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| Public Act 095-0477 |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Sections 21-260, 22-10, 22-15, 22-20, 22-25, 22-30, 22-40, and | ||||
22-45 as follows:
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(35 ILCS 200/21-260)
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Sec. 21-260. Collector's scavenger sale. Upon the county | ||||
collector's
application under Section 21-145, to be known as | ||||
the Scavenger Sale
Application, the Court shall enter judgment | ||||
for the general taxes, special
taxes, special assessments, | ||||
interest, penalties and costs as are included in
the | ||||
advertisement and appear to be due thereon after allowing an | ||||
opportunity to
object and a hearing upon the objections as | ||||
provided in Section 21-175, and
order those properties sold by | ||||
the County Collector at public sale to the
highest bidder for | ||||
cash, notwithstanding the bid may be less than the full
amount | ||||
of taxes, special taxes, special assessments, interest, | ||||
penalties and
costs for which judgment has been entered.
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(a) Conducting the sale - Bidding. All properties shall be | ||||
offered for
sale in consecutive order as they appear in the | ||||
delinquent list. The minimum
bid for any property shall be $250 | ||||
or one-half of the tax if the total
liability is less than | ||||
$500. The successful bidder shall immediately pay the
amount of | ||
minimum bid to the County Collector in cash, by certified or
| ||
cashier's check, by money order, or, if the
successful bidder | ||
is a governmental unit, by a check issued by that
governmental | ||
unit. If the bid exceeds the minimum bid, the
successful bidder | ||
shall pay the balance of the bid to the county collector in
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cash, by certified or cashier's check, by money order, or, if | ||
the
successful bidder is a governmental unit, by a check issued | ||
by that
governmental unit
by the close of the
next business | ||
day. If the minimum bid is not paid at the time of sale or if
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the balance is not paid by the close of the next business day, | ||
then the sale is
void and the minimum bid, if paid, is | ||
forfeited to the county general fund. In
that event, the | ||
property shall be reoffered for sale within 30 days of the last
| ||
offering of property in regular order. The collector shall make | ||
available to
the public a list of all properties to be included | ||
in any reoffering due to the
voiding of the original sale. The | ||
collector is not required to serve or
publish any other notice | ||
of the reoffering of those properties. In the event
that any of | ||
the properties are not sold upon reoffering, or are sold for | ||
less
than the amount of the original voided sale, the original | ||
bidder who failed to
pay the bid amount shall remain liable for | ||
the unpaid balance of the bid in an
action under Section | ||
21-240. Liability shall not be reduced where the bidder
upon | ||
reoffering also fails to pay the bid amount, and in that event | ||
both
bidders shall remain liable for the unpaid balance of | ||
their respective bids. A
sale of properties under this Section | ||
shall not be final until confirmed by the
court.
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(b) Confirmation of sales. The county collector shall file | ||
his or her
report of sale in the court within 30 days of the | ||
date of sale of each
property. No notice of the county | ||
collector's application to confirm the sales
shall be required | ||
except as prescribed by rule of the court. Upon
confirmation, | ||
except in cases where the sale becomes void under Section | ||
22-85,
or in cases where the order of confirmation is vacated | ||
by the court, a sale
under this Section shall extinguish the in | ||
rem lien of the general taxes,
special taxes and special | ||
assessments for which judgment has been entered and a
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redemption shall not revive the lien. Confirmation of the sale | ||
shall in no
event affect the owner's personal liability to pay | ||
the taxes, interest and
penalties as provided in this Code or | ||
prevent institution of a proceeding under
Section 21-440 to | ||
collect any amount that may remain
due after the sale.
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(c) Issuance of tax sale certificates. Upon confirmation of | ||
the sale the
County Clerk and the County Collector shall issue | ||
to the purchaser a
certificate of purchase in the form | ||
prescribed by Section 21-250 as near as may
be. A certificate | ||
of purchase shall not be issued to any person who is
ineligible | ||
to bid at the sale or to receive a certificate of purchase | ||
under
Section 21-265.
