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| | SB3085 Enrolled | | LRB100 18916 HLH 34162 b |
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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 | | Section 21-112 as follows:
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| 6 | | (35 ILCS 200/21-112)
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| 7 | | Sec. 21-112. Publication time limit. |
| 8 | | (a) The Collector may recommend to a
county board that the |
| 9 | | board pass an ordinance or resolution stating that the
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| 10 | | Collector shall no longer publish or send notice of delinquent |
| 11 | | or forfeited
property
taxes owed by a lessee of the property, |
| 12 | | pursuant to a leasehold assessment
under Section 9-195 or |
| 13 | | Section 15-55 of the Property Tax Code or their
predecessor |
| 14 | | provisions in the Revenue Act of 1939, if the taxes have been
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| 15 | | delinquent or forfeited for at least 10 years and there are no |
| 16 | | current
delinquent or forfeited taxes. The Collector shall |
| 17 | | discontinue publishing and
sending notice of the delinquent or |
| 18 | | forfeited taxes upon passage of the
ordinance or resolution.
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| 19 | | (b) The Collector shall no longer publish delinquent or |
| 20 | | forfeited property taxes for any property under Section 10-35 |
| 21 | | or any other property that is exempt from taxation under this |
| 22 | | Code. |
| 23 | | (Source: P.A. 89-695, eff. 12-31-96.)
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