Bill Text: IL HB0250 | 2019-2020 | 101st General Assembly | Enrolled


Bill Title: Amends the Property Tax Code and the Mobile Home Local Services Tax Enforcement Act. Provides that tax sales need not be held within the county.

Spectrum: Slight Partisan Bill (Republican 3-1)

Status: (Enrolled) 2019-06-27 - Sent to the Governor [HB0250 Detail]

Download: Illinois-2019-HB0250-Enrolled.html



HB0250 EnrolledLRB101 04679 HLH 49688 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5Sections 21-115, 21-310, 22-35 as follows:
6 (35 ILCS 200/21-115)
7 Sec. 21-115. Times of publication of notice. The
8advertisement shall be published once at least 10 days before
9the day on which judgment is to be applied for, and shall
10contain a list of the delinquent properties upon which the
11taxes or any part thereof remain due and unpaid, the names of
12owners, if known, the total amount due, and the year or years
13for which they are due. In counties of less than 3,000,000
14inhabitants, advertisement shall include notice of the
15registration requirement for persons bidding at the sale.
16Properties upon which taxes have been paid in full under
17protest shall not be included in the list.
18 The collector shall give notice that he or she will apply
19to the circuit court on a specified day for judgment against
20the properties for the taxes, and costs, and for an order to
21sell the properties for the satisfaction of the amount due.
22 The collector shall also give notice of a date within the
23next 5 business days after the date of application on which all

HB0250 Enrolled- 2 -LRB101 04679 HLH 49688 b
1the properties for the sale of which an order is made will be
2exposed to public sale at a location within the county
3designated by the county collector, for the amount of taxes,
4and cost due. The advertisement published according to the
5provisions of this Section shall be deemed to be sufficient
6notice of the intended application for judgment and of the sale
7of properties under the order of the court. A county with fewer
8than 3,000,000 inhabitants may, by joint agreement, combine its
9tax sale with the tax sale of one or more other contiguous
10counties; such a joint tax sale shall be held at a location in
11one of the participating counties. Notwithstanding the
12provisions of this Section and Section 21-110, in the 10 years
13following the completion of a general reassessment of property
14in any county with 3,000,000 or more inhabitants, made under an
15order of the Department, the publication shall be made not
16sooner than 10 days nor more than 90 days after the date when
17all unpaid taxes on property have become delinquent.
18(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-426, eff.
196-1-96; 89-626, eff. 8-9-96.)
20 (35 ILCS 200/21-310)
21 Sec. 21-310. Sales in error.
22 (a) When, upon application of the county collector, the
23owner of the certificate of purchase, or a municipality which
24owns or has owned the property ordered sold, it appears to the
25satisfaction of the court which ordered the property sold that

HB0250 Enrolled- 3 -LRB101 04679 HLH 49688 b
1any of the following subsections are applicable, the court
2shall declare the sale to be a sale in error:
3 (1) the property was not subject to taxation, or all or
4 any part of the lien of taxes sold has become null and void
5 pursuant to Section 21-95 or unenforceable pursuant to
6 subsection (c) of Section 18-250 or subsection (b) of
7 Section 22-40,
8 (2) the taxes or special assessments had been paid
9 prior to the sale of the property,
10 (3) there is a double assessment,
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 official
14 has made an error (other than an error of judgment as to
15 the value of any property),
16 (5.5) the owner of the homestead property had tendered
17 timely and full payment to the county collector that the
18 owner reasonably believed was due and owing on the
19 homestead property, and the county collector did not apply
20 the payment to the homestead property; provided that this
21 provision applies only to homeowners, not their agents or
22 third-party payors,
23 (6) prior to the tax sale a voluntary or involuntary
24 petition has been filed by or against the legal or
25 beneficial owner of the property requesting relief under
26 the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13,

