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92_HB1975ham003 LRB9201948SMdvam03 1 AMENDMENT TO HOUSE BILL 1975 2 AMENDMENT NO. . Amend House Bill 1975, AS AMENDED, 3 by replacing everything after the enacting clause with the 4 following: 5 "Division 1. General provisions 6 Section 1. Short title. This Act may be cited as the 7 Mobile Home Local Services Tax Enforcement Act. 8 Section 5. Definitions. As used in this Act: 9 "Mobile home" means that term as defined in the Mobile 10 Home Local Services Tax Act. 11 Section 10. Application. This Act applies to 12 delinquencies in payment of the tax imposed by the Mobile 13 Home Local Services Tax Act. 14 Division 2. Enforcement actions 15 Section 15. Lien; payments by representative or agent. 16 When a mobile home is taxed to any person as agent for 17 another, or in a representative capacity, the agent or 18 representative shall have a lien on the mobile home, or any -2- LRB9201948SMdvam03 1 mobile home of his or her principal in the agent's 2 possession, until he or she is indemnified against the 3 payment thereof, or, if he or she has paid the tax, until he 4 or she is reimbursed for the payment. 5 Section 20. Lien for taxes. The taxes upon a mobile 6 home, together with all penalties, interests, and costs that 7 may accrue thereon, shall be a prior and first lien on the 8 mobile home, superior to all other liens and encumbrances, 9 from and including the first day of January in the year in 10 which the taxes are imposed until the taxes are paid or until 11 the mobile home is sold under this Act. 12 (a) Foreclosure; mobile home forfeited for 2 or more 13 years. A lien may be foreclosed, in the circuit court in the 14 name of the People of the State of Illinois, whenever the 15 taxes for 2 or more years on the same mobile home have been 16 forfeited to the State. The mobile home may be sold under 17 the order of the court by the person having authority to 18 receive County taxes, with notice to interested parties and 19 right of redemption from the sale, (except that the interest 20 or any other amount to be paid upon redemption in addition to 21 the amount for which the mobile home was sold shall be as 22 provided herein), as provided in Sections 290 through 310 and 23 325. 24 In any action to foreclose the lien for delinquent taxes 25 brought by the People of the State of Illinois when the taxes 26 for 2 or more years on the same mobile home have been 27 forfeited to the State, service of process shall be made in 28 the manner now prescribed by law. All owners, parties 29 interested, and occupants of any mobile home against which 30 tax liens are sought to be foreclosed shall be named as 31 parties defendant, and shall be served in the manner and form 32 as provided by law for the service of defendants in 33 foreclosures of lien or encumbrances upon real estate. In -3- LRB9201948SMdvam03 1 case there are other parties with ownership interests in the 2 mobile home, they shall be named in the notice under the 3 designation "unknown owners". 4 (b) Redemption interest. The interest to be paid upon 5 redemption from all tax foreclosure sales held under this 6 Section shall be: 7 (1) If redeemed within 2 months from the date of 8 the sale, 3% per month upon the amount for which the 9 mobile home was sold for each of the first 2 months, or 10 fraction thereof; 11 (2) If redeemed between 2 and 6 months from the 12 date of the sale, 12% of the amount of sale; 13 (3) If redeemed between 6 and 12 months from the 14 date of the sale, 24% of the amount of sale; 15 (4) If redeemed between 12 and 18 months from the 16 date of the sale, 36% of the amount of sale; 17 (5) If redeemed between 18 and 24 months from the 18 date of the sale, 48% of the amount of sale; 19 (6) If redeemed after 24 months from the date of 20 sale, the 48% for the 24 months plus interest at 6% per 21 year thereafter. 22 (c) Enforcement of lien from rents and profits. A lien 23 under this Section may be enforced at any time after 6 months 24 from the day the tax becomes delinquent out of the rents and 25 profits of the mobile home accruing, or accrued and under the 26 control or jurisdiction of a court. This process may be 27 initiated by the county board of the county or by the 28 corporate authorities of any taxing body entitled to receive 29 any part of the delinquent tax, by petition in any pending 30 suit having jurisdiction of the mobile home, or in any 31 application for judgment and order of sale of mobile homes 32 for delinquent taxes in which the mobile home is included, in 33 the name of the People of the State of Illinois. 34 The process, practice, and procedure under this -4- LRB9201948SMdvam03 1 subsection shall be the same as provided in the Civil 2 Practice Law and the Supreme Court Rules adopted in relation 3 to that Law, except that receivers may be appointed on not 4 less than 3 days' written notice to holders of certificate of 5 title or persons in possession. In all petitions the court 6 shall have power to appoint the county collector to take 7 possession of the mobile home only for the purpose of 8 collecting the rents, issues and profits therefrom, and to 9 apply them in satisfaction of the tax lien. When the taxes 10 set forth in the petition are paid in full, the receiver 11 shall be discharged. If the taxes described in the petition 12 are reduced by the final judgment of a court, the county 13 collector shall immediately refund all moneys collected by 14 him or her as receiver over and above the taxes as reduced, 15 and shall deduct that amount from the moneys thereafter 16 distributed to the taxing bodies which received the tax 17 revenue. 18 In proceedings to foreclose the tax lien, or in petitions 19 to enforce the lien, the amount due on the collector's books 20 against the mobile home shall be prima facie evidence of the 21 amount of taxes against the mobile home. When any taxes are 22 collected, they shall be paid to the county collector, to be 23 distributed by him or her to the authorities entitled to 24 them. All sales made under this Section shall be conducted 25 under the order and supervision of the court by the county 26 collector. 27 An action to foreclose the lien for delinquent taxes 28 under this Act is an action in rem. 29 Section 25. Preventing waste to mobile homes; receiver. 30 During the pendency of any tax foreclosure proceeding and 31 until the time to redeem the mobile home sold expires, or 32 redemption is made, from any sale made under any judgment 33 foreclosing the lien of taxes, no waste shall be committed or -5- LRB9201948SMdvam03 1 suffered on any of the mobile homes involved. The mobile home 2 shall be maintained in good condition and repair. When 3 violations of local building, health, or safety codes make 4 the mobile home dangerous or hazardous, when taxes on the 5 mobile home are delinquent for 2 years or more, or when in 6 the judgment of the court it is to the best interest of the 7 parties, the court may, upon the verified petition of any 8 party to the proceeding, or the holder of the certificate of 9 purchase, appoint a receiver for the mobile home with like 10 powers and duties of receivers as in cases of foreclosure of 11 mortgages or trust deeds. The court, in its discretion, may 12 take any other action as may be necessary or desirable to 13 prevent waste and maintain the mobile home in good condition 14 and repair. 15 Section 30. No receiver for homestead dwelling. No 16 receiver shall be appointed under the provisions of Section 17 25 for mobile homes used as a family dwelling and occupied by 18 the owner as a residence at the time the unpaid taxes became 19 a lien and continuously thereafter. 20 Section 35. Purchase and sale by county; distribution of 21 proceeds. When any mobile home is delinquent, or is forfeited 22 for each of 2 or more years, and is offered for sale under 23 any of the provisions of this Act, the county board of the 24 county in which the mobile home is located, in its 25 discretion, if there are no other bids, may bid, or, in the 26 case of a forfeited mobile home, may apply to purchase it, in 27 the name of the county as trustee for all taxing districts 28 having an interest in the mobile home's taxes for the 29 nonpayment of which the mobile home is sold. The presiding 30 officer of the county board, with the advice and consent of 31 the board, may appoint on its behalf some officer or person 32 to attend such sales and bid or, in the case of a forfeited -6- LRB9201948SMdvam03 1 mobile home, to apply to the county clerk to purchase. The 2 county shall apply on the bid or purchase the unpaid taxes 3 due upon the mobile home. No cash need be paid. The county 4 shall take all steps necessary to acquire certificate of 5 title to the mobile home and may manage and operate the 6 mobile home. When a county, or other taxing district within 7 the county, is a petitioner for a tax certificate of title, 8 no filing fee shall be required. When a county or other 9 taxing district within the county is the petitioner for a tax 10 certificate of title, one petition may be filed including all 11 mobile homes that are tax delinquent within the county or 12 taxing district, and any publication made under Section 380 13 of this Act may combine all such mobile homes within a single 14 notice. The notice shall list the street or common address, 15 if known, of the mobile homes for informational purposes. The 16 county, as tax creditor and as trustee for other tax 17 creditors, or other taxing districts within the county, shall 18 not be required to allege and prove that all taxes that 19 become due and payable after the sale to the county have been 20 paid nor shall the county be required to pay the subsequently 21 accruing taxes at any time, except when subsequent taxes are 22 sold to another buyer. The county board or its designee may 23 prohibit the county collector from including the mobile home 24 in the tax sale of one or more subsequent years. The lien of 25 taxes that become due and payable after a sale to a county 26 shall merge in the certificate of title of the county, or 27 other taxing district within the county, on the issuance of a 28 certificate of title. 29 The County may sell or assign the mobile home so 30 acquired, or the certificate of purchase to it, to any party, 31 including taxing districts. The proceeds of that sale or 32 assignment, less all costs of the county incurred in the 33 acquisition and sale or assignment of the mobile home, shall 34 be distributed to the taxing districts in proportion to their -7- LRB9201948SMdvam03 1 respective interests therein. 2 Under Sections 55 and 60, a County may bid or purchase 3 only in the absence of other bidders. 4 Section 40. Tax abatement after acquisition by a 5 governmental unit. When any county or municipality acquires 6 a mobile home through the foreclosure of a lien, through a 7 judicial order, through the foreclosure of receivership 8 certificate lien, or by acceptance of a certificate of title 9 in lieu of foreclosing any lien against the mobile home, or 10 when any county or other taxing district acquires a 11 certificate of title for a mobile home under Section 35 or 12 Sections 90 and 200, all due or unpaid mobile home taxes and 13 existing liens for unpaid mobile home taxes imposed or 14 pending under any law or ordinance of this State or any of 15 its political subdivisions shall become null and void. 16 Section 45. Notice to county officials; voiding of tax 17 bills. The county board or corporate authorities of the 18 county, or other taxing district acquiring a mobile home 19 under Section 35 shall give written notice of the acquisition 20 to the chief county assessment officer and the county 21 collector and the county clerk of the county in which the 22 mobile home is located, and request the voiding of the tax 23 liens as provided in this Section. The notice shall describe 24 the acquired mobile home by the vehicle identification number 25 of the mobile home, if there is one. 26 Upon receipt of the notice, the county collector and 27 county clerk or county assessor, as appropriate shall void 28 the current and all prior unpaid taxes on the records in 29 their respective offices by entering the following statement 30 upon their records for the mobile home: "Acquired by ... 31 (name of county or municipality acquiring the mobile home 32 under Section 35). Taxes due and unpaid on this mobile home -8- LRB9201948SMdvam03 1 ... (give vehicle identification number, if any, and location 2 of the mobile home) ... are waived and null and void under 3 Section 45 of the Mobile Home Local Services Tax Enforcement 4 Act. The tax bills of this mobile home are hereby voided and 5 liens for the taxes are extinguished." 6 Section 50. Liability of owner; rights of tax purchaser. 7 Nothing in Sections 40 and 45 shall relieve any owner liable 8 for delinquent mobile home taxes under the Mobile Home Local 9 Services Tax Act from the payment of any delinquent taxes or 10 liens which have become null and void under those Sections. 11 Sections 45 and 50 shall not adversely affect the rights 12 or interests of the holder of any bona fide certificate of 13 purchase of the mobile home for delinquent taxes. However, 14 upon acquisition of a mobile home by a governmental unit as 15 set forth in Section 40, the rights and interests of the 16 holder of any bona fide certificate of purchase of the mobile 17 home for delinquent taxes shall be limited to a sale in error 18 and a refund as provided under Section 255. 19 Section 55. Published notice of annual application for 20 judgment and sale; delinquent taxes. At any time after all 21 taxes have become delinquent in any year, the Collector shall 22 publish an advertisement, giving notice of the intended 23 application for judgment and sale of the delinquent mobile 24 homes. Except as provided below, the advertisement shall be 25 in a newspaper published in the township or road district in 26 which the mobile homes are located. If there is no newspaper 27 published in the township or road district, then the notice 28 shall be published in some newspaper in the same county as 29 the township or road district, to be selected by the county 30 collector. When the mobile home is in a city with more than 31 1,000,000 inhabitants, the advertisement may be in any 32 newspaper published in the same county. When the mobile home -9- LRB9201948SMdvam03 1 is in an incorporated town which has superseded a civil 2 township, the advertisement shall be in a newspaper published 3 in the incorporated town or if there is no such newspaper, 4 then in a newspaper published in the county. 5 Section 60. Times of publication of notice. The 6 advertisement shall be published once at least 10 days before 7 the day on which judgment is to be applied for, and shall 8 contain a list of the delinquent mobile homes upon which the 9 taxes or any part thereof remain due and unpaid, the names of 10 owners, if known, the vehicle identification number, the 11 model year of the home, the square footage of the home, the 12 total amount due, and the year or years for which they are 13 due. In counties of less than 3,000,000 inhabitants, 14 advertisement shall include notice of the registration 15 requirement for persons bidding at the sale. 16 The collector shall give notice that he or she will apply 17 to the circuit court on a specified day for judgment against 18 the mobile homes for the taxes, and costs, and for an order 19 to sell the mobile homes for the satisfaction of the amount 20 due. 21 The collector shall also give notice of a date within the 22 next 5 business days after the date of application on which 23 all the mobile homes for the sale of which an order is made 24 will be exposed to public sale at a location within the 25 county designated by the county collector, for the amount of 26 taxes and cost due. The advertisement published according to 27 the provisions of this Section shall be deemed to be 28 sufficient notice of the intended application for judgment 29 and of the sale of mobile homes under the order of the court. 30 Section 65. Costs of publishing delinquent list. A county 31 shall pay for the printer for advertising delinquent lists 32 for mobile homes, $0.40 per column line, to be taxed and -10- LRB9201948SMdvam03 1 collected as costs. 2 The printer shall receive for printing the preamble, the 3 descriptive headings, the affidavit, and any other matter 4 accompanying the delinquent list, the sum of $0.40 per line, 5 to be paid by the county. 6 No costs except printer's fee shall be charged on any 7 mobile homes forfeited to the State. 8 Section 70. Sale of mobile homes previously ordered 9 sold. A mobile home ordered sold by unexecuted judgments and 10 orders of sale, previously entered, shall be included in the 11 advertisement for sale only under the previous orders, and 12 shall be sold in the order in which they appear in the 13 delinquent list contained in the advertisement. At any time 14 between annual sales the county collector also may advertise 15 for sale any mobile homes subject to sale under orders 16 previously entered and not executed for any reason. The 17 advertisement and sale shall be regulated by the provisions 18 regulating the annual advertisement and sale of delinquent 19 mobile homes, as far as applicable. 20 Section 75. Use of figures and letters in advertisement 21 and other lists. In all advertisements for the sale of mobile 22 homes for taxes, and in entries required to be made by the 23 clerk of the court or other officer, letters, figures, or 24 characters may be used to denote the year or the years for 25 which the taxes were due and the amount of taxes, interest, 26 and costs. The county collector may subsequently advertise 27 and obtain judgment on mobile homes that have been omitted, 28 or that have been erroneously advertised or described in the 29 first advertisement. 30 Division 3. Notice and publication provisions -11- LRB9201948SMdvam03 1 Section 80. Mailed notice of application for judgment 2 and sale. Not less than 15 days before the date of 3 application for judgment and sale of delinquent mobile homes, 4 the county collector shall mail, by registered or certified 5 mail, a notice of the forthcoming application for judgment 6 and sale to the person shown by the current collector's 7 warrant book to be the party in whose name the taxes were 8 last computed. The notice shall include the intended dates 9 of application for judgment and sale and commencement of the 10 sale, and a description of the mobile homes. The county 11 collector must present proof of the mailing to the court 12 along with the application for judgement. 13 In counties with less than 3,000,000 inhabitants, a copy 14 of this notice shall also be mailed by the county collector 15 by registered or certified mail to any lienholder of record 16 who annually requests a copy of the notice. The failure of 17 the county collector to mail a notice or its non-delivery to 18 the lienholder shall not affect the validity of the judgment. 19 The collector shall collect $10 from the proceeds of each 20 sale to cover the costs of registered or certified mailing 21 and the costs of advertisement and publication. If a taxpayer 22 pays the taxes on the mobile home after the notice of the 23 forthcoming application for judgment and sale is mailed but 24 before the sale is made, then the collector shall collect $10 25 from the taxpayer to cover the costs of registered or 26 certified mailing and the costs of advertisement and 27 publication. 28 Section 85. Printer's error in advertisement. In all 29 cases where there is a printer's error in the advertised list 30 which prevents judgment from being obtained against any 31 mobile home, or against all of the delinquent list, at the 32 time stated in the advertisement, the printer shall lose the 33 compensation allowed by this Act for those mobile homes -12- LRB9201948SMdvam03 1 containing errors, or for the entire list, as the case may 2 be. 3 Section 90. Scavenger sale. At the same time the county 4 collector annually publishes the collector's annual sale 5 advertisement under Sections 55 and 60, it is mandatory for 6 the collector in counties with 3,000,000 or more inhabitants, 7 and in other counties if the county board so orders by 8 resolution, to publish an advertisement giving notice of the 9 intended application for judgment and sale of all mobile 10 homes upon which all or a part of the taxes for each of 2 or 11 more years, including the current tax year, are delinquent as 12 of the date of the advertisement. In no event may there be 13 more than 2 consecutive years without a sale under this 14 Section. The term delinquent also includes forfeitures. The 15 county collector shall include in the advertisement and in 16 the application for judgment and sale under this Section and 17 Section 200 the total amount of all taxes upon those mobile 18 homes which are delinquent as of the date of the 19 advertisement. In lieu of a single annual advertisement and 20 application for judgment and sale under this Section and 21 Section 200, the county collector may, from time to time, 22 beginning on the date of the publication of the annual sale 23 advertisement and before August 1 of the next year, publish 24 separate advertisements and make separate applications on 25 eligible mobile homes described in one or more volumes of the 26 delinquent list. The separate advertisements and applications 27 shall, in the aggregate, include all the mobile homes which 28 otherwise would have been included in the single annual 29 advertisement and application for judgment and sale under 30 this Section. The advertisement and application for judgment 31 and sale shall be in the manner prescribed by this Act 32 relating to the annual advertisement and application for 33 judgment and sale of delinquent mobile homes. -13- LRB9201948SMdvam03 1 Division 3.5. Judgments and Sales 2 Section 95. Time of applying for judgment. Except as 3 otherwise provided in this Section, all applications for 4 judgment and order of sale for taxes on delinquent mobile 5 homes shall be made during the month of October. In the 10 6 years next following the completion of a general reassessment 7 of property in any county with 3,000,000 or more inhabitants, 8 made under an order of the Department, applications for 9 judgment and order of sale shall be made as soon as may be 10 and on the day specified in the advertisement required by 11 Section 55 and 60. If for any cause the court is not held on 12 the day specified, the cause shall stand continued, and it 13 shall be unnecessary to re-advertise the list or notice. 14 Within 30 days after the day specified for the 15 application for judgment the court shall hear and determine 16 the matter. If judgment is rendered, the sale shall begin on 17 the date within 5 business days specified in the notice as 18 provided in Section 60. If the collector is prevented from 19 advertising and obtaining judgment during the month of 20 October, the collector may obtain judgment at any time 21 thereafter; but if the failure arises by the county 22 collector's not complying with any of the requirements of 23 this Act, he or she shall be held on his or her official bond 24 for the full amount of all taxes charged against him or her. 25 Any failure on the part of the county collector shall not be 26 allowed as a valid objection to the collection of any tax, or 27 to entry of a judgment against any delinquent mobile homes 28 included in the application of the county collector. 29 Section 100. Annual tax judgment, sale, redemption, and 30 forfeiture record. The collector shall transcribe into a 31 record prepared for that purpose, and known as the annual tax 32 judgment, sale, redemption, and forfeiture record, the list -14- LRB9201948SMdvam03 1 of delinquent mobile homes. The record shall contain all the 2 information necessary to be recorded, at least 5 days before 3 the day on which application for judgment is to be made. 4 The record shall set forth the name of the owner, if 5 known; a description of the mobile home, including the 6 vehicle identification number, model year, and square 7 footage; the year or years for which the tax is due; the 8 valuation on which the tax is extended; the amount of the 9 consolidated and other taxes; the costs; and the total amount 10 of charges against the mobile home. 11 The record shall also be ruled in columns to show the 12 amount paid before entry of judgment; the amount of judgment 13 and a column for remarks; the amount paid before sale and 14 after entry of judgment; the amount of the sale; amount of 15 interest or penalty; amount of cost; amount forfeited to the 16 State; date of sale; name of purchaser; amount of sale and 17 penalty; taxes of succeeding years; interest and when paid, 18 interest and cost; total amount of redemption; date of 19 redemption; when certificate of title executed; by whom 20 redeemed; and a column for remarks or receipt of redemption 21 money. 