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91_HB3360ham001
LRB9112242SMdvam01
1 AMENDMENT TO HOUSE BILL 3360
2 AMENDMENT NO. . Amend House Bill 3360 by replacing
3 the title with the following:
4 "AN ACT to amend the Property Tax Code by changing
5 Sections 21-105, 21-440 and 22-15."; and
6 by replacing everything after the enacting clause with the
7 following:
8 "Section 5. The Property Tax Code is amended by changing
9 Sections 21-105, 21-440, and 22-15 as follows:
10 (35 ILCS 200/21-105)
11 Sec. 21-105. Liability of owner; rights of tax
12 purchaser. Nothing in Sections 21-90, 21-95, and 21-100 shall
13 relieve any owner liable for delinquent property taxes under
14 this Code from the payment of any delinquent taxes or liens
15 which have become null and void under those Sections.
16 Sections 21-95 and 21-100 shall not adversely affect the
17 rights or interests of the holder of any bona fide
18 certificate of purchase of the property for delinquent taxes.
19 However, upon acquisition of property by a governmental unit
20 as set forth in Section 21-95, the rights and interests of
21 the holder of any bona fide certificate of purchase of the
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1 property for delinquent taxes shall be limited to a sale in
2 error and a refund as provided under Section 21-310.
3 (Source: P.A. 91-177, eff. 1-1-00.)
4 (35 ILCS 200/21-440)
5 Sec. 21-440. Action for collection of taxes and special
6 assessments. The county board, as trustee for all taxing
7 districts having an interest in the property's taxes or
8 special assessments, may, at any time after final judgment
9 and order of sale against delinquent property under Section
10 21-180, institute a civil action in the name of the People of
11 the State of Illinois in the circuit court for the whole
12 amount due for taxes and special assessments on the
13 delinquent or forfeited property. Any county, city, village,
14 incorporated town, school district or other municipal
15 corporation to which any tax or special assessment is due,
16 may, at any time after final judgment under Section 21-180,
17 institute a civil action in its own name, in the circuit
18 court, for the amount of the tax or special assessment due to
19 it on the delinquent or forfeited property, and prosecute the
20 same to final judgment. On the sale of any property following
21 judgment in the civil action, the county, city, village,
22 incorporated town, school district or other municipal
23 corporation, interested in the collection of the tax, may
24 become purchaser at the sale. If the property so sold is not
25 redeemed the purchaser may acquire, hold, sell or dispose of
26 the title thereto, the same as individuals may do under the
27 laws of this State. In any action for delinquent or
28 forfeited taxes, the fact that property was assessed to a
29 person shall be prima facie evidence that the person was the
30 owner thereof, and was liable for the taxes for the year or
31 years for which the assessment was made. That fact may be
32 proved by the introduction in evidence of the proper
33 assessment book or roll, or other competent proof. Any
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1 judgment rendered for delinquent or forfeited general taxes
2 under this Section shall include the costs of the action and
3 reasonable attorney's fees.
4 (Source: P.A. 86-949; 88-455.)
5 (35 ILCS 200/22-15)
6 Sec. 22-15. Service of notice. The purchaser or his or
7 her assignee shall give the notice required by Section 22-10
8 by causing it to be published in a newspaper as set forth in
9 Section 22-20. In addition, the notice shall be served by a
10 sheriff (or if he or she is disqualified, by a coroner) of
11 the county in which the property, or any part thereof, is
12 located upon owners who reside on any part of the property
13 sold by leaving a copy of the notice with those owners
14 personally.
15 In counties of 3,000,000 or more inhabitants where a
16 taxing district is a petitioner for tax deed pursuant to
17 Section 21-90, and in any case in which a county board is
18 petitioner for a tax deed pursuant to Section 21-90, in lieu
19 of service by the sheriff or coroner the notice may be served
20 by a special process server appointed by the circuit court as
21 provided in this Section. The taxing district may move prior
22 to filing one or more petitions for tax deed for appointment
23 of such a special process server. The court, upon being
24 satisfied that the person named in the motion is at least 18
25 years of age and is capable of serving notice as required
26 under this Code, shall enter an order appointing such person
27 as a special process server for a period of one year. The
28 appointment may be renewed for successive periods of one year
29 each by motion and order, and a copy of the original and any
30 subsequent order shall be filed in each tax deed case in
31 which a notice is served by the appointed person. Delivery
32 of the notice to and service of the notice by the special
33 process server shall have the same force and effect as its
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1 delivery to and service by the sheriff or coroner.
2 The same form of notice shall also be served upon all
3 other owners and parties interested in the property, if upon
4 diligent inquiry they can be found in the county, and upon
5 the occupants of the property in the following manner:
6 (a) as to individuals, by (1) leaving a copy of the
7 notice with the person personally or (2) by leaving a
8 copy at his or her usual place of residence with a person
9 of the family, of the age of 13 years or more, and
10 informing that person of its contents. The person making
11 the service shall cause a copy of the notice to be sent
12 by registered or certified mail, return receipt
13 requested, to that party at his or her usual place of
14 residence;
15 (b) as to public and private corporations,
16 municipal, governmental and quasi-municipal corporations,
17 partnerships, receivers and trustees of corporations, by
18 leaving a copy of the notice with the person designated
19 by the Civil Practice Law.
20 If the property sold has more than 4 dwellings or other
21 rental units, and has a managing agent or party who collects
22 rents, that person shall be deemed the occupant and shall be
23 served with notice instead of the occupants of the individual
24 units. If the property has no dwellings or rental units, but
25 economic or recreational activities are carried on therein,
26 the person directing such activities shall be deemed the
27 occupant. Holders of rights of entry and possibilities of
28 reverter shall not be deemed parties interested in the
29 property.
30 When a party interested in the property is a trustee,
31 notice served upon the trustee shall be deemed to have been
32 served upon any beneficiary or note holder thereunder unless
33 the holder of the note is disclosed of record.
34 When a judgment is a lien upon the property sold, the
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1 holder of the lien shall be served with notice if the name of
2 the judgment debtor as shown in the transcript, certified
3 copy or memorandum of judgment filed of record is identical,
4 as to given name and surname, with the name of the party
5 interested as it appears of record.
6 If any owner or party interested, upon diligent inquiry
7 and effort, cannot be found or served with notice in the
8 county as provided in this Section, and the person in actual
9 occupancy and possession is tenant to, or in possession under
10 the owners or the parties interested in the property, then
11 service of notice upon the tenant, occupant or person in
12 possession shall be deemed service upon the owners or parties
13 interested.
14 If any owner or party interested, upon diligent inquiry
15 and effort cannot be found or served with notice in the
16 county, then the person making the service shall cause a copy
17 of the notice to be sent by registered or certified mail,
18 return receipt requested, to that party at his or her
19 residence, if ascertainable.
20 (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
21 Section 99. Effective date. This Act takes effect upon
22 becoming law.".