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91_SB0051sam001
LRB9101825PTpkam01
1 AMENDMENT TO SENATE BILL 51
2 AMENDMENT NO. . Amend Senate Bill 51 by replacing
3 the title with the following:
4 "AN ACT to amend the Property Tax Code by changing
5 Section 21-260."; 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 Section 21-260 as follows:
10 (35 ILCS 200/21-260)
11 Sec. 21-260. Collector's scavenger sale. Upon the
12 county collector's application under Section 21-145, to be
13 known as the Scavenger Sale Application, the Court shall
14 enter judgment for the general taxes, special taxes, special
15 assessments, interest, penalties and costs as are included in
16 the advertisement and appear to be due thereon after allowing
17 an opportunity to object and a hearing upon the objections as
18 provided in Section 21-175, and order those properties sold
19 by the County Collector at public sale to the highest bidder
20 for cash, notwithstanding the bid may be less than the full
21 amount of taxes, special taxes, special assessments,
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1 interest, penalties and costs for which judgment has been
2 entered.
3 (a) Conducting the sale - Bidding. All properties
4 shall be offered for sale in consecutive order as they appear
5 in the delinquent list. The minimum bid for any property
6 shall be $250 or one-half of the tax if the total liability
7 is less than $500. The successful bidder shall immediately
8 pay the amount of minimum bid to the County Collector in
9 cash, by certified or cashier's check, or by money order, or,
10 if the successful bidder is a governmental unit, by a check
11 issued by that governmental unit. If the bid exceeds the
12 minimum bid, the successful bidder shall pay the balance of
13 the bid to the county collector in cash, by certified or
14 cashier's check, or by money order, or, if the successful
15 bidder is a governmental unit, by a check issued by that
16 governmental unit by the close of the next business day. If
17 the minimum bid is not paid at the time of sale or if the
18 balance is not paid by the close of the next business day,
19 then the sale is void and the minimum bid, if paid, is
20 forfeited to the county general fund. In that event, the
21 property shall be reoffered for sale within 30 days of the
22 last offering of property in regular order. The collector
23 shall make available to the public a list of all properties
24 to be included in any reoffering due to the voiding of the
25 original sale. The collector is not required to serve or
26 publish any other notice of the reoffering of those
27 properties. In the event that any of the properties are not
28 sold upon reoffering, or are sold for less than the amount of
29 the original voided sale, the original bidder who failed to
30 pay the bid amount shall remain liable for the unpaid balance
31 of the bid in an action under Section 21-240. Liability
32 shall not be reduced where the bidder upon reoffering also
33 fails to pay the bid amount, and in that event both bidders
34 shall remain liable for the unpaid balance of their
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1 respective bids. A sale of properties under this Section
2 shall not be final until confirmed by the court.
3 (b) Confirmation of sales. The county collector shall
4 file his or her report of sale in the court within 30 days of
5 the date of sale of each property. No notice of the county
6 collector's application to confirm the sales shall be
7 required except as prescribed by rule of the court. Upon
8 confirmation, except in cases where the sale becomes void
9 under Section 22-85, or in cases where the order of
10 confirmation is vacated by the court, a sale under this
11 Section shall extinguish the in rem lien of the general
12 taxes, special taxes and special assessments for which
13 judgment has been entered and a redemption shall not revive
14 the lien. Confirmation of the sale shall in no event affect
15 the owner's personal liability to pay the taxes, interest and
16 penalties as provided in this Code or prevent institution of
17 a proceeding under Section 21-440 to collect any amount that
18 may remain due after the sale.
19 (c) Issuance of tax sale certificates. Upon confirmation
20 of the sale the County Clerk and the County Collector shall
21 issue to the purchaser a certificate of purchase in the form
22 prescribed by Section 21-250 as near as may be. A
23 certificate of purchase shall not be issued to any person who
24 is ineligible to bid at the sale or to receive a certificate
25 of purchase under Section 21-265.
