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91_HB3851
LRB9112663SMdv
1 AN ACT to amend the Property Tax Code by changing
2 Sections 20-100, 21-110, 21-120, 21-130, 21-150, 21-155,
3 21-160, 21-165, 21-175, 21-180, 21-185, 21-190, and 21-400.
4 Be it enacted by the People of the State of Illinois,
5 represented in the General Assembly:
6 Section 5. The Property Tax Code is amended by changing
7 Sections 20-100, 21-110, 21-120, 21-130, 21-150, 21-155,
8 21-160, 21-165, 21-175, 21-180, 21-185, 21-190, and 21-400 as
9 follows:
10 (35 ILCS 200/20-100)
11 Sec. 20-100. Collection of delinquent special
12 assessments; counties of 3,000,000 or more. In counties with
13 3,000,000 or more inhabitants, When any special assessment
14 made by any city, incorporated town or village, under its
15 charter, or by any corporate authorities, commissioners, unit
16 of local government, or persons, pursuant to law, remains
17 unpaid in whole or in part, return thereof shall be made to
18 the county collector on or before the first day of August
19 next after it became payable, in the same manner as returns
20 are made for delinquent property tax.
21 The subsequent advertisement, judgment and sale of
22 property on account of delinquent special assessments, as
23 provided below, shall be considered supplemental to but also
24 a part of the sale of delinquent general taxes of the year in
25 which the judgment and sale on account of delinquent special
26 assessments is ordered. The penalties provided by law shall
27 attach to both general taxes and special assessments in the
28 same manner as if there were only one judgment and order of
29 sale.
30 In cases where application for judgment and order of sale
31 for special assessments, special taxes, or installments
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1 thereof, and interest, may be made under Section 21-155,
2 notwithstanding that the special assessments, special taxes,
3 or installments, and interest, have not been returned as
4 delinquent to the county collector on or before the first day
5 of August in the year in which application is made, and
6 notwithstanding that the assessments, taxes, installments and
7 interest, were not marked on the general tax books of the
8 county collector on or before the tenth day of March of the
9 same year, or within 15 days after the county collector
10 received the general tax books in that year, the
11 advertisement, judgment and order of sale for delinquent
12 special assessments, special taxes, or installments thereof,
13 and interest, need not be subsequent to or regarded as
14 supplemental to or as a part of the sale on account of
15 delinquent general taxes of the year in which such separate
16 advertisement, judgment and order of sale on account of
17 delinquent special assessments, special taxes, or
18 installments thereof, and interest, is had. However, the
19 penalties provided by law shall attach to the special
20 assessments, special taxes, or installments thereof, and
21 interest, in the same manner as if there were only one
22 judgment and order of sale. County collectors shall collect,
23 account for, and pay over the special assessments, special
24 taxes, or installments to the authorities or persons having
25 authority to receive them, in the same manner as they are
26 required to collect, account for, and pay over taxes.
27 Upon return of delinquent special assessments to the
28 county collector, he or she may transfer the amounts stated
29 on the returns to the tax books, setting down opposite the
30 respective properties, in proper columns, the amounts
31 assessed against each property.
32 (Source: P.A. 76-2254; 88-455.)
33 (35 ILCS 200/21-110)
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1 Sec. 21-110. Published notice of annual application for
2 judgment and sale; delinquent taxes. At any time after all
3 taxes have become delinquent in any year, the Collector shall
4 publish an advertisement, giving notice of the intended
5 application for judgment and sale of the delinquent
6 properties. Except as provided below, the advertisement
7 shall be in a newspaper published in the township or road
8 district in which the properties are located. If there is no
9 newspaper published in the township or road district, then
10 the notice shall be published in some newspaper in the same
11 county as the township or road district, to be selected by
12 the county collector. When the property is in a city with
13 more than 1,000,000 inhabitants, the advertisement may be in
14 any newspaper published in the same county. When the property
15 is in an incorporated town which has superseded a civil
16 township, the advertisement shall be in a newspaper published
17 in the incorporated town or if there is no such newspaper,
18 then in a newspaper published in the county.
