Bill Text: IL HB1604 | 2013-2014 | 98th General Assembly | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Amends the Property Tax Code. Makes a technical change in a Section concerning the definition of "33 1/3%".

Spectrum: Slight Partisan Bill (Democrat 6-2)

Status: (Passed) 2013-12-30 - Public Act . . . . . . . . . 98-0615 [HB1604 Detail]

Download: Illinois-2013-HB1604-Amended.html

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Sen. Terry Link

Filed: 4/26/2013

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AMENDMENT TO HOUSE BILL 1604
AMENDMENT NO. ______. Amend House Bill 1604 on page 3,
immediately below line 23, by inserting the following:
"Section 10. The Mobile Home Local Services Tax Enforcement
Act is amended by changing Sections 255 and 260 as follows:
(35 ILCS 516/255)
Sec. 255. Sales in error.
(a) When, upon application of the county collector, the
owner of the certificate of purchase, or a municipality that
owns or has owned the mobile home ordered sold, it appears to
the satisfaction of the court that ordered the mobile home sold
that any of the following subsections are applicable, the court
shall declare the sale to be a sale in error:
(1) the mobile home was not subject to taxation,
(1.5) the mobile home has been moved to a different
location,

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(2) the taxes had been paid prior to the sale of the
mobile home,
(3) there is a double computation of the tax,
(4) the description is void for uncertainty,
(5) the assessor, chief county assessment officer,
board of review, board of appeals, or other county official
has made an error (other than an error of judgment as to
the value of any mobile home),
(5.5) the owner of the mobile home had tendered timely
and full payment to the county collector that the owner
reasonably believed was due and owing on the mobile home,
and the county collector did not apply the payment to the
mobile home; provided that this provision applies only to
mobile home owners, not their agents or third-party payors,
or
(6) prior to the tax sale a voluntary or involuntary
petition has been filed by or against the legal or
beneficial owner of the mobile home requesting relief under
the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13, or .
(7) the mobile home is owned by the United States, the
State of Illinois, a municipality, or a taxing district.
(b) When, upon application of the owner of the certificate
of purchase only, it appears to the satisfaction of the court
that ordered the mobile home sold that any of the following
subsections are applicable, the court shall declare the sale to
be a sale in error:

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(1) A voluntary or involuntary petition under the
provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
filed subsequent to the tax sale and prior to the issuance
of the tax certificate of title.
(2) The mobile home sold has been substantially
destroyed or rendered uninhabitable or otherwise unfit for
occupancy subsequent to the tax sale and prior to the
issuance of the tax certificate of title.
(c) When the county collector discovers, prior to the
expiration of the period of redemption, that a tax sale should
not have occurred for one or more of the reasons set forth in
subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this Section,
the county collector shall notify the last known owner of the
certificate of purchase by certified and regular mail, or other
means reasonably calculated to provide actual notice, that the
county collector intends to declare an administrative sale in
error and of the reasons therefor, including documentation
sufficient to establish the reason why the sale should not have
occurred. The owner of the certificate of purchase may object
in writing within 28 days after the date of the mailing by the
county collector. If an objection is filed, the county
collector shall not administratively declare a sale in error,
but may apply to the circuit court for a sale in error as
provided in subsection (a) of this Section. Thirty days
following the receipt of notice by the last known owner of the
certificate of purchase, or within a reasonable time

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thereafter, the county collector shall make a written
declaration, based upon clear and convincing evidence, that the
taxes were sold in error and shall deliver a copy thereof to
the county clerk within 30 days after the date the declaration
is made for entry in the tax judgment, sale, redemption, and
forfeiture record pursuant to subsection (d) of this Section.
The county collector shall promptly notify the last known owner
of the certificate of purchase of the declaration by regular
mail and shall promptly pay the amount of the tax sale,
together with interest and costs as provided in Sections 260
through 280, upon surrender of the original certificate of
purchase.
(d) If a sale is declared to be a sale in error, the county
clerk shall make entry in the tax judgment, sale, redemption
and forfeiture record, that the mobile home was erroneously
sold, and the county collector shall, on demand of the owner of
the certificate of purchase, refund the amount paid, pay any
interest and costs as may be ordered under Sections 260 through
280, and cancel the certificate so far as it relates to the
mobile home. The county collector shall deduct from the
accounts of the appropriate taxing bodies their pro rata
amounts paid.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/260)
Sec. 260. Interest on refund.

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(a) In those cases which arise solely under grounds set
forth in Section 255 or 395, and in no other cases, the court
which orders a sale in error shall also award interest on the
refund of the amount paid for the certificate of purchase,
together with all costs paid by the owner of the certificate of
purchase or his or her assignor which were posted to the tax
judgment, sale, redemption and forfeiture record, except as
otherwise provided in this Section. Except as otherwise
provided in this Section, interest shall be awarded and paid at
the rate of 1% per month from the date of sale to the date of
payment to the tax purchaser, or in an amount equivalent to the
penalty interest which would be recovered on a redemption at
the time of payment pursuant to the order for sale in error,
whichever is less.
(b) Interest on the refund to the owner of the certificate
of purchase shall not be paid (i) in any case in which the
mobile home sold has been substantially destroyed or rendered
uninhabitable or otherwise unfit for occupancy, (ii) when the
sale in error is made pursuant to Section 395, or (iii) in any
other case where the court determines that the tax purchaser
had actual knowledge prior to the sale of the grounds on which
the sale is declared to be erroneous.
(c) When the county collector files a petition for sale in
error under Section 255 and mails a notice thereof by certified
or registered mail to the tax purchaser, any interest otherwise
payable under this Section shall cease to accrue as of the date

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the petition is filed, unless the tax purchaser agrees to an
order for sale in error upon the presentation of the petition
to the court. Notices under this subsection may be mailed to
the original owner of the certificate of purchase, or to the
latest assignee, if known. When the owner of the certificate of
purchase contests the collector's petition solely to determine
whether the grounds for sale in error are such as to support a
claim for interest, the court may direct that the principal
amount of the refund be paid to the owner of the certificate of
purchase forthwith. If the court thereafter determines that a
claim for interest lies under this Section, it shall award such
interest from the date of sale to the date the principal amount
was paid. If the owner of the certificate of purchase files an
objection to the county collector's intention to declare an
administrative sale in error, as provided under subsection (c)
of Section 255, and, thereafter, the county collector elects to
apply to the circuit court for a sale in error under subsection
(a) of Section 255, then, if the circuit court grants the
county collector's application for a sale in error, the court
may not award interest to the owner of the certificate of
purchase for the period after the mailing date of the county
collector's notice of intention to declare an administrative
sale in error.
(Source: P.A. 92-807, eff. 1-1-03.)".