26 (d) Scavenger Tax Judgment, Sale and Redemption Record -
27 Sale of parcels not sold. The county collector shall prepare
28 a Scavenger Tax Judgment, Sale and Redemption Record. The
29 county clerk shall write or stamp on the scavenger tax
30 judgment, sale, forfeiture and redemption record opposite the
31 description of any property offered for sale and not sold, or
32 not confirmed for any reason, the words "offered but not
33 sold". The properties which are offered for sale under this
34 Section and not sold or not confirmed shall be offered for
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1 sale annually thereafter in the manner provided in this
2 Section until sold, except in the case of mineral rights,
3 which after 10 consecutive years of being offered for sale
4 under this Section and not sold or confirmed shall no longer
5 be required to be offered for sale. At any time between
6 annual sales the County Collector may advertise for sale any
7 properties subject to sale under judgments for sale
8 previously entered under this Section and not executed for
9 any reason. The advertisement and sale shall be regulated by
10 the provisions of this Code as far as applicable.
11 (e) Proceeding to tax deed. The owner of the certificate
12 of purchase shall give notice as required by Sections 22-5
13 through 22-30, and may extend the period of redemption as
14 provided by Section 21-385. At any time within 5 months prior
15 to expiration of the period of redemption from a sale under
16 this Code, the owner of a certificate of purchase may file a
17 petition and may obtain a tax deed under Sections 22-30
18 through 22-55. All proceedings for the issuance of a tax deed
19 and all tax deeds for properties sold under this Section
20 shall be subject to Sections 22-30 through 22-55. Deeds
21 issued under this Section are subject to Section 22-70. This
22 Section shall be liberally construed so that the deeds
23 provided for in this Section convey merchantable title.
24 (f) Redemptions from scavenger sales. Redemptions may be
25 made from sales under this Section in the same manner and
26 upon the same terms and conditions as redemptions from sales
27 made under the County Collector's annual application for
28 judgment and order of sale, except that in lieu of penalty
29 the person redeeming shall pay interest as follows if the
30 sale occurs before September 9, 1993:
31 (1) If redeemed within the first 2 months from the
32 date of the sale, 3% per month or portion thereof upon
33 the amount for which the property was sold;
34 (2) If redeemed between 2 and 6 months from the
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1 date of the sale, 12% of the amount for which the
2 property was sold;
3 (3) If redeemed between 6 and 12 months from the
4 date of the sale, 24% of the amount for which the
5 property was sold;
6 (4) If redeemed between 12 and 18 months from the
7 date of the sale, 36% of the amount for which the
8 property was sold;
9 (5) If redeemed between 18 and 24 months from the
10 date of the sale, 48% of the amount for which the
11 property was sold;
12 (6) If redeemed after 24 months from the date of
13 sale, the 48% herein provided together with interest at
14 6% per year thereafter.
15 If the sale occurs on or after September 9, 1993, the
16 person redeeming shall pay interest on that part of the
17 amount for which the property was sold equal to or less than
18 the full amount of delinquent taxes, special assessments,
19 penalties, interest, and costs, included in the judgment and
20 order of sale as follows:
21 (1) If redeemed within the first 2 months from the
22 date of the sale, 3% per month upon the amount of taxes,
23 special assessments, penalties, interest, and costs due
24 for each of the first 2 months, or fraction thereof.
25 (2) If redeemed at any time between 2 and 6 months
26 from the date of the sale, 12% of the amount of taxes,
27 special assessments, penalties, interest, and costs due.
28 (3) If redeemed at any time between 6 and 12 months
29 from the date of the sale, 24% of the amount of taxes,
30 special assessments, penalties, interest, and costs due.
31 (4) If redeemed at any time between 12 and 18
32 months from the date of the sale, 36% of the amount of
33 taxes, special assessments, penalties, interest, and
34 costs due.