22 The record shall be kept in the office of the county 23 clerk. 24 Section 105. Payment of delinquent tax before sale. Any 25 person owning or claiming mobile homes upon which application 26 for judgment is applied for may, in person or by agent, pay 27 the taxes, and costs due, or in counties with 3,000,000 or 28 more inhabitants, the taxes, interest, and costs due, to the 29 county collector at any time before sale. 30 Section 110. Report of payments and corrections. On the 31 day on which application for judgment on a delinquent mobile 32 home is applied for, the collector, assisted by the county -15- LRB9201948SMdvam03 1 clerk, shall post all payments, compare and correct the list, 2 and shall make and subscribe an affidavit, which shall be 3 substantially in the following form: 4 State of Illinois) 5 ) ss. 6 County of .......) 7 I ...., collector of the county of ...., do solemnly 8 swear (or affirm, as the case may be), that the foregoing is 9 a true and correct list of the delinquent mobile homes within 10 the county of ...., upon which I have been unable to collect 11 the taxes (and interest and printer's fees, if any), charged 12 thereon, as required by law, for the year or years therein 13 set forth; and that the taxes, now remain due and unpaid, to 14 the best of my knowledge and belief. 15 Dated .......... 16 The affidavit shall be entered at the end of the list, 17 and signed by the collector. 18 Section 115. Proceedings by court. Defenses to the 19 entry of judgment against mobile homes included in the 20 delinquent list shall be entertained by the court only when 21 the defense includes a writing specifying the particular 22 grounds for the objection. 23 If any party objecting is entitled to a refund of all or 24 any part of a tax paid, the court shall enter judgment 25 accordingly, and also shall enter judgment for the taxes, 26 interest, and penalties as appear to be due. The judgment 27 shall be considered as a several judgment against each mobile 28 home, for each kind of tax included therein. The court shall 29 direct the clerk to prepare and enter an order for the sale 30 of the mobile home against which judgment is entered. 31 Section 120. Form of court order. A judgment and order 32 of sale shall be substantially in the following form: -16- LRB9201948SMdvam03 1 Whereas, due notice has been given of the intended 2 application for a judgment against mobile homes, and no 3 sufficient defense having been made or cause shown why 4 judgment should not be entered against the mobile homes, for 5 taxes, interest, penalties, and costs due and unpaid thereon 6 for the year or years herein set forth, therefore the court 7 hereby enters judgment against the above stated mobile homes, 8 in favor of the People of the State of Illinois, for the 9 amount of taxes, interest, penalties and costs due thereon. 10 It is ordered by the court that the mobile homes be sold as 11 the law directs. 12 The order shall be signed by the judge. In all judicial 13 proceedings of any kind, for the collection of taxes, all 14 amendments may be made which, by law, could be made in any 15 personal action pending in that court. 16 Section 125. Cure of error or informality in computation 17 of tax or collection of the taxes. No computation of the tax 18 on a mobile home or charge for any of the taxes shall be 19 considered illegal on account of any irregularity in the 20 computation, or on account of the computation not having been 21 made within the time required by law, or on account of the 22 mobile home having been charged without name, or in any other 23 name than that of the rightful owner. No error or informality 24 in the proceedings of any of the officers connected with the 25 computation or collection of the taxes, not affecting the 26 substantial justice of the tax itself, shall vitiate or in 27 any manner affect the tax or the computation thereof. Any 28 irregularity or informality in the computation of the tax, or 29 in any of the proceedings connected with the computation of 30 the taxes, or any omission or defective act of any other 31 officer or officers connected with the computation of the 32 taxes, may be, in the discretion of the court, corrected, 33 supplied and made to conform to law by the court, or by the -17- LRB9201948SMdvam03 1 person (in the presence of the court) from whose neglect or 2 default it was occasioned. 3 Division 4. Annual tax sale procedure 4 Section 130. Entry of judgment for sale. If judgment is 5 rendered against any mobile home for any tax, the county 6 collector shall, after publishing a notice for sale in 7 compliance with the requirements of Sections 55 or 60, 8 proceed to offer the mobile home for sale pursuant to the 9 judgment. However, in the case of an appeal from the 10 judgment, if the party, when filing notice of appeal deposits 11 with the county collector the amount of the judgment and 12 costs, the collector shall not sell the mobile home until the 13 appeal is disposed of. 14 Section 135. Examination of record; certificate of 15 correctness. On the day advertised for sale, the county 16 clerk, assisted by the collector, shall examine the list upon 17 which judgment has been entered and ascertain that all 18 payments have been properly noted thereon. The county clerk 19 shall make a certificate to be entered on the record, 20 following the order of court that the record is correct, and 21 that judgment was entered upon the mobile home therein 22 mentioned for the taxes, interest, and costs due thereon. 23 The certificate shall be attested by the circuit court clerk 24 under seal of the court and shall be the process on which the 25 mobile home or any interest therein shall be sold for taxes, 26 interest, and costs due thereon, and may be substantially in 27 the following form: 28 State of Illinois County of ..... 29 I, ...., clerk of the circuit court, in and for the 30 county of ...., do hereby certify that the foregoing is a 31 true and correct record of the delinquent mobile home in the -18- LRB9201948SMdvam03 1 county, against which judgment and order of sale was duly 2 entered in the circuit court for the county, on (insert 3 date), for the amount of the taxes, interest, and costs due 4 severally thereon as therein set forth, and that the judgment 5 and order of court in relation thereto fully appears on the 6 record. 7 Dated (insert date). 8 Section 140. County clerk assistance at sale. The county 9 clerk, in person or by deputy, shall attend all sales for 10 taxes, made by the collector, and shall assist at the sales. 11 Section 145. Tax sale procedures. The collector, in 12 person or by deputy, shall attend, on the day and in the 13 place specified in the notice for the sale of mobile homes 14 for taxes, and shall, between 9:00 a.m. and 4:00 p.m., or 15 later at the collector's discretion, proceed to offer for 16 sale, separately and in consecutive order, all mobile homes 17 in the list on which the taxes, interest, or costs have not 18 been paid. However, in any county with 3,000,000 or more 19 inhabitants, the offer for sale shall be made between 8:00 20 a.m. and 8:00 p.m. The collector's office shall be kept open 21 during all hours in which the sale is in progress. The sale 22 shall be continued from day to day, until all mobile homes in 23 the delinquent list have been offered for sale. 24 Section 150. Penalty bids. The person at the sale 25 offering to pay the amount due on each mobile home for the 26 least penalty percentage shall be the purchaser of that 27 mobile home. No bid shall be accepted for a penalty exceeding 28 18% of the amount of the tax on a mobile home. 29 Section 155. Letter of credit or bond in counties of 30 3,000,000 or more; registration in other counties. In -19- LRB9201948SMdvam03 1 counties with 3,000,000 or more inhabitants, no person shall 2 make an offer to pay the amount due on any mobile home and 3 the collector shall not accept or acknowledge an offer from 4 any person who has not deposited with the collector, not less 5 than 10 days prior to making such offer, an irrevocable and 6 unconditional letter of credit or such other unconditional 7 bond payable to the order of the collector in an amount not 8 less than 1.5 times the amount of any tax due upon the mobile 9 home. The collector may without notice draw upon the letter 10 of credit or bond in the event payment of the amount due 11 together with interest and costs thereon is not made 12 forthwith by the person purchasing any mobile home. At all 13 times during the sale, any person making an offer or offers 14 to pay the amount or amounts due on any mobile homes shall 15 maintain the letter of credit or bond with the collector in 16 an amount not less than 1.5 times the amount due on the 17 mobile homes which he or she has purchased and for which he 18 or she has not paid. 19 In counties with less than 3,000,000 inhabitants, unless 20 the county board provides otherwise, no person shall be 21 eligible to bid who did not register with the county 22 collector at least 10 business days prior to the first day of 23 sale authorized under Section 60. 24 Section 160. Forfeited mobile home. Every mobile home 25 offered at public sale, and not sold for want of bidders, 26 shall be forfeited to the State of Illinois. However, when 27 the court, county clerk, and county treasurer certify that 28 the taxes on a forfeited mobile home equal or exceed the 29 actual value of the mobile home, the county collector shall, 30 on the receipt of such certificate, offer the mobile home for 31 sale to the highest bidder, after first giving 10 days' 32 notice, in the manner described in Sections 55 and 60, of the 33 time and place of sale, together with a description of the -20- LRB9201948SMdvam03 1 mobile home to be offered. A certificate of purchase shall be 2 issued to the purchaser at the sale as in other cases 3 provided in this Act. The county collector shall receive 4 credit in the settlement with the taxing bodies for which the 5 tax was levied for the amount not realized by the sale. The 6 amount received from the sale shall be paid by the collector, 7 pro rata, to the taxing bodies entitled to it. 8 Section 165. Record of sales and redemptions. When any 9 mobile home is sold, the county clerk shall enter on the Tax 10 Judgment, Sale, Redemption and Forfeiture Record, in the 11 blank columns provided for that purpose, the name of the 12 purchaser and the final bid. When any mobile home is redeemed 13 from sale, the county clerk shall enter the name of the 14 person redeeming, the redemption date, and the amount of 15 redemption, in the proper column. 16 Section 170. Record of forfeitures. All mobile homes 17 forfeited to the State at the sale shall be noted on the Tax 18 Judgment, Sale, Redemption and Forfeiture Record. 19 Section 175. Payment for mobile homes purchased at tax 20 sale; reoffering for sale. Except as otherwise provided 21 below, the person purchasing any mobile home shall be liable 22 to the county for the amount due and shall forthwith pay to 23 the county collector the amount charged on the mobile home. 24 Upon failure to do so, the amount due shall be recoverable in 25 a civil action brought in the name of the People of the State 26 of Illinois in any court of competent jurisdiction. The 27 person so purchasing shall be relieved of liability only by 28 payment of the amount due together with interest and costs 29 thereon, or if the mobile home is reoffered at the sale, 30 purchased, and paid for. Reoffering of the mobile home for 31 sale shall be at the discretion of the collector. The sale -21- LRB9201948SMdvam03 1 shall not be closed until payment is made or the mobile home 2 again offered for sale. In counties with 3,000,000 or more 3 inhabitants, only the taxes, interest, and costs as 4 advertised in the sale shall be required to be paid 5 forthwith. The taxes charged on the mobile home remaining due 6 and unpaid, not included in the advertisement, shall be paid 7 by the purchaser within 10 days after the sale, except that 8 upon payment of the fee provided by law to the county clerk 9 (which fee shall be deemed part of the costs of sale) the 10 purchaser may make written application, within the 10 day 11 period, to the county clerk for a statement of all taxes, 12 interest, and costs due and an estimate of the cost of 13 redemption of all forfeited taxes, which were not included in 14 the advertisement. After obtaining such statement and 15 estimate and an order on the county collector to receive the 16 amount of forfeited taxes, if any, the purchaser shall pay to 17 the county collector all the remaining taxes, interest, and 18 costs, and the amount necessary to redeem the forfeited 19 taxes. The county collector shall issue the purchaser a 20 receipt therefor. Any delay in providing the statement or in 21 accepting payment, and delivering receipt therefor, shall not 22 be counted as a part of the 10 days. When the receipt of the 23 collector is issued, a copy shall be filed with the county 24 clerk and the county clerk shall include the amount shown in 25 such receipt in the amount of the purchase price of the 26 mobile home in the certificate of purchase. The purchaser 27 then shall be entitled to a certificate of purchase. If a 28 purchaser fails to complete his or her purchase as provided 29 in this Section, the purchase shall become void, and be of no 30 effect, but the collector shall not refund the amount paid in 31 cash at the time of the sale, except in cases of sale in 32 error. That amount shall be treated as a payment and 33 distributed to the taxing bodies as other collections are 34 distributed. The lien for taxes for the amount paid shall -22- LRB9201948SMdvam03 1 remain on the mobile home, in favor of the purchaser, his or 2 her heirs or assigns, until paid with 5% interest per year on 3 that amount from the date the purchaser paid it. The amount 4 and fact of such ineffective purchase shall be entered in the 5 tax judgment, sale, redemption and forfeiture record opposite 6 the mobile home upon which the lien remains. No redemption 7 shall be made without payment of this amount for the benefit 8 of the purchaser, and no future sale of the mobile home shall 9 be made except subject to the lien of such purchaser. 10 Section 180. Automation fee. The county collector in 11 all counties may assess to the purchaser of a mobile home for 12 delinquent taxes an automation fee of not more than $10 per 13 mobile home. In counties with less than 3,000,000 14 inhabitants: 15 (a) The fee shall be paid at the time of the purchase if 16 the record keeping system used for processing the delinquent 17 mobile home tax sales is automated or has been approved for 18 automation by the county board. The fee shall be collected in 19 the same manner as other fees or costs. 20 (b) Fees collected under this Section shall be retained 21 by the county treasurer in a fund designated as the Tax Sale 22 Automation Fund. The fund shall be audited by the county 23 auditor. The county board shall make expenditures from the 24 fund to pay any costs related to the automation of mobile 25 home tax collections and delinquent mobile home tax sales, 26 including the cost of hardware, software, research and 27 development, and personnel. 28 Section 185. Certificate of purchase. The county clerk 29 shall make out and deliver to the purchaser of any mobile 30 home sold under Section 145, a certificate of purchase 31 countersigned by the collector, describing the mobile home 32 sold, including the vehicle identification number, the model -23- LRB9201948SMdvam03 1 year, and the square footage, the date of sale, the amount of 2 taxes, interest, and cost for which it was sold, and that 3 payment of the sale price has been made. If any person 4 becomes the purchaser of more than one mobile home owned by 5 one party or person, the purchaser may have the whole or one 6 or more of them included in one certificate, but separate 7 certificates shall be issued in all other cases. A 8 certificate of purchase shall be assignable by endorsement. 9 An assignment shall vest in the assignee or his or her legal 10 representatives, all the right and title of the original 11 purchaser. 12 If the tax certificate is lost or destroyed, the county 13 clerk shall issue a duplicate certificate upon written 14 request and a sworn affidavit by the tax sale purchaser, or 15 his or her assignee, that the tax certificate is lost or 16 destroyed. The county clerk shall cause a notation to be made 17 in the tax sale and judgment book that a duplicate 18 certificate has been issued, and redemption payments shall be 19 made only to the holder of the duplicate certificate. 20 Section 190. Index of tax sale records. The county clerk 21 may make an index of tax-sale records. The index shall be 22 kept in the county clerk's office as a public record, open to 23 inspection during office hours. 24 Section 195. County clerk's books and records; prima 25 facie evidence. The books and records of the county clerk, or 26 copies thereof, certified by the clerk, shall be prima facie 27 evidence to prove the sale of any mobile home for taxes, the 28 redemption of the mobile home, or payment of taxes thereon. 29 Division 5. Scavenger sales; procedures 30 Section 200. Collector's scavenger sale. Upon the -24- LRB9201948SMdvam03 1 county collector's application under Section 90, to be known 2 as the Scavenger Sale Application, the Court shall enter 3 judgment for the taxes, interest, penalties, and costs as are 4 included in the advertisement and appear to be due thereon 5 after allowing an opportunity to object and a hearing upon 6 the objections as provided in Section 115, and order those 7 mobile homes sold by the county collector at public sale to 8 the highest bidder for cash, notwithstanding the bid may be 9 less than the full amount of taxes, interest, penalties, and 10 costs for which judgment has been entered. 11 (a) Conducting the sale; bidding. All mobile homes 12 shall be offered for sale in consecutive order as they appear 13 in the delinquent list. The minimum bid for any mobile home 14 shall be $250 or one-half of the tax if the total liability 15 is less than $500. The successful bidder shall immediately 16 pay the amount of minimum bid to the County Collector in 17 cash, by certified or cashier's check, by money order, or, if 18 the successful bidder is a governmental unit, by a check 19 issued by that governmental unit. If the bid exceeds the 20 minimum bid, the successful bidder shall pay the balance of 21 the bid to the county collector in cash, by certified or 22 cashier's check, by money order, or, if the successful bidder 23 is a governmental unit, by a check issued by that 24 governmental unit by the close of the next business day. If 25 the minimum bid is not paid at the time of sale or if the 26 balance is not paid by the close of the next business day, 27 then the sale is void and the minimum bid, if paid, is 28 forfeited to the county general fund. In that event, the 29 mobile home shall be reoffered for sale within 30 days of the 30 last offering of mobile homes in regular order. The 31 collector shall make available to the public a list of all 32 mobile homes to be included in any reoffering due to the 33 voiding of the original sale. The collector is not required 34 to serve or publish any other notice of the reoffering of -25- LRB9201948SMdvam03 1 those mobile homes. In the event that any of the mobile homes 2 are not sold upon reoffering, or are sold for less than the 3 amount of the original voided sale, the original bidder who 4 failed to pay the bid amount shall remain liable for the 5 unpaid balance of the bid in an action under Section 175. 6 Liability shall not be reduced where the bidder upon 7 reoffering also fails to pay the bid amount, and in that 8 event both bidders shall remain liable for the unpaid balance 9 of their respective bids. A sale of mobile homes under this 10 Section shall not be final until confirmed by the court. 11 (b) Confirmation of sales. The county collector shall 12 file his or her report of sale in the court within 30 days 13 after the date of sale of each mobile home. No notice of the 14 county collector's application to confirm the sales shall be 15 required except as prescribed by rule of the court. Upon 16 confirmation, except in cases where the sale becomes void 17 under Section 430, or in cases where the order of 18 confirmation is vacated by the court, a sale under this 19 Section shall extinguish the in rem lien of the taxes, for 20 which judgment has been entered and a redemption shall not 21 revive the lien. Confirmation of the sale shall in no event 22 affect the owner's personal liability to pay the taxes, 23 interest, and penalties as provided in this Act or prevent 24 institution of a proceeding under Section 355 to collect any 25 amount that may remain due after the sale. 26 (c) Issuance of tax sale certificates. Upon confirmation 27 of the sale, the county clerk and the county collector shall 28 issue to the purchaser a certificate of purchase in the form 29 prescribed by Section 185 as near as may be. A certificate 30 of purchase shall not be issued to any person who is 31 ineligible to bid at the sale or to receive a certificate of 32 purchase under Section 205. 33 (d) Scavenger Tax Judgment, Sale and Redemption Record; 34 sale of parcels not sold. The county collector shall prepare -26- LRB9201948SMdvam03 1 a Scavenger Tax Judgment, Sale and Redemption Record. The 2 county clerk shall write or stamp on the scavenger tax 3 judgment, sale, forfeiture and redemption record opposite the 4 description of any mobile home offered for sale and not sold, 5 or not confirmed for any reason, the words "offered but not 6 sold". The mobile homes that are offered for sale under this 7 Section and not sold or not confirmed shall be offered for 8 sale annually thereafter in the manner provided in this 9 Section until sold. At any time between annual sales the 10 county collector may advertise for sale any mobile homes 11 subject to sale under judgments for sale previously entered 12 under this Section and not executed for any reason. The 13 advertisement and sale shall be regulated by the provisions 14 of this Act as far as applicable. 15 (e) Proceeding to tax certificate of title. The owner of 16 the certificate of purchase shall give notice as required by 17 Sections 365 through 390, and may extend the period of 18 redemption as provided by Section 330. At any time within 5 19 months prior to expiration of the period of redemption from a 20 sale under this Act, the owner of a certificate of purchase 21 may file a petition and may obtain a tax certificate of title 22 under Sections 390 through 410. All proceedings for the 23 issuance of a tax certificate of title and all tax 24 certificates of title for mobile homes sold under this 25 Section shall be subject to Sections 390 through 410. This 26 Section shall be liberally construed so that the certificates 27 of title provided for in this Section convey merchantable 28 title. 29 (f) Redemptions from scavenger sales. Redemptions may be 30 made from sales under this Section in the same manner and 31 upon the same terms and conditions as redemptions from sales 32 made under the county collector's annual application for 33 judgment and order of sale, except that in lieu of penalty 34 the person redeeming shall pay interest on that part of the -27- LRB9201948SMdvam03 1 amount for which the mobile home was sold equal to or less 2 than the full amount of delinquent taxes, penalties, 3 interest, and costs, included in the judgment and order of 4 sale as follows: 5 (1) If redeemed within the first 2 months from the 6 date of the sale, 3% per month upon the amount of taxes, 7 penalties, interest, and costs due for each of the first 8 2 months, or fraction thereof. 