Bill Text: IL HB4973 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Changes the requirement for courts to enforce tax deed petitions from strict compliance with notice requirements to substantial compliance with notice requirements. Provides that the Court may enter an order requiring the county sheriff to evict all parties in possession. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-04-05 - Rule 19(a) / Re-referred to Rules Committee [HB4973 Detail]

Download: Illinois-2023-HB4973-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4973 Introduced , by Rep. Steven Reick SYNOPSIS AS INTRODUCED:
35 ILCS 200/22-40
Amends the Property Tax Code. Changes the requirement for courts to enforce tax deed petitions from strict compliance with notice requirements to substantial compliance with notice requirements. Provides that the Court may enter an order requiring the county sheriff to evict all parties in possession. Effective immediately.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Section 22-40 as follows:
(35 ILCS 200/22-40)
Sec. 22-40. Issuance of deed; possession.
(a) To obtain an order for issuance of tax deed, the
petitioner must provide sufficient evidence that:
(1) the redemption period has expired and the property
has not been redeemed;
(2) all taxes and special assessments which became due
and payable subsequent to the sale have been paid, unless
the county or its agent, as trustee pursuant to Section
21-90, is the petitioner;
(3) all forfeitures and sales which occur subsequent
to the sale are paid or redeemed, unless the county or its
agent, as trustee pursuant to Section 21-90, is the
petitioner;
(4) the notices required by law have been given, and
all advancements of public funds under the police power
made by a county, city, village or town under Section
22-35 have been paid; and

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(5) the petitioner has complied with all the
provisions of law entitling him or her to a deed.
Upon receipt of sufficient evidence of the requirements
under this subsection (a), the court shall find that the
petitioner complied with those requirements and shall enter an
order directing the county clerk, on the production of the tax
certificate and a certified copy of the order, to issue to the
purchaser or its assignee a tax deed. The court shall insist on
substantial strict compliance with Section 22-5 22-10 through
22-25. 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) Except as provided in subsection (e), 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

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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
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, with the exception of deeds issued to the county
pursuant to its authority under Section 21-90. 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,
including entering an order requiring the county sheriff to
evict all parties in possession.
(d) The court shall retain jurisdiction to enter orders
pursuant to subsections (b) and (c) of this Section. This

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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.
(e) Prior to the issuance of any tax deed under this
Section, the petitioner must redeem all taxes and special
assessments on the property that are subject to a pending tax
petition filed by a county or its assignee pursuant to Section
21-90.
(f) If, for any reason, a purchaser fails to obtain an
order for tax deed within the required time period and no sale
in error was granted or redemption paid, then the certificate
shall be forfeited to the county, as trustee, pursuant to
Section 21-90.
(Source: P.A. 103-555, eff. 1-1-24.)