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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing |
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| Sections 21-260, 22-10, 22-15, 22-20, 22-25, 22-30, 22-40, and |
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| 22-45 as follows:
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| (35 ILCS 200/21-260)
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| Sec. 21-260. Collector's scavenger sale. Upon the county |
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| collector's
application under Section 21-145, to be known as |
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| the Scavenger Sale
Application, the Court shall enter judgment |
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| for the general taxes, special
taxes, special assessments, |
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| interest, penalties and costs as are included in
the |
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| advertisement and appear to be due thereon after allowing an |
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| opportunity to
object and a hearing upon the objections as |
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| provided in Section 21-175, and
order those properties sold by |
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| the County Collector at public sale to the
highest bidder for |
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| cash, notwithstanding the bid may be less than the full
amount |
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| of taxes, special taxes, special assessments, interest, |
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| penalties and
costs for which judgment has been entered.
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| (a) Conducting the sale - Bidding. All properties shall be |
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| offered for
sale in consecutive order as they appear in the |
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| delinquent list. The minimum
bid for any property shall be $250 |
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| or one-half of the tax if the total
liability is less than |
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| $500. The successful bidder shall immediately pay the
amount of |
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| minimum bid to the County Collector in cash, by certified or
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| cashier's check, by money order, or, if the
successful bidder |
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| is a governmental unit, by a check issued by that
governmental |
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| unit. If the bid exceeds the minimum bid, the
successful bidder |
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| shall pay the balance of the bid to the county collector in
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| cash, by certified or cashier's check, by money order, or, if |
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| the
successful bidder is a governmental unit, by a check issued |
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| by that
governmental unit
by the close of the
next business |
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| day. If the minimum bid is not paid at the time of sale or if
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| the balance is not paid by the close of the next business day, |
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| then the sale is
void and the minimum bid, if paid, is |
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| forfeited to the county general fund. In
that event, the |
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| property shall be reoffered for sale within 30 days of the last
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| offering of property in regular order. The collector shall make |
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| available to
the public a list of all properties to be included |
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| in any reoffering due to the
voiding of the original sale. The |
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| collector is not required to serve or
publish any other notice |
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| of the reoffering of those properties. In the event
that any of |
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| the properties are not sold upon reoffering, or are sold for |
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| less
than the amount of the original voided sale, the original |
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| bidder who failed to
pay the bid amount shall remain liable for |
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| the unpaid balance of the bid in an
action under Section |
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| 21-240. Liability shall not be reduced where the bidder
upon |
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| reoffering also fails to pay the bid amount, and in that event |
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| both
bidders shall remain liable for the unpaid balance of |
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| their respective bids. A
sale of properties under this Section |
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| shall not be final until confirmed by the
court.
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| (b) Confirmation of sales. The county collector shall file |
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| his or her
report of sale in the court within 30 days of the |
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| date of sale of each
property. No notice of the county |
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| collector's application to confirm the sales
shall be required |
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| except as prescribed by rule of the court. Upon
confirmation, |
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| except in cases where the sale becomes void under Section |
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| 22-85,
or in cases where the order of confirmation is vacated |
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| by the court, a sale
under this Section shall extinguish the in |
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| rem lien of the general taxes,
special taxes and special |
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| assessments for which judgment has been entered and a
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| redemption shall not revive the lien. Confirmation of the sale |
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| shall in no
event affect the owner's personal liability to pay |
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| the taxes, interest and
penalties as provided in this Code or |
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| prevent institution of a proceeding under
Section 21-440 to |
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| collect any amount that may remain
due after the sale.
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| (c) Issuance of tax sale certificates. Upon confirmation of |
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| the sale the
County Clerk and the County Collector shall issue |
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| to the purchaser a
certificate of purchase in the form |
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| prescribed by Section 21-250 as near as may
be. A certificate |
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| of purchase shall not be issued to any person who is
ineligible |
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| to bid at the sale or to receive a certificate of purchase |
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| under
Section 21-265.
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| (d) Scavenger Tax Judgment, Sale and Redemption Record - |
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| Sale of
parcels not sold. The county collector shall prepare a |
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| Scavenger Tax Judgment,
Sale and Redemption Record. The county |
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| clerk shall write or stamp on the
scavenger tax judgment, sale, |
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| forfeiture and redemption record opposite the
description of |
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| any property offered for sale and not sold, or not confirmed |
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| for
any reason, the words "offered but not sold". The |
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| properties which are offered
for sale under this Section and |
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| not sold or not confirmed shall be offered for
sale annually |
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| thereafter in the manner provided in this Section until sold,
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| except in the case of mineral rights, which after 10 |
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| consecutive years of
being offered for sale under this Section |
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| and not sold or confirmed shall
no longer be required to be |
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| offered for sale. At
any time between annual sales the County |
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| Collector may advertise for sale any
properties subject to sale |
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| under judgments for sale previously entered under
this Section |
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| and not executed for any reason. The advertisement and sale |
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| shall
be regulated by the provisions of this Code as far as |
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| applicable.