HB0250 Enrolled- 4 -LRB101 04679 HLH 49688 b
1 (7) the property is owned by the United States, the
2 State of Illinois, a municipality, or a taxing district, or
3 (8) the owner of the property is a reservist or
4 guardsperson who is granted an extension of his or her due
5 date under Sections 21-15, 21-20, and 21-25 of this Act.
6 (b) When, upon application of the owner of the certificate
7of purchase only, it appears to the satisfaction of the court
8which ordered the property sold that any of the following
9subsections are applicable, the court shall declare the sale to
10be a sale in error:
11 (1) A voluntary or involuntary petition under the
12 provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
13 filed subsequent to the tax sale and prior to the issuance
14 of the tax deed.
15 (2) The improvements upon the property sold have been
16 substantially destroyed or rendered uninhabitable or
17 otherwise unfit for occupancy subsequent to the tax sale
18 and prior to the issuance of the tax deed; however, if the
19 court declares a sale in error under this paragraph (2),
20 the court may order the holder of the certificate of
21 purchase to assign the certificate to the county collector
22 if requested by the county collector. The county collector
23 may, upon request of the county, as trustee, or upon
24 request of a taxing district having an interest in the
25 taxes sold, further assign any certificate of purchase
26 received pursuant to this paragraph (2) to the county

HB0250 Enrolled- 5 -LRB101 04679 HLH 49688 b
1 acting as trustee for taxing districts pursuant to Section
2 21-90 of this Code or to the taxing district having an
3 interest in the taxes sold.
4 (3) There is an interest held by the United States in
5 the property sold which could not be extinguished by the
6 tax deed.
7 (4) The real property contains a hazardous substance,
8 hazardous waste, or underground storage tank that would
9 require cleanup or other removal under any federal, State,
10 or local law, ordinance, or regulation, only if the tax
11 purchaser purchased the property without actual knowledge
12 of the hazardous substance, hazardous waste, or
13 underground storage tank. This paragraph (4) applies only
14 if the owner of the certificate of purchase has made
15 application for a sale in error at any time before the
16 issuance of a tax deed. If the court declares a sale in
17 error under this paragraph (4), the court may order the
18 holder of the certificate of purchase to assign the
19 certificate to the county collector if requested by the
20 county collector. The county collector may, upon request of
21 the county, as trustee, or upon request of a taxing
22 district having an interest in the taxes sold, further
23 assign any certificate of purchase received pursuant to
24 this paragraph (4) to the county acting as trustee for
25 taxing districts pursuant to Section 21-90 of this Code or
26 to the taxing district having an interest in the taxes

HB0250 Enrolled- 6 -LRB101 04679 HLH 49688 b
1 sold.
2 Whenever a court declares a sale in error under this
3subsection (b), the court shall promptly notify the county
4collector in writing. Every such declaration pursuant to any
5provision of this subsection (b) shall be made within the
6proceeding in which the tax sale was authorized.
7 (c) When the county collector discovers, prior to the
8expiration of the period of redemption, that a tax sale should
9not have occurred for one or more of the reasons set forth in
10subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this Section,
11the county collector shall notify the last known owner of the
12certificate of purchase by certified and regular mail, or other
13means reasonably calculated to provide actual notice, that the
14county collector intends to declare an administrative sale in
15error and of the reasons therefor, including documentation
16sufficient to establish the reason why the sale should not have
17occurred. The owner of the certificate of purchase may object
18in writing within 28 days after the date of the mailing by the
19county collector. If an objection is filed, the county
20collector shall not administratively declare a sale in error,
21but may apply to the circuit court for a sale in error as
22provided in subsection (a) of this Section. Thirty days
23following the receipt of notice by the last known owner of the
24certificate of purchase, or within a reasonable time
25thereafter, the county collector shall make a written
26declaration, based upon clear and convincing evidence, that the