19 Upon the written request of any city, incorporated town
20 or village, under its charter, or by any corporate
21 authorities, commissioners, unit of local government, or
22 persons, possessing unpaid liens authorized by law, the
23 county collector shall also include in the advertisement
24 those unpaid liens, together with all interest and costs
25 thereon, upon the property upon which unpaid general taxes,
26 special taxes, and special assessments are delinquent as of
27 the date of the advertisement, and in the event of any sale
28 for taxes or special assessments, all proceeds of the sale
29 attributable to the lien shall be paid by the county
30 collector to the holder of the lien less a fee of 10% of the
31 amount of the lien, which fee shall be deposited into the
32 general operating fund of the office of the county collector.
33 The provisions of this Section relating to the time when
34 the Collector shall advertise intended application for
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1 judgment for sale are subject to modification by the
2 governing authority of a county in accordance with the
3 provisions of subsection (c) of Section 21-40.
4 (Source: P.A. 88-455; 88-518; 89-126, eff. 7-11-95.)
5 (35 ILCS 200/21-120)
6 Sec. 21-120. Publication of notice of application for
7 judgment; special assessments; counties of 3,000,000 or more.
8 In all cities, villages, and incorporated towns in counties
9 with 3,000,000 or more inhabitants, separate advertisements
10 may be made giving notice of an intended application for
11 judgment and for an order of sale on account of delinquent
12 special assessments at any time after the first day of August
13 after the special assessments have become delinquent. The
14 procedure in that case is to be in all other respects, except
15 as to the time of making advertisement and application for
16 judgment and sale, the same as in the case of delinquent
17 general taxes. There shall not be included in the
18 advertisement and application for judgment and sale provided
19 by this Section any properties which are included in the
20 advertisement and application for judgment and sale under
21 Section 21-145.
22 Upon the written request of any city, incorporated town
23 or village, under its charter, or by any corporate
24 authorities, commissioners, unit of local government, or
25 persons, possessing unpaid liens authorized by law, the
26 county collector shall also include in the advertisement
27 those unpaid liens, together with all interest and costs
28 thereon, upon the property upon which unpaid general taxes,
29 special taxes, and special assessments are delinquent as of
30 the date of the advertisement, and in the event of any sale
31 for taxes or special assessments, all proceeds of the sale
32 attributable to the lien shall be paid by the county
33 collector to the holder of the lien less a fee of 10% of the
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1 amount of the lien, which fee shall be deposited into the
2 general operating fund of the office of the county collector.
3 No advertisement or publication may include parcels for
4 which, under Section 14-15, certificates of error have been
5 executed by the county assessor, or by both the county
6 assessor and board of appeals. In the absence of notice
7 under Section 21-135, or the absence of publication under
8 this Section, the court shall retain jurisdiction to enter
9 final judgments sustaining the assessor's objection on
10 certificates of error. However, the court shall provide for
11 publication and mailing prior to the entry of a final
12 judgment in any case in which the assessor's objection is
13 denied.
14 The provisions of this Section relating to the time when
15 the Collector shall advertise intended application for
16 judgment for sale are subject to modification by the
17 governing authority of a county in accordance with the
18 provisions of subsection (c) of Section 21-40.
19 (Source: P.A. 87-1189; 88-455; 88-518.)
20 (35 ILCS 200/21-130)
21 Sec. 21-130. Use of figures and letters in advertisement
22 and other lists. In all advertisements for the sale of
23 properties for taxes or special assessments, and in entries
24 required to be made by the clerk of the court or other
25 officer, letters, figures, characters or property index
26 numbers may be used to denote townships, ranges, sections,
27 parts of sections, lots or blocks, or parts thereof, the year
28 or the years for which the taxes were due, and the amount of
29 taxes, special assessments, liens authorized by law, interest
30 and costs. The county collector may subsequently advertise
31 and obtain judgment on properties that have been omitted, or
32 that have been erroneously advertised or described in the
33 first advertisement.
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1 (Source: P.A. 76-2254; 88-455.)
