Illinois 2023-2024 Regular Session

Illinois House Bill HB3480 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3480 Introduced , by Rep. Kam Buckner SYNOPSIS AS INTRODUCED: 35 ILCS 200/21-240 35 ILCS 200/21-310 35 ILCS 200/21-330 35 ILCS 200/22-10 35 ILCS 200/22-35 35 ILCS 200/22-50 Amends the Property Tax Code. Makes various changes concerning sales in error. In provisions allowing a sale in error if the assessor, chief county assessment officer, board of review, board of appeals, or other county official has made an error, provides that the error must be material to the tax sale at issue and may not be an error in the description of the physical characteristics, location, or picture of the property. Removes provisions allowing a sale in error when a bankruptcy petition has been filed after the tax sale and before the issuance of the tax deed. Provides that, if the bankruptcy petition is filed prior to the tax sale, then a sale in error is allowed if the property is subject to an automatic stay and the stay is active on the date of the date of that sale. Provides that the $100 fee paid by a tax purchaser for a certificate of purchase is non-refundable. Provides that the notice of the expiration of the period of redemption shall be delivered to the sheriff (or to the coroner or private detective, as applicable) for service not less than 5 months prior to the expiration of the period of redemption. Makes other changes LRB103 26852 HLH 53216 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3480 Introduced , by Rep. Kam Buckner SYNOPSIS AS INTRODUCED: 35 ILCS 200/21-240 35 ILCS 200/21-310 35 ILCS 200/21-330 35 ILCS 200/22-10 35 ILCS 200/22-35 35 ILCS 200/22-50 35 ILCS 200/21-240 35 ILCS 200/21-310 35 ILCS 200/21-330 35 ILCS 200/22-10 35 ILCS 200/22-35 35 ILCS 200/22-50 Amends the Property Tax Code. Makes various changes concerning sales in error. In provisions allowing a sale in error if the assessor, chief county assessment officer, board of review, board of appeals, or other county official has made an error, provides that the error must be material to the tax sale at issue and may not be an error in the description of the physical characteristics, location, or picture of the property. Removes provisions allowing a sale in error when a bankruptcy petition has been filed after the tax sale and before the issuance of the tax deed. Provides that, if the bankruptcy petition is filed prior to the tax sale, then a sale in error is allowed if the property is subject to an automatic stay and the stay is active on the date of the date of that sale. Provides that the $100 fee paid by a tax purchaser for a certificate of purchase is non-refundable. Provides that the notice of the expiration of the period of redemption shall be delivered to the sheriff (or to the coroner or private detective, as applicable) for service not less than 5 months prior to the expiration of the period of redemption. Makes other changes LRB103 26852 HLH 53216 b LRB103 26852 HLH 53216 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3480 Introduced , by Rep. Kam Buckner SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/21-240 35 ILCS 200/21-310 35 ILCS 200/21-330 35 ILCS 200/22-10 35 ILCS 200/22-35 35 ILCS 200/22-50 35 ILCS 200/21-240 35 ILCS 200/21-310 35 ILCS 200/21-330 35 ILCS 200/22-10 35 ILCS 200/22-35 35 ILCS 200/22-50
4	4	35 ILCS 200/21-240
5	5	35 ILCS 200/21-310
6	6	35 ILCS 200/21-330
7	7	35 ILCS 200/22-10
8	8	35 ILCS 200/22-35
9	9	35 ILCS 200/22-50
10	10	Amends the Property Tax Code. Makes various changes concerning sales in error. In provisions allowing a sale in error if the assessor, chief county assessment officer, board of review, board of appeals, or other county official has made an error, provides that the error must be material to the tax sale at issue and may not be an error in the description of the physical characteristics, location, or picture of the property. Removes provisions allowing a sale in error when a bankruptcy petition has been filed after the tax sale and before the issuance of the tax deed. Provides that, if the bankruptcy petition is filed prior to the tax sale, then a sale in error is allowed if the property is subject to an automatic stay and the stay is active on the date of the date of that sale. Provides that the $100 fee paid by a tax purchaser for a certificate of purchase is non-refundable. Provides that the notice of the expiration of the period of redemption shall be delivered to the sheriff (or to the coroner or private detective, as applicable) for service not less than 5 months prior to the expiration of the period of redemption. Makes other changes
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13	13	A BILL FOR
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15	15	HB3480 LRB103 26852 HLH 53216 b
16	16	1 AN ACT concerning revenue.
