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| Public Act 096-1211 | ||||
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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 Mobile Home Local Services Tax Act is | ||||
amended by adding Section 9.3 as follows: | ||||
(35 ILCS 515/9.3 new) | ||||
Sec. 9.3. Ordinances for delay of penalties and sale | ||||
following disaster. | ||||
(a) Beginning in tax year 2011, the county board of a | ||||
county that has been designated in whole or in part as a | ||||
disaster area by the President of the United States or the | ||||
Governor of the State may adopt an ordinance or resolution | ||||
providing that penalties to be assessed under Section 9 against | ||||
a Taxpayer either in the calendar year of the disaster or the | ||||
preceding year shall not accrue until a court enters the order | ||||
for sale of the property, provided that the Taxpayer's mobile | ||||
home was substantially damaged or adversely affected by the | ||||
disaster and located in one or more townships (or congressional | ||||
townships if the assessor's books are organized by | ||||
congressional townships) deemed by the Board to have been | ||||
affected by the disaster. The ordinance or resolution shall | ||||
provide that a person may pay delinquent taxes on an affected | ||||
mobile home without penalty being assessed until the last | ||||
working day before the court enters the order for sale of the | ||
property. If adopted, the ordinance or resolution must | ||
establish a procedure for affected property owners to make | ||
application to a designated county official who shall (i) | ||
determine, according to the guidelines in the ordinance or | ||
resolution, whether the property is substantially damaged or | ||
adversely affected and (ii) approve damaged or adversely | ||
affected property for the delay in accrual of penalty specified | ||
in the ordinance or resolution. The designated county official | ||
shall notify the county collector of the mobile home number and | ||
the name of the owner of property approved for relief. | ||
(b) The county board of any county that has been designated | ||
in whole or in part as a disaster area by the President of the | ||
United States or the Governor of the State of Illinois may | ||
adopt an ordinance or resolution providing that, for any mobile | ||
home that is situated within the designated disaster area and | ||
is determined, in the manner provided in the ordinance or | ||
resolution, to be substantially damaged or adversely affected | ||
by the disaster: (i) the date upon which the privilege taxes | ||
are to become or became delinquent under Section 6 may be | ||
postponed until the postponed delinquency date established by | ||
the ordinance or resolution, (ii) the payment of the penalty | ||
provided under Section 9 may be delayed until the postponed | ||
delinquency date established by the ordinance or resolution, | ||
(iii) the county collector may be ordered not to give notice of | ||
application for judgment of sale under the Mobile Home Local | ||
Services Tax Enforcement Act and not to apply for judgment and | ||
order of sale under that Act until after the postponed | ||
delinquency date for the payment of tax on mobile homes | ||
established in the ordinance or resolution, and (iv) the county | ||
collector may be directed to refund any payment of tax that is | ||
due in the year the disaster is declared and that has been paid | ||
by the holder of a certificate of purchase for a prior year on | ||
that property. The ordinance or resolution shall establish a | ||
procedure for owners of mobile homes situated in the designated | ||
disaster area to make application to a designated county | ||
official, who shall (i) determine, according to the guidelines | ||
established by the ordinance or resolution, if the property is | ||
substantially damaged or adversely affected and (ii) approve | ||
the property for relief as specified in the ordinance or | ||
resolution adopted under this subsection (b). The designated | ||
county official shall notify the county collector of the parcel | ||
number and name of the property owner of property approved for | ||
relief.
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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