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91_SB0451eng SB451 Engrossed LRB9103406PTdvA 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 SB451 Engrossed -2- LRB9103406PTdvA 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,when26making the annual collector's books showing general taxes due27on real property for the year 1994, and all subsequent years,28shall compute the amount of taxes for the year 1993, and all29subsequent years, remaining due or forfeited on the property30with interest, statutory costs, and printer's fees and enter31them upon the collector's books as separate items in a32suitable column. The aggregate amount so computed shall be33collected in the same manner as the taxes on other real34property for that year are collected. The county clerk shallSB451 Engrossed -3- LRB9103406PTdvA 1first carefully examine the list, strike all errors from the2list, and otherwise make such corrections as may be necessary3with respect to the property or tax. In 1995 and continuing4for 5 years thereafter, the county clerk, when making the5annual collector's books showing general taxes due for the6years 1994 through 1999, shall also commence an examination7of the collector's warrant books and the Tax Judgment, Sale,8Redemption, and Forfeiture record for tax years previous to91993 and note all taxes remaining due or forfeited against10real property that have not since become subject to Sections111 through 5 of the Uncollectable Tax Act. The county clerk12may perform the examination alphabetically or numerically by13township, or by any other convenient method. Following the14examination, all taxes remaining due or forfeited, as15disclosed by the examination, shall be entered upon the16collector's books of the following year in the same manner as17taxes remaining due or forfeited for 1993 were entered. The18county clerk shall complete the examination of all townships19in the county on or before January 1, 2000, and proceed to20enter such due and forfeited taxes on the collector's warrant21books 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 booksfor 1994 through 1999shall be deemed uncollectible and 25 void, but shall not be subject to the posting or other 26 requirements of Sections 20-180 through 20-190the27Uncollectable 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 SB451 Engrossed -4- LRB9103406PTdvA 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.