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(d) Scavenger Tax Judgment, Sale and Redemption Record - | ||
Sale of
parcels not sold. The county collector shall prepare a | ||
Scavenger Tax Judgment,
Sale and Redemption Record. The county | ||
clerk shall write or stamp on the
scavenger tax judgment, sale, | ||
forfeiture and redemption record opposite the
description of | ||
any property offered for sale and not sold, or not confirmed | ||
for
any reason, the words "offered but not sold". The | ||
properties which are offered
for sale under this Section and | ||
not sold or not confirmed shall be offered for
sale annually | ||
thereafter in the manner provided in this Section until sold,
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except in the case of mineral rights, which after 10 | ||
consecutive years of
being offered for sale under this Section | ||
and not sold or confirmed shall
no longer be required to be | ||
offered for sale. At
any time between annual sales the County | ||
Collector may advertise for sale any
properties subject to sale | ||
under judgments for sale previously entered under
this Section | ||
and not executed for any reason. The advertisement and sale | ||
shall
be regulated by the provisions of this Code as far as | ||
applicable.
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(e) Proceeding to tax deed. The owner of the certificate of | ||
purchase shall
give notice as required by Sections 22-5 through | ||
22-30, and may extend the
period of redemption as provided by | ||
Section 21-385. At any time within 6
5 months
prior to | ||
expiration of the period of redemption from a sale under this | ||
Code,
the owner of a certificate of purchase may file a | ||
petition and may obtain a tax
deed under Sections 22-30 through | ||
22-55. All proceedings for the issuance of
a tax deed and all | ||
tax deeds for properties sold under this Section shall be
| ||
subject to Sections 22-30 through 22-55. Deeds issued under | ||
this Section are
subject to Section 22-70. This Section shall | ||
be liberally construed so that the deeds provided for in this | ||
Section convey merchantable title.
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(f) Redemptions from scavenger sales. Redemptions may be | ||
made from sales
under this Section in the same manner and upon | ||
the same terms and conditions as
redemptions from sales made | ||
under the County Collector's annual application for
judgment | ||
and order of sale, except that in lieu of penalty the person | ||
redeeming
shall pay interest as follows if the sale occurs | ||
before September 9, 1993:
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(1) If redeemed within the first 2 months from the date | ||
of the sale, 3%
per month or portion thereof upon the | ||
amount for which the property was sold;
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(2) If redeemed between 2 and 6 months from the date of | ||
the sale, 12% of
the amount for which the property was | ||
sold;
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(3) If redeemed between 6 and 12 months from the date | ||
of the sale, 24%
of the amount for which the property was | ||
sold;
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(4) If redeemed between 12 and 18 months from the date | ||
of the sale, 36% of
the amount for which the property was | ||
sold;
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(5) If redeemed between 18 and 24 months from the date | ||
of the sale, 48%
of the amount for which the property was | ||
sold;
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(6) If redeemed after 24 months from the date of sale, | ||
the 48% herein
provided together with interest at 6% per | ||
year thereafter.
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If the sale occurs on or after September 9,
1993, the | ||
person redeeming shall pay interest on that part of the amount | ||
for
which the property was sold equal to or less than the full | ||
amount of delinquent
taxes, special assessments, penalties, | ||
interest, and costs, included in the
judgment and order of sale | ||
as follows:
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(1) If redeemed within the first 2 months from the date | ||
of the sale,
3% per month upon the amount of taxes, special | ||
assessments, penalties,
interest, and costs due for each of | ||
the first 2 months, or fraction thereof.
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(2) If redeemed at any time between 2 and 6 months from | ||
the date of
the sale, 12% of the amount of taxes, special | ||
assessments, penalties, interest,
and costs due.
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(3) If redeemed at any time between 6 and 12 months | ||
from the date of the
sale, 24% of the amount of taxes, | ||
special assessments, penalties, interest, and
costs due.
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(4) If redeemed at any time between 12 and 18 months | ||
from the date
of the sale, 36% of the amount of taxes, | ||
special assessments, penalties,
interest, and costs due.
| ||
(5) If redeemed at any time between 18 and 24 months | ||
from the date
of the sale, 48% of the amount of taxes, | ||
special assessments, penalties,
interest, and costs due.