17	17	2 Be it enacted by the People of the State of Illinois,
18	18	3 represented in the General Assembly:
19	19	4 Section 5. The Property Tax Code is amended by changing
20	20	5 Sections 21-240, 21-310, 21-330, 22-10, 22-35, and 22-50 as
21	21	6 follows:
22	22	7 (35 ILCS 200/21-240)
23	23	8 Sec. 21-240. Payment for property purchased at tax sale;
24	24	9 reoffering for sale. Except as otherwise provided below, the
25	25	10 person purchasing any property, or any part thereof, shall be
26	26	11 liable to the county for the amount due and shall forthwith pay
27	27	12 to the county collector the amount charged on the property.
28	28	13 Upon failure to do so, the amount due shall be recoverable in a
29	29	14 civil action brought in the name of the People of the State of
30	30	15 Illinois in any court of competent jurisdiction. The person so
31	31	16 purchasing shall be relieved of liability only by payment of
32	32	17 the amount due together with interest and costs thereon, or if
33	33	18 the property is reoffered at the sale, purchased and paid for.
34	34	19 Reoffering of the property for sale shall be at the discretion
35	35	20 of the collector. The sale shall not be closed until payment is
36	36	21 made or the property again offered for sale. In counties with
37	37	22 3,000,000 or more inhabitants, only the taxes, special
38	38	23 assessments, interest and costs as advertised in the sale
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42	42	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3480 Introduced , by Rep. Kam Buckner SYNOPSIS AS INTRODUCED:
43	43	35 ILCS 200/21-240 35 ILCS 200/21-310 35 ILCS 200/21-330 35 ILCS 200/22-10 35 ILCS 200/22-35 35 ILCS 200/22-50 35 ILCS 200/21-240 35 ILCS 200/21-310 35 ILCS 200/21-330 35 ILCS 200/22-10 35 ILCS 200/22-35 35 ILCS 200/22-50
44	44	35 ILCS 200/21-240
45	45	35 ILCS 200/21-310
46	46	35 ILCS 200/21-330
47	47	35 ILCS 200/22-10
48	48	35 ILCS 200/22-35
49	49	35 ILCS 200/22-50
50	50	Amends the Property Tax Code. Makes various changes concerning sales in error. In provisions allowing a sale in error if the assessor, chief county assessment officer, board of review, board of appeals, or other county official has made an error, provides that the error must be material to the tax sale at issue and may not be an error in the description of the physical characteristics, location, or picture of the property. Removes provisions allowing a sale in error when a bankruptcy petition has been filed after the tax sale and before the issuance of the tax deed. Provides that, if the bankruptcy petition is filed prior to the tax sale, then a sale in error is allowed if the property is subject to an automatic stay and the stay is active on the date of the date of that sale. Provides that the $100 fee paid by a tax purchaser for a certificate of purchase is non-refundable. Provides that the notice of the expiration of the period of redemption shall be delivered to the sheriff (or to the coroner or private detective, as applicable) for service not less than 5 months prior to the expiration of the period of redemption. Makes other changes
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53	53	A BILL FOR
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59	59	35 ILCS 200/21-240
60	60	35 ILCS 200/21-310
61	61	35 ILCS 200/21-330
62	62	35 ILCS 200/22-10
63	63	35 ILCS 200/22-35
64	64	35 ILCS 200/22-50
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83	83	1 shall be required to be paid forthwith. The general taxes
84	84	2 charged on the land remaining due and unpaid, including
85	85	3 amounts subject to certificates of error, not included in the
86	86	4 advertisement, shall be paid by the purchaser within 10 days
87	87	5 after the sale, except that upon payment of the fee provided by
88	88	6 law to the County Clerk (which fee shall be deemed part of the
89	89	7 costs of sale) the purchaser may make written application,
90	90	8 within the 10 day period, to the county clerk for a statement
91	91	9 of all taxes, interest and costs due and an estimate of the
92	92	10 cost of redemption of all forfeited general taxes, which were
93	93	11 not included in the advertisement. After obtaining such
94	94	12 statement and estimate and an order on the county collector to
95	95	13 receive the amount of forfeited general taxes, if any, the
96	96	14 purchaser shall pay to the county collector all the remaining
97	97	15 taxes, interest and costs, and the amount necessary to redeem
98	98	16 the forfeited general taxes. The county collector shall issue
99	99	17 the purchaser a receipt therefor. Any delay in providing the
100	100	18 statement or in accepting payment, and delivering receipt
101	101	19 therefor, shall not be counted as a part of the 10 days. When
102	102	20 the receipt of the collector is issued, a copy shall be filed
103	103	21 with the county clerk and the county clerk shall include the
104	104	22 amount shown in such receipt in the amount of the purchase
105	105	23 price of the property in the certificate of purchase. The
106	106	24 purchaser then shall be entitled to a certificate of purchase.
