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91_HB1317
LRB9103405PTdvA
1 AN ACT to amend the Property Tax Code by changing Section
2 18-250.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Section 18-250 as follows:
7 (35 ILCS 200/18-250)
8 Sec. 18-250. Additions to forfeited taxes and unpaid
9 special assessments; fee for estimate.
10 (a) When any property has been forfeited for taxes or
11 special assessments, the clerk shall compute the amount of
12 back taxes and special assessments, interest, statutory
13 costs, and printer's fees remaining due, with one year's
14 interest on all taxes forfeited, and enter them upon the
15 collector's books as separate items. Except as otherwise
16 provided in Section 21-375, the aggregate so computed shall
17 be collected in the same manner as the taxes on other
18 property for that year. The county clerk shall examine the
19 forfeitures, and strike all errors and make corrections as
20 necessary. Interest added to forfeitures under this Section
21 shall be at the rate of 12% per year.
22 (b) In counties with 3,000,000 or more inhabitants,
23 taxes first extended for prior years, or previously extended
24 for prior years for which application for judgment and order
25 of sale is not already pending, shall be added to the tax of
26 the current year, with interest and costs as provided by law.
27 Forfeitures shall not be so added, but they shall remain a
28 lien on the property upon which they were charged until paid
29 or sold as provided by law. There shall be added to such
30 forfeitures annually the same interest as would be added if
31 forfeited annually, until paid or sold, and the addition of
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1 each year's interest shall be considered a separate
2 forfeiture. Forfeitures may be redeemed in the manner
3 provided in Section 21-370 or 21-375. Taxes and special
4 assessments for which application for judgment and order of
5 sale is pending, or entered but not enforced for any reason,
6 shall not be added to the tax for the current year. However,
7 if the taxes and special assessments remain unpaid, the
8 property, shall be advertised and sold under judgments and
9 orders of sale to be entered in pending applications, or
10 already entered in prior applications, including judgments
11 and orders of sale under which the purchaser fails to
12 complete his or her purchase.
13 (c) In counties with 3,000,000 or more inhabitants, on
14 or before January 1, 2005 and during each year thereafter,
15 the county clerk shall compute the amount of taxes on each
16 property that remain due or forfeited for any year prior to
17 the current year and have not become subject to Sections
18 20-180 through 20-190, and the clerk shall enter the same
19 upon the collector's warrant books of the current and all
20 following years as separate items in a suitable column. The
21 county clerk shall examine the collector's warrant books and
22 the Tax Judgment, Sale, Redemption and Forfeiture records for
23 the appropriate years and may take any other actions as the
24 clerk finds to be necessary or convenient in order to comply
25 with this subsection. On and after January 1, 2005, when
26 making the annual collector's books showing general taxes due
27 on real property for the year 1994, and all subsequent years,
28 shall compute the amount of taxes for the year 1993, and all
29 subsequent years, remaining due or forfeited on the property
30 with interest, statutory costs, and printer's fees and enter
31 them upon the collector's books as separate items in a
32 suitable column. The aggregate amount so computed shall be
33 collected in the same manner as the taxes on other real
34 property for that year are collected. The county clerk shall
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1 first carefully examine the list, strike all errors from the
2 list, and otherwise make such corrections as may be necessary
3 with respect to the property or tax. In 1995 and continuing
4 for 5 years thereafter, the county clerk, when making the
5 annual collector's books showing general taxes due for the
6 years 1994 through 1999, shall also commence an examination
7 of the collector's warrant books and the Tax Judgment, Sale,
8 Redemption, and Forfeiture record for tax years previous to
9 1993 and note all taxes remaining due or forfeited against
10 real property that have not since become subject to Sections
11 1 through 5 of the Uncollectable Tax Act. The county clerk
12 may perform the examination alphabetically or numerically by
13 township, or by any other convenient method. Following the
14 examination, all taxes remaining due or forfeited, as
15 disclosed by the examination, shall be entered upon the
16 collector's books of the following year in the same manner as
17 taxes remaining due or forfeited for 1993 were entered. The
18 county clerk shall complete the examination of all townships
19 in the county on or before January 1, 2000, and proceed to
20 enter such due and forfeited taxes on the collector's warrant
21 books for the years 1994 through 1999. Thereafter, any taxes
22 for any year remaining due or forfeited against real property
23 in such county not entered on the current collector's warrant
24 books for 1994 through 1999 shall be deemed uncollectible and
25 void, but shall not be subject to the posting or other
26 requirements of Sections 20-180 through 20-190 the
27 Uncollectable Tax Act.
28 (d) In counties with 100,000 or more inhabitants, the
29 county clerk shall, when making the annual collector's books,
30 in a suitable column, insert and designate previous
31 forfeitures of general taxes by the word "forfeiture", to be
32 stamped opposite each property forfeited at the last previous
33 tax sale for general taxes and not redeemed or purchased
34 previous to the completion of the collector's books. The
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1 collectors of general taxes shall stamp upon all bills
2 rendered and receipts given the information on the
3 collector's books regarding forfeiture of general taxes, and
4 the stamped notation shall also refer the recipient to the
5 county clerk for full information. The county clerk shall be
6 allowed to collect from the person requesting an estimate of
7 costs of redemption of a forfeited property, the fee provided
8 by law.
9 (Source: P.A. 88-455; incorporates 88-451; 88-670, eff.
10 12-2-94.)
11 Section 99. Effective date. This Act takes effect upon
12 becoming law.