If
16431643 25 delinquent taxes are merged into the tax deed pursuant to this
16441644 26 subsection, the court shall enter an order declaring which
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16551655 1 specific taxes have been or will be merged into the tax deed
16561656 2 title and directing the county treasurer and county clerk to
16571657 3 reflect that declaration in the warrant and judgment records;
16581658 4 provided, that no such order shall be effective until a tax
16591659 5 deed has been issued and timely recorded. Nothing contained in
16601660 6 this Section shall relieve any owner liable for delinquent
16611661 7 property taxes under this Code from the payment of the taxes
16621662 8 that have been merged into the title upon issuance of the tax
16631663 9 deed.
16641664 10 (c) The county clerk is entitled to a fee of $10 in
16651665 11 counties of 3,000,000 or more inhabitants and $5 in counties
16661666 12 with less than 3,000,000 inhabitants for the issuance of the
16671667 13 tax deed, except for deeds issued to the county pursuant to its
16681668 14 authority under Section 21-90. The clerk may not include in a
16691669 15 tax deed more than one property as listed, assessed and sold in
16701670 16 one description, except in cases where several properties are
16711671 17 owned by one person.
16721672 18 Upon application, the court shall, enter an order to place
16731673 19 the tax deed grantee or the grantee's successor in interest in
16741674 20 possession of the property and may enter orders and grant
16751675 21 relief as may be necessary or desirable to maintain the
16761676 22 grantee or the grantee's successor in interest in possession.
16771677 23 (d) The court shall retain jurisdiction to enter orders
16781678 24 pursuant to subsections (b) and (c) of this Section. This
16791679 25 amendatory Act of the 92nd General Assembly and this
16801680 26 amendatory Act of the 95th General Assembly shall be construed
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16911691 1 as being declarative of existing law and not as a new
16921692 2 enactment.
16931693 3 (e) Prior to the issuance of any tax deed under this
16941694 4 Section, the petitioner must redeem all taxes and special
16951695 5 assessments on the property that are subject to an active tax
16961696 6 petition filed by a county or its assignee pursuant to Section
16971697 7 21-90.
16981698 8 (f) If, for any reason, the purchaser fails to obtain an
16991699 9 order for tax deed within the required time period, a tax
17001700 10 certificate is found to be unenforceable or void by the court,
17011701 11 or a purchaser voluntarily surrenders a certificate to the
17021702 12 county for any reason, then the certificate is forfeited to
17031703 13 the county, as trustee, pursuant to section 21-90.
17041704 14 (Source: P.A. 98-1162, eff. 6-1-15.)
17051705 15 (35 ILCS 200/22-60)
17061706 16 Sec. 22-60. Contents of deed; recording. Every tax deed
17071707 17 shall contain the full names and the true post office address
17081708 18 and residence of grantee. A county receiving a tax deed
17091709 19 pursuant to Section 21-90 may designate a specific county
17101710 20 agency to be named as the deed grantee. It shall not be of any
17111711 21 force or effect, and the recipient may not take title to the
17121712 22 property, until after the deed it has been recorded in the
17131713 23 office of the recorder.
17141714 24 (Source: P.A. 83-358; 88-455.)
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17251725 1 (35 ILCS 200/21-405 rep.)
17261726 2 (35 ILCS 200/22-50 rep.)
17271727 3 Section 10. The Property Tax Code is amended by repealing
17281728 4 Sections 21-405 and 22-50.
17291729 5 Section 99. Effective date. This Act takes effect upon
17301730 6 becoming law.