107	107	25 If a purchaser fails to complete his or her purchase as
108	108	26 provided in this Section, the purchase shall become void, and
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119	119	1 be of no effect, but the collector shall not refund the amount
120	120	2 paid in cash at the time of the sale, except in cases of sale
121	121	3 in error under subsection (a) of Section 21-310. That amount
122	122	4 shall be treated as a payment and distributed to the taxing
123	123	5 bodies as other collections are distributed. The lien for
124	124	6 taxes for the amount paid shall remain on the property, in
125	125	7 favor of the purchaser, his or her heirs or assigns, until paid
126	126	8 with 5% interest per year on that amount from the date the
127	127	9 purchaser paid it. The amount and fact of such ineffective
128	128	10 purchase shall be entered in the tax judgment, sale,
129	129	11 redemption and forfeiture record opposite the property upon
130	130	12 which the lien remains. No redemption shall be made without
131	131	13 payment of this amount for the benefit of the purchaser, and no
132	132	14 future sale of the property shall be made except subject to the
133	133	15 lien of such purchaser. This section shall not apply to any
134	134	16 purchase by any city, village or incorporated town in default
135	135	17 of other bidders at any sale for delinquent special
136	136	18 assessments.
137	137	19 (Source: P.A. 84-1308; 88-455.)
138	138	20 (35 ILCS 200/21-310)
139	139	21 Sec. 21-310. Sales in error.
140	140	22 (a) When, upon application of the county collector, the
141	141	23 owner of the certificate of purchase, or a municipality which
142	142	24 owns or has owned the property ordered sold, it appears to the
143	143	25 satisfaction of the court which ordered the property sold that
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154	154	1 any of the following subsections are applicable, the court
155	155	2 shall declare the sale to be a sale in error:
156	156	3 (1) the property was not subject to taxation, or all
157	157	4 or any part of the lien of taxes sold has become null and
158	158	5 void pursuant to Section 21-95 or unenforceable pursuant
159	159	6 to subsection (c) of Section 18-250 or subsection (b) of
160	160	7 Section 22-40; ,
161	161	8 (2) the taxes or special assessments had been paid
162	162	9 prior to the sale of the property; ,
163	163	10 (3) there is a double assessment; ,
164	164	11 (4) the description is void for uncertainty; ,
165	165	12 (5) the assessor, chief county assessment officer,
166	166	13 board of review, board of appeals, or other county
167	167	14 official has made an error material to the tax sale at
168	168	15 issue (other than an error of judgment as to the value of
169	169	16 any property or an error in the description of the
170	170	17 physical characteristics, location, or picture of the
171	171	18 property); ,
172	172	19 (5.5) the owner of the homestead property had tendered
173	173	20 timely and full payment to the county collector that the
174	174	21 owner reasonably believed was due and owing on the
175	175	22 homestead property, and the county collector did not apply
176	176	23 the payment to the homestead property; provided that this
177	177	24 provision applies only to homeowners, not their agents or
178	178	25 third-party payors; ,
179	179	26 (6) prior to the tax sale a voluntary or involuntary
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190	190	1 petition has been filed by or against the legal or
191	191	2 beneficial owner of the property requesting relief under
192	192	3 the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13, the
193	193	4 property is subject to an automatic stay pursuant to that
194	194	5 petition, and that stay is active on the date of the date
195	195	6 of that sale;
196	196	7 (7) the property is owned by the United States, the
197	197	8 State of Illinois, a municipality, or a taxing district; ,
198	198	9 or
199	199	10 (8) the owner of the property is a reservist or
200	200	11 guardsperson who is granted an extension of his or her due
201	201	12 date under Sections 21-15, 21-20, and 21-25 of this Act.
