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| [ Engrossed ] | [ House Amendment 001 ] |
91_HB3360
LRB9112242SMcb
1 AN ACT to amend the Property Tax Code by changing Section
2 21-440.
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 21-440 as follows:
7 (35 ILCS 200/21-440)
8 Sec. 21-440. Action for collection of taxes and special
9 assessments. The county board, as trustee for all taxing
10 districts having an interest in the property's taxes or
11 special assessments, may, at any time after final judgment
12 and order of sale against delinquent property under Section
13 21-180, institute a civil action in the name of the People of
14 the State of Illinois in the circuit court for the whole
15 amount due for taxes and special assessments on the
16 delinquent or forfeited property. Any county, city, village,
17 incorporated town, school district or other municipal
18 corporation to which any tax or special assessment is due,
19 may, at any time after final judgment under Section 21-180,
20 institute a civil action in its own name, in the circuit
21 court, for the amount of the tax or special assessment due to
22 it on the delinquent or forfeited property, and prosecute the
23 same to final judgment. On the sale of any property following
24 judgment in the civil action, the county, city, village,
25 incorporated town, school district or other municipal
26 corporation, interested in the collection of the tax, may
27 become purchaser at the sale. If the property so sold is not
28 redeemed the purchaser may acquire, hold, sell or dispose of
29 the title thereto, the same as individuals may do under the
30 laws of this State. In any action for delinquent or
31 forfeited taxes, the fact that property was assessed to a
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1 person shall be prima facie evidence that the person was the
2 owner thereof, and was liable for the taxes for the year or
3 years for which the assessment was made. That fact may be
4 proved by the introduction in evidence of the proper
5 assessment book or roll, or other competent proof. Any
6 judgment rendered for delinquent or forfeited general taxes
7 under this Section shall include the costs of the action and
8 reasonable attorney's fees.
9 (Source: P.A. 86-949; 88-455.)
10 Section 99. Effective date. This Act takes effect upon
11 becoming law.