Bill Text: IL HB4940 | 2011-2012 | 97th General Assembly | Amended

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Bill Title: Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the short title.

Sponsorship: Slight Partisan Bill (Democrat 2-1)

Status: (Failed) 2013-01-08 - Session Sine Die [HB4940 Detail]

Download: Illinois-2011-HB4940-Amended.html

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Sen. Don Harmon

Filed: 5/21/2012

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AMENDMENT TO HOUSE BILL 4940
AMENDMENT NO. ______. Amend House Bill 4940 by replacing
everything after the enacting clause with the following:
"Section 5. The Property Tax Code is amended by changing
Sections 22-40 and 22-85 as follows:
(35 ILCS 200/22-40)
Sec. 22-40. Issuance of deed; possession.
(a) If the redemption period expires and the property has
not been redeemed and all taxes and special assessments which
became due and payable subsequent to the sale have been paid
and all forfeitures and sales which occur subsequent to the
sale have been redeemed and the notices required by law have
been given and all advancements of public funds under the
police power made by a city, village or town under Section
22-35 have been paid and the petitioner has complied with all
the provisions of law entitling him or her to a deed, the court

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shall so find and shall enter an order directing the county
clerk on the production of the certificate of purchase and a
certified copy of the order, to issue to the purchaser or his
or her assignee a tax deed. The court shall insist on strict
compliance with Section 22-10 through 22-25 and substantial
compliance with Section 22-5. Prior to the entry of an order
directing the issuance of a tax deed, the petitioner shall
furnish the court with a report of proceedings of the evidence
received on the application for tax deed and the report of
proceedings shall be filed and made a part of the court record.
(b) If taxes for years prior to the year or years sold are
or become delinquent subsequent to the date of sale, the court
shall find that the lien of those delinquent taxes has been or
will be merged into the tax deed grantee's title if the court
determines that the tax deed grantee or any prior holder of the
certificate of purchase, or any person or entity under common
ownership or control with any such grantee or prior holder of
the certificate of purchase, was at no time the holder of any
certificate of purchase for the years sought to be merged. If
delinquent taxes are merged into the tax deed pursuant to this
subsection, the court shall enter an order declaring which
specific taxes have been or will be merged into the tax deed
title and directing the county treasurer and county clerk to
reflect that declaration in the warrant and judgment records;
provided, that no such order shall be effective until a tax
deed has been issued and timely recorded. Nothing contained in

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this Section shall relieve any owner liable for delinquent
property taxes under this Code from the payment of the taxes
that have been merged into the title upon issuance of the tax
deed.
(c) The county clerk is entitled to a fee of $10 in
counties of 3,000,000 or more inhabitants and $5 in counties
with less than 3,000,000 inhabitants for the issuance of the
tax deed. The clerk may not include in a tax deed more than one
property as listed, assessed and sold in one description,
except in cases where several properties are owned by one
person.
Upon application the court shall, enter an order to place
the tax deed grantee or the grantee's successor in interest in
possession of the property and may enter orders and grant
relief as may be necessary or desirable to maintain the grantee
or the grantee's successor in interest in possession.
(d) The court shall retain jurisdiction to enter orders
pursuant to subsections (b) and (c) of this Section. This
amendatory Act of the 92nd General Assembly and this amendatory
Act of the 95th General Assembly shall be construed as being
declarative of existing law and not as a new enactment.
(Source: P.A. 95-477, eff. 6-1-08.)
(35 ILCS 200/22-85)
Sec. 22-85. Failure to timely take out and record deed;
deed is void. Unless the holder of the certificate purchased

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at any tax sale under this Code takes out the deed in the time
provided by law, and records the same within one year from and
after the date of the court finding, pursuant to Section 22-40,
that the time for redemption has expired the time for
redemption expires, the certificate or deed, and the sale on
which it is based, shall, after the expiration of that the one
year period, be absolutely void with no right to reimbursement.
If the holder of the certificate is prevented from obtaining a
deed by injunction or order of any court, or by the refusal or
inability of any court to act upon the application for a tax
deed, or by the refusal of the clerk to execute the same deed,
the time he or she is so prevented shall be excluded from
computation of the one year period. Certificates of purchase
and deeds executed by the clerk shall recite the qualifications
required in this Section.
(Source: P.A. 87-669; 88-455.)".