202	202	13 (b) When, upon application of the owner of the certificate
203	203	14 of purchase only, it appears to the satisfaction of the court
204	204	15 which ordered the property sold that any of the following
205	205	16 subsections are applicable, the court shall declare the sale
206	206	17 to be a sale in error:
207	207	18 (1) (Blank). A voluntary or involuntary petition under
208	208	19 the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has
209	209	20 been filed subsequent to the tax sale and prior to the
210	210	21 issuance of the tax deed.
211	211	22 (2) The improvements upon the property sold have been
212	212	23 substantially destroyed or rendered uninhabitable or
213	213	24 otherwise unfit for occupancy subsequent to the tax sale
214	214	25 and prior to the issuance of the tax deed; however, if the
215	215	26 court declares a sale in error under this paragraph (2),
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226	226	1 the court may order the holder of the certificate of
227	227	2 purchase to assign the certificate to the county collector
228	228	3 if requested by the county collector. The county collector
229	229	4 may, upon request of the county, as trustee, or upon
230	230	5 request of a taxing district having an interest in the
231	231	6 taxes sold, further assign any certificate of purchase
232	232	7 received pursuant to this paragraph (2) to the county
233	233	8 acting as trustee for taxing districts pursuant to Section
234	234	9 21-90 of this Code or to the taxing district having an
235	235	10 interest in the taxes sold.
236	236	11 (3) There is an interest held by the United States in
237	237	12 the property sold which could not be extinguished by the
238	238	13 tax deed.
239	239	14 (4) The real property contains a hazardous substance,
240	240	15 hazardous waste, or underground storage tank that would
241	241	16 require cleanup or other removal under any federal, State,
242	242	17 or local law, ordinance, or regulation, only if the tax
243	243	18 purchaser purchased the property without actual knowledge
244	244	19 of the hazardous substance, hazardous waste, or
245	245	20 underground storage tank. This paragraph (4) applies only
246	246	21 if the owner of the certificate of purchase has made
247	247	22 application for a sale in error at any time before the
248	248	23 issuance of a tax deed. If the court declares a sale in
249	249	24 error under this paragraph (4), the court may order the
250	250	25 holder of the certificate of purchase to assign the
251	251	26 certificate to the county collector if requested by the
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262	262	1 county collector. The county collector may, upon request
263	263	2 of the county, as trustee, or upon request of a taxing
264	264	3 district having an interest in the taxes sold, further
265	265	4 assign any certificate of purchase received pursuant to
266	266	5 this paragraph (4) to the county acting as trustee for
267	267	6 taxing districts pursuant to Section 21-90 of this Code or
268	268	7 to the taxing district having an interest in the taxes
269	269	8 sold.
270	270	9 Whenever a court declares a sale in error under this
271	271	10 subsection (b), the court shall promptly notify the county
272	272	11 collector in writing. Every such declaration pursuant to any
273	273	12 provision of this subsection (b) shall be made within the
274	274	13 proceeding in which the tax sale was authorized.