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(6) If redeemed after 24 months from the date of sale, | ||
the 48%
provided for the 24 months together with interest | ||
at 6% per annum thereafter on
the amount of taxes, special | ||
assessments, penalties, interest, and costs due.
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The person redeeming shall not be required to pay any | ||
interest on any part
of the amount for which the property was | ||
sold that exceeds the full amount of
delinquent taxes, special | ||
assessments, penalties, interest, and costs included
in the | ||
judgment and order of sale.
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Notwithstanding any other provision of this Section, | ||
except for
owner-occupied single family residential units | ||
which are condominium units,
cooperative units or dwellings, | ||
the amount required to be paid for redemption
shall also | ||
include an amount equal to all delinquent taxes on the property
| ||
which taxes were delinquent at the time of sale. The delinquent | ||
taxes shall be
apportioned by the county collector among the | ||
taxing districts in which the
property is situated in | ||
accordance with law. In the event that all moneys
received from | ||
any sale held under this Section exceed an amount equal to all
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delinquent taxes on the property sold, which taxes were | ||
delinquent at the time
of sale, together with all publication | ||
and other costs associated with the
sale, then, upon | ||
redemption, the County Collector and the County Clerk shall
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apply the excess amount to the cost of redemption.
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(g) Bidding by county or other taxing districts. Any taxing | ||
district may
bid at a scavenger sale. The county board of the | ||
county in which properties
offered for sale under this Section | ||
are located may bid as trustee for all
taxing districts having | ||
an interest in the taxes for the nonpayment of which
the | ||
parcels are offered. The County shall apply on the bid the | ||
unpaid taxes due
upon the property and no cash need be paid. | ||
The County or other taxing district
acquiring a tax sale | ||
certificate shall take all steps necessary to acquire
title to | ||
the property and may manage and operate the property so | ||
acquired.
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When a county, or other taxing district within the county, | ||
is a petitioner
for a tax deed, no filing fee shall be required | ||
on the petition. The county as
a tax creditor and as trustee | ||
for other tax creditors, or other taxing district
within the | ||
county shall not be required to allege and prove that all taxes | ||
and
special assessments which become due and payable after the | ||
sale to the county
have been paid. The county shall not be | ||
required to pay the subsequently
accruing taxes or special | ||
assessments at any time. Upon the written request of
the county | ||
board or its designee, the county collector shall not offer the
| ||
property for sale at any tax sale subsequent to the sale of the | ||
property to the
county under this Section. The lien of taxes | ||
and special assessments which
become due and payable after a | ||
sale to a county shall merge in the fee title of
the county, or | ||
other taxing district, on the issuance of a deed. The County | ||
may
sell the properties so acquired, or the certificate of | ||
purchase thereto, and
the proceeds of the sale shall be | ||
distributed to the taxing districts in
proportion to their | ||
respective interests therein. The presiding officer of the
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county board, with the advice and consent of the County Board, | ||
may appoint some
officer or person to attend scavenger sales | ||
and bid on its behalf.
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(h) Miscellaneous provisions. In the event that the tract | ||
of land or lot
sold at any such sale is not redeemed within the | ||
time permitted by law and a
tax deed is issued, all moneys that | ||
may be received from the sale of
properties in excess of the | ||
delinquent taxes, together with all publication
and other costs | ||
associated with the sale,
shall, upon petition of any | ||
interested party to the court that issued the tax
deed, be | ||
distributed by the County Collector pursuant to order of the | ||
court
among the persons having legal or equitable interests in | ||
the property according
to the fair value of their interests in | ||
the tract or lot. Section 21-415 does
not apply to properties | ||
sold under this Section.
Appeals may be taken from the orders | ||
and judgments entered under this Section
as in other civil | ||
cases. The remedy herein provided is in addition to other
| ||
remedies for the collection of delinquent taxes. | ||
(i) The changes to this Section made by this amendatory Act | ||
of
the 95th General Assembly apply only to matters in which a
| ||
petition for tax deed is filed on or after the effective date
| ||
of this amendatory Act of the 95th General Assembly.