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| (e) Proceeding to tax deed. The owner of the certificate of |
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| purchase shall
give notice as required by Sections 22-5 through |
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| 22-30, and may extend the
period of redemption as provided by |
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| Section 21-385. At any time within 6
5 months
prior to |
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| expiration of the period of redemption from a sale under this |
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| Code,
the owner of a certificate of purchase may file a |
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| petition and may obtain a tax
deed under Sections 22-30 through |
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| 22-55. All proceedings for the issuance of
a tax deed and all |
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| tax deeds for properties sold under this Section shall be
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| subject to Sections 22-30 through 22-55. Deeds issued under |
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| this Section are
subject to Section 22-70. This Section shall |
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| be liberally construed so that the deeds provided for in this |
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| Section convey merchantable title.
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| (f) Redemptions from scavenger sales. Redemptions may be |
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| made from sales
under this Section in the same manner and upon |
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| the same terms and conditions as
redemptions from sales made |
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| under the County Collector's annual application for
judgment |
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| and order of sale, except that in lieu of penalty the person |
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| redeeming
shall pay interest as follows if the sale occurs |
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| before September 9, 1993:
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| (1) If redeemed within the first 2 months from the date |
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| of the sale, 3%
per month or portion thereof upon the |
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| amount for which the property was sold;
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| (2) If redeemed between 2 and 6 months from the date of |
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| the sale, 12% of
the amount for which the property was |
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| sold;
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| (3) If redeemed between 6 and 12 months from the date |
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| of the sale, 24%
of the amount for which the property was |
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| sold;
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| (4) If redeemed between 12 and 18 months from the date |
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| of the sale, 36% of
the amount for which the property was |
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| sold;
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| (5) If redeemed between 18 and 24 months from the date |
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| of the sale, 48%
of the amount for which the property was |
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| sold;
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| (6) If redeemed after 24 months from the date of sale, |
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| the 48% herein
provided together with interest at 6% per |
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| year thereafter.
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| If the sale occurs on or after September 9,
1993, the |
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| person redeeming shall pay interest on that part of the amount |
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| for
which the property was sold equal to or less than the full |
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| amount of delinquent
taxes, special assessments, penalties, |
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| interest, and costs, included in the
judgment and order of sale |
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| as follows:
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| (1) If redeemed within the first 2 months from the date |
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| of the sale,
3% per month upon the amount of taxes, special |
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| assessments, penalties,
interest, and costs due for each of |
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| the first 2 months, or fraction thereof.
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| (2) If redeemed at any time between 2 and 6 months from |
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| the date of
the sale, 12% of the amount of taxes, special |
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| assessments, penalties, interest,
and costs due.
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| (3) If redeemed at any time between 6 and 12 months |
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| from the date of the
sale, 24% of the amount of taxes, |
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| special assessments, penalties, interest, and
costs due.
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| (4) If redeemed at any time between 12 and 18 months |
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| from the date
of the sale, 36% of the amount of taxes, |
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| special assessments, penalties,
interest, and costs due.
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| (5) If redeemed at any time between 18 and 24 months |
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| from the date
of the sale, 48% of the amount of taxes, |
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| special assessments, penalties,
interest, and costs due.
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| (6) If redeemed after 24 months from the date of sale, |
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| the 48%
provided for the 24 months together with interest |
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| at 6% per annum thereafter on
the amount of taxes, special |
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| assessments, penalties, interest, and costs due.
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| The person redeeming shall not be required to pay any |
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| interest on any part
of the amount for which the property was |
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| sold that exceeds the full amount of
delinquent taxes, special |
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| assessments, penalties, interest, and costs included
in the |
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| judgment and order of sale.
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| Notwithstanding any other provision of this Section, |
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| except for
owner-occupied single family residential units |
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| which are condominium units,
cooperative units or dwellings, |
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| the amount required to be paid for redemption
shall also |
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| include an amount equal to all delinquent taxes on the property
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| which taxes were delinquent at the time of sale. The delinquent |
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| taxes shall be
apportioned by the county collector among the |
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| taxing districts in which the
property is situated in |
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| accordance with law. In the event that all moneys
received from |
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| any sale held under this Section exceed an amount equal to all
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| delinquent taxes on the property sold, which taxes were |
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| delinquent at the time
of sale, together with all publication |
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| and other costs associated with the
sale, then, upon |
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| redemption, the County Collector and the County Clerk shall
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| apply the excess amount to the cost of redemption.
