Bill Text: IL SB0874 | 2015-2016 | 99th General Assembly | Engrossed
Bill Title: Amends the Property Tax Code. In a Section concerning the issuance of tax deeds, provides that the court shall insist on substantial compliance with provisions of the Code concerning notices of sale and redemption rights. Effective immediately.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed - Dead) 2016-05-13 - Rule 19(a) / Re-referred to Rules Committee [SB0874 Detail]
Download: Illinois-2015-SB0874-Engrossed.html
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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,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||
5 | Sections 22-5 and 22-40 as follows:
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6 | (35 ILCS 200/22-5)
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7 | Sec. 22-5. Notice of sale and redemption rights. In order | ||||||
8 | to be
entitled to a tax deed, within 4 months and 15 days after | ||||||
9 | any
sale held under this Code, the purchaser
or his or her | ||||||
10 | assignee shall deliver to the county clerk a notice
to be given | ||||||
11 | to the party in whose name the taxes are last assessed as
shown | ||||||
12 | by the most recent tax collector's warrant books, in at least | ||||||
13 | 10
point type in the following form completely filled in:
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14 | TAKE NOTICE
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15 | County of ...............................................
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16 | Date Premises Sold ......................................
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17 | Certificate No. .........................................
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18 | Sold for General Taxes of (year) ........................
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19 | Sold for Special Assessment of (Municipality)
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20 | and special assessment number ...........................
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21 | Warrant No. ............... Inst. No. .................
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22 | THIS PROPERTY HAS BEEN SOLD FOR
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23 | DELINQUENT TAXES
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1 | Property located at .........................................
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2 | Legal Description or Property Index No. .....................
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3 | .............................................................
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4 | .............................................................
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5 | This notice is to advise you that the above property has | ||||||
6 | been
sold for delinquent taxes and that the period of | ||||||
7 | redemption from
the sale will expire on ....................*
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8 | This notice is also to advise you that a petition will be | ||||||
9 | filed for a
tax deed which will transfer title and the right to | ||||||
10 | possession of this
property if redemption is not made on or | ||||||
11 | before .....................................................*
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12 | At the date of this notice the total amount which you must | ||||||
13 | pay in order
to redeem the above property is ................
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14 | YOU ARE URGED TO REDEEM IMMEDIATELY TO
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15 | PREVENT LOSS OF PROPERTY
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16 | Redemption can be made at any time on or before .... * by | ||||||
17 | applying to
the County Clerk of .... County, Illinois at the | ||||||
18 | Office of the County Clerk in
...., Illinois.
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19 | The above amount is subject to increase at 6 month | ||||||
20 | intervals from the
date of sale. Check with the county clerk as | ||||||
21 | to the exact amount you owe
before redeeming. Payment must be | ||||||
22 | made by certified check, cashier's check,
money order, or in | ||||||
23 | cash.
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24 | For further information contact the County Clerk
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25 | ADDRESS:............................
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26 | TELEPHONE:..........................
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1 | ...............................
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2 | Purchaser or Assignee
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3 | Dated (insert date).
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4 | * If this date is a Saturday, Sunday, or holiday, the time to | ||||||
5 | redeem shall automatically be extended to the next day the | ||||||
6 | office of the county clerk is open to the public for business.
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7 | Within 10 days after receipt of said notice, the county | ||||||
8 | clerk shall mail
to the addresses supplied by the purchaser or | ||||||
9 | assignee, by registered or
certified mail, copies of said | ||||||
10 | notice to the party in whose name the taxes
are last assessed | ||||||
11 | as shown by the most recent tax collector's warrant books.
The | ||||||
12 | purchaser or assignee shall pay to the clerk postage plus the | ||||||
13 | sum of $10.
The clerk shall write or stamp the date of | ||||||
14 | receiving the notices upon the
copies of the notices, and | ||||||
15 | retain one copy.
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16 | The changes to this Section made by this amendatory Act of | ||||||
17 | the 97th General Assembly apply only to tax sales that occur on | ||||||
18 | or after the effective date of this amendatory Act of the 97th | ||||||
19 | General Assembly. | ||||||
20 | (Source: P.A. 97-557, eff. 7-1-12 .)
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21 | (35 ILCS 200/22-40)
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22 | (Text of Section before amendment by P.A. 98-1162 )
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23 | Sec. 22-40. Issuance of deed; possession.