HB0250 Enrolled- 7 -LRB101 04679 HLH 49688 b
1taxes were sold in error and shall deliver a copy thereof to
2the county clerk within 30 days after the date the declaration
3is made for entry in the tax judgment, sale, redemption, and
4forfeiture record pursuant to subsection (d) of this Section.
5The county collector shall promptly notify the last known owner
6of the certificate of purchase of the declaration by regular
7mail and shall promptly pay the amount of the tax sale,
8together with interest and costs as provided in Section 21-315,
9upon surrender of the original certificate of purchase.
10 (d) If a sale is declared to be a sale in error, the county
11clerk shall make entry in the tax judgment, sale, redemption
12and forfeiture record, that the property was erroneously sold,
13and the county collector shall, on demand of the owner of the
14certificate of purchase, refund the amount paid, pay any
15interest and costs as may be ordered under Sections 21-315
16through 21-335, and cancel the certificate so far as it relates
17to the property. The county collector shall deduct from the
18accounts of the appropriate taxing bodies their pro rata
19amounts paid. Alternatively, for sales in error declared under
20subsection (b)(2) or (b)(4), the county collector may request
21the circuit court to direct the county clerk to record any
22assignment of the tax certificate to or from the county
23collector without charging a fee for the assignment. The owner
24of the certificate of purchase shall receive all statutory
25refunds and payments. The county collector shall deduct costs
26and payments in the same manner as if a sale in error had

HB0250 Enrolled- 8 -LRB101 04679 HLH 49688 b
1occurred.
2(Source: P.A. 100-890, eff. 1-1-19.)
3 (35 ILCS 200/22-35)
4 Sec. 22-35. Reimbursement of a county or municipality
5before issuance of tax deed. Except in any proceeding in which
6the tax purchaser is a county acting as a trustee for taxing
7districts as provided in Section 21-90, an order for the
8issuance of a tax deed under this Code shall not be entered
9affecting the title to or interest in any property in which a
10county, city, village or incorporated town has an interest
11under the police and welfare power by advancements made from
12public funds, until the purchaser or assignee makes
13reimbursement to the county, city, village or incorporated town
14of the money so advanced or the county, city, village, or town
15waives its lien on the property for the money so advanced.
16However, in lieu of reimbursement or waiver, the purchaser or
17his or her assignee may make application for and the court
18shall order that the tax purchase be set aside as a sale in
19error. A sale in error may not be granted under this Section if
20the lien has been released, satisfied, discharged, or waived. A
21filing or appearance fee shall not be required of a county,
22city, village or incorporated town seeking to enforce its claim
23under this Section in a tax deed proceeding.
24(Source: P.A. 98-1162, eff. 6-1-15.)

HB0250 Enrolled- 9 -LRB101 04679 HLH 49688 b
1 Section 10. The Mobile Home Local Services Tax Enforcement
2Act is amended by changing Section 60 as follows:
3 (35 ILCS 516/60)
4 Sec. 60. Times of publication of notice. The advertisement
5shall be published once at least 10 days before the day on
6which judgment is to be applied for, and shall contain a list
7of the delinquent mobile homes upon which the taxes or any part
8thereof remain due and unpaid, the names of owners, the street
9and the common address where the mobile home is sited, if
10known, the vehicle identification number, if known, the total
11amount due, and the year or years for which they are due. In
12counties of less than 3,000,000 inhabitants, advertisement
13shall include notice of the registration requirement for
14persons bidding at the sale.
15 The collector shall give notice that he or she will apply
16to the circuit court on a specified day for judgment against
17the mobile homes for the taxes, and costs, and for an order to
18sell the mobile homes for the satisfaction of the amount due.
19 The collector shall also give notice of a date within the
20next 5 business days after the date of application on which all
21the mobile homes for the sale of which an order is made will be
22exposed to public sale at a location within the county
23designated by the county collector, for the amount of taxes and
24cost due. The advertisement published according to the
25provisions of this Section shall be deemed to be sufficient

HB0250 Enrolled- 10 -LRB101 04679 HLH 49688 b
1notice of the intended application for judgment and of the sale
2of mobile homes under the order of the court. A county with
3fewer than 3,000,000 inhabitants may, by joint agreement,
4combine its tax sale with the tax sale of one or more other
5contiguous counties; such a joint tax sale shall be held at a
6location in one of the participating counties.
7(Source: P.A. 94-19, eff. 6-14-05.)
feedback