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| (g) Bidding by county or other taxing districts. Any taxing |
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| district may
bid at a scavenger sale. The county board of the |
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| county in which properties
offered for sale under this Section |
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| are located may bid as trustee for all
taxing districts having |
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| an interest in the taxes for the nonpayment of which
the |
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| parcels are offered. The County shall apply on the bid the |
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| unpaid taxes due
upon the property and no cash need be paid. |
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| The County or other taxing district
acquiring a tax sale |
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| certificate shall take all steps necessary to acquire
title to |
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| the property and may manage and operate the property so |
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| acquired.
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| When a county, or other taxing district within the county, |
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| is a petitioner
for a tax deed, no filing fee shall be required |
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| on the petition. The county as
a tax creditor and as trustee |
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| for other tax creditors, or other taxing district
within the |
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| county shall not be required to allege and prove that all taxes |
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| and
special assessments which become due and payable after the |
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| sale to the county
have been paid. The county shall not be |
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| required to pay the subsequently
accruing taxes or special |
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| assessments at any time. Upon the written request of
the county |
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| board or its designee, the county collector shall not offer the
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| property for sale at any tax sale subsequent to the sale of the |
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| property to the
county under this Section. The lien of taxes |
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| and special assessments which
become due and payable after a |
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| sale to a county shall merge in the fee title of
the county, or |
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| other taxing district, on the issuance of a deed. The County |
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| may
sell the properties so acquired, or the certificate of |
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| purchase thereto, and
the proceeds of the sale shall be |
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| distributed to the taxing districts in
proportion to their |
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| respective interests therein. The presiding officer of the
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| county board, with the advice and consent of the County Board, |
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| may appoint some
officer or person to attend scavenger sales |
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| and bid on its behalf.
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| (h) Miscellaneous provisions. In the event that the tract |
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| of land or lot
sold at any such sale is not redeemed within the |
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| time permitted by law and a
tax deed is issued, all moneys that |
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| may be received from the sale of
properties in excess of the |
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| delinquent taxes, together with all publication
and other costs |
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| associated with the sale,
shall, upon petition of any |
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| interested party to the court that issued the tax
deed, be |
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| distributed by the County Collector pursuant to order of the |
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| court
among the persons having legal or equitable interests in |
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| the property according
to the fair value of their interests in |
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| the tract or lot. Section 21-415 does
not apply to properties |
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| sold under this Section.
Appeals may be taken from the orders |
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| and judgments entered under this Section
as in other civil |
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| cases. The remedy herein provided is in addition to other
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| remedies for the collection of delinquent taxes. |
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| (i) The changes to this Section made by this amendatory Act |
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| of
the 95th General Assembly apply only to matters in which a
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| petition for tax deed is filed on or after the effective date
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| of this amendatory Act of the 95th General Assembly.
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| (Source: P.A. 90-514, eff. 8-22-97; 90-655, eff. 7-30-98; |
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| 91-189, eff. 1-1-00.)
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| (35 ILCS 200/22-10)
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| Sec. 22-10. Notice of expiration of period of redemption. A |
| 3 |
| purchaser or assignee shall not be entitled to a tax deed to |
| 4 |
| the
property sold unless, not less than 3 months nor more than |
| 5 |
| 6
5 months prior to
the expiration of the period of redemption, |
| 6 |
| he or she gives notice of the
sale and the date of expiration |
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| of the period of redemption to the
owners, occupants, and |
| 8 |
| parties interested in the property, including any
mortgagee of |
| 9 |
| record, as provided below.
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| The Notice to be given to the parties shall be in at least |
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| 10 point
type in the following form completely filled in:
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| TAX DEED NO. .................... FILED ....................
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| TAKE NOTICE
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| County of ...............................................
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| Date Premises Sold ......................................
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| Certificate No. ........................................
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| Sold for General Taxes of (year) ........................
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| Sold for Special Assessment of (Municipality)
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| and special assessment number ...........................
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| Warrant No. ................ Inst. No. .................
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| THIS PROPERTY HAS BEEN SOLD FOR
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| DELINQUENT TAXES
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| Property located at .........................................
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| Legal Description or Property Index No. .....................
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| .............................................................
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| .............................................................
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| This notice is to advise you that the above property has
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| been sold for delinquent taxes and that the period of
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| redemption from the sale will expire on .....................
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| .............................................................