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1 | (a) If the redemption period expires
and the property has | ||||||
2 | not been redeemed and all taxes and special assessments
which | ||||||
3 | became due and payable subsequent to the sale have been paid | ||||||
4 | and all
forfeitures and sales which occur subsequent to the | ||||||
5 | sale have been redeemed and
the notices required by law have | ||||||
6 | been given and all advancements of public
funds under the | ||||||
7 | police power made by a city, village or town under Section
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8 | 22-35 have been paid and the petitioner has complied with all | ||||||
9 | the provisions of
law entitling him or her to a deed, the court | ||||||
10 | shall so find and shall enter an
order directing the county | ||||||
11 | clerk on the production of the certificate of
purchase and a | ||||||
12 | certified copy of the order, to issue to the purchaser or his | ||||||
13 | or
her assignee a tax deed. The court shall insist on | ||||||
14 | substantial compliance with Section 22-5 and strict compliance | ||||||
15 | with
Section 22-10 through 22-25. In the event a current or | ||||||
16 | former owner of the property alleges and the court finds that | ||||||
17 | the tax purchaser failed to substantially comply with Section | ||||||
18 | 22-5, the court shall presume the owner was prejudiced by the | ||||||
19 | error contained in the notice. Prior to the entry of an order | ||||||
20 | directing the
issuance of a tax deed, the petitioner shall | ||||||
21 | furnish the court with a report of
proceedings of the evidence | ||||||
22 | received on the application for tax deed and the
report of | ||||||
23 | proceedings shall be filed and made a part of the court record.
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24 | (b) If taxes for years prior to the year or years sold are | ||||||
25 | or become
delinquent subsequent to the date of sale, the court | ||||||
26 | shall find
that the lien of those delinquent taxes has been or |
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1 | will be merged into the tax
deed grantee's title if the court | ||||||
2 | determines that
the tax deed grantee or any prior holder of the | ||||||
3 | certificate of purchase, or
any
person or entity under common | ||||||
4 | ownership or control with any such grantee or
prior holder of | ||||||
5 | the certificate of purchase, was at no time the holder of any
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6 | certificate of purchase for the years sought to be merged.
If | ||||||
7 | delinquent taxes are merged into the tax deed pursuant to this | ||||||
8 | subsection,
the court shall enter an order declaring which | ||||||
9 | specific taxes have been or
will
be merged into the tax deed | ||||||
10 | title and directing the county treasurer and county
clerk to | ||||||
11 | reflect that declaration in the warrant and judgment records;
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12 | provided,
that no such order shall be effective until a tax | ||||||
13 | deed has been issued and
timely recorded. Nothing contained in | ||||||
14 | this Section shall relieve any owner
liable for delinquent | ||||||
15 | property taxes under this Code from the payment of the
taxes | ||||||
16 | that have been merged into the title upon issuance of the tax | ||||||
17 | deed.
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18 | (c) The county clerk is entitled to a fee of $10 in | ||||||
19 | counties of
3,000,000 or more
inhabitants and $5 in counties | ||||||
20 | with less than 3,000,000 inhabitants for the
issuance of the | ||||||
21 | tax deed. The clerk may not include in a tax deed more than
one | ||||||
22 | property as listed, assessed and sold in one description, | ||||||
23 | except in cases
where several properties are owned by one | ||||||
24 | person.
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25 | Upon application the court shall, enter an order to place | ||||||
26 | the tax deed
grantee or the grantee's successor in interest in |
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1 | possession of the property and may enter orders and grant | ||||||
2 | relief as
may be necessary or desirable to maintain the grantee | ||||||
3 | or the grantee's successor in interest in possession.
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4 | (d) The court shall retain jurisdiction to enter orders | ||||||
5 | pursuant to
subsections (b) and (c) of this Section. This | ||||||
6 | amendatory Act of the 92nd
General Assembly and this amendatory | ||||||
7 | Act of the 95th General Assembly shall be construed as being | ||||||
8 | declarative of existing law
and not as a new enactment.
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9 | (e) The changes to this Section made by this amendatory Act | ||||||
10 | of the 99th General Assembly apply only to tax sales that occur | ||||||
11 | on or after the effective date of this amendatory Act of the | ||||||
12 | 99th General Assembly. | ||||||
13 | (Source: P.A. 95-477, eff. 6-1-08 .)
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14 | (Text of Section after amendment by P.A. 98-1162 )
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15 | Sec. 22-40. Issuance of deed; possession.