9 (2) If redeemed at any time between 2 and 6 months 10 from the date of the sale, 12% of the amount of taxes, 11 penalties, interest, and costs due. 12 (3) If redeemed at any time between 6 and 12 months 13 from the date of the sale, 24% of the amount of taxes, 14 penalties, interest, and costs due. 15 (4) If redeemed at any time between 12 and 18 16 months from the date of the sale, 36% of the amount of 17 taxes, penalties, interest, and costs due. 18 (5) If redeemed at any time between 18 and 24 19 months from the date of the sale, 48% of the amount of 20 taxes, penalties, interest, and costs due. 21 (6) If redeemed after 24 months from the date of 22 sale, the 48% provided for the 24 months together with 23 interest at 6% per annum thereafter on the amount of 24 taxes, penalties, interest, and costs due. 25 The person redeeming shall not be required to pay any 26 interest on any part of the amount for which the mobile home 27 was sold that exceeds the full amount of delinquent taxes, 28 penalties, interest, and costs included in the judgment and 29 order of sale. 30 Notwithstanding any other provision of this Section, the 31 amount required to be paid for redemption shall also include 32 an amount equal to all delinquent taxes on the mobile home 33 which taxes were delinquent at the time of sale. The 34 delinquent taxes shall be apportioned by the county collector -28- LRB9201948SMdvam03 1 among the taxing districts in which the mobile home is 2 situated in accordance with law. In the event that all moneys 3 received from any sale held under this Section exceed an 4 amount equal to all delinquent taxes on the mobile home sold, 5 which taxes were delinquent at the time of sale, together 6 with all publication and other costs associated with the 7 sale, then, upon redemption, the county collector and the 8 county clerk shall apply the excess amount to the cost of 9 redemption. 10 (g) Bidding by county or other taxing districts. Any 11 taxing district may bid at a scavenger sale. The county 12 board of the county in which mobile homes offered for sale 13 under this Section are located may bid as trustee for all 14 taxing districts having an interest in the taxes for the 15 nonpayment of which the mobile homes are offered. The county 16 shall apply on the bid the unpaid taxes due upon the mobile 17 home and no cash need be paid. The county or other taxing 18 district acquiring a tax sale certificate shall take all 19 steps necessary to acquire certificate of title to the mobile 20 home and may manage and operate the mobile home so acquired. 21 When a county, or other taxing district within the 22 county, is a petitioner for a tax certificate of title, no 23 filing fee shall be required on the petition. The county as a 24 tax creditor and as trustee for other tax creditors, or other 25 taxing district within the county shall not be required to 26 allege and prove that all taxes that become due and payable 27 after the sale to the county have been paid. The county shall 28 not be required to pay the subsequently accruing taxes at any 29 time. Upon the written request of the county board or its 30 designee, the county collector shall not offer the mobile 31 home for sale at any tax sale subsequent to the sale of the 32 mobile home to the county under this Section. The lien of 33 taxes that become due and payable after a sale to a county 34 shall merge in the certificate title of the county, or other -29- LRB9201948SMdvam03 1 taxing district, on the issuance of a certificate of title. 2 The County may sell the mobile homes so acquired, or the 3 certificate of purchase thereto, and the proceeds of the sale 4 shall be distributed to the taxing districts in proportion to 5 their respective interests therein. The presiding officer of 6 the county board, with the advice and consent of the county 7 board, may appoint some officer or person to attend scavenger 8 sales and bid on its behalf. 9 (h) Miscellaneous provisions. In the event that a mobile 10 home sold at any such sale is not redeemed within the time 11 permitted by law and a tax certificate of title is issued, 12 all moneys that may be received from the sale of mobile homes 13 in excess of the delinquent taxes, together with all 14 publication and other costs associated with the sale, shall, 15 upon petition of any interested party to the court that 16 issued the tax certificate of title, be distributed by the 17 county collector pursuant to order of the court among the 18 persons having legal or equitable interests in the mobile 19 home according to the fair value of their interests in the 20 mobile home. Appeals may be taken from the orders and 21 judgments entered under this Section as in other civil cases. 22 The remedy herein provided is in addition to other remedies 23 for the collection of delinquent taxes. 24 Section 205. Scavenger sale; persons ineligible to bid 25 or purchase. 26 (a) No person, except a unit of local government, shall 27 be eligible to bid or receive a certificate of purchase at 28 any sale under Section 200 unless that person has completed 29 and delivered to the county clerk a true, accurate, and 30 complete application for certificate of purchase which shall 31 affirm that: 32 (1) the person has not bid upon or applied to 33 purchase any mobile home at the sale for a person who is -30- LRB9201948SMdvam03 1 the party or agent of the party who owns the mobile home 2 or is responsible for the payment of the delinquent 3 taxes; 4 (2) the person is not, nor is he or she the agent 5 for, the owner or party responsible for payment of the 6 taxes on any mobile home which is located in the same 7 county in which the sale is held and which is tax 8 delinquent or forfeited for all or any part of each of 2 9 or more years; and 10 (3) the person, although otherwise eligible to bid, 11 has not either directly or through an agent twice during 12 the same sale failed to complete a purchase by the 13 immediate payment of the minimum bid or the payment of 14 the balance of a bid within the time provided by Section 15 200. 16 Section 210. Scavenger sale registration. No person, 17 except a unit of local government, shall be eligible to bid 18 or to receive a certificate of purchase who did not register 19 with the county collector at least 5 business days in advance 20 of the first day of the sale under Section 200. The collector 21 may charge, for each registration, a fee of not more than $50 22 in counties with less than 3,000,000 inhabitants and not more 23 than $100 in counties of 3,000,000 or more inhabitants. 24 Registration shall be made upon such forms and according to 25 such regulations as the county collector deems necessary in 26 order to effect complete and accurate disclosure of the 27 identity of all persons beneficially interested, directly or 28 indirectly, in each sale under Section 200. The information 29 to be disclosed shall include, but not be limited to, the 30 name, address, and telephone number of the purchaser to whom 31 the clerk and collector will be requested to issue a 32 certificate of purchase; if the purchaser is a corporation, 33 the place of incorporation and the names and addresses of its -31- LRB9201948SMdvam03 1 shareholders unless the corporation is publicly held; if the 2 purchaser is a partnership, the names and addresses of all 3 general and limited partners; if the purchaser is doing 4 business under an assumed business name, the county where 5 such name is registered and the names, addresses, and 6 telephone numbers of all persons having an ownership interest 7 in the business; and the identity and location of any other 8 tax delinquent mobile home owned by the bidder and purchaser. 9 Every application for certificate of purchase and form 10 for registration authorized and required by this Section and 11 Section 215 shall be executed under penalty of perjury as 12 though under oath or affirmation, but no acknowledgement is 13 required. 14 Section 215. Scavenger sale; application for certificate 15 of purchase. The application for certificate of purchase 16 shall be executed by the purchaser and by any individual 17 bidder acting in the purchaser's behalf. The application 18 shall be initially executed and delivered to the county clerk 19 at the time of registration for the sale as provided in this 20 Section. Before receiving any certificate of purchase, each 21 purchaser and individual bidder acting in the purchaser's 22 behalf shall sign and deliver to the county clerk a schedule 23 or schedules of the mobile homes for which that purchaser has 24 successfully bid and is applying to purchase, which schedule 25 or schedules shall be attached to and incorporated within the 26 application. The schedule or schedules shall be accompanied 27 by a fee, for each mobile home listed, of $10 in counties 28 with less than 3,000,000 inhabitants and $20 in counties with 29 3,000,000 or more inhabitants. The application and schedule 30 or schedules shall be in substantially the following form: 31 APPLICATION FOR CERTIFICATE OF PURCHASE 32 Date of Application: ............... 33 Name of Purchaser: ................. -32- LRB9201948SMdvam03 1 Address: ........................... 2 Name of Bidder: .................... 3 Address: ........................... 4 I (we) hereby apply to the County Clerk and County 5 Treasurer of ..... County for issuance of a certificate of 6 purchase for each of the mobile homes on the attached 7 schedule(s), and state as follows: 8 1. I (we) made (or authorized) the successful bid on 9 each mobile home listed on the attached schedule or schedules 10 at the sale of delinquent mobile homes under Section 200 of 11 the Mobile Home Local Services Tax Enforcement Act conducted 12 by the County Treasurer of ..... County, Illinois, on the 13 dates indicated for each mobile home on the schedule(s). 14 2. At least 5 business days before the first day of this 15 sale, I (we) submitted a truthful, accurate and complete 16 registration to the Treasurer of ..... County on the form(s) 17 and according to the regulations prescribed by the 18 Treasurer's office. 19 3. Neither I (we) nor any person or firm identified in 20 the registration submitted to the Treasurer of ..... County 21 was an owner or agent of an owner, lienholder or agent of a 22 lienholder (other than the mobile home park owner or his or 23 her agent), holder of beneficial interest or agent of a 24 holder of a beneficial interest in or of any mobile home 25 identified on the schedule(s) attached to this application on 26 January 1st of any years for which taxes were delinquent at 27 the time of my (our) bid(s) described in the schedule(s). 28 4. Neither I (we) nor any person or firm identified in 29 the registration submitted to the Treasurer of ..... County 30 was an owner or agent of an owner, lienholder or agent of a 31 lienholder (other than the mobile home park owner or his or 32 her agent), holder of a beneficial interest or agent of a 33 holder of a beneficial interest in or of the mobile home 34 identified on the schedule(s) attached to this application at -33- LRB9201948SMdvam03 1 the time of the bid(s) described in the schedule. 2 5. Neither I (we) nor any person or firm identified in 3 the registration submitted to the Treasurer of ..... County 4 was an owner or agent for an owner, or party or agent for a 5 party responsible for the payment of delinquent taxes, on any 6 mobile home in the county that was tax delinquent or 7 forfeited for all or any part of each of 2 or more years when 8 the registration was submitted. 9 6. Neither I (we) nor any person acting in my (our) 10 behalf has twice failed to complete a purchase at the sale 11 during which the mobile homes on the attached schedule(s) 12 were offered by failing to immediately pay a minimum bid or 13 by failing to pay the balance of a bid for any mobile home 14 within one business day thereafter. 15 I (we) hereby affirm that I (we) have read this 16 application and that the statements made in it are personally 17 known by me (us) to be true, accurate and complete, under 18 penalty of perjury as provided by law. 19 I (we) further understand that this application shall be 20 void unless the schedule(s) of mobile homes referred to in 21 the application is (are) completed and delivered to the 22 County Clerk. 23 ........................ Dated: .............. 24 (Signature of Purchaser) 25 ........................ Dated: .............. 26 (Signature of Bidder) 27 SCHEDULE OF PROPERTIES 28 Mobile home vehicle identification number 29 (or other identification) Date of Bid 30 (insert number or other identification) (insert date) 31 I (we) hereby affirm that I (we) successfully bid upon 32 the above mobile homes at the sale conducted by the County 33 Treasurer of ..... County on the indicated dates, and I (we) 34 request that the County Clerk of ..... County attach this -34- LRB9201948SMdvam03 1 schedule to my (our) application for certificate of purchase 2 dated ...... 3 Signed under penalty of perjury as provided by law: 4 ........................ Dated: .............. 5 (Signature of Purchaser) 6 ........................ Dated: .............. 7 (Signature of Bidder) 8 Section 220. Scavenger sale; ineligible bid; liability. 9 (a) Any person who is ineligible under Section 205 to 10 bid or to receive a certificate of purchase from a sale under 11 Section 200, who nevertheless registers to bid or bids or 12 receives or acquires ownership of a certificate of purchase 13 from a sale, and any person who registers to bid or bids at a 14 sale on behalf of an ineligible person, shall be personally 15 liable, jointly and severally, in a sum equal to the full 16 amount of delinquent or forfeited taxes, interest, penalties, 17 and costs for which the judgment for sale under Section 200 18 was entered. 19 (b) The State's Attorney of the county in which the sale 20 under Section 200 was conducted may bring an action in the 21 name of the People of the State of Illinois against the 22 person and, upon a finding of liability under this Section, 23 the court shall enter judgment against the person in a sum 24 equal to the full amount of delinquent or forfeited taxes, 25 interest, penalties, and costs for which judgment for sale 26 under Section 200 was entered, together with the costs of the 27 action and reasonable attorney's fees. The proceeds of any 28 judgment under this Section shall be paid into the county 29 general fund. 30 Section 225. Tax scavenger sale fraud; definitions. For 31 purposes of Section 230: 32 (1) "Ownership interest" means any title or other -35- LRB9201948SMdvam03 1 interest in a mobile home, the holder of which is 2 considered to be the owner of the mobile home for 3 purposes of taxation under Section 3 of the Mobile Home 4 Local Services Tax Act. 5 (2) "Nonownership interest" means any interest in a 6 mobile home other than a contingent interest and other 7 than an ownership interest as defined in this Section, 8 including without limitation an easement or lien. 9 (3) "Mobile home" has the same meaning as defined 10 in Section 1 of the mobile Home Local Services Tax Act. 11 Section 230. Offense of scavenger sale fraud. A person 12 commits the offense of tax sale fraud who knowingly: 13 (a) enters a bid or authorizes or procures the 14 entry of a bid on any mobile home offered for sale under 15 Section 200, when the person in whose behalf the bid is 16 made or authorized or procured has an ownership interest 17 or nonownership interest in the mobile home, or where 18 that person had such an interest on January 1 of any year 19 for which delinquent taxes were included within the 20 judgment for sale under Section 200; 21 (b) acquires, or attempts to acquire, ownership of 22 any certificate of purchase for a mobile home sold under 23 Section 200, when the person in whose behalf such 24 certificate of purchase is or would be acquired has an 25 ownership interest or nonownership interest in the mobile 26 home, or where that person had that interest on January 1 27 of any year for which delinquent taxes were included 28 within the judgment for sale under Section 200; 29 (c) conveys or assigns any certificate of purchase 30 for a mobile home sold under Section 200 to any person 31 who has an ownership interest or nonownership interest in 32 the mobile home, or who had that interest on January 1 of 33 any year for which delinquent taxes were included within -36- LRB9201948SMdvam03 1 the judgment for sale under Section 200; 2 (d) makes a false statement in any application for 3 certificate of purchase or registration form submitted 4 under Sections 210 and 215; or 5 (e) forfeits 2 or more bids at any one sale under 6 Section 200 by failing to pay the minimum cash bid timely 7 or by failing to pay the balance of the bid timely as 8 required by Section 200. 9 Tax sale fraud is a Class A misdemeanor. A subsequent 10 conviction for tax sale fraud as defined in subsections (a) 11 through (d) of this Section is a Class 4 felony. 12 Division 6. Indemnity fund; sales in error 13 Section 235. Creation of indemnity fund. 14 (a) Each person purchasing any mobile home at a sale 15 under this Act shall pay to the county collector, prior to 16 the issuance of any certificate of purchase, a fee of $20 for 17 each item purchased. A like sum shall be paid for each year 18 that all or a portion of subsequent taxes are paid by the tax 19 purchaser and posted to the tax judgment, sale, redemption 20 and forfeiture record where the underlying certificate of 21 purchase is recorded. 22 (b) The amount paid prior to issuance of the certificate 23 of purchase pursuant to subsection (a) shall be included in 24 the purchase price of the mobile home in the certificate of 25 purchase and all amounts paid under this Section shall be 26 included in the amount required to redeem under Section 300. 27 Except as otherwise provided in subsection (b) of Section 28 240, all money received under subsection (a) shall be paid by 29 the collector to the county treasurer of the county in which 30 the mobile home is situated, for the purpose of an indemnity 31 fund. The county treasurer, as trustee of that fund, shall 32 invest all of that fund, principal and income, in his or her -37- LRB9201948SMdvam03 1 hands from time to time, if not immediately required for 2 payments of indemnities under subsection (a) of Section 245, 3 in investments permitted by the Illinois State Board of 4 Investment under Article 22A of the Illinois Pension Act. 5 The county collector shall report annually to the circuit 6 court on the condition and income of the fund. The indemnity 7 fund shall be held to satisfy judgments obtained against the 8 county treasurer, as trustee of the fund. No payment shall be 9 made from the fund, except upon a judgment of the court which 10 ordered the issuance of a tax certificate of title. 11 Section 240. Amount to be retained in indemnity fund. 12 (a) The county board in each county shall determine the 13 amount of the fund to be maintained in that county, which 14 amount shall not be less than $50,000 and shall not be 15 greater than $1,000,000 in counties with less than 3,000,000 16 inhabitants, and not greater than $2,000,000 in counties with 17 3,000,000 or more inhabitants. Any moneys accumulated by the 18 county treasurer in excess of the amount so established, as 19 trustee of the fund, shall be paid by him or her annually to 20 the general fund of the county. 21 (b) In counties in which a Tort Liability Fund is 22 established, all sums of money received under subsection (a) 23 of Section 235 may be deposited in the general fund of the 24 county for general county governmental purposes, if the 25 county board provides by ordinance that the indemnity 26 required by this Section shall be provided by the Tort 27 Liability Fund. 28 Section 245. Payments from Indemnity Fund. 29 (a) Any owner of a mobile home sold under any provision 30 of this Act who sustains loss or damage by reason of the 31 issuance of a tax certificate of title under Section 360 or 32 400 and who is barred or is in any way precluded from -38- LRB9201948SMdvam03 1 bringing an action for the recovery of the mobile home shall 2 have the right to indemnity for the loss or damage sustained, 3 limited as follows: 4 (1) An owner who resided in a mobile home on the 5 last day of the period of redemption and who is equitably 6 entitled to compensation for the loss or damage sustained 7 has the right to indemnity. An equitable indemnity award 8 shall be limited to the fair cash value of the mobile 9 home as of the date the tax certificate of title was 10 issued less any liens on the mobile home, and the award 11 will not exceed $99,000. The court shall liberally 12 construe this equitable entitlement standard to provide 13 compensation wherever, in the discretion of the court, 14 the equities warrant the action. 15 An owner of a mobile home who requests an award in 16 excess of $99,000 must prove that the loss of his or her 17 mobile home was not attributable to his or her own fault 18 or negligence before an award in excess of $99,000 will 19 be granted. 20 (2) An owner who sustains the loss or damage of any 21 mobile home occasioned by reason of the issuance of a tax 22 certificate of title, without fault or negligence of his 23 or her own, has the right to indemnity limited to the 24 fair cash value of the mobile home less any liens on the 25 mobile home. In determining the existence of fault or 26 negligence, the court shall consider whether the owner 27 exercised ordinary reasonable diligence under all of the 28 relevant circumstances. 29 (3) In determining the fair cash value of a mobile 30 home less any liens on the mobile home, the fair cash 31 value shall be reduced by the principal amount of all 32 taxes paid by the tax purchaser or his or her assignee 33 before the issuance of the tax certificate of title. 34 (4) If an award made under paragraph (1) or (2) is -39- LRB9201948SMdvam03 1 subject to a reduction by the amount of an outstanding 2 lien on the mobile home, other than the principal amount 3 of all taxes paid by the tax purchaser or his or her 4 assignee before the issuance of the tax certificate of 5 title and the petitioner would be personally liable to 6 the lienholder for all or part of that reduction amount, 7 the court shall order an additional indemnity award to be 8 paid directly to the lienholder sufficient to discharge 9 the petitioner's personal liability. The court, in its 10 discretion, may order the joinder of the lienholder as an 11 additional party to the indemnity action. 12 (b) Indemnity fund; subrogation. 13 (1) Any person claiming indemnity hereunder shall 14 petition the court which ordered the tax certificate of 15 title to issue, shall name the county treasurer, as 16 trustee of the indemnity fund, as defendant to the 17 petition, and shall ask that judgment be entered against 18 the county treasurer, as trustee, in the amount of the 19 indemnity sought. The provisions of the Civil Practice 20 Law shall apply to proceedings under the petition, except 21 that neither the petitioner nor county treasurer shall be 22 entitled to trial by jury on the issues presented in the 23 petition. The court shall liberally construe this Section 24 to provide compensation wherever in the discretion of the 25 Court the equities warrant such action. 26 (2) The county treasurer, as trustee of the 27 indemnity fund, shall be subrogated to all parties in 28 whose favor judgment may be rendered against him or her, 29 and by third party complaint may bring in as a defendant 30 any person, other than the tax certificate of title 31 grantee and its successors in title, not a party to the 32 action who is or may be liable to him or her, as 33 subrogee, for all or part of the petitioner's claim 34 against him or her. -40- LRB9201948SMdvam03 1 (c) Any contract involving the proceeds of a judgment 2 for indemnity under this Section, between the tax certificate 3 of title grantee or its successors in title and the indemnity 4 petitioner or his or her successors, shall be in writing. In 5 any action brought under this Section, the Collector shall be 6 entitled to discovery regarding, but not limited to, the 7 following: 8 (1) the identity of all persons beneficially 9 interested in the contract, directly or indirectly, 10 including at least the following information: the names 11 and addresses of any natural persons; the place of 12 incorporation of any corporation and the names and 13 addresses of its shareholders unless it is publicly held; 14 the names and addresses of all general and limited 15 partners of any partnership; the names and addresses of 16 all persons having an ownership interest in any entity 17 doing business under an assumed name, and the county in 18 which the assumed business name is registered; and the 19 nature and extent of the interest in the contract of each 20 person identified; 21 (2) the time period during which the contract was 22 negotiated and agreed upon, from the date of the first 23 direct or indirect contact between any of the contracting 24 parties to the date of its execution; 25 (3) the name and address of each natural person who 26 took part in negotiating the contract, and the identity 27 and relationship of the party that the person represented 28 in the negotiations; and 29 (4) the existence of an agreement for payment of 30 attorney's fees by or on behalf of each party. 