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| The amount to redeem is subject to increase at 6 month |
| 6 |
| intervals from
the date of sale and may be further increased if |
| 7 |
| the purchaser at the tax
sale or his or her assignee pays any |
| 8 |
| subsequently accruing taxes or special
assessments to redeem |
| 9 |
| the property from subsequent forfeitures or tax sales.
Check |
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| with the county clerk as to the exact amount you owe before |
| 11 |
| redeeming.
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| This notice is also to advise you that a petition has been |
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| filed for
a tax deed which will transfer title and the right to |
| 14 |
| possession of this
property if redemption is not made on or |
| 15 |
| before ......................................................
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| This matter is set for hearing in the Circuit Court of this |
| 17 |
| county in
...., Illinois on .....
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| You may be present at this hearing but your right to redeem |
| 19 |
| will
already have expired at that time.
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| YOU ARE URGED TO REDEEM IMMEDIATELY
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| TO PREVENT LOSS OF PROPERTY
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| Redemption can be made at any time on or before .... by |
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| applying to
the County Clerk of ...., County, Illinois at the |
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| County Court House in
...., Illinois.
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| For further information contact the County Clerk
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| ADDRESS:....................
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| TELEPHONE:..................
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| ..........................
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| Purchaser or Assignee.
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| 4 |
| Dated (insert date).
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| 5 |
| In counties with 3,000,000 or more inhabitants, the notice |
| 6 |
| shall also state
the address, room number and time at which the |
| 7 |
| matter is set for hearing.
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| 8 |
| This amendatory Act of 1996 applies only to matters in |
| 9 |
| which a petition for
tax deed is filed on or after the |
| 10 |
| effective date of this amendatory Act of
1996.
|
| 11 |
| The changes to this Section made by this amendatory Act of |
| 12 |
| the 95th General Assembly apply only to matters in which a |
| 13 |
| petition for tax deed is filed on or after the effective date |
| 14 |
| of this amendatory Act of the 95th General Assembly.
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| 15 |
| (Source: P.A. 94-380, eff. 7-29-05.)
|
| 16 |
| (35 ILCS 200/22-15)
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| 17 |
| Sec. 22-15. Service of notice. The purchaser or his or her |
| 18 |
| assignee shall
give the notice required by Section 22-10 by |
| 19 |
| causing it to be published in a
newspaper as set forth in |
| 20 |
| Section 22-20. In addition, the notice shall be
served by a |
| 21 |
| sheriff (or if he or she is disqualified, by a coroner) of the
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| county in which the property, or any part thereof, is located |
| 23 |
| upon owners who
reside on any part of the property sold by |
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| 1 |
| leaving a copy of the notice with
those owners personally.
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| 2 |
| In counties of 3,000,000 or more inhabitants where a taxing |
| 3 |
| district is a
petitioner for tax deed pursuant to Section |
| 4 |
| 21-90, in lieu of service by the
sheriff or coroner the notice |
| 5 |
| may be served by a special process server
appointed by the |
| 6 |
| circuit court as provided in this Section. The taxing
district |
| 7 |
| may move prior to filing one or more petitions for tax deed for
|
| 8 |
| appointment of such a special process server. The court, upon |
| 9 |
| being satisfied
that the person named in the motion is at least |
| 10 |
| 18 years of age and is capable
of serving notice as required |
| 11 |
| under this Code, shall enter an order appointing
such person as |
| 12 |
| a special process server for a period of one year. The
|
| 13 |
| appointment may be renewed for successive periods of one year |
| 14 |
| each by motion
and order, and a copy of the original and any |
| 15 |
| subsequent order shall be filed
in each tax deed case in which |
| 16 |
| a notice is served by the appointed person.
Delivery of the |
| 17 |
| notice to and service of the notice by the special process
|
| 18 |
| server shall have the same force and effect as its delivery to |
| 19 |
| and service by
the sheriff or coroner.
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| 20 |
| The same form of notice shall also be served, in the manner |
| 21 |
| set forth under Sections 2-203,
2-204, 2-205, 2-205.1, and |
| 22 |
| 2-211 of the Code of Civil
Procedure, upon all other owners and
|
| 23 |
| parties interested in the property, if upon diligent inquiry |
| 24 |
| they can be found
in the county, and upon the occupants of the |
| 25 |
| property.
in the
following manner:
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| 26 |
| (a) as to individuals, by (1) leaving a copy of the |
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LRB095 03626 BDD 23648 b |
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| 1 |
| notice with the person
personally or (2) by leaving a copy |
| 2 |
| at his or her usual place of residence with
a person of the |
| 3 |
| family, of the age of 13 years or more, and informing that
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| 4 |
| person of its contents. The person making the service shall |
| 5 |
| cause a copy
of the notice to be sent by registered or |
| 6 |
| certified mail, return receipt
requested, to
that party at |
| 7 |
| his or her usual place of residence;
|
| 8 |
| (b) as to public and private corporations, municipal, |
| 9 |
| governmental and
quasi-municipal corporations, |
| 10 |
| partnerships, receivers and trustees of
corporations, by |
| 11 |
| leaving a copy of the notice with the person designated by |
| 12 |
| the
Civil Practice Law.