275	275	14 (c) When the county collector discovers, prior to the
276	276	15 expiration of the period of redemption, that a tax sale should
277	277	16 not have occurred for one or more of the reasons set forth in
278	278	17 subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this Section,
279	279	18 the county collector shall notify the last known owner of the
280	280	19 certificate of purchase by certified and regular mail, or
281	281	20 other means reasonably calculated to provide actual notice,
282	282	21 that the county collector intends to declare an administrative
283	283	22 sale in error and of the reasons therefor, including
284	284	23 documentation sufficient to establish the reason why the sale
285	285	24 should not have occurred. The owner of the certificate of
286	286	25 purchase may object in writing within 28 days after the date of
287	287	26 the mailing by the county collector. If an objection is filed,
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298	298	1 the county collector shall not administratively declare a sale
299	299	2 in error, but may apply to the circuit court for a sale in
300	300	3 error as provided in subsection (a) of this Section. Thirty
301	301	4 days following the receipt of notice by the last known owner of
302	302	5 the certificate of purchase, or within a reasonable time
303	303	6 thereafter, the county collector shall make a written
304	304	7 declaration, based upon clear and convincing evidence, that
305	305	8 the taxes were sold in error and shall deliver a copy thereof
306	306	9 to the county clerk within 30 days after the date the
307	307	10 declaration is made for entry in the tax judgment, sale,
308	308	11 redemption, and forfeiture record pursuant to subsection (d)
309	309	12 of this Section. The county collector shall promptly notify
310	310	13 the last known owner of the certificate of purchase of the
311	311	14 declaration by regular mail and shall promptly pay the amount
312	312	15 of the tax sale, together with interest and costs as provided
313	313	16 in Section 21-315, upon surrender of the original certificate
314	314	17 of purchase.
315	315	18 (d) If a sale is declared to be a sale in error, the county
316	316	19 clerk shall make entry in the tax judgment, sale, redemption
317	317	20 and forfeiture record, that the property was erroneously sold,
318	318	21 and the county collector shall, on demand of the owner of the
319	319	22 certificate of purchase, refund the amount paid, except for
320	320	23 the nonrefundable $80 fee paid, pursuant to Section 21-295,
321	321	24 for each item purchased at the tax sale, pay any interest and
322	322	25 costs as may be ordered under Sections 21-315 through 21-335,
323	323	26 and cancel the certificate so far as it relates to the
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334	334	1 property. The county collector shall deduct from the accounts
335	335	2 of the appropriate taxing bodies their pro rata amounts paid.
336	336	3 Alternatively, for sales in error declared under subsection
337	337	4 (b)(2) or (b)(4), the county collector may request the circuit
338	338	5 court to direct the county clerk to record any assignment of
339	339	6 the tax certificate to or from the county collector without
340	340	7 charging a fee for the assignment. The owner of the
341	341	8 certificate of purchase shall receive all statutory refunds
342	342	9 and payments. The county collector shall deduct costs and
343	343	10 payments in the same manner as if a sale in error had occurred.
344	344	11 (Source: P.A. 100-890, eff. 1-1-19; 101-379, eff. 1-1-20;
345	345	12 101-659, eff. 3-23-21.)
346	346	13 (35 ILCS 200/21-330)
347	347	14 Sec. 21-330. Fund for payment of interest. In all counties
348	348	15 of less than 3,000,000 inhabitants, the county board, by
349	349	16 resolution, may impose a fee for payment of interest and
350	350	17 costs. Each person purchasing any property at a sale under
351	351	18 this Code shall pay to the county collector, prior to the
352	352	19 issuance of any certificate of purchase, a fee of up to $60 for
353	353	20 each item purchased. Each person purchasing any property at a
354	354	21 sale held under this Code in a county with 3,000,000 or more
355	355	22 inhabitants shall pay to the county collector, prior to the
356	356	23 issuance of any certificate of purchase, a nonrefundable fee
357	357	24 of $100 for each item purchased. That amount shall be included
358	358	25 in the price paid for the certificate of purchase and the
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369	369	1 amount required to redeem under Section 21-355.