31 Any information disclosed during discovery may be subject 32 to protective order as deemed appropriate by the court. The 33 terms of the contract shall not be used as evidence of value. -41- LRB9201948SMdvam03 1 Section 250. Indemnity fund fraud. 2 (a) A person commits the offense of indemnity fund fraud 3 when that person knowingly: 4 (1) offers or agrees to become a party to, or to 5 acquire an interest in, a contract involving the proceeds 6 of a judgment for indemnity under Section 245 before the 7 end of the period of redemption from the tax sale to 8 which the judgment relates; 9 (2) fraudulently induces a party to forego bringing 10 an action for the recovery of the mobile home; 11 (3) makes a deceptive misrepresentation during the 12 course of negotiating an agreement under subsection (c) 13 of Section 245; or 14 (4) conspires to violate any of the provisions of 15 this subsection. 16 (b) Commission of any one act described in subsection 17 (a) is a Class A misdemeanor. Commission of more than one act 18 described in subsection (a) during a single course of conduct 19 is a Class 4 felony. A second or subsequent conviction for 20 violation of any portion of this Section is a Class 4 felony. 21 (c) The State's Attorney of the county in which a 22 judgment for indemnity under Section 245 is entered may bring 23 a civil action in the name of the People of the State of 24 Illinois against a person who violates paragraph (1), (2), or 25 (3) of subsection (a). Upon a finding of liability in the 26 action the court shall enter judgment in favor of the People 27 in a sum equal to 3 times the amount of the judgment for 28 indemnity, together with costs of the action and reasonable 29 attorney's fees. The proceeds of any judgment under this 30 subsection shall be paid into the general fund of the county. 31 Section 255. Sales in error. 32 (a) When, upon application of the county collector, the 33 owner of the certificate of purchase, or a municipality that -42- LRB9201948SMdvam03 1 owns or has owned the mobile home ordered sold, it appears to 2 the satisfaction of the court that ordered the mobile home 3 sold that any of the following subsections are applicable, 4 the court shall declare the sale to be a sale in error: 5 (1) the mobile home was not subject to taxation, 6 (1.5) the mobile home has been moved to a different 7 location, 8 (2) the taxes had been paid prior to the sale of 9 the mobile home, 10 (3) there is a double computation of the tax, 11 (4) the description is void for uncertainty, 12 (5) the assessor, chief county assessment officer, 13 board of review, board of appeals, or other county 14 official has made an error (other than an error of 15 judgment as to the value of any mobile home), 16 (5.5) the owner of the mobile home had tendered 17 timely and full payment to the county collector that the 18 owner reasonably believed was due and owing on the mobile 19 home, and the county collector did not apply the payment 20 to the mobile home; provided that this provision applies 21 only to mobile home owners, not their agents or 22 third-party payors, or 23 (6) prior to the tax sale a voluntary or 24 involuntary petition has been filed by or against the 25 legal or beneficial owner of the mobile home requesting 26 relief under the provisions of 11 U.S.C. Chapter 7, 11, 27 12, or 13. 28 (b) When, upon application of the owner of the 29 certificate of purchase only, it appears to the satisfaction 30 of the court that ordered the mobile home sold that any of 31 the following subsections are applicable, the court shall 32 declare the sale to be a sale in error: 33 (1) A voluntary or involuntary petition under the 34 provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been -43- LRB9201948SMdvam03 1 filed subsequent to the tax sale and prior to the 2 issuance of the tax certificate of title. 3 (2) The mobile home sold has been substantially 4 destroyed or rendered uninhabitable or otherwise unfit 5 for occupancy subsequent to the tax sale and prior to the 6 issuance of the tax certificate of title. 7 If a sale is declared to be a sale in error, the county 8 clerk shall make entry in the tax judgment, sale, redemption 9 and forfeiture record, that the mobile home was erroneously 10 sold, and the county collector shall, on demand of the owner 11 of the certificate of purchase, refund the amount paid, pay 12 any interest and costs as may be ordered under Sections 260 13 through 280, and cancel the certificate so far as it relates 14 to the mobile home. The county collector shall deduct from 15 the accounts of the appropriate taxing bodies their pro rata 16 amounts paid. 17 Section 260. Interest on refund. 18 (a) In those cases which arise solely under grounds set 19 forth in Section 255 or 395, and in no other cases, the court 20 which orders a sale in error shall also award interest on the 21 refund of the amount paid for the certificate of purchase, 22 together with all costs paid by the owner of the certificate 23 of purchase or his or her assignor which were posted to the 24 tax judgment, sale, redemption and forfeiture record, except 25 as otherwise provided in this Section. Except as otherwise 26 provided in this Section, interest shall be awarded and paid 27 at the rate of 1% per month from the date of sale to the date 28 of payment to the tax purchaser, or in an amount equivalent 29 to the penalty interest which would be recovered on a 30 redemption at the time of payment pursuant to the order for 31 sale in error, whichever is less. 32 (b) Interest on the refund to the owner of the 33 certificate of purchase shall not be paid (i) in any case in -44- LRB9201948SMdvam03 1 which the mobile home sold has been substantially destroyed 2 or rendered uninhabitable or otherwise unfit for occupancy, 3 (ii) when the sale in error is made pursuant to Section 395, 4 or (iii) in any other case where the court determines that 5 the tax purchaser had actual knowledge prior to the sale of 6 the grounds on which the sale is declared to be erroneous. 7 (c) When the county collector files a petition for sale 8 in error under Section 255 and mails a notice thereof by 9 certified or registered mail to the tax purchaser, any 10 interest otherwise payable under this Section shall cease to 11 accrue as of the date the petition is filed, unless the tax 12 purchaser agrees to an order for sale in error upon the 13 presentation of the petition to the court. Notices under 14 this subsection may be mailed to the original owner of the 15 certificate of purchase, or to the latest assignee, if known. 16 When the owner of the certificate of purchase contests the 17 collector's petition solely to determine whether the grounds 18 for sale in error are such as to support a claim for 19 interest, the court may direct that the principal amount of 20 the refund be paid to the owner of the certificate of 21 purchase forthwith. If the court thereafter determines that a 22 claim for interest lies under this Section, it shall award 23 such interest from the date of sale to the date the principal 24 amount was paid. 25 Section 265. Refund of other taxes paid by holder of 26 certificate of purchase. The court which orders a sale in 27 error shall order the refund of all other taxes paid by the 28 owner of the certificate of purchase or his or her assignor 29 which were validly posted to the tax judgment, sale 30 redemption and forfeiture record subsequent to the tax sale, 31 together with interest on the other taxes under the same 32 terms as interest is otherwise payable under Section 260. The 33 interest under this Section shall be calculated at the rate -45- LRB9201948SMdvam03 1 of 1% per month from the date the other taxes were paid and 2 not from the date of sale. The collector shall take credit 3 in settlement of his or her accounts for the refund of the 4 other taxes as in other cases of sale in error under Section 5 255. 6 Section 270. Orders for payment of interest; counties of 7 3,000,000 or more. In counties with 3,000,000 or more 8 inhabitants, all orders for payment of interest or costs 9 under Sections 260 and 265 shall be paid as provided in 10 Sections 275, 280, and 285. In all other counties, the 11 county treasurer may determine in his or her discretion 12 whether payment of interest and costs shall be made as 13 provided in Sections 275, 280, and 285. In the other 14 counties, where the treasurer determines not to make payment 15 as provided in those Sections, the treasurer shall pay any 16 interest or costs awarded under this Section pro rata from 17 those accounts where the principal refund of the tax sale 18 purchase price under Section 255 is taken. 19 Section 275. Fund for payment of interest. In counties 20 of under 3,000,000 inhabitants, the county board may impose a 21 fee of up to $10, which shall be paid to the county 22 collector, upon each person purchasing any mobile home at a 23 sale held under this Act, prior to the issuance of any 24 certificate of purchase. Each person purchasing any mobile 25 home at a sale held under this Act in a county with 3,000,000 26 or more inhabitants shall pay to the county collector, prior 27 to the issuance of any certificate of purchase, a fee of $15 28 for each item purchased. That amount shall be included in 29 the price paid for the certificate of purchase and the amount 30 required to redeem under Section 300. 31 All sums of money received under this Section shall be 32 paid by the collector to the county treasurer of the county -46- LRB9201948SMdvam03 1 in which the mobile home is situated for deposit into a 2 special fund. It shall be the duty of the county treasurer, 3 as trustee of the fund, to invest the principal and income of 4 the fund from time to time, if not immediately required for 5 payments under this Section, in investments as are authorized 6 by Sections 3-10009 and 3-11002 of the Counties Code. The 7 fund shall be held to satisfy orders for payment of interest 8 and costs obtained against the county treasurer as trustee of 9 the fund. No payment shall be made from the fund except by 10 order of the court declaring a sale in error under Section 11 255. Any moneys accumulated in the fund by the county 12 treasurer in excess of $500,000 shall be paid each year prior 13 to the commencement of the annual tax sale, first to satisfy 14 any existing unpaid judgments entered pursuant to Section 15 235, and any funds remaining thereafter shall be paid to the 16 general fund of the county. 17 Section 280. Claims for interest and costs. Any person 18 claiming interest or costs under Sections 260 through 275 19 shall include the claim in his or her petition for sale in 20 error under Section 255. Any claim for interest or costs 21 which is not included in the petition is waived, except 22 interest or costs may be awarded to the extent permitted by 23 this Section upon a sale in error petition filed by the 24 county collector, without requiring a separate filing by the 25 claimant. Any order for interest or costs upon the petition 26 for sale in error shall be deemed to be entered against the 27 county treasurer as trustee of the fund created by Section 28 275. The fund shall be the sole source for payment and 29 satisfaction of orders for interest or costs, except as 30 otherwise provided in this Section. If the court determines 31 that the fund has been depleted and will not be restored in 32 time to pay an award with reasonable promptness, the court 33 may authorize the collector to pay the interest portion of -47- LRB9201948SMdvam03 1 the award pro rata from those accounts where the principal 2 refund of the tax sale purchase price under Section 255 is 3 taken. 4 Section 285. Recovery of amount of tax paid by purchaser 5 at erroneous sale. In addition to all other remedies, when 6 the purchaser or assignee of a certificate of purchase that 7 has been declared an erroneous sale, has paid any tax upon 8 the mobile home sold, which was not paid by the owner of the 9 mobile home and was not refunded to the tax purchaser or 10 assignee by the county, the purchaser or assignee may recover 11 from the owner the amount he or she paid, with 10% interest, 12 as money paid for the owner's use. 13 Division 7. Redemption procedures and notice requirements 14 Section 290. Right of redemption. 15 (a) Mobile homes sold under this Act may be redeemed 16 only by those persons having a right of redemption as defined 17 in this Section and only in accordance with this Act. 18 A right to redeem a mobile home from any sale under this 19 Act shall exist in any owner or person interested in that 20 mobile home whether or not the interest in the mobile home 21 sold is recorded or filed. Any redemption shall be presumed 22 to have been made by or on behalf of the owners and persons 23 interested in the mobile home and shall inure to the benefit 24 of the persons having the certificate of title to the mobile 25 home redeemed, subject to the right of the person making the 26 redemption to be reimbursed by the persons benefited. 27 (b) Any person who desires to redeem and does not desire 28 to contest the validity of a petition for tax certificate of 29 title may redeem pursuant to this Section and related 30 Sections of this Act without submitting a written protest 31 under Section 21-380. -48- LRB9201948SMdvam03 1 Section 295. Period of redemption. Mobile homes sold 2 under this Act may be redeemed on or before the expiration of 3 2 years and 6 months from the date of sale. If, however, the 4 court that ordered the mobile home sold, upon the verified 5 petition of the holder of the certificate of purchase brought 6 within 4 months from the date of sale, finds and declares 7 that the mobile home is abandoned, then the court may order 8 that the mobile home may be redeemed at any time on or before 9 the expiration of 1 year from the date of sale. Notice of the 10 hearing on a petition to declare the mobile home abandoned 11 shall be given to the owner or owners of the mobile home and 12 to the person in whose name the taxes were last assessed, by 13 certified or registered mail sent to their last known 14 addresses at least 5 days before the date of the hearing. 15 If the period of redemption has been extended by the 16 certificate holder as provided in Section 330, the mobile 17 home may be redeemed on or before the extended redemption 18 date. 19 Section 300. Amount of redemption. Any person desiring 20 to redeem shall deposit an amount specified in this Section 21 with the county clerk of the county in which the mobile home 22 is situated, in legal money of the United States, or by 23 cashier's check, certified check, post office money order or 24 money order, issued by a financial institution insured by an 25 agency or instrumentality of the United States, payable to 26 the county clerk of the proper county. The deposit shall be 27 deemed timely only if actually received in person at the 28 county clerk's office prior to the close of business as 29 defined in Section 3-2007 of the Counties Code on or before 30 the expiration of the period of redemption or by United 31 States mail with a post office cancellation mark dated not 32 less than one day prior to the expiration of the period of 33 redemption. The deposit shall be in an amount equal to the -49- LRB9201948SMdvam03 1 total of the following: 2 (a) the certificate amount, which shall include all 3 tax principal, interest, and penalties paid by the tax 4 purchaser together with costs and fees of sale and fees 5 paid under Sections 235 and 260 through 280; 6 (b) the accrued penalty, computed through the date 7 of redemption as a percentage of the certificate amount, 8 as follows: 9 (1) if the redemption occurs on or before the 10 expiration of 6 months from the date of sale, the 11 certificate amount times the penalty bid at sale; 12 (2) if the redemption occurs after 6 months 13 from the date of sale, and on or before the 14 expiration of 12 months from the date of sale, the 15 certificate amount times 2 times the penalty bid at 16 sale; 17 (3) if the redemption occurs after 12 months 18 from the date of sale and on or before the 19 expiration of 18 months from the date of sale, the 20 certificate amount times 3 times the penalty bid at 21 sale; 22 (4) if the redemption occurs after 18 months 23 from the date of sale and on or before the 24 expiration of 24 months from the date of sale, the 25 certificate amount times 4 times the penalty bid at 26 sale; 27 (5) if the redemption occurs after 24 months 28 from the date of sale and on or before the 29 expiration of 30 months from the date of sale, the 30 certificate amount times 5 times the penalty bid at 31 sale; 32 (6) if the redemption occurs after 30 months 33 from the date of sale and on or before the 34 expiration of 36 months from the date of sale, the -50- LRB9201948SMdvam03 1 certificate amount times 6 times the penalty bid at 2 sale. 3 (c) The total of all taxes, accrued interest on 4 those taxes, and costs charged in connection with the 5 payment of those taxes, which have been paid by the tax 6 certificate holder on or after the date those taxes 7 became delinquent together with 12% penalty on each 8 amount so paid for each year or portion thereof 9 intervening between the date of that payment and the date 10 of redemption. In counties with less than 3,000,000 11 inhabitants, however, a tax certificate holder may not 12 pay the subsequent tax for any year, nor shall any tender 13 of such a payment be accepted, until the subsequent tax 14 has become delinquent or until after the holder of the 15 certificate of purchase has filed a petition for a tax 16 certificate of title under Section 390. The person 17 redeeming shall also pay the amount of interest charged 18 on the subsequent tax and paid as a penalty by the tax 19 certificate holder. 20 (d) Any amount paid to redeem a forfeiture 21 occurring subsequent to the tax sale together with 12% 22 penalty thereon for each year or portion thereof 23 intervening between the date of the forfeiture redemption 24 and the date of redemption from the sale. 25 (e) Any amount paid by the certificate holder for 26 redemption of a subsequently occurring tax sale. 27 (f) All fees paid to the county clerk under Section 28 22-5. 29 (g) All fees paid to the circuit clerk and the 30 sheriff or coroner in connection with the filing of the 31 petition for tax certificate of title and service of 32 notices under Sections 375 through 390 and 400 in 33 addition to (1) a fee of $35 if a petition for tax 34 certificate of title has been filed, which fee shall be -51- LRB9201948SMdvam03 1 posted to the tax judgement, sale, redemption, and 2 forfeiture record, to be paid to the purchaser or his or 3 her assignee; (2) a fee of $4 if a notice under Section 4 365 has been filed, which fee shall be posted to the tax 5 judgment, sale, redemption, and forfeiture record, to be 6 paid to the purchaser or his or her assignee; and (3) all 7 costs paid to record a lis pendens notice in connection 8 with filing a petition under this Act. The fees in (1) 9 and (2) of this paragraph (g) shall be exempt from the 10 posting requirements of Section 305. 11 (h) All fees paid for publication of notice of the 12 tax sale in accordance with Section 380. 13 (i) All sums paid to any city, village or 14 incorporated town for reimbursement under Section 395. 15 (j) All costs and expenses of receivership under 16 Section 350, to the extent that these costs and expenses 17 exceed any income from the mobile home in question, if 18 the costs and expenditures have been approved by the 19 court appointing the receiver and a certified copy of the 20 order or approval is filed and posted by the certificate 21 holder with the county clerk. Only actual costs expended 22 may be posted on the tax judgment, sale, redemption and 23 forfeiture record. 24 Section 305. Posting requirements. Except as otherwise 25 provided in Section 300, the county clerk shall not be 26 required to include amounts described in paragraphs (c) 27 through (j) of Section 300 in the payment for redemption or 28 the amount received for redemption, nor shall payment 29 thereof be a charge on the mobile home sold for taxes, unless 30 the tax certificate holder has filed and posted with the 31 county clerk prior to redemption and in any event not less 32 than 30 days prior to the expiration of the period of 33 redemption or extended period of redemption an official, -52- LRB9201948SMdvam03 1 original or duplicate receipt for payment of those fees, 2 costs, and expenses permitted under paragraphs (c) through 3 (j) of Section 300. 4 Section 310. Deficiency judgment. If the sold mobile 5 home is not redeemed, a deficiency judgment shall not be 6 taken on account of the receivership proceedings against the 7 owner or owners of the mobile home. In the event that income 8 to the receiver exceeds expenditures, net income is to be 9 deposited with the clerk of the court ordering the tax sale 10 and shall be distributed as determined by the court ordering 11 the appointment of the receiver. 12 Section 315. Redemption of a forfeited mobile home. 13 Except as otherwise provided in Section 320, any mobile home 14 forfeited to the State may be redeemed or sold in the 15 following manner: 16 When a mobile home has been forfeited for delinquent 17 taxes, the person desiring to redeem shall apply to the 18 county clerk who shall order the county collector to receive 19 from the person the amount of the forfeited taxes, statutory 20 costs, interest prior to forfeiture, printer's fees due 21 thereon and, in addition, forfeiture interest at a rate of 22 12% per year or fraction thereof. Upon presentation of the 23 county clerk's order to the county collector, the collector 24 shall receive the amount due on account of forfeited taxes 25 and give the person duplicate receipts, setting forth a 26 description of the mobile home and amount received. One of 27 the receipts shall be countersigned by the county clerk and, 28 when so countersigned, shall be evidence of the redemption of 29 the mobile home. The receipt shall not be valid until it is 30 countersigned by the county clerk. The other receipt shall be 31 filed by the county clerk in his or her office, and the clerk 32 shall make a proper entry of the redemption of the mobile -53- LRB9201948SMdvam03 1 home on the appropriate books in his or her office and charge 2 the amount of the redemption to the county collector. 3 Section 320. Partial redemption of forfeited mobile 4 homes. In counties with less than 3,000,000 inhabitants, when 5 forfeited taxes on a mobile home remain unpaid for one or 6 more years, it is permissible to pay to the county or 7 township collector, one or more full years of back or 8 forfeited taxes, interest prior to forfeiture, statutory 9 costs, printers' fees, and forfeiture interest or penalties, 10 attaching thereto beginning with the earliest year for which 11 the taxes are unpaid. In no case shall payment on account of 12 a designated years' taxes be accepted unless the sums due for 13 prior years have first been paid or are tendered at the same 14 time. 15 Any person seeking to make payments under this Section 16 shall notify the county clerk of his or her intention in 17 person or by agent or in writing. If notice is given while 18 the collector has possession of the collector's books, the 19 county clerk shall prepare an addendum to be presented to the 20 collector and attached, by the collector, to the collector's 21 books on which the description of the mobile home involved 22 appears, which addendum shall become a part of the 23 collector's books. If notice is given after the tax sale, 24 but before receipt by the county collector of the current 25 collector's books, the county clerk shall prepare an addendum 26 and attach it to the Tax Judgment, Sale, Redemption, and 27 Forfeiture record, on which the mobile home involved appears, 28 which addendum shall become a part of that record. 