|
| 13 |
| If the property sold has more than 4 dwellings or other |
| 14 |
| rental units, and
has a managing agent or party who collects |
| 15 |
| rents, that person
shall be deemed the occupant and shall be |
| 16 |
| served with notice instead of
the occupants of the individual |
| 17 |
| units. If the property has no
dwellings or rental units, but |
| 18 |
| economic or recreational activities are
carried on therein, the |
| 19 |
| person directing such activities shall be deemed
the occupant. |
| 20 |
| Holders of rights of entry and possibilities of reverter
shall |
| 21 |
| not be deemed parties interested in the property.
|
| 22 |
| When a party interested in the property is a trustee, |
| 23 |
| notice served upon the
trustee shall be deemed to have been |
| 24 |
| served upon any beneficiary or note
holder thereunder unless |
| 25 |
| the holder of the note is disclosed of record.
|
| 26 |
| When a judgment is a lien upon the property sold, the |
|
|
|
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|
|
| 1 |
| holder
of the lien shall be served with notice if the name of |
| 2 |
| the judgment debtor as
shown in the transcript, certified copy |
| 3 |
| or memorandum of judgment
filed of record is identical, as to |
| 4 |
| given name and surname, with the
name of the party interested |
| 5 |
| as it appears of record.
|
| 6 |
| If any owner or party interested, upon diligent inquiry and |
| 7 |
| effort,
cannot be found or served with notice in the county as |
| 8 |
| provided in this
Section, and the person in actual occupancy |
| 9 |
| and possession is tenant to, or in
possession under the owners |
| 10 |
| or the parties interested in the property, then
service of |
| 11 |
| notice upon the tenant, occupant or person in possession
shall |
| 12 |
| be deemed service upon the owners or parties interested.
|
| 13 |
| If any owner or party interested, upon diligent inquiry and |
| 14 |
| effort
cannot be found or served with notice in the county, |
| 15 |
| then the person making the
service shall cause a copy of the |
| 16 |
| notice to be sent by
registered or certified mail, return
|
| 17 |
| receipt requested, to that party at his or her residence, if |
| 18 |
| ascertainable.
|
| 19 |
| The changes to this Section made by this amendatory Act of |
| 20 |
| the 95th General Assembly apply only to matters in which a |
| 21 |
| petition for tax deed is filed on or after the effective date |
| 22 |
| of this amendatory Act of the 95th General Assembly.
|
| 23 |
| (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
|
| 24 |
| (35 ILCS 200/22-20)
|
| 25 |
| Sec. 22-20. Proof of service of notice; publication of |
|
|
|
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LRB095 03626 BDD 23648 b |
|
|
| 1 |
| notice. The sheriff or coroner serving notice under Section |
| 2 |
| 22-15 shall
endorse his or
her return thereon and file it with |
| 3 |
| the Clerk of the Circuit Court and it shall
be a part of the |
| 4 |
| court record. A special process server appointed under
Section
|
| 5 |
| 22-15 shall make his or her return by affidavit and shall file |
| 6 |
| it with the
Clerk of the Circuit Court, where it shall be a |
| 7 |
| part of the court record. If
a sheriff, special process server, |
| 8 |
| or coroner to whom any notice is
delivered for service, |
| 9 |
| neglects or refuses to make the return, the purchaser or
his or |
| 10 |
| her assignee may petition the court to enter a rule requiring |
| 11 |
| the
sheriff, special process server, or coroner to make return |
| 12 |
| of the notice on
a day to be fixed by the
court, or to show |
| 13 |
| cause on that day why he or she should not be attached for
|
| 14 |
| contempt of the court. The purchaser or assignee shall cause a |
| 15 |
| written notice
of the rule to be served upon the sheriff, |
| 16 |
| special process server, or
coroner. If good and sufficient |
| 17 |
| cause to excuse the sheriff, special process
server, or coroner |
| 18 |
| is not shown, the court shall adjudge him or her guilty of
a |
| 19 |
| contempt, and shall proceed to punish him as in other cases of |
| 20 |
| contempt.