2 (35 ILCS 200/21-150)
3 Sec. 21-150. Time of applying for judgment. Except as
4 otherwise provided in this Section or by ordinance or
5 resolution enacted under subsection (c) of Section 21-40, all
6 applications for judgment and order of sale for taxes, liens
7 authorized by law, and special assessments on delinquent
8 properties shall be made during the month of October. In
9 those counties which have adopted an ordinance under Section
10 21-40, the application for judgment and order of sale for
11 delinquent taxes shall be made in December. In the 10 years
12 next following the completion of a general reassessment of
13 property in any county with 3,000,000 or more inhabitants,
14 made under an order of the Department, applications for
15 judgment and order of sale shall be made as soon as may be
16 and on the day specified in the advertisement required by
17 Section 21-110 and 21-115. If for any cause the court is not
18 held on the day specified, the cause shall stand continued,
19 and it shall be unnecessary to re-advertise the list or
20 notice.
21 Within 30 days after the day specified for the
22 application for judgment the court shall hear and determine
23 the matter. If judgment is rendered, the sale shall begin on
24 the date within 5 business days specified in the notice as
25 provided in Section 21-115. If the collector is prevented
26 from advertising and obtaining judgment during the month of
27 October, the collector may obtain judgment at any time
28 thereafter; but if the failure arises by the county
29 collector's not complying with any of the requirements of
30 this Code, he or she shall be held on his or her official
31 bond for the full amount of all taxes and special assessments
32 charged against him or her. Any failure on the part of the
33 county collector shall not be allowed as a valid objection to
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1 the collection of any tax or assessment, or to entry of a
2 judgment against any delinquent properties included in the
3 application of the county collector.
4 (Source: P.A. 88-455; 88-518; 89-126, eff. 7-11-95; 89-426,
5 eff. 6-1-96; 89-626, eff. 8-9-96.)
6 (35 ILCS 200/21-155)
7 Sec. 21-155. Application for judgment on special
8 assessments or special taxes; counties of 3,000,000 or more.
9 In counties with 3,000,000 or more inhabitants, The
10 application for judgment upon delinquent special assessments
11 or special taxes in each year shall include only special
12 assessments, special taxes, or installments thereof, and
13 interest, as are returned as delinquent to the county
14 collector on or before August 1 in the year in which the
15 application is made, and in the case of those levied upon
16 property in any city with 1,000,000 or more inhabitants, as
17 were marked on the general tax books of the county collector
18 on or before March 10 of the same year or within 15 days
19 after the county collector received the general tax books
20 that year. The judgment of sale shall include interest on
21 matured installments up to the date of the judgment.
22 In the 10 years following the completion of a general
23 reassessment in any county with 3,000,000 or more
24 inhabitants, made under an order of the Department, the
25 application shall be made during the month of October for
26 judgment and order of sale for special assessments, special
27 taxes, or installments thereof, and interest, in each year on
28 delinquent properties, notwithstanding that such special
29 assessments, special taxes, or installments thereof, and
30 interest are not returned as delinquent to the county
31 collector, on or before August 1 in the year in which the
32 application is made, and in the case of those levied upon
33 property in any city with 1,000,000 or more inhabitants,
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1 notwithstanding that such special assessments, special taxes
2 or installments thereof, and interest, were not marked on the
3 general tax books of the county collector, on or before March
4 10 of the same year or within 15 days after the county
5 collector received the general tax books in that year, in
6 that case, the county collector shall include in the
7 application all special assessments, special taxes, and
8 installments thereof, and interest, then remaining unpaid.
9 Within 30 days after the county collector has received the
10 general tax books, the special assessments, special taxes, or
11 installments thereof, and interest, then remaining unpaid,
12 shall be marked therein. If for any reason, the application
13 cannot be made during the month of October, it shall be made
14 at any time not later than January 1.
15 (Source: P.A. 83-1312; 88-455.)