29 The addendum shall show separately, for the year or years 30 to be paid, (a) the amount of back or forfeited taxes, (b) 31 interest prior to forfeiture, (c) statutory costs and 32 printers' fees, and (d) forfeiture interest or penalties 33 attaching thereto. The county clerk shall, at the same time, -54- LRB9201948SMdvam03 1 order the county or town collector to receive from the person 2 the amount due on account of the taxes, for the year or years 3 determined as provided above, of the back or forfeited taxes, 4 interest prior to forfeiture, statutory costs, printers' 5 fees, and forfeiture interest or penalties to date attaching 6 to the back or forfeited taxes. 7 Upon presentation of the order from the county clerk, and 8 receipt of the addendum if the books are in the collector's 9 possession, the collector shall receive the sum tendered on 10 account of the taxes for the year or years designated, and 11 make out duplicate receipts therefor. The receipts shall set 12 forth a description of the mobile home, the year or years 13 paid, and the total amount received. One copy of the receipt 14 shall be given the person making payment and, when 15 countersigned by the county clerk, shall be evidence of the 16 payment therein set forth. The second copy shall be filed by 17 the county clerk in his or her office. 18 If the collector's books are in the collector's 19 possession, he or she shall enter the payment on the current 20 collector's books or addendum, and he or she shall also enter 21 any unpaid balance on the Tax Judgment, Sale, Redemption and 22 Forfeiture record at the proper time. 23 After the tax sale and before receipt by the county 24 collector of the current collector's books, the county clerk 25 shall make a proper entry on the Tax Judgment, Sale, 26 Redemption and Forfeiture record, and shall charge the county 27 collector with the sum received. The county clerk shall also 28 enter any unpaid balance on the county collector's books at 29 the proper time. 30 The county collector shall distribute all sums received 31 as required by law. 32 Section 325. Redemption under protest. Any person 33 redeeming under this Section at a time subsequent to the -55- LRB9201948SMdvam03 1 filing of a petition under Section 390 or 360, who desires to 2 preserve his or her right to defend against the petition for 3 a tax certificate of title, shall accompany the deposit for 4 redemption with a writing substantially in the following 5 form: 6 Redemption Under Protest 7 Tax Deed Case No. ........................................... 8 Vol. No. .................................................... 9 Mobile Home Vehicle Identification No. 10 (or other unique description)............................ 11 Original Amount of Tax $..................................... 12 Amount Deposited for Redemption $............................ 13 Name of Petitioner........................................... 14 Tax Year Included in Judgment................................ 15 Date of Sale................................................. 16 Expiration Date of the Period of Redemption.................. 17 To the county clerk of ........ County: 18 This redemption is made under protest for the following 19 reasons: (here set forth and specify the grounds relied upon 20 for the objection) 21 Name of party redeeming...................................... 22 Address...................................................... 23 Any grounds for the objection not specified at the time 24 of the redemption under protest shall not be considered by 25 the court. The specified grounds for the objections shall be 26 limited to those defenses as would provide sufficient basis 27 to deny entry of an order for issuance of a tax certificate 28 of title. Nothing in this Section shall be construed to 29 authorize or revive any objection to the tax sale or 30 underlying taxes which was estopped by entry of the order for 31 sale as set forth in Section 420. 32 The person protesting shall present to the county clerk 3 33 copies of the written protest signed by himself or herself. 34 The clerk shall write or stamp the date of receipt upon the -56- LRB9201948SMdvam03 1 copies and sign them. He or she shall retain one of the 2 copies, another he or she shall deliver to the person making 3 the redemption, who shall file the copy with the clerk of the 4 court in which the tax certificate of title petition is 5 pending, and the third he or she shall forward to the 6 petitioner named therein. 7 The county clerk shall enter the redemption as provided 8 in Section 165 and shall note the redemption under protest. 9 The redemption money so deposited shall not be distributed to 10 the holder of the certificate of purchase but shall be 11 retained by the county clerk pending disposition of the 12 petition filed under Section 390. 13 Redemption under protest constitutes the appearance of 14 the person protesting in the proceedings under Sections 390 15 through 412 and that person shall present a defense to the 16 petition for tax certificate of title at the time which the 17 court directs. Failure to appear and defend shall constitute 18 a waiver of the protest and the court shall order the 19 redemption money distributed to the holder of the certificate 20 of purchase upon surrender of that certificate and shall 21 dismiss the proceedings. 22 When the party redeeming appears and presents a defense, 23 the court shall hear and determine the matter. If the 24 defense is not sustained, the court shall order the protest 25 stricken and direct the county clerk to distribute the 26 redemption money upon surrender of the certificate of 27 purchase and shall order the party redeeming to pay the 28 petitioner reasonable expenses, actually incurred, including 29 the cost of withheld redemption money, together with a 30 reasonable attorneys fee. Upon a finding sustaining the 31 protest in whole or in part, the court may declare the sale 32 to be a sale in error under Section 255 or Section 405, and 33 shall direct the county clerk to return all or part of the 34 redemption money or deposit to the party redeeming. -57- LRB9201948SMdvam03 1 Section 330. Extension of period of redemption. The 2 purchaser or his or her assignee of a mobile home sold for 3 nonpayment of taxes may extend the period of redemption at 4 any time before the expiration of the original period of 5 redemption, or thereafter prior to the expiration of any 6 extended period of redemption, for a period which will expire 7 not later than 3 years from the date of sale, by filing with 8 the county clerk of the county in which the mobile home is 9 located a written notice to that effect describing the mobile 10 home, stating the date of the sale and specifying the 11 extended period of redemption. If prior to the expiration of 12 the period of redemption or extended period of redemption a 13 petition for tax certificate of title has been filed under 14 Section 390, upon application of the petitioner, the court 15 shall allow the purchaser or his or her assignee to extend 16 the period of redemption after expiration of the original 17 period or any extended period of redemption, provided that 18 any extension allowed will expire not later than 3 years from 19 the date of sale. If the period of redemption is extended, 20 the purchaser or his or her assignee must give the notices 21 provided for in Section 370 at the specified times prior to 22 the expiration of the extended period of redemption by 23 causing a sheriff (or if he or she is disqualified, a 24 coroner) of the county in which the mobile home, or any part 25 thereof, is located to serve the notices as provided in 26 Sections 375 and 380. The notices may also be served as 27 provided in Sections 375 and 380 by a special process server 28 appointed by the court under Section 375. 29 Section 335. Effect of receipt of redemption money, 30 forfeiture, withdrawal, or return of certificate. The receipt 31 of the redemption money on any mobile home by any purchaser 32 or assignee, on account of any forfeiture or withdrawal, or 33 the return of the certificate of purchase, withdrawal or -58- LRB9201948SMdvam03 1 forfeiture for cancellation, shall operate as a release of 2 the claim to the mobile home under, or by virtue of, the 3 purchase, withdrawal, or forfeiture. However, when a 4 certificate of purchase has been recorded in the office of 5 the county recorder by any city, incorporated town, or 6 village with 1,000,000 or more inhabitants in which the 7 mobile home is situated, the recording of a certificate by 8 the county clerk, reciting the cancellation of the 9 certificate of purchase on the tax judgment, sale, redemption 10 and forfeiture record, shall operate as a release of the lien 11 of the city, incorporated town, or village under the 12 certificate of purchase. 13 Section 340. County clerk to pay successor redemption 14 money collected. At the expiration of his or her term of 15 office, the county clerk shall pay over to the successor in 16 office all moneys in his or her hands received for redemption 17 from sale for taxes on a mobile home. 18 Section 345. Notice of order setting aside redemption. 19 In counties with 3,000,000 or more inhabitants, if an order 20 is entered setting aside a redemption made within the time 21 allowed by law after a petition for tax certificate of title 22 has been filed, the holder of the certificate of purchase 23 shall mail a copy of the order within 7 days of entry of the 24 order by registered or certified mail to the county clerk, to 25 the person who made the redemption, and to all parties 26 entitled to notice of the petition under Section 370, 375, or 27 385. The order shall provide that any person who was entitled 28 to redeem may pay to the county clerk within 30 days after 29 the entry of the order the amount necessary to redeem the 30 mobile home from the sale as of the last day of the period of 31 redemption. The county clerk shall make an entry in the 32 annual tax judgment, sale, redemption, and forfeiture record -59- LRB9201948SMdvam03 1 reflecting the entry of the order and shall immediately upon 2 request provide an estimate of the amount required to effect 3 a redemption as of the last date of the period of redemption. 4 If the amount is paid within 30 days after entry of the 5 order, then the court shall enter an order declaring the 6 taxes to be paid as if the mobile home had been redeemed 7 within the time required by law and dismissing the petition 8 for tax certificate of title. A tax certificate of title 9 shall not be issued within the 30-day period. Upon surrender 10 of the certificate of purchase, the county clerk shall 11 distribute the funds deposited as if a timely redemption had 12 been made. 13 Division 8. Other procedures 14 Section 350. Waste; appointment of receiver. After any 15 sale of mobile homes under this Act and until a tax 16 certificate of title has been issued or until redemption has 17 been made, no waste shall be committed on any of the mobile 18 homes involved. The court which ordered the mobile home to be 19 sold may, upon verified petition of the holder of the 20 certificate of purchase, take such action as the court deems 21 necessary and desirable to prevent the commission of waste. 22 If the mobile home sold is abandoned or if any 23 municipality or other local governmental body has legal 24 action pending because the mobile home violates local 25 building, housing, or fire ordinances, or mobile home park 26 rules and regulations, or because the taxes on the mobile 27 home are delinquent for 2 or more years, the court which 28 ordered the mobile home to be sold may, upon verified 29 petition of the holder of the certificate of purchase, enter 30 an order for appointment of a receiver. Notice of the hearing 31 for appointment of the receiver shall be given to the owner 32 or owners of the mobile home and to the person in whose name -60- LRB9201948SMdvam03 1 the taxes were last assessed, by certified or registered mail 2 sent to their last known addresses, at least 5 days prior to 3 the date of the hearing. 4 The receiver may take only that action, subject to court 5 approval, as is necessary for the preservation of the mobile 6 home or is necessary to correct conditions at the mobile home 7 that fail to conform to minimum standards of health and 8 safety, as set forth in local ordinances or mobile home park 9 rules and regulations. If a receiver is appointed, all costs 10 and expenses advanced by the receiver shall be repaid as 11 provided for in Section 300 before any redemption is 12 considered complete. The receiver shall be discharged upon 13 redemption from the tax sale or upon entry of an order 14 directing issuance of a tax certificate of title. Nothing 15 herein contained is intended to prevent a court from 16 appointing the holder of the certificate of purchase as 17 receiver. The holder of the certificate of purchase shall be 18 made a party to any action or proceeding to demolish or 19 destroy a mobile home where the mobile home has been sold for 20 failure to pay taxes and the period of redemption has not 21 expired. 22 Section 355. Action for collection of taxes. The county 23 board may, at any time after final judgment and order of sale 24 against a delinquent mobile home under Section 120, institute 25 a civil action in the name of the People of the State of 26 Illinois in the circuit court for the whole amount due for 27 taxes on the delinquent or forfeited mobile home. Any county, 28 city, village, incorporated town, school district or other 29 municipal corporation to which any tax is due, may, at any 30 time after final judgment under Section 120, institute a 31 civil action in its own name, in the circuit court, for the 32 amount of the tax due to it on the delinquent or forfeited 33 mobile home, and prosecute the same to final judgment. On the -61- LRB9201948SMdvam03 1 sale of any mobile home following judgment in the civil 2 action, the county, city, village, incorporated town, school 3 district or other municipal corporation, interested in the 4 collection of the tax, may become purchaser at the sale. If 5 the mobile home so sold is not redeemed the purchaser may 6 acquire, hold, sell or dispose of the title thereto, the same 7 as individuals may do under the laws of this State. In any 8 action for delinquent or forfeited taxes, the fact that the 9 mobile home was assessed to a person shall be prima facie 10 evidence that the person was the owner thereof, and was 11 liable for the taxes for the year or years for which the 12 assessment was made. That fact may be proved by the 13 introduction in evidence of the proper assessment book or 14 roll, or other competent proof. Any judgment rendered for 15 delinquent or forfeited taxes under this Section shall 16 include the costs of the action and reasonable attorney's 17 fees. 18 Section 360. Tax foreclosure proceedings. In tax 19 foreclosure proceedings, the purchaser or assignee shall file 20 a petition for a certificate of title in the proceeding in 21 which the foreclosure order was entered. Notice of the 22 filing of the petition and of the hearing on the petition 23 shall be given in conformity with rule or practice of court 24 in regard to motions as in other civil actions. 25 Division 9. Tax certificates of title and procedures 26 Section 365. Notice of sale and redemption rights. In 27 order to be entitled to a tax certificate of title, within 4 28 months and 15 days after any sale held under this Act, the 29 purchaser or his or her assignee shall deliver to the county 30 clerk a notice to be given to the party in whose name the 31 taxes are last assessed as shown by the most recent tax -62- LRB9201948SMdvam03 1 collector's warrant books, in at least 10 point type in the 2 following form completely filled in: 3 TAKE NOTICE 4 County of ............................................... 5 Date Premises Sold ...................................... 6 Certificate No. ......................................... 7 Sold for Taxes of (year) ................................ 8 Warrant No. ............... Inst. No. ................. 9 THIS PROPERTY HAS BEEN SOLD FOR 10 DELINQUENT TAXES 11 Property located at ......................................... 12 Mobile Home Vehicle Identification No. (or other unique 13 description) ................................................ 14 ............................................................. 15 ............................................................. 16 This notice is to advise you that the above mobile home 17 has been sold for delinquent taxes and that the period of 18 redemption from the sale will expire on ..................... 19 This notice is also to advise you that a petition will be 20 filed for a tax certificate of title which will transfer 21 certificate of title and the right to possession of this 22 mobile home if redemption is not made on or before .......... 23 At the date of this notice the total amount which you 24 must pay in order to redeem the above mobile home is ........ 25 YOU ARE URGED TO REDEEM IMMEDIATELY TO 26 PREVENT LOSS OF PROPERTY 27 Redemption can be made at any time on or before .... by 28 applying to the County Clerk of .... County, Illinois at the 29 County Court House in ...., Illinois. 30 The above amount is subject to increase at 6 month 31 intervals from the date of sale. Check with the county clerk 32 as to the exact amount you owe before redeeming. Payment 33 must be made by certified check, cashier's check, money 34 order, or in cash. -63- LRB9201948SMdvam03 1 For further information contact the County Clerk. 2 ............................... 3 Purchaser or Assignee 4 Dated (insert date). 5 Within 10 days after receipt of said notice, the county 6 clerk shall mail to the addresses supplied by the purchaser 7 or assignee, by registered or certified mail, copies of said 8 notice to the party in whose name the taxes are last assessed 9 as shown by the most recent tax collector's warrant books. 10 The purchaser or assignee shall pay to the clerk postage plus 11 the sum of $10. The clerk shall write or stamp the date of 12 receiving the notices upon the copies of the notices, and 13 retain one copy. 14 Section 370. Notice of expiration of period of 15 redemption. A purchaser or assignee shall not be entitled to 16 a tax certificate of title to the mobile home sold unless, 17 not less than 3 months nor more than 5 months prior to the 18 expiration of the period of redemption, he or she gives 19 notice of the sale and the date of expiration of the period 20 of redemption to the owners, occupants, and parties 21 interested in the mobile home as provided below. 22 The Notice to be given to the parties shall be in at 23 least 10 point type in the following form completely filled 24 in: 25 TAX DEED NO. .................... FILED .................... 26 TAKE NOTICE 27 County of ............................................... 28 Date Premises Sold ...................................... 29 Certificate No. ........................................ 30 Sold for Taxes of (year) ................................ 31 Warrant No. ................ Inst. No. ................. 32 THIS PROPERTY HAS BEEN SOLD FOR 33 DELINQUENT TAXES -64- LRB9201948SMdvam03 1 Property located at ......................................... 2 Mobile Home Vehicle Identification No. (or other unique 3 description) ................................................ 4 ............................................................. 5 ............................................................. 6 This notice is to advise you that the above mobile home 7 has been sold for delinquent taxes and that the period of 8 redemption from the sale will expire on ..................... 9 ............................................................. 10 The amount to redeem is subject to increase at 6 month 11 intervals from the date of sale and may be further increased 12 if the purchaser at the tax sale or his or her assignee pays 13 any subsequently accruing taxes to redeem the mobile home 14 from subsequent forfeitures or tax sales. Check with the 15 county clerk as to the exact amount you owe before redeeming. 16 This notice is also to advise you that a petition has 17 been filed for a tax certificate of title which will transfer 18 certificate of title and the right to possession of this 19 mobile home if redemption is not made on or before .......... 20 This matter is set for hearing in the Circuit Court of 21 this county in ...., Illinois on ..... 22 You may be present at this hearing but your right to 23 redeem will already have expired at that time. 24 YOU ARE URGED TO REDEEM IMMEDIATELY 25 TO PREVENT LOSS OF PROPERTY 26 Redemption can be made at any time on or before .... by 27 applying to the County Clerk of ...., County, Illinois at the 28 County Court House in ...., Illinois. 29 For further information contact the County Clerk. 30 .......................... 31 Purchaser or Assignee. 32 In counties with 3,000,000 or more inhabitants, the 33 notice shall also state the address, room number and time at 34 which the matter is set for hearing. -65- LRB9201948SMdvam03 1 Section 375. Service of notice. The purchaser or his or 2 her assignee shall give the notice required by Section 370 by 3 causing it to be published in a newspaper as set forth in 4 Section 380. In addition, the notice shall be served by a 5 sheriff (or if he or she is disqualified, by a coroner) of 6 the county in which the mobile home is located upon owners 7 who reside in the mobile home sold by leaving a copy of the 8 notice with those owners personally. 9 In counties of 3,000,000 or more inhabitants where a 10 taxing district is a petitioner for tax certificate of title 11 pursuant to Section 35, in lieu of service by the sheriff or 12 coroner the notice may be served by a special process server 13 appointed by the circuit court as provided in this Section. 14 The taxing district may move prior to filing one or more 15 petitions for tax certificate of title for appointment of 16 such a special process server. The court, upon being 17 satisfied that the person named in the motion is at least 18 18 years of age and is capable of serving notice as required 19 under this Act, shall enter an order appointing such person 20 as a special process server for a period of one year. The 21 appointment may be renewed for successive periods of one year 22 each by motion and order, and a copy of the original and any 23 subsequent order shall be filed in each tax certificate of 24 title case in which a notice is served by the appointed 25 person. Delivery of the notice to and service of the notice 26 by the special process server shall have the same force and 27 effect as its delivery to and service by the sheriff or 28 coroner. 29 The same form of notice shall also be served upon all 30 other owners and parties interested in the mobile home, if 31 upon diligent inquiry they can be found in the county, and 32 upon the occupants of the mobile home in the following 33 manner: 34 (a) as to individuals, by (1) leaving a copy of the -66- LRB9201948SMdvam03 1 notice with the person personally or (2) by leaving a 2 copy at his or her usual place of residence with a person 3 of the family, of the age of 13 years or more, and 4 informing that person of its contents. The person making 5 the service shall cause a copy of the notice to be sent 6 by registered or certified mail, return receipt 7 requested, to that party at his or her usual place of 8 residence; 9 (b) as to public and private corporations, 10 municipal, governmental and quasi-municipal corporations, 11 partnerships, receivers and trustees of corporations, by 12 leaving a copy of the notice with the person designated 13 by the Civil Practice Law. 14 When a party interested in the mobile home is a trustee, 15 notice served upon the trustee shall be deemed to have been 16 served upon any beneficiary or note holder thereunder unless 17 the holder of the note is disclosed of record. 18 When a judgment is a lien upon the mobile home sold, the 19 holder of the lien shall be served with notice if the name of 20 the judgment debtor as shown in the transcript, certified 21 copy or memorandum of judgment filed of record is identical, 22 as to given name and surname, with the name of the party 23 interested as it appears of record. 24 If any owner or party interested, upon diligent inquiry 25 and effort, cannot be found or served with notice in the 26 county as provided in this Section, and the person in actual 27 occupancy and possession is tenant to, or in possession under 28 the owners or the parties interested in the mobile home, then 29 service of notice upon the tenant, occupant or person in 30 possession shall be deemed service upon the owners or parties 31 interested. 