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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Property Tax Code is amended by changing | ||||||
| 5 | Section 21-145 as follows:
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| 6 | (35 ILCS 200/21-145)
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| 7 | Sec. 21-145. Scavenger sale. At the same time the County | ||||||
| 8 | Collector annually
publishes the collector's annual sale | ||||||
| 9 | advertisement under Sections 21-110,
21-115 and 21-120, it is | ||||||
| 10 | mandatory for the collector in counties with 3,000,000
or more | ||||||
| 11 | inhabitants, and in other counties if the county board so | ||||||
| 12 | orders by
resolution, to publish an advertisement giving notice | ||||||
| 13 | of the intended
application for judgment and sale of all | ||||||
| 14 | properties upon which all or a part of
the general taxes for | ||||||
| 15 | each of 3 2 or more years, including the current tax
year, are | ||||||
| 16 | delinquent as of the date of
the advertisement. In no event may | ||||||
| 17 | there be more than 2 consecutive years
without a sale under | ||||||
| 18 | this Section. The term delinquent also includes
forfeitures. | ||||||
| 19 | The County Collector shall include in the advertisement and in | ||||||
| 20 | the
application for judgment and sale under this Section and | ||||||
| 21 | Section 21-260 the
total amount of all general taxes upon those | ||||||
| 22 | properties which are delinquent as
of the date of the | ||||||
| 23 | advertisement. In lieu of a single annual advertisement and
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| 1 | application for judgment and sale under this Section and | ||||||
| 2 | Section 21-260, the
County Collector may, from time to time, | ||||||
| 3 | beginning on the date of the
publication of the annual sale | ||||||
| 4 | advertisement and before August 1 of the next
year, publish | ||||||
| 5 | separate advertisements and make separate applications on
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| 6 | eligible properties described in one or more volumes of the | ||||||
| 7 | delinquent list.
The separate advertisements and applications | ||||||
| 8 | shall, in the aggregate, include
all the properties which | ||||||
| 9 | otherwise would have been included in the single
annual | ||||||
| 10 | advertisement and application for judgment and sale under this | ||||||
| 11 | Section.
Upon the written request of the taxing district which | ||||||
| 12 | levied the same, the
County Collector shall also include in the | ||||||
| 13 | advertisement the special taxes and
special assessments, | ||||||
| 14 | together with interest, penalties and costs thereon upon
those | ||||||
| 15 | properties which are delinquent as of the date of the | ||||||
| 16 | advertisement. The
advertisement and application for judgment | ||||||
| 17 | and sale shall be in the manner
prescribed by this Code | ||||||
| 18 | relating to the annual advertisement and application
for | ||||||
| 19 | judgment and sale of delinquent properties.
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| 20 | (Source: P.A. 88-455; 89-695, eff. 12-31-96.)
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| 21 | Section 99. Effective date. This Act takes effect upon | ||||||
| 22 | becoming law. | ||||||