16 (35 ILCS 200/21-160)
17 Sec. 21-160. Annual tax judgment, sale, redemption, and
18 forfeiture record. The collector shall transcribe into a
19 record prepared for that purpose, and known as the annual tax
20 judgment, sale, redemption and forfeiture record, the list of
21 delinquent properties. The record shall be made out in
22 numerical order, and contain all the information necessary to
23 be recorded, at least 5 days before the day on which
24 application for judgment is to be made.
25 The record shall set forth the name of the owner, if
26 known; the description of the property; the year or years for
27 which the tax or, in counties with 3,000,000 or more
28 inhabitants, the tax or special assessments are is due; the
29 valuation on which the tax is extended; the amount of the
30 consolidated and other taxes or in counties with 3,000,000 or
31 more inhabitants, the consolidated and other taxes, liens
32 authorized by law, and special assessments; the costs; and
33 the total amount of charges against the property.
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1 The record shall also be ruled in columns, to show in
2 counties with 3,000,000 or more inhabitants the withdrawal of
3 any special assessments from collection and in all counties
4 to show the amount paid before entry of judgment; the amount
5 of judgment and a column for remarks; the amount paid before
6 sale and after entry of judgment; the amount of the sale;
7 amount of interest or penalty; amount of cost; amount
8 forfeited to the State; date of sale; acres or part sold;
9 name of purchaser; amount of sale and penalty; taxes of
10 succeeding years; interest and when paid, interest and cost;
11 total amount of redemption; date of redemption; when deed
12 executed; by whom redeemed; and a column for remarks or
13 receipt of redemption money.
14 The record shall be kept in the office of the county
15 clerk.
16 (Source: P.A. 88-455; 89-126, eff. 7-11-95.)
17 (35 ILCS 200/21-165)
18 Sec. 21-165. Payment of delinquent tax before sale. Any
19 person owning or claiming properties upon which application
20 for judgment is applied for may, in person or by agent, pay
21 the taxes, and costs due, or in counties with 3,000,000 or
22 more inhabitants, the taxes, special assessments, liens
23 authorized by law, interest and costs due, to the county
24 collector at any time before sale.
25 (Source: P.A. 76-2254; 88-455.)
26 (35 ILCS 200/21-175)
27 Sec. 21-175. Proceedings by court. Defenses to the
28 entry of judgment against properties included in the
29 delinquent list shall be entertained by the court only when:
30 (a) the defense includes a writing specifying the particular
31 grounds for the objection; and (b) except as otherwise
32 provided in Sections 14-15, 14-25, 23-5, and 23-25, the taxes
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1 to which objection is made are paid under protest under
2 Section 23-5 and a tax objection complaint is filed under
3 Section 23-10.
4 If any party objecting is entitled to a refund of all or
5 any part of a tax paid, the court shall enter judgment
6 accordingly, and also shall enter judgment for the taxes,
7 liens authorized by law, special assessments, interest and
8 penalties as appear to be due. The judgment shall be
9 considered as a several judgment against each property or
10 part thereof, for each kind of tax, liens authorized by law,
11 or special assessment included therein. The court shall
12 direct the clerk to prepare and enter an order for the sale
13 of the property against which judgment is entered. However,
14 if a defense is made that the property, or any part thereof,
15 is exempt from taxation and it is demonstrated that a
16 proceeding to determine the exempt status of the property is
17 pending under Section 16-70 or 16-130 or is being conducted
18 under Section 8-35 or 8-40, the court shall not enter a
19 judgment relating to that property until the proceedings
20 being conducted under Section 8-35 or Section 8-40 have
21 terminated.
22 (Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff.
23 7-11-95.)
24 (35 ILCS 200/21-180)
25 Sec. 21-180. Form of court order. A judgment and order
26 of sale shall be substantially in the following form:
27 Whereas, due notice has been given of the intended
28 application for a judgment against properties, and no
29 sufficient defense having been made or cause shown why
30 judgment should not be entered against the properties, for
31 taxes, liens authorized by law, (special assessments, if
32 any), interest, penalties and costs due and unpaid thereon
33 for the year or years herein set forth, therefore the court
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1 hereby enters judgment against the above stated properties or
2 parts of properties, in favor of the People of the State of
3 Illinois, for the amount of taxes, liens authorized by law,
4 (and special assessments, if any), interest, penalties and
5 costs due thereon. It is ordered by the court that the
6 properties, or so much of each of them as shall be sufficient
7 to satisfy the amount of taxes, liens authorized by law, (and
8 special assessments, if any), interest, penalties and costs
9 due thereon, be sold as the law directs.
