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Public Act 103-0873
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| SB0317 Enrolled | LRB103 25948 HLH 52300 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois, |
represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing |
Section 21-16 as follows:
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(35 ILCS 200/21-16) |
Sec. 21-16. Property owned by a governmental entity taxing |
district; delinquency. |
(a) Notwithstanding any other provision of law, in a |
county with more than 800,000 inhabitants but fewer than |
1,000,000 inhabitants, if a lessee is liable for the payment |
of property taxes extended against property that is owned by a |
governmental entity taxing district, and those taxes remain |
unpaid in whole or in part 60 days after the final second |
installment due date, then the county treasurer shall promptly |
notify the governmental entity taxing district that owns the |
property of the delinquency in writing. The governmental |
entity taxing district shall promptly notify the county |
supervisor of assessments upon the execution of a new lease or |
the termination of a lease for property owned by the |
governmental entity taxing district. The State's Attorney of |
the county in which the property is located may bring an action |
against the lessee in the circuit court in the name of the |
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People of the State of Illinois, and, upon proof of liability, |
the court shall enter judgment against the lessee in a sum |
equal to the full amount of delinquent taxes, interest, |
penalties, and costs. This judgment shall be enforceable |
against the lessee, or any other parties provided by |
applicable law, in any manner permitted by law for the |
collection of a debt or judgment. The proceeds of any judgment |
under this Section shall be distributed to the taxing |
districts as otherwise provided in this Code. |
(b) Before tax year 2024, this Section applies to property |
located in a county with more than 800,000 inhabitants but |
fewer than 1,000,000 inhabitants. For tax year 2024 and |
thereafter, this Section applies in all counties. |
(c) As used in this Section: |
"Governmental entity" means, before tax year 2024, a |
taxing district, as defined in Section 1-150. |
"Governmental entity" means, for tax year 2024 and |
thereafter, a unit of federal, State, or local government, a |
school district, or a community college district. |
(Source: P.A. 101-198, eff. 1-1-20.)
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Section 99. Effective date. This Act takes effect upon |
becoming law. |