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(Source: P.A. 90-514, eff. 8-22-97; 90-655, eff. 7-30-98; | ||
91-189, eff. 1-1-00.)
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(35 ILCS 200/22-10)
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Sec. 22-10. Notice of expiration of period of redemption. A | ||
purchaser or assignee shall not be entitled to a tax deed to | ||
the
property sold unless, not less than 3 months nor more than | ||
6
5 months prior to
the expiration of the period of redemption, | ||
he or she gives notice of the
sale and the date of expiration | ||
of the period of redemption to the
owners, occupants, and | ||
parties interested in the property, including any
mortgagee of | ||
record, as provided below.
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The Notice to be given to the parties shall be in at least | ||
10 point
type in the following form completely filled in:
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TAX DEED NO. .................... FILED ....................
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TAKE NOTICE
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County of ...............................................
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Date Premises Sold ......................................
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Certificate No. ........................................
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Sold for General Taxes of (year) ........................
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Sold for Special Assessment of (Municipality)
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and special assessment number ...........................
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Warrant No. ................ Inst. No. .................
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THIS PROPERTY HAS BEEN SOLD FOR
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DELINQUENT TAXES
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Property located at .........................................
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Legal Description or Property Index No. .....................
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.............................................................
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.............................................................
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This notice is to advise you that the above property has
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been sold for delinquent taxes and that the period of
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redemption from the sale will expire on .....................
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.............................................................
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The amount to redeem is subject to increase at 6 month | ||
intervals from
the date of sale and may be further increased if | ||
the purchaser at the tax
sale or his or her assignee pays any | ||
subsequently accruing taxes or special
assessments to redeem | ||
the property from subsequent forfeitures or tax sales.
Check | ||
with the county clerk as to the exact amount you owe before | ||
redeeming.
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This notice is also to advise you that a petition has been | ||
filed for
a tax deed which will transfer title and the right to | ||
possession of this
property if redemption is not made on or | ||
before ......................................................
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This matter is set for hearing in the Circuit Court of this | ||
county in
...., Illinois on .....
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You may be present at this hearing but your right to redeem | ||
will
already have expired at that time.
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YOU ARE URGED TO REDEEM IMMEDIATELY
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TO PREVENT LOSS OF PROPERTY
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Redemption can be made at any time on or before .... by | ||
applying to
the County Clerk of ...., County, Illinois at the | ||
County Court House in
...., Illinois.
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For further information contact the County Clerk
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ADDRESS:....................
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TELEPHONE:..................
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..........................
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Purchaser or Assignee.
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Dated (insert date).
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In counties with 3,000,000 or more inhabitants, the notice | ||
shall also state
the address, room number and time at which the | ||
matter is set for hearing.
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This amendatory Act of 1996 applies only to matters in | ||
which a petition for
tax deed is filed on or after the | ||
effective date of this amendatory Act of
1996.
| ||
The changes to this Section made by this amendatory Act of | ||
the 95th General Assembly apply only to matters in which a | ||
petition for tax deed is filed on or after the effective date | ||
of this amendatory Act of the 95th General Assembly.
| ||
(Source: P.A. 94-380, eff. 7-29-05.)
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(35 ILCS 200/22-15)
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Sec. 22-15. Service of notice. The purchaser or his or her | ||
assignee shall
give the notice required by Section 22-10 by | ||
causing it to be published in a
newspaper as set forth in | ||
Section 22-20. In addition, the notice shall be
served by a | ||
sheriff (or if he or she is disqualified, by a coroner) of the
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county in which the property, or any part thereof, is located | ||
upon owners who
reside on any part of the property sold by | ||
leaving a copy of the notice with
those owners personally.
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In counties of 3,000,000 or more inhabitants where a taxing | ||
district is a
petitioner for tax deed pursuant to Section | ||
21-90, in lieu of service by the
sheriff or coroner the notice | ||
may be served by a special process server
appointed by the | ||
circuit court as provided in this Section. The taxing
district | ||
may move prior to filing one or more petitions for tax deed for
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appointment of such a special process server. The court, upon | ||
being satisfied
that the person named in the motion is at least | ||
18 years of age and is capable
of serving notice as required | ||
under this Code, shall enter an order appointing
such person as | ||
a special process server for a period of one year. The
| ||
appointment may be renewed for successive periods of one year | ||
each by motion
and order, and a copy of the original and any | ||
subsequent order shall be filed
in each tax deed case in which | ||
a notice is served by the appointed person.