370	370	2 All sums of money received under this Section shall be
371	371	3 paid by the collector to the county treasurer of the county in
372	372	4 which the property is situated for deposit into a special
373	373	5 fund. It shall be the duty of the county treasurer, as trustee
374	374	6 of the fund, to invest the principal and income of the fund
375	375	7 from time to time, if not immediately required for payments
376	376	8 under this Section, in investments as are authorized by
377	377	9 Sections 3-10009 and 3-11002 of the Counties Code. The fund
378	378	10 shall be held to pay interest and costs by the county treasurer
379	379	11 as trustee of the fund. No payment shall be made from the fund
380	380	12 except by order of the court declaring a sale in error under
381	381	13 Section 21-310, 22-35, or 22-50 or by declaration of the
382	382	14 county collector under subsection (c) of Section 21-310. Any
383	383	15 moneys accumulated in the fund by the county treasurer in
384	384	16 excess of (i) $100,000 in counties with 250,000 or less
385	385	17 inhabitants or (ii) $500,000 in counties with more than
386	386	18 250,000 inhabitants shall be paid each year prior to the
387	387	19 commencement of the annual tax sale, first to satisfy any
388	388	20 existing unpaid judgments entered pursuant to Section 21-295,
389	389	21 and any funds remaining thereafter shall be paid to the
390	390	22 general fund of the county.
391	391	23 (Source: P.A. 100-1070, eff. 1-1-19.)
392	392	24 (35 ILCS 200/22-10)
393	393	25 Sec. 22-10. Notice of expiration of period of redemption.
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404	404	1 A purchaser or assignee shall not be entitled to a tax deed to
405	405	2 the property sold unless, not less than 3 months nor more than
406	406	3 6 months prior to the expiration of the period of redemption,
407	407	4 he or she gives notice of the sale and the date of expiration
408	408	5 of the period of redemption to the owners, occupants, and
409	409	6 parties interested in the property, including any mortgagee of
410	410	7 record, as provided below. The purchaser or assignee shall
411	411	8 deliver the notice of the expiration of the period of
412	412	9 redemption to the sheriff of the county in which the property
413	413	10 is located not less than 5 months prior to the expiration of
414	414	11 the period of redemption. If service is made by the coroner or
415	415	12 by a person who is licensed or registered as a private
416	416	13 detective under the Private Detective, Private Alarm, Private
417	417	14 Security, Fingerprint Vendor, and Locksmith Act of 2004 under
418	418	15 the circumstances described in Section 22-15 for service by
419	419	16 those persons, then the notice of expiration of the period of
420	420	17 redemption shall be delivered to the coroner or the private
421	421	18 detective, as applicable, instead of to the sheriff. the
422	422	19 The Notice to be given to the parties shall be in at least
423	423	20 10-point 10 point type in the following form completely filled
424	424	21 in:
425	425	22 TAX DEED NO. .................... FILED ....................
426	426	23 TAKE NOTICE
427	427	24 County of ...............................................
428	428	25 Date Premises Sold ......................................
429	429	26 Certificate No. ........................................
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440	440	1 Sold for General Taxes of (year) ........................
441	441	2 Sold for Special Assessment of (Municipality)
442	442	3 and special assessment number ...........................
443	443	4 Warrant No. ................ Inst. No. .................
444	444	5 THIS PROPERTY HAS BEEN SOLD FOR
445	445	6 DELINQUENT TAXES
446	446	7 Property located at .........................................
447	447	8 Legal Description or Property Index No. .....................
448	448	9 .............................................................
449	449	10 .............................................................
450	450	11 This notice is to advise you that the above property has
451	451	12 been sold for delinquent taxes and that the period of
452	452	13 redemption from the sale will expire on .....................
453	453	14 .............................................................
454	454	15 The amount to redeem is subject to increase at 6 month
455	455	16 intervals from the date of sale and may be further increased if
456	456	17 the purchaser at the tax sale or his or her assignee pays any
457	457	18 subsequently accruing taxes or special assessments to redeem
458	458	19 the property from subsequent forfeitures or tax sales. Check
459	459	20 with the county clerk as to the exact amount you owe before
460	460	21 redeeming.
461	461	22 This notice is also to advise you that a petition has been
462	462	23 filed for a tax deed which will transfer title and the right to
463	463	24 possession of this property if redemption is not made on or
464	464	25 before ......................................................
465	465	26 This matter is set for hearing in the Circuit Court of this
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476	476	1 county in ...., Illinois on .....
477	477	2 You may be present at this hearing but your right to redeem
478	478	3 will already have expired at that time.
