Public Act 90-0334 of the 90th General Assembly
Public Act 90-0334
HB1119 Enrolled LRB9003238DNmb
AN ACT to amend the Property Tax Code by changing
Section 21-135.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Section 21-135 as follows:
(35 ILCS 200/21-135)
Sec. 21-135. Mailed notice of application for judgment
and sale. Not less than 15 days before the date of
application for judgment and sale of delinquent properties,
the county collector shall mail, by registered or certified
mail, a notice of the forthcoming application for judgment
and sale to the person shown by the current collector's
warrant book to be the party in whose name the taxes were
last assessed and, if applicable, to the party specified
under Section 15-170. The notice shall include the intended
dates of application for judgment and sale and commencement
of the sale, and a description of the properties. The county
collector must present proof of the mailing to the court
along with the application for judgement.
In counties with less than 3,000,000 inhabitants, a copy
of this notice shall also be mailed by the county collector
by registered or certified mail to any lienholder of record
who annually requests a copy of the notice. The failure of
the county collector to mail a notice or its non-delivery to
the lienholder shall not affect the validity of the judgment.
In counties with 3,000,000 or more inhabitants, notice
shall not be mailed to any person when, under Section 14-15,
a certificate of error has been executed by the county
assessor or by both the county assessor and board of appeals
(until the first Monday in December 1998 and the board of
review beginning the first Monday in December 1998 and
thereafter), except as provided by court order under Section
21-120.
The collector shall collect $10 from the proceeds of each
sale to cover the costs of registered or certified mailing
and the costs of advertisement and publication. If a taxpayer
pays the taxes on the property after the notice of the
forthcoming application for judgment and sale is mailed but
before the sale is made, then the collector shall collect $10
from the taxpayer to cover the costs of registered or
certified mailing and the costs of advertisement and
publication.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
8-14-96.)
Section 99. Effective date. This Act takes effect upon
becoming law.