32 If any owner or party interested, upon diligent inquiry 33 and effort cannot be found or served with notice in the 34 county, then the person making the service shall cause a copy -67- LRB9201948SMdvam03 1 of the notice to be sent by registered or certified mail, 2 return receipt requested, to that party at his or her 3 residence, if ascertainable. 4 Section 380. Proof of service of notice; publication of 5 notice. The sheriff or coroner serving notice under Section 6 375 shall endorse his or her return thereon and file it with 7 the clerk of the circuit court and it shall be a part of the 8 court record. A special process server appointed under 9 Section 375 shall make his or her return by affidavit and 10 shall file it with the clerk of the circuit court, where it 11 shall be a part of the court record. If a sheriff, special 12 process server, or coroner to whom any notice is delivered 13 for service, neglects or refuses to make the return, the 14 purchaser or his or her assignee may petition the court to 15 enter a rule requiring the sheriff, special process server, 16 or coroner to make return of the notice on a day to be fixed 17 by the court, or to show cause on that day why he or she 18 should not be attached for contempt of the court. The 19 purchaser or assignee shall cause a written notice of the 20 rule to be served upon the sheriff, special process server, 21 or coroner. If good and sufficient cause to excuse the 22 sheriff, special process server, or coroner is not shown, the 23 court shall adjudge him or her guilty of a contempt, and 24 shall proceed to punish him as in other cases of contempt. 25 If the mobile home is located in a municipality in a 26 county with less than 3,000,000 inhabitants, the purchaser or 27 his or her assignee shall also publish a notice as to the 28 owner or party interested, in some newspaper published in the 29 municipality. If the mobile home is not in a municipality in 30 a county with less than 3,000,000 inhabitants, or if no 31 newspaper is published therein, or if the mobile home is in a 32 county with 3,000,000 or more inhabitants, the notice shall 33 be published in some newspaper in the county. If no -68- LRB9201948SMdvam03 1 newspaper is published in the county, then the notice shall 2 be published in the newspaper that is published nearest the 3 county seat of the county in which the mobile home is 4 located. If the owners and parties interested in the mobile 5 home upon diligent inquiry are unknown to the purchaser or 6 his or her assignee, the publication as to such owner or 7 party interested, may be made to unknown owners or parties 8 interested. Any notice by publication given under this 9 Section shall be given 3 times at any time after filing a 10 petition for tax certificate of title, but not less than 3 11 months nor more than 5 months prior to the expiration of the 12 period of redemption. The publication shall contain (a) 13 notice of the filing of the petition for tax certificate of 14 title, (b) the date on which the petitioner intends to make 15 application for an order on the petition that a tax 16 certificate of title issue, (c) a description of the mobile 17 home, (d) the date upon which the mobile home was sold, (e) 18 the taxes for which it was sold and (f) the date on which the 19 period of redemption will expire. The publication shall not 20 include more than one mobile home listed and sold in one 21 description, except as provided in Section 35, and except 22 that when more than one mobile home is owned by one person, 23 all of the mobile homes owned by that person may be included 24 in one notice. 25 Section 385. Mailed notice. In addition to the notice 26 required to be served not less than 3 months nor more than 5 27 months prior to the expiration of the period of redemption, 28 the purchaser or his or her assignee shall prepare and 29 deliver to the clerk of the circuit court of the county in 30 which the mobile home is located, the notice provided for in 31 this Section, together with the statutory costs for mailing 32 the notice by certified mail, return receipt requested. The 33 form of notice to be mailed by the clerk shall be identical -69- LRB9201948SMdvam03 1 in form to that provided by Section 370 for service upon 2 owners residing in the mobile home sold, except that it shall 3 bear the signature of the clerk and shall designate the 4 parties to whom it is to be mailed. The clerk may furnish 5 the form. The clerk shall promptly mail the notices 6 delivered to him or her by certified mail, return receipt 7 requested. The certificate of the clerk that he or she has 8 mailed the notices, together with the return receipts, shall 9 be filed in and made a part of the court record. The notices 10 shall be mailed to the owners of the mobile home at their 11 last known addresses, and to those persons who are entitled 12 to service of notice as occupants. 13 Section 390. Petition for certificate of title. At any 14 time within 5 months but not less than 3 months prior to the 15 expiration of the redemption period for a mobile home sold 16 pursuant to judgment and order of sale under Sections 55 17 through 65 or 200, the purchaser or his or her assignee may 18 file a petition in the circuit court in the same proceeding 19 in which the judgment and order of sale were entered, asking 20 that the court direct the county clerk to issue a tax 21 certificate of title if the mobile home is not redeemed from 22 the sale. The petition shall be accompanied by the statutory 23 filing fee. 24 Notice of filing the petition and the date on which the 25 petitioner intends to apply for an order on the petition that 26 a certificate of title be issued if the mobile home is not 27 redeemed shall be given to occupants, owners, and persons 28 interested in the mobile home as part of the notice provided 29 in Sections 370 through 385, except that only one publication 30 is required. The county clerk shall be notified of the filing 31 of the petition and any person owning or interested in the 32 mobile home may, if he or she desires, appear in the 33 proceeding. -70- LRB9201948SMdvam03 1 Section 395. Reimbursement of municipality before 2 issuance of tax certificate of title. An order for the 3 issuance of a tax certificate of title under this Act shall 4 not be entered affecting the title to or interest in any 5 mobile home in which a city, village, or incorporated town 6 has an interest under the police and welfare power by 7 advancements made from public funds, until the purchaser or 8 assignee makes reimbursement to the city, village, or 9 incorporated town of the money so advanced or the city, 10 village, or town waives its lien on the mobile home for the 11 money so advanced. However, in lieu of reimbursement or 12 waiver, the purchaser or his or her assignee may make 13 application for and the court shall order that the tax 14 purchase be set aside as a sale in error. A filing or 15 appearance fee shall not be required of a city, village, or 16 incorporated town seeking to enforce its claim under this 17 Section in a tax certificate of title proceeding. 18 Section 400. Issuance of certificate of title; 19 possession. 20 (a) If the redemption period expires and the mobile home 21 has not been redeemed and all taxes which became due and 22 payable subsequent to the sale have been paid and all 23 forfeitures and sales which occur subsequent to the sale have 24 been redeemed and the notices required by law have been given 25 and all advancements of public funds under the police power 26 made by a city, village, or town under Section 395 have been 27 paid and the petitioner has complied with all the provisions 28 of law entitling him or her to a certificate of title, the 29 court shall so find and shall enter an order directing the 30 Secretary of State on the production of the certificate of 31 purchase and a certified copy of the order, to issue to the 32 purchaser or his or her assignee a tax certificate of title. 33 The court shall insist on strict compliance with Section 370 -71- LRB9201948SMdvam03 1 through 385. Prior to the entry of an order directing the 2 issuance of a tax certificate of title, the petitioner shall 3 furnish the court with a report of proceedings of the 4 evidence received on the application for tax certificate of 5 title and the report of proceedings shall be filed and made a 6 part of the court record. 7 (b) If taxes for years prior to the year sold remain 8 delinquent at the time of the tax certificate of title 9 hearing, those delinquent taxes may be merged into the tax 10 certificate of title if the court determines that all other 11 requirements for receiving an order directing the issuance of 12 the tax certificate of title are fulfilled and makes a 13 further determination under either paragraph (1) or (2). 14 (1) Incomplete estimate. 15 (A) The mobile home in question was purchased 16 at an annual sale; and 17 (B) the statement and estimate of forfeited 18 taxes furnished by the county clerk pursuant to 19 Section 175 failed to include all delinquent taxes 20 as of the date of that estimate's issuance. 21 (2) Vacating order. 22 (A) The petitioner furnishes the court with a 23 certified copy of an order vacating a prior sale for 24 the subject mobile home; 25 (B) the order vacating the sale was entered 26 after the date of purchase for the subject taxes; 27 (C) the sale in error was granted pursuant to 28 paragraphs (1), (2), or (4) of subsection (b) of 29 Section 255 or Section 395; and 30 (D) the tax purchaser who received the sale in 31 error has no affiliation, direct or indirect, with 32 the petitioner in the present proceeding and that 33 petitioner has signed an affidavit attesting to the 34 lack of affiliation. -72- LRB9201948SMdvam03 1 If delinquent taxes are merged into the tax certificate of 2 title pursuant to this subsection, a declaration to that 3 effect shall be included in the order directing issuance of 4 the tax certificate of title. Nothing contained in this 5 Section shall relieve any owner liable for delinquent mobile 6 home taxes under the Mobile Home Local Services Tax Act from 7 the payment of the taxes that have been merged into the title 8 upon issuance of the tax certificate of title. 9 (c) Upon application the court shall, enter an order to 10 place the tax certificate of title grantee in possession of 11 the mobile home and may enter orders and grant relief as may 12 be necessary or desirable to maintain the grantee in 13 possession. 14 Section 402. Mobile homes located in manufactured home 15 community; requirements. The person who acquires a 16 certificate of title under Section 400 for a mobile home 17 located on a lot in a manufactured home community is liable 18 for lot rent (at the prevailing rate) beginning on the day 19 the certificate of title is issued and shall either (i) 20 qualify for tenancy in the manufactured home community in 21 accordance with the community's normal tenant qualification 22 and screening procedures or (ii) remove the mobile home from 23 the lot not later than 30 days after the date the certificate 24 of title is issued. 25 Section 405. Tax certificate of title incontestable 26 unless order appealed or relief petitioned. Tax certificates 27 of title issued under Section 395 are incontestable except by 28 appeal from the order of the court directing the county clerk 29 to issue the tax certificate of title. However, relief from 30 such order may be had under Section 2-1401 of the Code of 31 Civil Procedure in the same manner and to the same extent as 32 may be had under that Section with respect to final orders -73- LRB9201948SMdvam03 1 and judgments in other proceedings. The grounds for relief 2 under Section 2-1401 shall be limited to: 3 (1) proof that the taxes were paid prior to sale; 4 (2) proof that the mobile home was exempt from taxation; 5 (3) proof by clear and convincing evidence that the tax 6 certificate of title had been procured by fraud or deception 7 by the tax purchaser or his or her assignee; or 8 (4) proof by a person or party holding a recorded 9 ownership or other recorded interest in the mobile home that 10 he or she was not named as a party in the publication notice 11 as set forth in Section 380, and that the tax purchaser or 12 his or her assignee did not make a diligent inquiry and 13 effort to serve that person or party with the notices 14 required by Sections 370 through 390. 15 In cases of the sale of a mobile home in counties with 16 3,000,000 or more inhabitants, a tax certificate of title may 17 also be voided by the court upon petition, filed not more 18 than 3 months after an order for tax certificate of title was 19 entered, if the court finds that the mobile home was owner 20 occupied on the expiration date of the period of redemption 21 and that the order for certificate of title was effectuated 22 pursuant to a negligent or willful error made by an employee 23 of the county clerk or county collector during the period of 24 redemption from the sale that was reasonably relied upon to 25 the detriment of any person having a redeemable interest. In 26 such a case, the tax purchaser shall be entitled to the 27 original amount required to redeem the mobile home plus 28 interest from the sale as of the last date of redemption 29 together with costs actually expended subsequent to the 30 expiration of the period of redemption and reasonable 31 attorney's fees, all of which shall be dispensed from the 32 fund created by Section 235. In those cases of error where 33 the court vacates the tax certificate of title, it may award 34 the petitioner reasonable attorney's fees and court costs -74- LRB9201948SMdvam03 1 actually expended, payable from that fund. The court hearing 2 a petition filed under this Section or Section 2-1401 of the 3 Act of Civil Procedure may concurrently hear a petition filed 4 under Section 235 and may grant relief under either Section. 5 Section 410. Denial of certificate of title. If the court 6 refuses to enter an order directing the Secretary of State to 7 execute and deliver the tax certificate of title, because of 8 the failure of the purchaser to fulfill any of the above 9 provisions, and if the purchaser, or his or her assignee has 10 made a bona fide attempt to comply with the statutory 11 requirements for the issuance of the tax certificate of 12 title, it shall order the return of the purchase price, and 13 subsequent taxes and posted costs forthwith, as in case of 14 sales in error, except that no interest shall be paid. 15 Section 412. Tax certificate of titles to convey 16 merchantable title. This Section shall be liberally 17 construed so that tax certificate of titles shall convey 18 merchantable title. 19 Section 415. Form of certificate of title. A tax 20 certificate of title executed by the Secretary of State vests 21 in the grantee the certificate of title of the mobile home 22 therein described without further acknowledgment or evidence 23 of the conveyance. The conveyance shall be substantially in 24 the following form: 25 At a public sale of mobile homes for the nonpayment of 26 taxes, held in the .... County, on (insert date), the 27 following described mobile home was sold: (here place 28 description of mobile home conveyed). The mobile home not 29 having been redeemed from the sale, and it appearing that the 30 holder of the certificate of purchase of the mobile home has 31 complied with the laws of the State of Illinois necessary to -75- LRB9201948SMdvam03 1 entitle (insert him, her or them) to a certificate of title 2 of the mobile home: I ...., (Secretary of State official) 3 ...., in consideration of the mobile home and by virtue of 4 the statutes of the State of Illinois in such cases provided, 5 issue a certificate of title to .... for the mobile home 6 described above. 7 Dated (insert date). 8 Signature of .................... 9 (Secretary of State) 10 Section 420. Certificate of title; prima facie evidence 11 of regularity of sale. 12 (a) As to the mobile home conveyed therein, tax 13 certificates of title executed by the Secretary of State are 14 prima facie evidence of the following facts in all 15 controversies and suits in relation to the rights of the tax 16 certificate of title grantee and his or her heirs or assigns: 17 (1) the mobile home conveyed was subject to 18 taxation at the time the tax was charged and was listed 19 and charged in the time and manner required by law; 20 (2) the taxes were not paid at any time before the 21 sale; 22 (3) the mobile home was advertised for sale in the 23 manner and for the length of time required by law; 24 (4) the mobile home was sold for taxes as stated in 25 the certificate of title; 26 (5) the sale was conducted in the manner required 27 by law; 28 (6) the mobile home conveyed was not redeemed from 29 the sale within the time permitted by law; 30 (7) the grantee in the certificate of title was the 31 purchaser or assignee of the purchaser. 32 (b) Any order for the sale of a mobile home for 33 delinquent taxes, except as otherwise provided in this -76- LRB9201948SMdvam03 1 Section, shall estop all parties from raising any objections 2 to the order or to a tax certificate of title based thereon, 3 which existed at or before the rendition of the order, and 4 which could have been presented as a defense to the 5 application for the order. The order itself is conclusive 6 evidence of its regularity and validity in all collateral 7 proceedings, except in cases where the tax was paid prior to 8 the sale or the mobile home was exempt from taxes. 9 Section 425. Order of court setting aside tax 10 certificate of title; payments to holder of certificate of 11 title. 12 (a) Any order of court vacating an order directing the 13 Secretary of State to issue a tax certificate of title based 14 upon a finding that the mobile home was not subject to 15 taxation, or that the taxes had been paid prior to the sale 16 of the mobile home, or that the tax sale was otherwise void, 17 shall declare the tax sale to be a sale in error pursuant to 18 Section 255 of this Act. The order shall direct the county 19 collector to refund to the tax certificate of title grantee 20 or his or her successors and assigns (or, if a tax 21 certificate of title has not yet issued, the holder of the 22 certificate of purchase) the following amounts: 23 (1) all taxes purchased, paid, or redeemed by the 24 tax purchaser or his or her assignee, or by the tax 25 certificate of title grantee or his or her successors and 26 assigns, whether before or after entry of the order for 27 tax certificate of title, with interest at the rate of 1% 28 per month from the date each amount was paid until the 29 date of payment pursuant to this Section; 30 (2) all costs paid and posted to the judgment 31 record and not included in paragraph (1) of this 32 subsection (a); and 33 (3) court reporter fees for the hearing on the -77- LRB9201948SMdvam03 1 application for tax certificate of title and transcript 2 thereof, cost of certification of tax certificate of 3 title order, cost of issuance of tax certificate of 4 title, and cost of transferring certificate of title to 5 the tax purchaser. 6 (b) Except in those cases described in subsection (a) of 7 this Section, and unless the court on motion of the tax 8 certificate of title petitioner extends the redemption period 9 to a date not later than 3 years from the date of sale, any 10 order of court finding that an order directing the Secretary 11 of State to issue a tax certificate of title should be 12 vacated shall direct the party who successfully contested the 13 entry of the order to pay to the tax certificate of title 14 grantee or his or her successors and assigns (or, if a tax 15 certificate of title has not yet issued, the holder of the 16 certificate) within 90 days after the date of the finding: 17 (1) the amount necessary to redeem the mobile home 18 from the sale as of the last day of the period of 19 redemption, except that, if the sale is a scavenger sale 20 pursuant to Section 200 of this Act, the redemption 21 amount shall not include an amount equal to all 22 delinquent taxes on such mobile home which taxes were 23 delinquent at the time of sale; and 24 (2) amounts in satisfaction of municipal liens paid 25 by the tax purchaser or his or her assignee, and the 26 amounts specified in paragraphs (1) and (3) of subsection 27 (a) of this Section, to the extent the amounts are not 28 included in paragraph (1) of this subsection (b). 29 If the payment is not made within the 90-day period, the 30 petition to vacate the order directing the Secretary of State 31 to issue a tax certificate of title shall be denied with 32 prejudice, and the order directing the Secretary of State to 33 issue a tax certificate of title shall remain in full force 34 and effect. No final order vacating any order directing the -78- LRB9201948SMdvam03 1 Secretary of State to issue a tax certificate of title shall 2 be entered pursuant to this subsection (b) until the payment 3 has been made. 4 Section 430. Failure to timely transfer certificate of 5 title; tax certificate of title is void. Unless the holder 6 of the certificate purchased at any tax sale under this Act 7 transfers the certificate of title within one year from and 8 after the time for redemption expires, the certificate of 9 purchase or order for tax certificate of title, and the sale 10 on which it is based, shall, after the expiration of the one 11 year period, be absolutely void with no right to 12 reimbursement. If the holder of the certificate of purchase 13 is prevented from obtaining a certificate of title by 14 injunction or order of any court, or by the refusal or 15 inability of any court to act upon the application for a tax 16 certificate of title, or by the refusal of the Secretary of 17 State to execute the same certificate of title, the time he 18 or she is so prevented shall be excluded from computation of 19 the one year period. Certificates of purchase and orders for 20 tax certificates of title executed by the court shall recite 21 the qualifications required in this Section. 22 Division 900. Amendatory provisions 23 Section 905. The Mobile Home Local Services Tax Act is 24 amended by changing Sections 6, 8, 9, and 10.1 as follows: 25 (35 ILCS 515/6) (from Ch. 120, par. 1206) 26 Sec. 6. Computation, certification, and distribution of 27 tax. Except as otherwise provided in this Section, within 60 28 days of receipt of each registration form, the county clerk 29 or, in counties in which a county assessor is elected 30 pursuant to Section 3-45 of the Property Tax Code, the county -79- LRB9201948SMdvam03 1 assessor shall compute the tax due, as provided in Section 3, 2 and certify the tax to the county treasurer who shall mail 3 the tax bill to the owner of such mobile home at the time he 4 receives the certification or on the annual billing date, 5 whichever occurs later. If the registration form is 6 accompanied by a receipt for privilege taxes paid in Illinois 7 for the current tax year, no further privilege tax shall be 8 imposed for the remainder of the current tax year. If the 9 mobile home is initially harbored after the annual liability 10 date, as provided in Section 3 of this Act, the county clerk 11 or county assessor shall reduce such tax 1/12 for each month 12 that has passed since such annual liability date. A mobile 13 home harbored after the first day of such month shall be 14 considered to have been harbored for the entire month for the 15 purposes of this Section. Thereafter, for taxable years 16 prior to taxable year 2002, except for the year 1976, the 17 county clerk or county assessor shall compute such tax as of 18 the first day of June of each year and certify the tax to the 19 county treasurer. For taxable year 2002 and thereafter, the 20 county clerk or county assessor shall compute the tax as of 21 the first day of March of each year and certify the tax to 22 the county treasurer. Such tax shall be due and payable to 23 the county treasurer within 60 days after the treasurer mails 24 the tax bill to the address of record. The county treasurer 25 shall distribute such taxes to the local taxing districts 26 within the boundaries of which such mobile homes are located, 27 in the same proportion as the property taxes collectible for 28 each such taxing district in the prior year. 29 In order to effect the change of the annual billing date 30 and the date of liability, provided for by this amendatory 31 Act of 1975, the county clerk shall compute such tax as of 32 July 1, 1976, for the 1/2 year period from July 1, 1976, 33 through December 31, 1976, at 1/2 the amount of the annual 34 tax. The tax for such period shall be certified, billed, -80- LRB9201948SMdvam03 1 collected and distributed in the same manner as is provided 2 in this Section as taxes for a full year, and shall be 3 subject to a proportionate reduction if the mobile home is 4 initially harbored after July 1, 1976 and before January 1, 5 1977. 