|
| 21 |
| If the property is located in a municipality in a county |
| 22 |
| with less than
3,000,000 inhabitants, the purchaser or his or |
| 23 |
| her assignee shall also publish
a notice as to the owner or |
| 24 |
| party interested, in some newspaper published in
the |
| 25 |
| municipality. If the property is not in a municipality in a |
| 26 |
| county with
less than 3,000,000 inhabitants, or if no newspaper |
|
|
|
SB0461 Engrossed |
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LRB095 03626 BDD 23648 b |
|
|
| 1 |
| is published therein, or
if the property is in a county with |
| 2 |
| 3,000,000 or more inhabitants, the notice
shall be published in |
| 3 |
| some newspaper in the county. If no newspaper is
published in |
| 4 |
| the county, then the notice shall be published in the newspaper
|
| 5 |
| that is published nearest the county seat of the county in |
| 6 |
| which the property
is located. If the owners and parties |
| 7 |
| interested in the property upon diligent
inquiry are unknown to |
| 8 |
| the purchaser or his or her assignee, the publication as
to |
| 9 |
| such owner or party interested, may be made to unknown owners |
| 10 |
| or parties
interested. Any notice by publication given under |
| 11 |
| this Section shall be given
3 times at any time after filing a |
| 12 |
| petition for tax deed, but not less than 3
months nor more than |
| 13 |
| 6
5 months prior to the expiration of the period of
redemption. |
| 14 |
| The publication shall contain (a) notice of the filing of the
|
| 15 |
| petition for tax deed, (b) the date on which the petitioner |
| 16 |
| intends to make
application for an order on the petition that a |
| 17 |
| tax deed issue, (c) a
description of the property, (d) the date |
| 18 |
| upon which the property was sold, (e)
the taxes or special |
| 19 |
| assessments for which it was sold and (f) the date on
which the |
| 20 |
| period of redemption will expire. The publication shall not |
| 21 |
| include
more than one property listed and sold in one |
| 22 |
| description, except as provided
in Section 21-90, and except |
| 23 |
| that when
more than one property is owned by one person, all of |
| 24 |
| the parcels owned by that
person may be included in one notice.
|
| 25 |
| The changes to this Section made by this amendatory Act of |
| 26 |
| the 95th General Assembly apply only to matters in which a |
|
|
|
SB0461 Engrossed |
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LRB095 03626 BDD 23648 b |
|
|
| 1 |
| petition for tax deed is filed on or after the effective date |
| 2 |
| of this amendatory Act of the 95th General Assembly.
|
| 3 |
| (Source: P.A. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
|
| 4 |
| (35 ILCS 200/22-25)
|
| 5 |
| Sec. 22-25. Mailed notice. In addition to the notice |
| 6 |
| required to be served
not less than 3 months nor more than 6
5
|
| 7 |
| months prior to the expiration of the
period of redemption, the |
| 8 |
| purchaser or his or her assignee shall prepare
and deliver to |
| 9 |
| the clerk of the Circuit Court of the county in which the
|
| 10 |
| property is located, the notice provided for in this Section, |
| 11 |
| together with the
statutory costs for mailing the notice by |
| 12 |
| certified mail, return receipt
requested. The form of notice to |
| 13 |
| be mailed by the clerk shall be
identical in form to that |
| 14 |
| provided by Section 22-10 for service upon owners
residing upon |
| 15 |
| the property sold, except that it shall bear the signature of |
| 16 |
| the
clerk and shall designate the parties to whom it is to
be |
| 17 |
| mailed. The clerk may furnish the form. The clerk
shall |
| 18 |
| promptly mail the notices delivered to him or her by certified |
| 19 |
| mail,
return receipt requested. The certificate of the clerk |
| 20 |
| that he or she has
mailed the notices, together with the return |
| 21 |
| receipts, shall be filed
in and made a part of the court |
| 22 |
| record. The notices shall be
mailed to the owners of the |
| 23 |
| property at their last known addresses, and
to those persons |
| 24 |
| who are entitled to service of notice as occupants.
|
| 25 |
| The changes to this Section made by this amendatory Act of |
|
|
|
SB0461 Engrossed |
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LRB095 03626 BDD 23648 b |
|
|
| 1 |
| the 95th General Assembly apply only to matters in which a |
| 2 |
| petition for tax deed is filed on or after the effective date |
| 3 |
| of this amendatory Act of the 95th General Assembly.
|
| 4 |
| (Source: P.A. 86-949; 87-1189; 88-455.)
|
| 5 |
| (35 ILCS 200/22-30)
|
| 6 |
| Sec. 22-30. Petition for deed. At any time within 6
5
|
| 7 |
| months but not less
than 3 months prior to the expiration of |
| 8 |
| the redemption period for property
sold pursuant to judgment |
| 9 |
| and order of sale under Sections 21-110 through
21-120 or |
| 10 |
| 21-260, the purchaser or his or her assignee may file a |
| 11 |
| petition in
the circuit court in the same proceeding in which |
| 12 |
| the judgment and order of
sale were entered, asking that the |
| 13 |
| court direct the county clerk to issue a tax
deed if the |
| 14 |
| property is not redeemed from the sale. The petition shall be
|
| 15 |
| accompanied by the statutory filing fee.