479	479	4 YOU ARE URGED TO REDEEM IMMEDIATELY
480	480	5 TO PREVENT LOSS OF PROPERTY
481	481	6 Redemption can be made at any time on or before .... by
482	482	7 applying to the County Clerk of ...., County, Illinois at the
483	483	8 Office of the County Clerk in ...., Illinois.
484	484	9 For further information contact the County Clerk
485	485	10 ADDRESS:....................
486	486	11 TELEPHONE:..................
487	487	12 ..........................
488	488	13 Purchaser or Assignee.
489	489	14 Dated (insert date).
490	490	15 In counties with 3,000,000 or more inhabitants, the notice
491	491	16 shall also state the address, room number, and time at which
492	492	17 the matter is set for hearing.
493	493	18 The changes to this Section made by Public Act 97-557
494	494	19 apply only to matters in which a petition for tax deed is filed
495	495	20 on or after July 1, 2012 (the effective date of Public Act
496	496	21 97-557).
497	497	22 The changes to this Section made by Public Act 102-1003
498	498	23 this amendatory Act of the 102nd General Assembly apply to
499	499	24 matters in which a petition for tax deed is filed on or after
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507	507	..........................
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509	509	Purchaser or Assignee.
510	510
511	511	Dated (insert date).
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516	516	1 May 27, 2022 (the effective date of Public Act 102-1003) this
517	517	2 amendatory Act of the 102nd General Assembly. Failure of any
518	518	3 party or any public official to comply with the changes made to
519	519	4 this Section by Public Act 102-528 does not invalidate any tax
520	520	5 deed issued prior to May 27, 2022 (the effective date of Public
521	521	6 Act 102-1003) this amendatory Act of the 102nd General
522	522	7 Assembly.
523	523	8 (Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22;
524	524	9 102-1003, eff. 5-27-22; revised 9-1-22.)
525	525	10 (35 ILCS 200/22-35)
526	526	11 Sec. 22-35. Reimbursement of a county or municipality
527	527	12 before issuance of tax deed. Except in any proceeding in which
528	528	13 the tax purchaser is a county acting as a trustee for taxing
529	529	14 districts as provided in Section 21-90, an order for the
530	530	15 issuance of a tax deed under this Code shall not be entered
531	531	16 affecting the title to or interest in any property in which a
532	532	17 county, city, village or incorporated town has an interest
533	533	18 under the police and welfare power by advancements made from
534	534	19 public funds, until the purchaser or assignee makes
535	535	20 reimbursement to the county, city, village or incorporated
536	536	21 town of the money so advanced or the county, city, village, or
537	537	22 town waives its lien on the property for the money so advanced.
538	538	23 However, in lieu of reimbursement or waiver, the purchaser or
539	539	24 his or her assignee may make application for and the court
540	540	25 shall order that the tax purchase be set aside as a sale in
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551	551	1 error, except in cases where the tax purchaser holds a lien
552	552	2 that shall remain on the property until paid with 5% interest
553	553	3 per year as provided in Section 21-240. A sale in error may not
554	554	4 be granted under this Section if the lien has been released,
555	555	5 satisfied, discharged, or waived. A filing or appearance fee
556	556	6 shall not be required of a county, city, village or
557	557	7 incorporated town seeking to enforce its claim under this
558	558	8 Section in a tax deed proceeding.
559	559	9 (Source: P.A. 101-379, eff. 1-1-20.)
560	560	10 (35 ILCS 200/22-50)
561	561	11 Sec. 22-50. Denial of deed. If the court refuses to enter
562	562	12 an order directing the county clerk to execute and deliver the
563	563	13 tax deed, because of the failure of the purchaser to fulfill
564	564	14 any of the above provisions, and if the purchaser, or his or
565	565	15 her assignee has made a bona fide attempt to comply with the
566	566	16 statutory requirements for the issuance of the tax deed, then
567	567	17 upon application of the owner of the certificate of purchase
568	568	18 the court shall declare the sale to be a sale in error, unless
569	569	19 the purchaser failed to comply with any of the above
570	570	20 provisions for obtaining a tax deed because the purchaser made
571	571	21 a reasonably avoidable error.
572	572	22 (Source: P.A. 92-224, eff. 1-1-02.)
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