17311731 HB3040- 49 -LRB103 28959 HLH 55345 b 1 INDEX 2 Statutes amended in order of appearance 3 35 ILCS 200/21-90 4 35 ILCS 200/21-145 5 35 ILCS 200/21-225 6 35 ILCS 200/21-235 7 35 ILCS 200/21-250 8 35 ILCS 200/21-310 9 35 ILCS 200/21-315 10 35 ILCS 200/21-320 11 35 ILCS 200/21-325 12 35 ILCS 200/21-330 13 35 ILCS 200/21-335 14 35 ILCS 200/21-350 15 35 ILCS 200/21-370 16 35 ILCS 200/21-385 17 35 ILCS 200/21-400 18 35 ILCS 200/21-430 19 35 ILCS 200/22-5 20 35 ILCS 200/22-10 21 35 ILCS 200/22-25 22 35 ILCS 200/22-30 23 35 ILCS 200/22-35 24 35 ILCS 200/22-40 25 35 ILCS 200/22-60 HB3040- 50 -LRB103 28959 HLH 55345 b HB3040- 49 -LRB103 28959 HLH 55345 b HB3040 - 49 - LRB103 28959 HLH 55345 b 1 INDEX 2 Statutes amended in order of appearance 3 35 ILCS 200/21-90 4 35 ILCS 200/21-145 5 35 ILCS 200/21-225 6 35 ILCS 200/21-235 7 35 ILCS 200/21-250 8 35 ILCS 200/21-310 9 35 ILCS 200/21-315 10 35 ILCS 200/21-320 11 35 ILCS 200/21-325 12 35 ILCS 200/21-330 13 35 ILCS 200/21-335 14 35 ILCS 200/21-350 15 35 ILCS 200/21-370 16 35 ILCS 200/21-385 17 35 ILCS 200/21-400 18 35 ILCS 200/21-430 19 35 ILCS 200/22-5 20 35 ILCS 200/22-10 21 35 ILCS 200/22-25 22 35 ILCS 200/22-30 23 35 ILCS 200/22-35 24 35 ILCS 200/22-40 25 35 ILCS 200/22-60 HB3040- 50 -LRB103 28959 HLH 55345 b HB3040 - 50 - LRB103 28959 HLH 55345 b
17321732 HB3040- 49 -LRB103 28959 HLH 55345 b HB3040 - 49 - LRB103 28959 HLH 55345 b
17331733 HB3040 - 49 - LRB103 28959 HLH 55345 b
17341734 1 INDEX
17351735 2 Statutes amended in order of appearance
17361736 3 35 ILCS 200/21-90
17371737 4 35 ILCS 200/21-145
17381738 5 35 ILCS 200/21-225
17391739 6 35 ILCS 200/21-235
17401740 7 35 ILCS 200/21-250
17411741 8 35 ILCS 200/21-310
17421742 9 35 ILCS 200/21-315
17431743 10 35 ILCS 200/21-320
17441744 11 35 ILCS 200/21-325
17451745 12 35 ILCS 200/21-330
17461746 13 35 ILCS 200/21-335
17471747 14 35 ILCS 200/21-350
17481748 15 35 ILCS 200/21-370
17491749 16 35 ILCS 200/21-385
17501750 17 35 ILCS 200/21-400
17511751 18 35 ILCS 200/21-430
17521752 19 35 ILCS 200/22-5
17531753 20 35 ILCS 200/22-10
17541754 21 35 ILCS 200/22-25
17551755 22 35 ILCS 200/22-30
17561756 23 35 ILCS 200/22-35
17571757 24 35 ILCS 200/22-40
17581758 25 35 ILCS 200/22-60
17591759 HB3040- 50 -LRB103 28959 HLH 55345 b HB3040 - 50 - LRB103 28959 HLH 55345 b
17601760 HB3040 - 50 - LRB103 28959 HLH 55345 b
17611761
17621762
17631763
17641764
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17671767
17681768
17691769
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17711771 HB3040 - 49 - LRB103 28959 HLH 55345 b
17721772 1 INDEX
17731773 2 Statutes amended in order of appearance
17741774 3 35 ILCS 200/21-90
17751775 4 35 ILCS 200/21-145
17761776 5 35 ILCS 200/21-225
17771777 6 35 ILCS 200/21-235
17781778 7 35 ILCS 200/21-250
17791779 8 35 ILCS 200/21-310
17801780 9 35 ILCS 200/21-315
17811781 10 35 ILCS 200/21-320
17821782 11 35 ILCS 200/21-325
17831783 12 35 ILCS 200/21-330
17841784 13 35 ILCS 200/21-335
17851785 14 35 ILCS 200/21-350
17861786 15 35 ILCS 200/21-370
17871787 16 35 ILCS 200/21-385
17881788 17 35 ILCS 200/21-400
17891789 18 35 ILCS 200/21-430
17901790 19 35 ILCS 200/22-5
17911791 20 35 ILCS 200/22-10
17921792 21 35 ILCS 200/22-25
17931793 22 35 ILCS 200/22-30
17941794 23 35 ILCS 200/22-35
17951795 24 35 ILCS 200/22-40
17961796 25 35 ILCS 200/22-60
17971797
17981798
17991799
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18041804
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