Delivery of the | ||
notice to and service of the notice by the special process
| ||
server shall have the same force and effect as its delivery to | ||
and service by
the sheriff or coroner.
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The same form of notice shall also be served, in the manner | ||
set forth under Sections 2-203,
2-204, 2-205, 2-205.1, and | ||
2-211 of the Code of Civil
Procedure, upon all other owners and
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parties interested in the property, if upon diligent inquiry | ||
they can be found
in the county, and upon the occupants of the | ||
property.
in the
following manner:
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(a) as to individuals, by (1) leaving a copy of the | ||
notice with the person
personally or (2) by leaving a copy | ||
at his or her usual place of residence with
a person of the | ||
family, of the age of 13 years or more, and informing that
| ||
person of its contents. The person making the service shall | ||
cause a copy
of the notice to be sent by registered or | ||
certified mail, return receipt
requested, to
that party at | ||
his or her usual place of residence;
| ||
(b) as to public and private corporations, municipal, | ||
governmental and
quasi-municipal corporations, | ||
partnerships, receivers and trustees of
corporations, by | ||
leaving a copy of the notice with the person designated by | ||
the
Civil Practice Law.
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If the property sold has more than 4 dwellings or other | ||
rental units, and
has a managing agent or party who collects | ||
rents, that person
shall be deemed the occupant and shall be | ||
served with notice instead of
the occupants of the individual | ||
units. If the property has no
dwellings or rental units, but | ||
economic or recreational activities are
carried on therein, the | ||
person directing such activities shall be deemed
the occupant. | ||
Holders of rights of entry and possibilities of reverter
shall | ||
not be deemed parties interested in the property.
| ||
When a party interested in the property is a trustee, | ||
notice served upon the
trustee shall be deemed to have been | ||
served upon any beneficiary or note
holder thereunder unless | ||
the holder of the note is disclosed of record.
| ||
When a judgment is a lien upon the property sold, the | ||
holder
of the lien shall be served with notice if the name of | ||
the judgment debtor as
shown in the transcript, certified copy | ||
or memorandum of judgment
filed of record is identical, as to | ||
given name and surname, with the
name of the party interested | ||
as it appears of record.
| ||
If any owner or party interested, upon diligent inquiry and | ||
effort,
cannot be found or served with notice in the county as | ||
provided in this
Section, and the person in actual occupancy | ||
and possession is tenant to, or in
possession under the owners | ||
or the parties interested in the property, then
service of | ||
notice upon the tenant, occupant or person in possession
shall | ||
be deemed service upon the owners or parties interested.
| ||
If any owner or party interested, upon diligent inquiry and | ||
effort
cannot be found or served with notice in the county, | ||
then the person making the
service shall cause a copy of the | ||
notice to be sent by
registered or certified mail, return
| ||
receipt requested, to that party at his or her residence, if | ||
ascertainable.
| ||
The changes to this Section made by this amendatory Act of | ||
the 95th General Assembly apply only to matters in which a | ||
petition for tax deed is filed on or after the effective date | ||
of this amendatory Act of the 95th General Assembly.
| ||
(Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
| ||
(35 ILCS 200/22-20)
| ||
Sec. 22-20. Proof of service of notice; publication of | ||
notice. The sheriff or coroner serving notice under Section | ||
22-15 shall
endorse his or
her return thereon and file it with | ||
the Clerk of the Circuit Court and it shall
be a part of the | ||
court record. A special process server appointed under
Section
| ||
22-15 shall make his or her return by affidavit and shall file | ||
it with the
Clerk of the Circuit Court, where it shall be a | ||
part of the court record. If
a sheriff, special process server, | ||
or coroner to whom any notice is
delivered for service, | ||
neglects or refuses to make the return, the purchaser or
his or | ||
her assignee may petition the court to enter a rule requiring | ||
the
sheriff, special process server, or coroner to make return | ||
of the notice on
a day to be fixed by the
court, or to show | ||
cause on that day why he or she should not be attached for
| ||
contempt of the court. The purchaser or assignee shall cause a | ||
written notice
of the rule to be served upon the sheriff, | ||
special process server, or
coroner. If good and sufficient | ||
cause to excuse the sheriff, special process
server, or coroner | ||
is not shown, the court shall adjudge him or her guilty of
a | ||
contempt, and shall proceed to punish him as in other cases of | ||
contempt.