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16 | (a) If the redemption period expires
and the property has | ||||||
17 | not been redeemed and all taxes and special assessments
which | ||||||
18 | became due and payable subsequent to the sale have been paid | ||||||
19 | and all
forfeitures and sales which occur subsequent to the | ||||||
20 | sale have been redeemed and
the notices required by law have | ||||||
21 | been given and all advancements of public
funds under the | ||||||
22 | police power made by a county, city, village or town under | ||||||
23 | Section
22-35 have been paid and the petitioner has complied | ||||||
24 | with all the provisions of
law entitling him or her to a deed, | ||||||
25 | the court shall so find and shall enter an
order directing the |
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1 | county clerk on the production of the certificate of
purchase | ||||||
2 | and a certified copy of the order, to issue to the purchaser or | ||||||
3 | his or
her assignee a tax deed. The court shall insist on | ||||||
4 | substantial compliance with Section 22-5 and strict compliance | ||||||
5 | with
Section 22-10 through 22-25. In the event a current or | ||||||
6 | former owner of the property alleges and the court finds that | ||||||
7 | the tax purchaser failed to substantially comply with Section | ||||||
8 | 22-5, the court shall presume the owner was prejudiced by the | ||||||
9 | error contained in the notice. Prior to the entry of an order | ||||||
10 | directing the
issuance of a tax deed, the petitioner shall | ||||||
11 | furnish the court with a report of
proceedings of the evidence | ||||||
12 | received on the application for tax deed and the
report of | ||||||
13 | proceedings shall be filed and made a part of the court record.
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14 | (b) If taxes for years prior to the year or years sold are | ||||||
15 | or become
delinquent subsequent to the date of sale, the court | ||||||
16 | shall find
that the lien of those delinquent taxes has been or | ||||||
17 | will be merged into the tax
deed grantee's title if the court | ||||||
18 | determines that
the tax deed grantee or any prior holder of the | ||||||
19 | certificate of purchase, or
any
person or entity under common | ||||||
20 | ownership or control with any such grantee or
prior holder of | ||||||
21 | the certificate of purchase, was at no time the holder of any
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22 | certificate of purchase for the years sought to be merged.
If | ||||||
23 | delinquent taxes are merged into the tax deed pursuant to this | ||||||
24 | subsection,
the court shall enter an order declaring which | ||||||
25 | specific taxes have been or
will
be merged into the tax deed | ||||||
26 | title and directing the county treasurer and county
clerk to |
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1 | reflect that declaration in the warrant and judgment records;
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2 | provided,
that no such order shall be effective until a tax | ||||||
3 | deed has been issued and
timely recorded. Nothing contained in | ||||||
4 | this Section shall relieve any owner
liable for delinquent | ||||||
5 | property taxes under this Code from the payment of the
taxes | ||||||
6 | that have been merged into the title upon issuance of the tax | ||||||
7 | deed.
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8 | (c) The county clerk is entitled to a fee of $10 in | ||||||
9 | counties of
3,000,000 or more
inhabitants and $5 in counties | ||||||
10 | with less than 3,000,000 inhabitants for the
issuance of the | ||||||
11 | tax deed. The clerk may not include in a tax deed more than
one | ||||||
12 | property as listed, assessed and sold in one description, | ||||||
13 | except in cases
where several properties are owned by one | ||||||
14 | person.
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15 | Upon application the court shall, enter an order to place | ||||||
16 | the tax deed
grantee or the grantee's successor in interest in | ||||||
17 | possession of the property and may enter orders and grant | ||||||
18 | relief as
may be necessary or desirable to maintain the grantee | ||||||
19 | or the grantee's successor in interest in possession.
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20 | (d) The court shall retain jurisdiction to enter orders | ||||||
21 | pursuant to
subsections (b) and (c) of this Section. This | ||||||
22 | amendatory Act of the 92nd
General Assembly and this amendatory | ||||||
23 | Act of the 95th General Assembly shall be construed as being | ||||||
24 | declarative of existing law
and not as a new enactment.
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25 | (e) The changes to this Section made by this amendatory Act | ||||||
26 | of the 99th General Assembly apply only to tax sales that occur |
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1 | on or after the effective date of this amendatory Act of the | ||||||
2 | 99th General Assembly. | ||||||
3 | (Source: P.A. 98-1162, eff. 6-1-15.)
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4 | Section 95. No acceleration or delay. Where this Act makes | ||||||
5 | changes in a statute that is represented in this Act by text | ||||||
6 | that is not yet or no longer in effect (for example, a Section | ||||||
7 | represented by multiple versions), the use of that text does | ||||||
8 | not accelerate or delay the taking effect of (i) the changes | ||||||
9 | made by this Act or (ii) provisions derived from any other | ||||||
10 | Public Act.
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11 | Section 99. Effective date. This Act takes effect upon | ||||||
12 | becoming law.
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