6 (Source: P.A. 88-670, eff. 12-2-94.) 7 (35 ILCS 515/8) (from Ch. 120, par. 1208) 8 Sec. 8. Failure to pay tax; lien. If any local services 9 tax imposed by this Act is not paid when due, the county 10 treasurer of the county in which the mobile home is located 11 shall have a lien on the mobile home for the amount of the 12 tax, addition to the tax, penalty and interest due. The 13 treasurer shall notify the taxpayer in writing of the 14 existence of the lien. Such lien shall terminate (i) unless 15 the county treasurer files with the county recorder of the 16 county in which the mobile home is located a notice of lien,17 within one year of such tax due date or (ii) if the county 18 treasurer applies for judgment and order of sale for 19 delinquent taxes on mobile homes pursuant to the provisions 20 of the Mobile Home Local Services Tax Enforcement Act and the 21 taxes are sold. From the time of the filing, the amount set 22 forth in the certificate also constitutes a lien upon all 23 property of the taxpayer then owned by him or thereafter 24 acquired by him in the period before the expiration of the 25 lien. Such liens have the same force, effect and priority as 26 a judgment lien and continue for 10 years from the date of 27 the recording unless sooner released or otherwise discharged. 28 The county treasurer may, at any time, release all or any 29 portion of the property subject to any lien provided for in 30 this Act or subordinate the lien to other liens if he 31 determines that the taxes are sufficiently secured by a lien 32 or other property of the taxpayer or that the release or 33 subordination of the lien will not endanger or jeopardize the -81- LRB9201948SMdvam03 1 collection of the taxes. 2 If the owner of a mobile home upon which the tax has not 3 been paid does not make payment within 6 months after a lien 4 has been filed, civil action may be instituted by the 5 collector for the amount of the tax, plus interest, penalties 6 and costs. If sale of the property is ordered, the court may 7 direct the sale to be made in cash or on such terms as it may 8 deem in the best interests of all parties. The court may 9 direct that such sale be held by the sheriff or in open 10 court. 11 (Source: P.A. 83-871.) 12 (35 ILCS 515/9) (from Ch. 120, par. 1209) 13 Sec. 9. Additional charge for delinquent taxes; penalty 14 for fraud. For taxable years prior to 2002, if any local 15 services tax, or part thereof, imposed by this Act is not 16 paid on or before the due date for such tax, interest on such 17 amount at the rate of 1 1/2% per month shall be paid for the 18 period from such due date to the date of payment of such 19 amount. For taxable year 2002 and thereafter, if any local 20 services tax, or part thereof, imposed by this Act is not 21 paid on or before the due date for such tax, the taxpayer 22 shall be required to pay an additional $100. If such failure 23 to pay such tax is the result of fraud, there shall be added 24 to the tax as a penalty an amount equal to 50% of the 25 deficiency. 26 (Source: P.A. 83-546.) 27 (35 ILCS 515/10.1) (from Ch. 120, par. 1210.1) 28 Sec. 10.1. Notice to assessor of ownership change. An 29 operator of a mobile home park licensed under the provisions 30 of the Mobile Home Park Act and any land owner on which an 31 inhabited mobile home is located"An Act to provide for,32license and regulate mobile homes and mobile home parks and-82- LRB9201948SMdvam03 1to repeal an Act named herein", approved September 8, 1971,2as amended,shall notify the township assessor, if any, or 3 the Supervisor of Assessments or county assessor if there is 4 no township assessor, or the county assessor in those 5 counties in which a county assessor is elected pursuant to 6 Section 3-45 of the Property Tax Code, when a change in 7 ownership occurs in a mobile home located in such a park or 8 on such land. Such notification shall include the same 9 information for the new owner as that contained in the 10 registration form required of mobile home park operators and 11 mobile home owners by Section 4 of this Act. 12 (Source: P.A. 88-670, eff. 12-2-94.) 13 Section 910. The Illinois Vehicle Code is amended by 14 changing Section 3-114 as follows: 15 (625 ILCS 5/3-114) (from Ch. 95 1/2, par. 3-114) 16 (Text of Section before amendment by P.A. 91-893) 17 Sec. 3-114. Transfer by operation of law. 18 (a) If the interest of an owner in a vehicle passes to 19 another other than by voluntary transfer, the transferee 20 shall, except as provided in paragraph (b), promptly mail or 21 deliver within 20 days to the Secretary of State the last 22 certificate of title, if available, proof of the transfer, 23 and his application for a new certificate in the form the 24 Secretary of State prescribes. It shall be unlawful for any 25 person having possession of a certificate of title for a 26 motor vehicle, semi-trailer, or house car by reason of his 27 having a lien or encumbrance on such vehicle, to fail or 28 refuse to deliver such certificate to the owner, upon the 29 satisfaction or discharge of the lien or encumbrance, 30 indicated upon such certificate of title. 31 (b) If the interest of an owner in a vehicle passes to 32 another under the provisions of the Small Estates provisions -83- LRB9201948SMdvam03 1 of the Probate Act of 1975 the transferee shall promptly mail 2 or deliver to the Secretary of State, within 120 days, the 3 last certificate of title, if available, the documentation 4 required under the provisions of the Probate Act of 1975, and 5 an application for certificate of title. The Small Estate 6 Affidavit form shall be furnished by the Secretary of State. 7 The transfer may be to the transferee or to the nominee of 8 the transferee. 9 (c) If the interest of an owner in a vehicle passes to 10 another under other provisions of the Probate Act of 1975, as 11 amended, and the transfer is made by a representative or 12 guardian, such transferee shall promptly mail or deliver to 13 the Secretary of State, the last certificate of title, if 14 available, and a certified copy of the letters of office or 15 guardianship, and an application for certificate of title. 16 Such application shall be made before the estate is closed. 17 The transfer may be to the transferee or to the nominee of 18 the transferee. 19 (d) If the interest of an owner in joint tenancy passes 20 to the other joint tenant with survivorship rights as 21 provided by law, the transferee shall promptly mail or 22 deliver to the Secretary of State, the last certificate of 23 title, if available, proof of death of the one joint tenant 24 and survivorship of the surviving joint tenant, and an 25 application for certificate of title. Such application shall 26 be made within 120 days after the death of the joint tenant. 27 The transfer may be to the transferee or to the nominee of 28 the transferee. 29 (e) The Secretary of State shall transfer a decedent's 30 vehicle title to any legatee, representative or heir of the 31 decedent who submits to the Secretary a death certificate and 32 an affidavit by an attorney at law on the letterhead 33 stationery of the attorney at law stating the facts of the 34 transfer. -84- LRB9201948SMdvam03 1 (f) Repossession with assignment of title. In all cases 2 wherein a lienholder has repossessed a vehicle by other than 3 judicial process and holds it for resale under a security 4 agreement, and the owner of record has executed an assignment 5 of the existing certificate of title after default, the 6 lienholder may proceed to sell or otherwise dispose of the 7 vehicle as authorized under the Uniform Commercial Code. 8 Upon selling the vehicle to another person, the lienholder 9 need not send the certificate of title to the Secretary of 10 State, but shall promptly and within 20 days mail or deliver 11 to the purchaser as transferee the existing certificate of 12 title for the repossessed vehicle, reflecting the release of 13 the lienholder's security interest in the vehicle. The 14 application for a certificate of title made by the purchaser 15 shall comply with subsection (a) of Section 3-104 and be 16 accompanied by the existing certificate of title for the 17 repossessed vehicle. The lienholder shall execute the 18 assignment and warranty of title showing the name and address 19 of the purchaser in the spaces provided therefor on the 20 certificate of title or as the Secretary of State prescribes. 21 The lienholder shall complete the assignment of title in the 22 certificate of title to reflect the transfer of the vehicle 23 to the lienholder and also a reassignment to reflect the 24 transfer from the lienholder to the purchaser. For this 25 purpose, the lienholder is specifically authorized to 26 complete and execute the space reserved in the certificate of 27 title for a dealer reassignment, notwithstanding that the 28 lienholder is not a licensed dealer. Nothing herein shall be 29 construed to mean that the lienholder is taking title to the 30 repossessed vehicle for purposes of liability for retailer 31 occupation, vehicle use, or other tax with respect to the 32 proceeds from the repossession sale. Delivery of the 33 existing certificate of title to the purchaser shall be 34 deemed disclosure to the purchaser of the owner of the -85- LRB9201948SMdvam03 1 vehicle. 2 (f-5) Repossession without assignment of title. In all 3 cases wherein a lienholder has repossessed a vehicle by other 4 than judicial process and holds it for resale under a 5 security agreement, and the owner of record has not executed 6 an assignment of the existing certificate of title, the 7 lienholder shall comply with the following provisions: 8 (1) Prior to sale, the lienholder shall deliver or 9 mail to the owner at the owner's last known address and 10 to any other lienholder of record, a notice of redemption 11 setting forth the following information: (i) the name of 12 the owner of record and in bold type at or near the top 13 of the notice a statement that the owner's vehicle was 14 repossessed on a specified date for failure to make 15 payments on the loan (or other reason), (ii) a 16 description of the vehicle subject to the lien sufficient 17 to identify it, (iii) the right of the owner to redeem 18 the vehicle, (iv) the lienholder's intent to sell or 19 otherwise dispose of the vehicle after the expiration of 20 21 days from the date of mailing or delivery of the 21 notice, and (v) the name, address, and telephone number 22 of the lienholder from whom information may be obtained 23 concerning the amount due to redeem the vehicle and from 24 whom the vehicle may be redeemed under Section 9-506 of 25 the Uniform Commercial Code. At the lienholder's option, 26 the information required to be set forth in this notice 27 of redemption may be made a part of or accompany the 28 notification of sale or other disposition required under 29 subsection (3) of Section 9-504 of the Uniform Commercial 30 Code, but none of the information required by this notice 31 shall be construed to impose any requirement under 32 Article 9 of the Uniform Commercial Code. 33 (2) With respect to the repossession of a vehicle 34 used primarily for personal, family, or household -86- LRB9201948SMdvam03 1 purposes, the lienholder shall also deliver or mail to 2 the owner at the owner's last known address an affidavit 3 of defense. The affidavit of defense shall accompany the 4 notice of redemption required in subdivision (f-5)(1) of 5 this Section. The affidavit of defense shall (i) identify 6 the lienholder, owner, and the vehicle; (ii) provide 7 space for the owner to state the defense claimed by the 8 owner; and (iii) include an acknowledgment by the owner 9 that the owner may be liable to the lienholder for fees, 10 charges, and costs incurred by the lienholder in 11 establishing the insufficiency or invalidity of the 12 owner's defense. To stop the transfer of title, the 13 affidavit of defense must be received by the lienholder 14 no later than 21 days after the date of mailing or 15 delivery of the notice required in subdivision (f-5)(1) 16 of this Section. If the lienholder receives the affidavit 17 from the owner in a timely manner, the lienholder must 18 apply to a court of competent jurisdiction to determine 19 if the lienholder is entitled to possession of the 20 vehicle. 21 (3) Upon selling the vehicle to another person, the 22 lienholder need not send the certificate of title to the 23 Secretary of State, but shall promptly and within 20 days 24 mail or deliver to the purchaser as transferee (i) the 25 existing certificate of title for the repossessed 26 vehicle, reflecting the release of the lienholder's 27 security interest in the vehicle; and (ii) an affidavit 28 of repossession made by or on behalf of the lienholder 29 which provides the following information: that the 30 vehicle was repossessed, a description of the vehicle 31 sufficient to identify it, whether the vehicle has been 32 damaged in excess of 33 1/3% of its fair market value as 33 required under subdivision (b)(3) of Section 3-117.1, 34 that the owner and any other lienholder of record were -87- LRB9201948SMdvam03 1 given the notice required in subdivision (f-5)(1) of this 2 Section, that the owner of record was given the affidavit 3 of defense required in subdivision (f-5)(2) of this 4 Section, that the interest of the owner was lawfully 5 terminated or sold pursuant to the terms of the security 6 agreement, and the purchaser's name and address. If the 7 vehicle is damaged in excess of 33 1/3% of its fair 8 market value, the lienholder shall make application for a 9 salvage certificate under Section 3-117.1 and transfer 10 the vehicle to a person eligible to receive assignments 11 of salvage certificates identified in Section 3-118. 12 (4) The application for a certificate of title made 13 by the purchaser shall comply with subsection (a) of 14 Section 3-104 and be accompanied by the affidavit of 15 repossession furnished by the lienholder and the existing 16 certificate of title for the repossessed vehicle. The 17 lienholder shall execute the assignment and warranty of 18 title showing the name and address of the purchaser in 19 the spaces provided therefor on the certificate of title 20 or as the Secretary of State prescribes. The lienholder 21 shall complete the assignment of title in the certificate 22 of title to reflect the transfer of the vehicle to the 23 lienholder and also a reassignment to reflect the 24 transfer from the lienholder to the purchaser. For this 25 purpose, the lienholder is specifically authorized to 26 execute the assignment on behalf of the owner as seller 27 if the owner has not done so and to complete and execute 28 the space reserved in the certificate of title for a 29 dealer reassignment, notwithstanding that the lienholder 30 is not a licensed dealer. Nothing herein shall be 31 construed to mean that the lienholder is taking title to 32 the repossessed vehicle for purposes of liability for 33 retailer occupation, vehicle use, or other tax with 34 respect to the proceeds from the repossession sale. -88- LRB9201948SMdvam03 1 Delivery of the existing certificate of title to the 2 purchaser shall be deemed disclosure to the purchaser of 3 the owner of the vehicle. In the event the lienholder 4 does not hold the certificate of title for the 5 repossessed vehicle, the lienholder shall make 6 application for and may obtain a new certificate of title 7 in the name of the lienholder upon furnishing information 8 satisfactory to the Secretary of State. Upon receiving 9 the new certificate of title, the lienholder may proceed 10 with the sale described in subdivision (f-5)(3), except 11 that upon selling the vehicle the lienholder shall 12 promptly and within 20 days mail or deliver to the 13 purchaser the new certificate of title reflecting the 14 assignment and transfer of title to the purchaser. 15 (5) Neither the lienholder nor the owner shall file 16 with the Office of the Secretary of State the notice of 17 redemption or affidavit of defense described in 18 subdivisions (f-5)(1) and (f-5)(2) of this Section. The 19 Office of the Secretary of State shall not determine the 20 merits of an owner's affidavit of defense, nor consider 21 any allegations or assertions regarding the validity or 22 invalidity of a lienholder's claim to the vehicle or an 23 owner's asserted defenses to the repossession action. 24 (f-7) Notice of reinstatement in certain cases. 25 (1) If, at the time of repossession by a lienholder 26 that is seeking to transfer title pursuant to subsection 27 (f-5), the owner has paid an amount equal to 30% or more 28 of the deferred payment price or total of payments due, 29 the owner may, within 21 days of the date of 30 repossession, reinstate the contract or loan agreement 31 and recover the vehicle from the lienholder by tendering 32 in a lump sum (i) the total of all unpaid amounts, 33 including any unpaid delinquency or deferral charges due 34 at the date of reinstatement, without acceleration; and -89- LRB9201948SMdvam03 1 (ii) performance necessary to cure any default other than 2 nonpayment of the amounts due; and (iii) all reasonable 3 costs and fees incurred by the lienholder in retaking, 4 holding, and preparing the vehicle for disposition and in 5 arranging for the sale of the vehicle. Reasonable costs 6 and fees incurred by the lienholder include without 7 limitation repossession and storage expenses and, if 8 authorized by the contract or loan agreement, reasonable 9 attorneys' fees and collection agency charges. 10 (2) Tender of payment and performance pursuant to 11 this limited right of reinstatement restores to the owner 12 his rights under the contract or loan agreement as though 13 no default had occurred. The owner has the right to 14 reinstate the contract or loan agreement and recover the 15 vehicle from the lienholder only once under this 16 subsection. The lienholder may, in the lienholder's sole 17 discretion, extend the period during which the owner may 18 reinstate the contract or loan agreement and recover the 19 vehicle beyond the 21 days allowed under this subsection, 20 and the extension shall not subject the lienholder to 21 liability to the owner under the laws of this State. 22 (3) The lienholder shall deliver or mail written 23 notice to the owner at the owner's last known address, 24 within 3 business days of the date of repossession, of 25 the owner's right to reinstate the contract or loan 26 agreement and recover the vehicle pursuant to the limited 27 right of reinstatement described in this subsection. At 28 the lienholder's option, the information required to be 29 set forth in this notice of reinstatement may be made 30 part of or accompany the notice of redemption required in 31 subdivision (f-5)(1) of this Section and the notification 32 of sale or other disposition required under subsection 33 (3) of Section 9-504 of the Uniform Commercial Code, but 34 none of the information required by this notice of -90- LRB9201948SMdvam03 1 reinstatement shall be construed to impose any 2 requirement under Article 9 of the Uniform Commercial 3 Code. 4 (4) The reinstatement period, if applicable, and 5 the redemption period described in subdivision (f-5)(1) 6 of this Section, shall run concurrently if the 7 information required to be set forth in the notice of 8 reinstatement is part of or accompanies the notice of 9 redemption. In any event, the 21 day redemption period 10 described in subdivision (f-5)(1) of this Section shall 11 commence on the date of mailing or delivery to the owner 12 of the information required to be set forth in the notice 13 of redemption, and the 21 day reinstatement period 14 described in this subdivision, if applicable, shall 15 commence on the date of mailing or delivery to the owner 16 of the information required to be set forth in the notice 17 of reinstatement. 18 (5) The Office of the Secretary of State shall not 19 determine the merits of an owner's claim of right to 20 reinstatement, nor consider any allegations or assertions 21 regarding the validity or invalidity of a lienholder's 22 claim to the vehicle or an owner's asserted right to 23 reinstatement. Where a lienholder is subject to 24 licensing and regulatory supervision by the State of 25 Illinois, the lienholder shall be subject to all of the 26 powers and authority of the lienholder's primary State 27 regulator to enforce compliance with the procedures set 28 forth in this subsection (f-7). 29 (f-10) Repossession by judicial process. In all cases 30 wherein a lienholder has repossessed a vehicle by judicial 31 process and holds it for resale under a security agreement, 32 order for replevin, or other court order establishing the 33 lienholder's right to possession of the vehicle, the 34 lienholder may proceed to sell or otherwise dispose of the -91- LRB9201948SMdvam03 1 vehicle as authorized under the Uniform Commercial Code or 2 the court order. Upon selling the vehicle to another person, 3 the lienholder need not send the certificate of title to the 4 Secretary of State, but shall promptly and within 20 days 5 mail or deliver to the purchaser as transferee (i) the 6 existing certificate of title for the repossessed vehicle 7 reflecting the release of the lienholder's security interest 8 in the vehicle; (ii) a certified copy of the court order; and 9 (iii) a bill of sale identifying the new owner's name and 10 address and the year, make, model, and vehicle identification 11 number of the vehicle. The application for a certificate of 12 title made by the purchaser shall comply with subsection (a) 13 of Section 3-104 and be accompanied by the certified copy of 14 the court order furnished by the lienholder and the existing 15 certificate of title for the repossessed vehicle. The 16 lienholder shall execute the assignment and warranty of title 17 showing the name and address of the purchaser in the spaces 18 provided therefor on the certificate of title or as the 19 Secretary of State prescribes. The lienholder shall complete 20 the assignment of title in the certificate of title to 21 reflect the transfer of the vehicle to the lienholder and 22 also a reassignment to reflect the transfer from the 23 lienholder to the purchaser. For this purpose, the 24 lienholder is specifically authorized to execute the 25 assignment on behalf of the owner as seller if the owner has 26 not done so and to complete and execute the space reserved in 27 the certificate of title for a dealer reassignment, 28 notwithstanding that the lienholder is not a licensed dealer. 29 Nothing herein shall be construed to mean that the lienholder 30 is taking title to the repossessed vehicle for purposes of 31 liability for retailer occupation, vehicle use, or other tax 32 with respect to the proceeds from the repossession sale. 33 Delivery of the existing certificate of title to the 34 purchaser shall be deemed disclosure to the purchaser of the -92- LRB9201948SMdvam03 1 owner of the vehicle. In the event the lienholder does not 2 hold the certificate of title for the repossessed vehicle, 3 the lienholder shall make application for and may obtain a 4 new certificate of title in the name of the lienholder upon 5 furnishing information satisfactory to the Secretary of 6 State. Upon receiving the new certificate of title, the 7 lienholder may proceed with the sale described in this 8 subsection, except that upon selling the vehicle the 9 lienholder shall promptly and within 20 days mail or deliver 10 to the purchaser the new certificate of title reflecting the 11 assignment and transfer of title to the purchaser. 12 (f-15) The Secretary of State shall not issue a 13 certificate of title to a purchaser under subsection (f), 14 (f-5), or (f-10) of this Section, unless the person from whom 15 the vehicle has been repossessed by the lienholder is shown 16 to be the last registered owner of the motor vehicle. The 17 Secretary of State may provide by rule for the standards to 18 be followed by a lienholder in assigning and transferring 19 certificates of title with respect to repossessed vehicles. 