|
| 16 |
| Notice of filing the petition and the date on which the |
| 17 |
| petitioner intends to
apply for an order on the petition that a |
| 18 |
| deed be issued if the property is not
redeemed shall be given |
| 19 |
| to occupants, owners and persons interested in the
property as |
| 20 |
| part of the notice provided in Sections 22-10 through 22-25, |
| 21 |
| except
that only one publication is required. The county clerk |
| 22 |
| shall be notified of
the filing of the petition and any person |
| 23 |
| owning or interested in the property
may, if he or she desires, |
| 24 |
| appear in the proceeding.
|
| 25 |
| The changes to this Section made by this amendatory Act of |
|
|
|
SB0461 Engrossed |
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LRB095 03626 BDD 23648 b |
|
|
| 1 |
| the 95th General Assembly apply only to matters in which a |
| 2 |
| petition for tax deed is filed on or after the effective date |
| 3 |
| of this amendatory Act of the 95th General Assembly.
|
| 4 |
| (Source: P.A. 86-1158; 86-1431; 86-1475; 87-145; 87-669; |
| 5 |
| 87-671; 87-895;
87-1189; 88-455.)
|
| 6 |
| (35 ILCS 200/22-40)
|
| 7 |
| Sec. 22-40. Issuance of deed; possession.
|
| 8 |
| (a) If the redemption period expires
and the property has |
| 9 |
| not been redeemed and all taxes and special assessments
which |
| 10 |
| became due and payable subsequent to the sale have been paid |
| 11 |
| and all
forfeitures and sales which occur subsequent to the |
| 12 |
| sale have been redeemed and
the notices required by law have |
| 13 |
| been given and all advancements of public
funds under the |
| 14 |
| police power made by a city, village or town under Section
|
| 15 |
| 22-35 have been paid and the petitioner has complied with all |
| 16 |
| the provisions of
law entitling him or her to a deed, the court |
| 17 |
| shall so find and shall enter an
order directing the county |
| 18 |
| clerk on the production of the certificate of
purchase and a |
| 19 |
| certified copy of the order, to issue to the purchaser or his |
| 20 |
| or
her assignee a tax deed. The court shall insist on strict |
| 21 |
| compliance with
Section 22-10 through 22-25. Prior to the entry |
| 22 |
| of an order directing the
issuance of a tax deed, the |
| 23 |
| petitioner shall furnish the court with a report of
proceedings |
| 24 |
| of the evidence received on the application for tax deed and |
| 25 |
| the
report of proceedings shall be filed and made a part of the |
|
|
|
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LRB095 03626 BDD 23648 b |
|
|
| 1 |
| court record.
|
| 2 |
| (b) If taxes for years prior to the year or years sold are |
| 3 |
| or become
delinquent subsequent to the date of sale, the court |
| 4 |
| shall find
that the lien of those delinquent taxes has been or |
| 5 |
| will be merged into the tax
deed grantee's title if the court |
| 6 |
| determines that
the tax deed grantee or any prior holder of the |
| 7 |
| certificate of purchase, or
any
person or entity under common |
| 8 |
| ownership or control with any such grantee or
prior holder of |
| 9 |
| the certificate of purchase, was at no time the holder of any
|
| 10 |
| certificate of purchase for the years sought to be merged.
If |
| 11 |
| delinquent taxes are merged into the tax deed pursuant to this |
| 12 |
| subsection,
the court shall enter an order declaring which |
| 13 |
| specific taxes have been or
will
be merged into the tax deed |
| 14 |
| title and directing the county treasurer and county
clerk to |
| 15 |
| reflect that declaration in the warrant and judgment records;
|
| 16 |
| provided,
that no such order shall be effective until a tax |
| 17 |
| deed has been issued and
timely recorded. Nothing contained in |
| 18 |
| this Section shall relieve any owner
liable for delinquent |
| 19 |
| property taxes under this Code from the payment of the
taxes |
| 20 |
| that have been merged into the title upon issuance of the tax |
| 21 |
| deed.
|
| 22 |
| (c) The county clerk is entitled to a fee of $10 in |
| 23 |
| counties of
3,000,000 or more
inhabitants and $5 in counties |
| 24 |
| with less than 3,000,000 inhabitants for the
issuance of the |
| 25 |
| tax deed. The clerk may not include in a tax deed more than
one |
| 26 |
| property as listed, assessed and sold in one description, |
|
|
|
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LRB095 03626 BDD 23648 b |
|
|
| 1 |
| except in cases
where several properties are owned by one |
| 2 |
| person.