| ||
If the property is located in a municipality in a county | ||
with less than
3,000,000 inhabitants, the purchaser or his or | ||
her assignee shall also publish
a notice as to the owner or | ||
party interested, in some newspaper published in
the | ||
municipality. If the property is not in a municipality in a | ||
county with
less than 3,000,000 inhabitants, or if no newspaper | ||
is published therein, or
if the property is in a county with | ||
3,000,000 or more inhabitants, the notice
shall be published in | ||
some newspaper in the county. If no newspaper is
published in | ||
the county, then the notice shall be published in the newspaper
| ||
that is published nearest the county seat of the county in | ||
which the property
is located. If the owners and parties | ||
interested in the property upon diligent
inquiry are unknown to | ||
the purchaser or his or her assignee, the publication as
to | ||
such owner or party interested, may be made to unknown owners | ||
or parties
interested. Any notice by publication given under | ||
this Section shall be given
3 times at any time after filing a | ||
petition for tax deed, but not less than 3
months nor more than | ||
6
5 months prior to the expiration of the period of
redemption. | ||
The publication shall contain (a) notice of the filing of the
| ||
petition for tax deed, (b) the date on which the petitioner | ||
intends to make
application for an order on the petition that a | ||
tax deed issue, (c) a
description of the property, (d) the date | ||
upon which the property was sold, (e)
the taxes or special | ||
assessments for which it was sold and (f) the date on
which the | ||
period of redemption will expire. The publication shall not | ||
include
more than one property listed and sold in one | ||
description, except as provided
in Section 21-90, and except | ||
that when
more than one property is owned by one person, all of | ||
the parcels owned by that
person may be included in one notice.
| ||
The changes to this Section made by this amendatory Act of | ||
the 95th General Assembly apply only to matters in which a | ||
petition for tax deed is filed on or after the effective date | ||
of this amendatory Act of the 95th General Assembly.
| ||
(Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
| ||
(35 ILCS 200/22-25)
| ||
Sec. 22-25. Mailed notice. In addition to the notice | ||
required to be served
not less than 3 months nor more than 6
5
| ||
months prior to the expiration of the
period of redemption, the | ||
purchaser or his or her assignee shall prepare
and deliver to | ||
the clerk of the Circuit Court of the county in which the
| ||
property is located, the notice provided for in this Section, | ||
together with the
statutory costs for mailing the notice by | ||
certified mail, return receipt
requested. The form of notice to | ||
be mailed by the clerk shall be
identical in form to that | ||
provided by Section 22-10 for service upon owners
residing upon | ||
the property sold, except that it shall bear the signature of | ||
the
clerk and shall designate the parties to whom it is to
be | ||
mailed. The clerk may furnish the form. The clerk
shall | ||
promptly mail the notices delivered to him or her by certified | ||
mail,
return receipt requested. The certificate of the clerk | ||
that he or she has
mailed the notices, together with the return | ||
receipts, shall be filed
in and made a part of the court | ||
record. The notices shall be
mailed to the owners of the | ||
property at their last known addresses, and
to those persons | ||
who are entitled to service of notice as occupants.
| ||
The changes to this Section made by this amendatory Act of | ||
the 95th General Assembly apply only to matters in which a | ||
petition for tax deed is filed on or after the effective date | ||
of this amendatory Act of the 95th General Assembly.
| ||
(Source: P.A. 86-949; 87-1189; 88-455.)