20 (f-20) If applying for a salvage certificate or a 21 junking certificate, the lienholder shall within 20 days make 22 an application to the Secretary of State for a salvage 23 certificate or a junking certificate, as set forth in this 24 Code. The Secretary of State shall not issue a salvage 25 certificate or a junking certificate to such lienholder 26 unless the person from whom such vehicle has been repossessed 27 is shown to be the last registered owner of such motor 28 vehicle and such lienholder establishes to the satisfaction 29 of the Secretary of State that he is entitled to such salvage 30 certificate or junking certificate. The Secretary of State 31 may provide by rule for the standards to be followed by a 32 lienholder in order to obtain a salvage certificate or 33 junking certificate for a repossessed vehicle. 34 (g) A person holding a certificate of title whose -93- LRB9201948SMdvam03 1 interest in the vehicle has been extinguished or transferred 2 other than by voluntary transfer shall mail or deliver the 3 certificate, within 20 days upon request of the Secretary of 4 State. The delivery of the certificate pursuant to the 5 request of the Secretary of State does not affect the rights 6 of the person surrendering the certificate, and the action of 7 the Secretary of State in issuing a new certificate of title 8 as provided herein is not conclusive upon the rights of an 9 owner or lienholder named in the old certificate. 10 (h) The Secretary of State may decline to process any 11 application for a transfer of an interest in a vehicle 12 hereunder if any fees or taxes due under this Act from the 13 transferor or the transferee have not been paid upon 14 reasonable notice and demand. 15 (i) The Secretary of State shall not be held civilly or 16 criminally liable to any person because any purported 17 transferor may not have had the power or authority to make a 18 transfer of any interest in any vehicle or because a 19 certificate of title issued in error is subsequently used to 20 commit a fraudulent act. 21 (Source: P.A. 90-212, eff. 1-1-98; 90-665, eff. 1-1-99.) 22 (Text of Section after amendment by P.A. 91-893) 23 Sec. 3-114. Transfer by operation of law. 24 (a) If the interest of an owner in a vehicle passes to 25 another other than by voluntary transfer, the transferee 26 shall, except as provided in paragraph (b), promptly mail or 27 deliver within 20 days to the Secretary of State the last 28 certificate of title, if available, proof of the transfer, 29 and his application for a new certificate in the form the 30 Secretary of State prescribes. It shall be unlawful for any 31 person having possession of a certificate of title for a 32 motor vehicle, semi-trailer, or house car by reason of his 33 having a lien or encumbrance on such vehicle, to fail or 34 refuse to deliver such certificate to the owner, upon the -94- LRB9201948SMdvam03 1 satisfaction or discharge of the lien or encumbrance, 2 indicated upon such certificate of title. 3 (b) If the interest of an owner in a vehicle passes to 4 another under the provisions of the Small Estates provisions 5 of the Probate Act of 1975 the transferee shall promptly mail 6 or deliver to the Secretary of State, within 120 days, the 7 last certificate of title, if available, the documentation 8 required under the provisions of the Probate Act of 1975, and 9 an application for certificate of title. The Small Estate 10 Affidavit form shall be furnished by the Secretary of State. 11 The transfer may be to the transferee or to the nominee of 12 the transferee. 13 (c) If the interest of an owner in a vehicle passes to 14 another under other provisions of the Probate Act of 1975, as 15 amended, and the transfer is made by a representative or 16 guardian, such transferee shall promptly mail or deliver to 17 the Secretary of State, the last certificate of title, if 18 available, and a certified copy of the letters of office or 19 guardianship, and an application for certificate of title. 20 Such application shall be made before the estate is closed. 21 The transfer may be to the transferee or to the nominee of 22 the transferee. 23 (d) If the interest of an owner in joint tenancy passes 24 to the other joint tenant with survivorship rights as 25 provided by law, the transferee shall promptly mail or 26 deliver to the Secretary of State, the last certificate of 27 title, if available, proof of death of the one joint tenant 28 and survivorship of the surviving joint tenant, and an 29 application for certificate of title. Such application shall 30 be made within 120 days after the death of the joint tenant. 31 The transfer may be to the transferee or to the nominee of 32 the transferee. 33 (e) The Secretary of State shall transfer a decedent's 34 vehicle title to any legatee, representative or heir of the -95- LRB9201948SMdvam03 1 decedent who submits to the Secretary a death certificate and 2 an affidavit by an attorney at law on the letterhead 3 stationery of the attorney at law stating the facts of the 4 transfer. 5 (f) Repossession with assignment of title. In all cases 6 wherein a lienholder has repossessed a vehicle by other than 7 judicial process and holds it for resale under a security 8 agreement, and the owner of record has executed an assignment 9 of the existing certificate of title after default, the 10 lienholder may proceed to sell or otherwise dispose of the 11 vehicle as authorized under the Uniform Commercial Code. 12 Upon selling the vehicle to another person, the lienholder 13 need not send the certificate of title to the Secretary of 14 State, but shall promptly and within 20 days mail or deliver 15 to the purchaser as transferee the existing certificate of 16 title for the repossessed vehicle, reflecting the release of 17 the lienholder's security interest in the vehicle. The 18 application for a certificate of title made by the purchaser 19 shall comply with subsection (a) of Section 3-104 and be 20 accompanied by the existing certificate of title for the 21 repossessed vehicle. The lienholder shall execute the 22 assignment and warranty of title showing the name and address 23 of the purchaser in the spaces provided therefor on the 24 certificate of title or as the Secretary of State prescribes. 25 The lienholder shall complete the assignment of title in the 26 certificate of title to reflect the transfer of the vehicle 27 to the lienholder and also a reassignment to reflect the 28 transfer from the lienholder to the purchaser. For this 29 purpose, the lienholder is specifically authorized to 30 complete and execute the space reserved in the certificate of 31 title for a dealer reassignment, notwithstanding that the 32 lienholder is not a licensed dealer. Nothing herein shall be 33 construed to mean that the lienholder is taking title to the 34 repossessed vehicle for purposes of liability for retailer -96- LRB9201948SMdvam03 1 occupation, vehicle use, or other tax with respect to the 2 proceeds from the repossession sale. Delivery of the 3 existing certificate of title to the purchaser shall be 4 deemed disclosure to the purchaser of the owner of the 5 vehicle. 6 (f-5) Repossession without assignment of title. In all 7 cases wherein a lienholder has repossessed a vehicle by other 8 than judicial process and holds it for resale under a 9 security agreement, and the owner of record has not executed 10 an assignment of the existing certificate of title, the 11 lienholder shall comply with the following provisions: 12 (1) Prior to sale, the lienholder shall deliver or 13 mail to the owner at the owner's last known address and 14 to any other lienholder of record, a notice of redemption 15 setting forth the following information: (i) the name of 16 the owner of record and in bold type at or near the top 17 of the notice a statement that the owner's vehicle was 18 repossessed on a specified date for failure to make 19 payments on the loan (or other reason), (ii) a 20 description of the vehicle subject to the lien sufficient 21 to identify it, (iii) the right of the owner to redeem 22 the vehicle, (iv) the lienholder's intent to sell or 23 otherwise dispose of the vehicle after the expiration of 24 21 days from the date of mailing or delivery of the 25 notice, and (v) the name, address, and telephone number 26 of the lienholder from whom information may be obtained 27 concerning the amount due to redeem the vehicle and from 28 whom the vehicle may be redeemed under Section 9-623 of 29 the Uniform Commercial Code. At the lienholder's option, 30 the information required to be set forth in this notice 31 of redemption may be made a part of or accompany the 32 notification of sale or other disposition required under 33 Section 9-611 of the Uniform Commercial Code, but none of 34 the information required by this notice shall be -97- LRB9201948SMdvam03 1 construed to impose any requirement under Article 9 of 2 the Uniform Commercial Code. 3 (2) With respect to the repossession of a vehicle 4 used primarily for personal, family, or household 5 purposes, the lienholder shall also deliver or mail to 6 the owner at the owner's last known address an affidavit 7 of defense. The affidavit of defense shall accompany the 8 notice of redemption required in subdivision (f-5)(1) of 9 this Section. The affidavit of defense shall (i) identify 10 the lienholder, owner, and the vehicle; (ii) provide 11 space for the owner to state the defense claimed by the 12 owner; and (iii) include an acknowledgment by the owner 13 that the owner may be liable to the lienholder for fees, 14 charges, and costs incurred by the lienholder in 15 establishing the insufficiency or invalidity of the 16 owner's defense. To stop the transfer of title, the 17 affidavit of defense must be received by the lienholder 18 no later than 21 days after the date of mailing or 19 delivery of the notice required in subdivision (f-5)(1) 20 of this Section. If the lienholder receives the affidavit 21 from the owner in a timely manner, the lienholder must 22 apply to a court of competent jurisdiction to determine 23 if the lienholder is entitled to possession of the 24 vehicle. 25 (3) Upon selling the vehicle to another person, the 26 lienholder need not send the certificate of title to the 27 Secretary of State, but shall promptly and within 20 days 28 mail or deliver to the purchaser as transferee (i) the 29 existing certificate of title for the repossessed 30 vehicle, reflecting the release of the lienholder's 31 security interest in the vehicle; and (ii) an affidavit 32 of repossession made by or on behalf of the lienholder 33 which provides the following information: that the 34 vehicle was repossessed, a description of the vehicle -98- LRB9201948SMdvam03 1 sufficient to identify it, whether the vehicle has been 2 damaged in excess of 33 1/3% of its fair market value as 3 required under subdivision (b)(3) of Section 3-117.1, 4 that the owner and any other lienholder of record were 5 given the notice required in subdivision (f-5)(1) of this 6 Section, that the owner of record was given the affidavit 7 of defense required in subdivision (f-5)(2) of this 8 Section, that the interest of the owner was lawfully 9 terminated or sold pursuant to the terms of the security 10 agreement, and the purchaser's name and address. If the 11 vehicle is damaged in excess of 33 1/3% of its fair 12 market value, the lienholder shall make application for a 13 salvage certificate under Section 3-117.1 and transfer 14 the vehicle to a person eligible to receive assignments 15 of salvage certificates identified in Section 3-118. 16 (4) The application for a certificate of title made 17 by the purchaser shall comply with subsection (a) of 18 Section 3-104 and be accompanied by the affidavit of 19 repossession furnished by the lienholder and the existing 20 certificate of title for the repossessed vehicle. The 21 lienholder shall execute the assignment and warranty of 22 title showing the name and address of the purchaser in 23 the spaces provided therefor on the certificate of title 24 or as the Secretary of State prescribes. The lienholder 25 shall complete the assignment of title in the certificate 26 of title to reflect the transfer of the vehicle to the 27 lienholder and also a reassignment to reflect the 28 transfer from the lienholder to the purchaser. For this 29 purpose, the lienholder is specifically authorized to 30 execute the assignment on behalf of the owner as seller 31 if the owner has not done so and to complete and execute 32 the space reserved in the certificate of title for a 33 dealer reassignment, notwithstanding that the lienholder 34 is not a licensed dealer. Nothing herein shall be -99- LRB9201948SMdvam03 1 construed to mean that the lienholder is taking title to 2 the repossessed vehicle for purposes of liability for 3 retailer occupation, vehicle use, or other tax with 4 respect to the proceeds from the repossession sale. 5 Delivery of the existing certificate of title to the 6 purchaser shall be deemed disclosure to the purchaser of 7 the owner of the vehicle. In the event the lienholder 8 does not hold the certificate of title for the 9 repossessed vehicle, the lienholder shall make 10 application for and may obtain a new certificate of title 11 in the name of the lienholder upon furnishing information 12 satisfactory to the Secretary of State. Upon receiving 13 the new certificate of title, the lienholder may proceed 14 with the sale described in subdivision (f-5)(3), except 15 that upon selling the vehicle the lienholder shall 16 promptly and within 20 days mail or deliver to the 17 purchaser the new certificate of title reflecting the 18 assignment and transfer of title to the purchaser. 19 (5) Neither the lienholder nor the owner shall file 20 with the Office of the Secretary of State the notice of 21 redemption or affidavit of defense described in 22 subdivisions (f-5)(1) and (f-5)(2) of this Section. The 23 Office of the Secretary of State shall not determine the 24 merits of an owner's affidavit of defense, nor consider 25 any allegations or assertions regarding the validity or 26 invalidity of a lienholder's claim to the vehicle or an 27 owner's asserted defenses to the repossession action. 28 (f-7) Notice of reinstatement in certain cases. 29 (1) If, at the time of repossession by a lienholder 30 that is seeking to transfer title pursuant to subsection 31 (f-5), the owner has paid an amount equal to 30% or more 32 of the deferred payment price or total of payments due, 33 the owner may, within 21 days of the date of 34 repossession, reinstate the contract or loan agreement -100- LRB9201948SMdvam03 1 and recover the vehicle from the lienholder by tendering 2 in a lump sum (i) the total of all unpaid amounts, 3 including any unpaid delinquency or deferral charges due 4 at the date of reinstatement, without acceleration; and 5 (ii) performance necessary to cure any default other than 6 nonpayment of the amounts due; and (iii) all reasonable 7 costs and fees incurred by the lienholder in retaking, 8 holding, and preparing the vehicle for disposition and in 9 arranging for the sale of the vehicle. Reasonable costs 10 and fees incurred by the lienholder include without 11 limitation repossession and storage expenses and, if 12 authorized by the contract or loan agreement, reasonable 13 attorneys' fees and collection agency charges. 14 (2) Tender of payment and performance pursuant to 15 this limited right of reinstatement restores to the owner 16 his rights under the contract or loan agreement as though 17 no default had occurred. The owner has the right to 18 reinstate the contract or loan agreement and recover the 19 vehicle from the lienholder only once under this 20 subsection. The lienholder may, in the lienholder's sole 21 discretion, extend the period during which the owner may 22 reinstate the contract or loan agreement and recover the 23 vehicle beyond the 21 days allowed under this subsection, 24 and the extension shall not subject the lienholder to 25 liability to the owner under the laws of this State. 26 (3) The lienholder shall deliver or mail written 27 notice to the owner at the owner's last known address, 28 within 3 business days of the date of repossession, of 29 the owner's right to reinstate the contract or loan 30 agreement and recover the vehicle pursuant to the limited 31 right of reinstatement described in this subsection. At 32 the lienholder's option, the information required to be 33 set forth in this notice of reinstatement may be made 34 part of or accompany the notice of redemption required in -101- LRB9201948SMdvam03 1 subdivision (f-5)(1) of this Section and the notification 2 of sale or other disposition required under Section 9-611 3 of the Uniform Commercial Code, but none of the 4 information required by this notice of reinstatement 5 shall be construed to impose any requirement under 6 Article 9 of the Uniform Commercial Code. 7 (4) The reinstatement period, if applicable, and 8 the redemption period described in subdivision (f-5)(1) 9 of this Section, shall run concurrently if the 10 information required to be set forth in the notice of 11 reinstatement is part of or accompanies the notice of 12 redemption. In any event, the 21 day redemption period 13 described in subdivision (f-5)(1) of this Section shall 14 commence on the date of mailing or delivery to the owner 15 of the information required to be set forth in the notice 16 of redemption, and the 21 day reinstatement period 17 described in this subdivision, if applicable, shall 18 commence on the date of mailing or delivery to the owner 19 of the information required to be set forth in the notice 20 of reinstatement. 21 (5) The Office of the Secretary of State shall not 22 determine the merits of an owner's claim of right to 23 reinstatement, nor consider any allegations or assertions 24 regarding the validity or invalidity of a lienholder's 25 claim to the vehicle or an owner's asserted right to 26 reinstatement. Where a lienholder is subject to 27 licensing and regulatory supervision by the State of 28 Illinois, the lienholder shall be subject to all of the 29 powers and authority of the lienholder's primary State 30 regulator to enforce compliance with the procedures set 31 forth in this subsection (f-7). 32 (f-10) Repossession by judicial process. In all cases 33 wherein a lienholder has repossessed a vehicle by judicial 34 process and holds it for resale under a security agreement, -102- LRB9201948SMdvam03 1 order for replevin, or other court order establishing the 2 lienholder's right to possession of the vehicle, the 3 lienholder may proceed to sell or otherwise dispose of the 4 vehicle as authorized under the Uniform Commercial Code or 5 the court order. Upon selling the vehicle to another person, 6 the lienholder need not send the certificate of title to the 7 Secretary of State, but shall promptly and within 20 days 8 mail or deliver to the purchaser as transferee (i) the 9 existing certificate of title for the repossessed vehicle 10 reflecting the release of the lienholder's security interest 11 in the vehicle; (ii) a certified copy of the court order; and 12 (iii) a bill of sale identifying the new owner's name and 13 address and the year, make, model, and vehicle identification 14 number of the vehicle. The application for a certificate of 15 title made by the purchaser shall comply with subsection (a) 16 of Section 3-104 and be accompanied by the certified copy of 17 the court order furnished by the lienholder and the existing 18 certificate of title for the repossessed vehicle. The 19 lienholder shall execute the assignment and warranty of title 20 showing the name and address of the purchaser in the spaces 21 provided therefor on the certificate of title or as the 22 Secretary of State prescribes. The lienholder shall complete 23 the assignment of title in the certificate of title to 24 reflect the transfer of the vehicle to the lienholder and 25 also a reassignment to reflect the transfer from the 26 lienholder to the purchaser. For this purpose, the 27 lienholder is specifically authorized to execute the 28 assignment on behalf of the owner as seller if the owner has 29 not done so and to complete and execute the space reserved in 30 the certificate of title for a dealer reassignment, 31 notwithstanding that the lienholder is not a licensed dealer. 32 Nothing herein shall be construed to mean that the lienholder 33 is taking title to the repossessed vehicle for purposes of 34 liability for retailer occupation, vehicle use, or other tax -103- LRB9201948SMdvam03 1 with respect to the proceeds from the repossession sale. 2 Delivery of the existing certificate of title to the 3 purchaser shall be deemed disclosure to the purchaser of the 4 owner of the vehicle. In the event the lienholder does not 5 hold the certificate of title for the repossessed vehicle, 6 the lienholder shall make application for and may obtain a 7 new certificate of title in the name of the lienholder upon 8 furnishing information satisfactory to the Secretary of 9 State. Upon receiving the new certificate of title, the 10 lienholder may proceed with the sale described in this 11 subsection, except that upon selling the vehicle the 12 lienholder shall promptly and within 20 days mail or deliver 13 to the purchaser the new certificate of title reflecting the 14 assignment and transfer of title to the purchaser. 15 (f-15) The Secretary of State shall not issue a 16 certificate of title to a purchaser under subsection (f), 17 (f-5), or (f-10) of this Section, unless the person from whom 18 the vehicle has been repossessed by the lienholder is shown 19 to be the last registered owner of the motor vehicle. The 20 Secretary of State may provide by rule for the standards to 21 be followed by a lienholder in assigning and transferring 22 certificates of title with respect to repossessed vehicles. 23 (f-20) If applying for a salvage certificate or a 24 junking certificate, the lienholder shall within 20 days make 25 an application to the Secretary of State for a salvage 26 certificate or a junking certificate, as set forth in this 27 Code. The Secretary of State shall not issue a salvage 28 certificate or a junking certificate to such lienholder 29 unless the person from whom such vehicle has been repossessed 30 is shown to be the last registered owner of such motor 31 vehicle and such lienholder establishes to the satisfaction 32 of the Secretary of State that he is entitled to such salvage 33 certificate or junking certificate. The Secretary of State 34 may provide by rule for the standards to be followed by a -104- LRB9201948SMdvam03 1 lienholder in order to obtain a salvage certificate or 2 junking certificate for a repossessed vehicle. 3 (f-25) If the interest of an owner in a mobile home, as 4 defined in the Mobile Home Local Services Tax Act, passes to 5 another under the provisions of the Mobile Home Local 6 Services Tax Enforcement Act, the transferee shall promptly 7 mail or deliver to the Secretary of State (i) the last 8 certificate of title, if available, (ii) a certified copy of 9 the court order ordering the transfer of title, and (iii) an 10 application for certificate of title. 11 (g) A person holding a certificate of title whose 12 interest in the vehicle has been extinguished or transferred 13 other than by voluntary transfer shall mail or deliver the 14 certificate, within 20 days upon request of the Secretary of 15 State. The delivery of the certificate pursuant to the 16 request of the Secretary of State does not affect the rights 17 of the person surrendering the certificate, and the action of 18 the Secretary of State in issuing a new certificate of title 19 as provided herein is not conclusive upon the rights of an 20 owner or lienholder named in the old certificate. 21 (h) The Secretary of State may decline to process any 22 application for a transfer of an interest in a vehicle 23 hereunder if any fees or taxes due under this Act from the 24 transferor or the transferee have not been paid upon 25 reasonable notice and demand. 26 (i) The Secretary of State shall not be held civilly or 27 criminally liable to any person because any purported 28 transferor may not have had the power or authority to make a 29 transfer of any interest in any vehicle or because a 30 certificate of title issued in error is subsequently used to 31 commit a fraudulent act. 32 (Source: P.A. 90-212, eff. 1-1-98; 90-665, eff. 1-1-99; 33 91-893, eff. 7-1-01.) -105- LRB9201948SMdvam03 1 Section 995. No acceleration or delay. Where this Act 2 makes changes in a statute that is represented in this Act by 3 text that is not yet or no longer in effect (for example, a 4 Section represented by multiple versions), the use of that 5 text does not accelerate or delay the taking effect of (i) 6 the changes made by this Act or (ii) provisions derived from 7 any other Public Act. 8 Division 999. Effective date 9 Section 999. Effective date. This Act takes effect on 10 January 1, 2002.".