|
| 3 |
| Upon application the court shall, enter an order to place |
| 4 |
| the tax deed
grantee or the grantee's successor in interest in |
| 5 |
| possession of the property and may enter orders and grant |
| 6 |
| relief as
may be necessary or desirable to maintain the grantee |
| 7 |
| or the grantee's successor in interest in possession.
|
| 8 |
| (d) The court shall retain jurisdiction to enter orders |
| 9 |
| pursuant to
subsections (b) and (c) of this Section. This |
| 10 |
| amendatory Act of the 92nd
General Assembly and this amendatory |
| 11 |
| Act of the 95th General Assembly shall be construed as being |
| 12 |
| declarative of existing law
and not as a new enactment.
|
| 13 |
| (Source: P.A. 91-564, eff. 8-14-99; 92-223, eff. 1-1-02.)
|
| 14 |
| (35 ILCS 200/22-45)
|
| 15 |
| Sec. 22-45. Tax deed incontestable unless order appealed or |
| 16 |
| relief
petitioned. Tax deeds issued under Section 22-40 are
|
| 17 |
| incontestable except by
appeal from the order of the court |
| 18 |
| directing the county clerk to issue the tax
deed. However, |
| 19 |
| relief from such order may be had under Sections 2-1203 or
|
| 20 |
| Section 2-1401
of the Code of Civil Procedure in the same |
| 21 |
| manner and to the same extent as
may be had under those |
| 22 |
| Sections
that Section with respect to final orders and |
| 23 |
| judgments in
other proceedings. The grounds for relief under |
| 24 |
| Section 2-1401 shall be
limited to:
|
| 25 |
| (1) proof that the taxes were paid prior to sale;
|
|
|
|
SB0461 Engrossed |
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LRB095 03626 BDD 23648 b |
|
|
| 1 |
| (2) proof that the property was exempt from taxation;
|
| 2 |
| (3) proof by clear and convincing evidence that the tax |
| 3 |
| deed had been
procured by fraud or deception by the tax |
| 4 |
| purchaser or his or her assignee; or
|
| 5 |
| (4) proof by a person or party holding a recorded ownership |
| 6 |
| or other
recorded interest in the property that he or she was |
| 7 |
| not named as a
party in the publication notice as set forth in |
| 8 |
| Section 22-20, and that the tax
purchaser or his or her |
| 9 |
| assignee did not make a diligent inquiry and effort to
serve |
| 10 |
| that person or party with the notices required by Sections |
| 11 |
| 22-10 through
22-30.
|
| 12 |
| In cases of the sale of homestead property in counties with |
| 13 |
| 3,000,000
or more inhabitants, a tax deed may also be voided by |
| 14 |
| the court upon petition,
filed not more than 3 months after an |
| 15 |
| order for tax deed was entered, if the
court finds that the |
| 16 |
| property was owner occupied on the expiration date of the
|
| 17 |
| period of redemption and that the order for deed was |
| 18 |
| effectuated pursuant to a
negligent or willful error made by an |
| 19 |
| employee of the county clerk or county
collector during the |
| 20 |
| period of redemption from the sale that was reasonably
relied |
| 21 |
| upon to the detriment of any person having a redeemable |
| 22 |
| interest. In
such a case, the tax purchaser shall be entitled |
| 23 |
| to the original amount
required to redeem the property plus |
| 24 |
| interest from the sale as of the last date
of redemption |
| 25 |
| together with costs actually expended subsequent to the
|
| 26 |
| expiration of the period of redemption and reasonable |
|
|
|
SB0461 Engrossed |
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|
|
| 1 |
| attorney's fees, all of
which shall be dispensed from the fund |
| 2 |
| created by Section 21-295.
In those cases of error where the |
| 3 |
| court vacates the tax deed, it may award the
petitioner |
| 4 |
| reasonable attorney's fees and court costs actually expended,
|
| 5 |
| payable from that fund. The court hearing a petition filed |
| 6 |
| under this Section
or Section 2-1401 of the Code of Civil |
| 7 |
| Procedure may concurrently hear a
petition filed under Section |
| 8 |
| 21-295 and may grant relief under any
either Section.
|
| 9 |
| This amendatory Act of the 95th General Assembly shall be |
| 10 |
| construed as being declarative of existing law and not as a new |
| 11 |
| enactment.
|
| 12 |
| (Source: P.A. 92-224, eff. 1-1-02.)
|