| ||
(35 ILCS 200/22-30)
| ||
Sec. 22-30. Petition for deed. At any time within 6
5
| ||
months but not less
than 3 months prior to the expiration of | ||
the redemption period for property
sold pursuant to judgment | ||
and order of sale under Sections 21-110 through
21-120 or | ||
21-260, the purchaser or his or her assignee may file a | ||
petition in
the circuit court in the same proceeding in which | ||
the judgment and order of
sale were entered, asking that the | ||
court direct the county clerk to issue a tax
deed if the | ||
property is not redeemed from the sale. The petition shall be
| ||
accompanied by the statutory filing fee.
| ||
Notice of filing the petition and the date on which the | ||
petitioner intends to
apply for an order on the petition that a | ||
deed be issued if the property is not
redeemed shall be given | ||
to occupants, owners and persons interested in the
property as | ||
part of the notice provided in Sections 22-10 through 22-25, | ||
except
that only one publication is required. The county clerk | ||
shall be notified of
the filing of the petition and any person | ||
owning or interested in the property
may, if he or she desires, | ||
appear in the proceeding.
| ||
The changes to this Section made by this amendatory Act of | ||
the 95th General Assembly apply only to matters in which a | ||
petition for tax deed is filed on or after the effective date | ||
of this amendatory Act of the 95th General Assembly.
| ||
(Source: P.A. 86-1158; 86-1431; 86-1475; 87-145; 87-669; | ||
87-671; 87-895;
87-1189; 88-455.)
| ||
(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 | ||
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. 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 | ||
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. 91-564, eff. 8-14-99; 92-223, eff. 1-1-02.)
| ||
(35 ILCS 200/22-45)
| ||
Sec. 22-45. Tax deed incontestable unless order appealed or | ||
relief
petitioned. Tax deeds issued under Section 22-40 are
| ||
incontestable except by
appeal from the order of the court | ||
directing the county clerk to issue the tax
deed. However, | ||
relief from such order may be had under Sections 2-1203 or
| ||
Section 2-1401
of the Code of Civil Procedure in the same | ||
manner and to the same extent as
may be had under those | ||
Sections
that Section with respect to final orders and | ||
judgments in
other proceedings. The grounds for relief under | ||
Section 2-1401 shall be
limited to:
| ||
(1) proof that the taxes were paid prior to sale;
| ||
(2) proof that the property was exempt from taxation;
| ||
(3) proof by clear and convincing evidence that the tax | ||
deed had been
procured by fraud or deception by the tax | ||
purchaser or his or her assignee; or
| ||
(4) proof by a person or party holding a recorded ownership | ||
or other
recorded interest in the property that he or she was | ||
not named as a
party in the publication notice as set forth in | ||
Section 22-20, and that the tax
purchaser or his or her | ||
assignee did not make a diligent inquiry and effort to
serve | ||
that person or party with the notices required by Sections | ||
22-10 through
22-30.
| ||
In cases of the sale of homestead property in counties with | ||
3,000,000
or more inhabitants, a tax deed may also be voided by | ||
the court upon petition,
filed not more than 3 months after an | ||
order for tax deed was entered, if the
court finds that the | ||
property was owner occupied on the expiration date of the
| ||
period of redemption and that the order for deed was | ||
effectuated pursuant to a
negligent or willful error made by an | ||
employee of the county clerk or county
collector during the | ||
period of redemption from the sale that was reasonably
relied | ||
upon to the detriment of any person having a redeemable | ||
interest. In
such a case, the tax purchaser shall be entitled | ||
to the original amount
required to redeem the property plus | ||
interest from the sale as of the last date
of redemption | ||
together with costs actually expended subsequent to the
| ||
expiration of the period of redemption and reasonable | ||
attorney's fees, all of
which shall be dispensed from the fund | ||
created by Section 21-295.
In those cases of error where the | ||
court vacates the tax deed, it may award the
petitioner | ||
reasonable attorney's fees and court costs actually expended,
| ||
payable from that fund. The court hearing a petition filed | ||
under this Section
or Section 2-1401 of the Code of Civil | ||
Procedure may concurrently hear a
petition filed under Section | ||
21-295 and may grant relief under any
either Section.
| ||
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. 92-224, eff. 1-1-02.)
| ||