10 The order shall be signed by the judge. In all judicial
11 proceedings of any kind, for the collection of taxes, liens
12 authorized by law, and special assessments, all amendments
13 may be made which, by law, could be made in any personal
14 action pending in that court.
15 (Source: P.A. 84-1275; 88-455.)
16 (35 ILCS 200/21-185)
17 Sec. 21-185. Cure of error or informality in assessment
18 rolls or tax list or in the assessment, levy or collection of
19 the taxes. No assessment of property or charge for any of
20 the taxes shall be considered illegal on account of any
21 irregularity in the tax lists or assessment rolls, or on
22 account of the assessment rolls or tax lists not having been
23 made, completed or returned within the time required by law,
24 or on account of the property having been charged or listed
25 in the assessment or tax list without name, or in any other
26 name than that of the rightful owner. No error or informality
27 in the proceedings of any of the officers connected with the
28 assessment, levying or collection of the taxes, not affecting
29 the substantial justice of the tax itself, shall vitiate or
30 in any manner affect the tax or the assessment thereof. Any
31 irregularity or informality in the assessment rolls or tax
32 lists, or in any of the proceedings connected with the
33 assessment or levy of the taxes, or any omission or defective
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1 act of any other officer or officers connected with the
2 assessment or levying of the taxes, may be, in the discretion
3 of the court, corrected, supplied and made to conform to law
4 by the court, or by the person (in the presence of the court)
5 from whose neglect or default it was occasioned. Where
6 separate advertisement and application for judgment and order
7 of sale is made on account of delinquent special taxes or
8 special assessments in all cities, villages and incorporated
9 towns in counties with 3,000,000 or more inhabitants, and in
10 cities, villages and incorporated towns in other counties in
11 which the county board by resolution has extended the time in
12 which the return, required in Section 20-100, may be made,
13 the procedure shall, in all respects, be the same as in this
14 section prescribed, except that there shall be 2 separate
15 judgments and orders for sale, one on account of delinquent
16 special taxes and special assessments and the other on
17 account of delinquent general taxes and any liens authorized
18 by law.
19 (Source: P.A. 84-1275; 88-455.)
20 (35 ILCS 200/21-190)
21 Sec. 21-190. Entry of judgment for sale. If judgment is
22 rendered against any property for any tax, liens authorized
23 by law, or, in counties with 3,000,000 or more inhabitants,
24 for any tax or special assessment, the county collector
25 shall, after publishing a notice for sale in compliance with
26 the requirements of Sections 21-110 and 21-115 or 21-120,
27 proceed to offer the property for sale pursuant to the
28 judgment. However, in the case of an appeal from the
29 judgment, if the party, when filing notice of appeal deposits
30 with the county collector the amount of the judgment and
31 costs, the collector shall not sell the property until the
32 appeal is disposed of.
33 (Source: P.A. 79-451; 88-455.)
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1 (35 ILCS 200/21-400)
2 Sec. 21-400. Special assessments withdrawn or forfeited.
3 In counties with 3,000,000 or more inhabitants, The
4 county clerk, upon request of the city comptroller or other
5 municipal officer authorized by the city council or board of
6 trustees of any city, village or incorporated town to make
7 such request, shall issue to the city, village or
8 incorporated town, a certificate of withdrawal or forfeiture
9 countersigned by the county collector for each property
10 withdrawn or forfeited for non-payment of any special
11 assessment. The certificate of withdrawal or forfeiture
12 shall describe the property withdrawn or forfeited, the date
13 of the withdrawal or forfeiture, and the amount of the
14 special assessment, interest and costs.
15 (Source: P.A. 76-2254; 88-455.)
16 Section 99. Effective date. This Act takes effect upon
17 becoming law.