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1 (5) If redeemed at any time between 18 and 24
2 months from the date of the sale, 48% of the amount of
3 taxes, special assessments, penalties, interest, and
4 costs due.
5 (6) If redeemed after 24 months from the date of
6 sale, the 48% provided for the 24 months together with
7 interest at 6% per annum thereafter on the amount of
8 taxes, special assessments, penalties, interest, and
9 costs due.
10 The person redeeming shall not be required to pay any
11 interest on any part of the amount for which the property was
12 sold that exceeds the full amount of delinquent taxes,
13 special assessments, penalties, interest, and costs included
14 in the judgment and order of sale.
15 Notwithstanding any other provision of this Section,
16 except for owner-occupied single family residential units
17 which are condominium units, cooperative units or dwellings,
18 the amount required to be paid for redemption shall also
19 include an amount equal to all delinquent taxes on the
20 property which taxes were delinquent at the time of sale.
21 The delinquent taxes shall be apportioned by the county
22 collector among the taxing districts in which the property is
23 situated in accordance with law. In the event that all moneys
24 received from any sale held under this Section exceed an
25 amount equal to all delinquent taxes on the property sold,
26 which taxes were delinquent at the time of sale, together
27 with all publication and other costs associated with the
28 sale, then, upon redemption, the County Collector and the
29 County Clerk shall apply the excess amount to the cost of
30 redemption.
31 (g) Bidding by county or other taxing districts. Any
32 taxing district may bid at a scavenger sale. The county
33 board of the county in which properties offered for sale
34 under this Section are located may bid as trustee for all
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1 taxing districts having an interest in the taxes for the
2 nonpayment of which the parcels are offered. The County shall
3 apply on the bid the unpaid taxes due upon the property and
4 no cash need be paid. The County or other taxing district
5 acquiring a tax sale certificate shall take all steps
6 necessary to acquire title to the property and may manage and
7 operate the property so acquired.
8 When a county, or other taxing district within the
9 county, is a petitioner for a tax deed, no filing fee shall
10 be required on the petition. The county as a tax creditor and
11 as trustee for other tax creditors, or other taxing district
12 within the county shall not be required to allege and prove
13 that all taxes and special assessments which become due and
14 payable after the sale to the county have been paid. The
15 county shall not be required to pay the subsequently accruing
16 taxes or special assessments at any time. Upon the written
17 request of the county board or its designee, the county
18 collector shall not offer the property for sale at any tax
19 sale subsequent to the sale of the property to the county
20 under this Section. The lien of taxes and special assessments
21 which become due and payable after a sale to a county shall
22 merge in the fee title of the county, or other taxing
23 district, on the issuance of a deed. The County may sell the
24 properties so acquired, or the certificate of purchase
25 thereto, and the proceeds of the sale shall be distributed to
26 the taxing districts in proportion to their respective
27 interests therein. The presiding officer of the county board,
28 with the advice and consent of the County Board, may appoint
29 some officer or person to attend scavenger sales and bid on
30 its behalf.
31 (h) Miscellaneous provisions. In the event that the
32 tract of land or lot sold at any such sale is not redeemed
33 within the time permitted by law and a tax deed is issued,
34 all moneys that may be received from the sale of properties
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1 in excess of the delinquent taxes, together with all
2 publication and other costs associated with the sale, shall,
3 upon petition of any interested party to the court that
4 issued the tax deed, be distributed by the County Collector
5 pursuant to order of the court among the persons having legal
6 or equitable interests in the property according to the fair
7 value of their interests in the tract or lot. Section 21-415
8 does not apply to properties sold under this Section. Appeals
9 may be taken from the orders and judgments entered under this
10 Section as in other civil cases. The remedy herein provided
11 is in addition to other remedies for the collection of
12 delinquent taxes.
13 (Source: P.A. 90-514, eff. 8-22-97; 90-655, eff. 7-30-98.)".