Bill Text: IL HB5047 | 2019-2020 | 101st General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that, when the court declares a sale in error, interest shall be calculated from the date each amount was paid until the date of the order finding that the order directing the county clerk to issue a tax deed should be vacated (currently, from the date each amount was paid until the date of payment). Provides that any order of court finding that an order directing the county clerk to issue a tax deed should be vacated shall direct the party who successfully contested the entry of the order to pay court reporter fees, taxes and assessments, and interest. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-06-23 - Rule 19(b) / Re-referred to Rules Committee [HB5047 Detail]

Download: Illinois-2019-HB5047-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 HB5047 Introduced , by Rep. Marcus C. Evans, Jr. SYNOPSIS AS INTRODUCED:
35 ILCS 200/22-80
Amends the Property Tax Code. Provides that, when the court declares a sale in error, interest shall be calculated from the date each amount was paid until the date of the order finding that the order directing the county clerk to issue a tax deed should be vacated (currently, from the date each amount was paid until the date of payment). Provides that any order of court finding that an order directing the county clerk to issue a tax deed should be vacated shall direct the party who successfully contested the entry of the order to pay court reporter fees, taxes and assessments, and interest. Effective immediately.
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FISCAL NOTE ACT MAY APPLY
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 22-80 as follows:
(35 ILCS 200/22-80)
Sec. 22-80. Order of court setting aside tax deed; payments
to holder of deed.
(a) Any order of court vacating an order directing the
county clerk to issue a tax deed based upon a finding that the
property was not subject to taxation or special assessment, or
that the taxes or special assessments had been paid prior to
the sale of the property, or that the tax sale was otherwise
void, shall declare the tax sale to be a sale in error pursuant
to Section 21-310 of this Act. The order shall direct the
county collector to refund to the tax deed grantee or his or
her successors and assigns (or, if a tax deed has not yet
issued, the holder of the certificate) the following amounts:
(1) all taxes and special assessments purchased, paid,
or redeemed by the tax purchaser or his or her assignee, or
by the tax deed grantee or his or her successors and
assigns, whether before or after entry of the order for tax
deed, with interest at the rate of 1% per month from the

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date each amount was paid until the date of the order
finding that the order directing the county clerk to issue
a tax deed should be vacated of payment pursuant to this
Section;
(2) all costs paid and posted to the judgment record
and not included in paragraph (1) of this subsection (a);
and
(3) court reporter fees for the hearing on the
application for tax deed and transcript thereof, cost of
certification of tax deed order, cost of issuance of tax
deed, and cost of recording of tax deed.
(b) Except in those cases described in subsection (a) of
this Section, and unless the court on motion of the tax deed
petitioner extends the redemption period to a date not later
than 3 years from the date of sale, any order of court finding
that an order directing the county clerk to issue a tax deed
should be vacated shall direct the party who successfully
contested the entry of the order to pay to the tax deed grantee
or his or her successors and assigns (or, if a tax deed has not
yet issued, the holder of the certificate) within 90 days after
the date of the finding:
(1) the amount necessary to redeem the property from
the sale as of the last day of the period of redemption,
except that, if the sale is a scavenger sale pursuant to
Section 21-260 of this Act, the redemption amount shall not
include an amount equal to all delinquent taxes on such

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property which taxes were delinquent at the time of sale;
and
(2) amounts in satisfaction of municipal liens paid by
the tax purchaser or his or her assignee; , and the amounts
specified in paragraphs (1) and (3) of subsection (a) of
this Section, to the extent the amounts are not included in
paragraph (1) of this subsection (b).
(3) court reporter fees for the hearing on the
application for tax deed and transcript thereof, cost of
certification of tax deed order, cost of issuance of tax
deed, and cost of recording of tax deed;
(4) all taxes and special assessments purchased, paid,
or redeemed by the tax purchaser or his or her assignee, or
by the tax deed grantee or his or her successors and
assigns, whether before or after entry of the order for tax
deed, and not included in the amount necessary to redeem
the property from the sale as of the last day of the period
of redemption, with interest at the rate of 1% per month
from the date each amount was paid until the date of the
order finding that the order directing the county clerk to
issue a tax deed should be vacated; and
(5) interest, at the rate of 1% per month, from the
last day of the period of redemption until the date of the
order finding that the order directing the county clerk to
issue a tax deed should be vacated, on any subsequent tax
and special assessment payments included in the amount

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necessary to redeem the property from the sale as of the
last day of the period of redemption.
If the payment is not made within the 90-day period, the
petition to vacate the order directing the county clerk to
issue a tax deed shall be denied with prejudice, and the order
directing the county clerk to issue a tax deed shall remain in
full force and effect. No final order vacating any order
directing the county clerk to issue a tax deed shall be entered
pursuant to this subsection (b) until the payment has been
made.
(Source: P.A. 91-357, eff. 7-29-99.)
Section 99. Effective date. This Act takes effect upon
becoming law.