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| | HB0155 Engrossed | | LRB100 02287 HLH 12292 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois, |
| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Property Tax Code is amended by changing |
| 5 | | Section 21-150 as follows:
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| 6 | | (35 ILCS 200/21-150)
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| 7 | | Sec. 21-150. Time of applying for judgment. Except as |
| 8 | | otherwise provided in
this Section or by ordinance or |
| 9 | | resolution enacted under subsection (c) of
Section 21-40, in |
| 10 | | any county with fewer than 3,000,000 inhabitants, all |
| 11 | | applications for judgment and order of sale for taxes and
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| 12 | | special assessments on delinquent properties shall be made |
| 13 | | within 90 days after the second installment due date. In Cook |
| 14 | | County, all applications for judgment and order of sale for |
| 15 | | taxes and special assessments on delinquent properties shall be |
| 16 | | made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, 2012 |
| 17 | | for tax year 2010, (iii) by July 1, 2013 for tax year 2011, |
| 18 | | (iv) by July 1, 2014 for tax year 2012, (v) by July 1, 2015 for |
| 19 | | tax year 2013, (vi) by May 1, 2016 for tax year 2014, (vii) by |
| 20 | | March 1, 2017 for tax year 2015, and (viii) by May 1 of the next |
| 21 | | calendar year within 90 days after the second installment due |
| 22 | | date for tax year 2016 and each tax year thereafter. In those |
| 23 | | counties which have adopted an ordinance under Section
21-40, |
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| 1 | | the application for judgment and order of sale for delinquent |
| 2 | | taxes
shall be made in December. In the 10 years next following |
| 3 | | the completion of
a general reassessment of property in any |
| 4 | | county with 3,000,000 or more
inhabitants, made under an order |
| 5 | | of the Department, applications for judgment
and order of sale |
| 6 | | shall be made as soon as may be and on the day specified in
the |
| 7 | | advertisement required by Section 21-110 and 21-115. If for any |
| 8 | | cause the
court is not held on the day specified, the cause |
| 9 | | shall stand continued, and it
shall be unnecessary to |
| 10 | | re-advertise the list or notice.
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| 11 | | Within 30 days after the day specified for the application |
| 12 | | for judgment the
court shall hear and determine the matter. If |
| 13 | | judgment is rendered, the sale
shall begin on the date within 5 |
| 14 | | business days specified in the notice as
provided in Section |
| 15 | | 21-115, except that, notwithstanding any other provision of |
| 16 | | law, the sale for tax year 2015 shall occur during the period |
| 17 | | of August 1, 2017 through September 1, 2017, and the |
| 18 | | collector's actions prior to the effective date of this |
| 19 | | amendatory Act of the 100th General Assembly in accordance with |
| 20 | | the published advertisement required by Sections 21-110 and |
| 21 | | 21-115, and the notice required by Section 21-135, satisfy the |
| 22 | | requirements of those Sections with respect to the sale for tax |
| 23 | | year 2015 notwithstanding this exception. If the collector is |
| 24 | | prevented from advertising and
obtaining judgment within the |
| 25 | | time periods specified by this Section, the collector may |
| 26 | | obtain
judgment at any time thereafter; but if the failure |
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| 1 | | arises by the county
collector's not complying with any of the |
| 2 | | requirements of this Code, he or she
shall be held on his or |
| 3 | | her official bond for the full amount of all taxes and
special |
| 4 | | assessments charged against him or her. Any failure on the part |
| 5 | | of the
county collector shall not be allowed as a valid |
| 6 | | objection to the collection of
any tax or assessment, or to |
| 7 | | entry of a judgment against any delinquent
properties included |
| 8 | | in the application of the county collector.
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| 9 | | (Source: P.A. 97-637, eff. 12-16-11; 98-1101, eff. 8-26-14.)
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