Bill Text: IL SB0158 | 2019-2020 | 101st General Assembly | Engrossed

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Amends the Property Tax Code. Provides that, for a municipality with a population over 100,000, all property owned by the municipality, or property interests or rights held by the municipality, regardless of whether such property, interests, or rights are, in whole or in part, within or without its corporate limits, that is used for toll road or toll bridge purposes and that is leased or licensed for those purposes to another entity whose property or property interests or rights are not exempt shall remain exempt, and any leasehold interest in such property, interest, or rights shall not be subject to property taxes. Amends the Toll Highway Act. Provides that the Authority shall have power to enter into an intergovernmental agreement or contract with a unit of local government or other public or private entity for a private bridge operator's collection, enforcement, and administration of tolls, violations, fees, fines, charges, and penalties in connection with a bridge authorized under the Toll Bridge Act. Amends the Toll Bridge Act. Provides that county boards may fix toll rates by establishing a toll rate schedule setting a maximum toll rate. Provides that a private operator may enter into an agreement with the Illinois State Toll Highway Authority to provide electronic toll collection or toll violation enforcement services. Amends the Illinois Vehicle Code. Prescribes processes by which private and public tolling entities shall report violations to the Secretary of State. Provides that the Secretary of State may suspend a person's driver's license for failure to satisfy fines or penalties for toll violations. Prescribes process for the suspension of a driver's license due to tolling violations. Effective immediately.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Passed) 2019-08-16 - Public Act . . . . . . . . . 101-0398 [SB0158 Detail]

Download: Illinois-2019-SB0158-Engrossed.html

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AN ACT concerning revenue.
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
Sections 21-310 and 22-35 as follows:
(35 ILCS 200/21-310)
Sec. 21-310. Sales in error.
(a) When, upon application of the county collector, the
owner of the certificate of purchase, or a municipality which
owns or has owned the property ordered sold, it appears to the
satisfaction of the court which ordered the property sold that
any of the following subsections are applicable, the court
shall declare the sale to be a sale in error:
(1) the property was not subject to taxation, or all or
any part of the lien of taxes sold has become null and void
pursuant to Section 21-95 or unenforceable pursuant to
subsection (c) of Section 18-250 or subsection (b) of
Section 22-40,
(2) the taxes or special assessments had been paid
prior to the sale of the property,
(3) there is a double assessment,
(4) the description is void for uncertainty,
(5) the assessor, chief county assessment officer,

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board of review, board of appeals, or other county official
has made an error (other than an error of judgment as to
the value of any property),
(5.5) the owner of the homestead property had tendered
timely and full payment to the county collector that the
owner reasonably believed was due and owing on the
homestead property, and the county collector did not apply
the payment to the homestead property; provided that this
provision applies only to homeowners, not their agents or
third-party payors,
(6) prior to the tax sale a voluntary or involuntary
petition has been filed by or against the legal or
beneficial owner of the property requesting relief under
the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13,
(7) the property is owned by the United States, the
State of Illinois, a municipality, or a taxing district, or
(8) the owner of the property is a reservist or
guardsperson who is granted an extension of his or her due
date under Sections 21-15, 21-20, and 21-25 of this Act.
(b) When, upon application of the owner of the certificate
of purchase only, it appears to the satisfaction of the court
which ordered the property sold that any of the following
subsections are applicable, the court shall declare the sale to
be a sale in error:
(1) A voluntary or involuntary petition under the
provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been

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filed subsequent to the tax sale and prior to the issuance
of the tax deed.
(2) The improvements upon the property sold have been
substantially destroyed or rendered uninhabitable or
otherwise unfit for occupancy subsequent to the tax sale
and prior to the issuance of the tax deed; however, if the
court declares a sale in error under this paragraph (2),
the court may order the holder of the certificate of
purchase to assign the certificate to the county collector
if requested by the county collector. The county collector
may, upon request of the county, as trustee, or upon
request of a taxing district having an interest in the
taxes sold, further assign any certificate of purchase
received pursuant to this paragraph (2) to the county
acting as trustee for taxing districts pursuant to Section
21-90 of this Code or to the taxing district having an
interest in the taxes sold.
(3) There is an interest held by the United States in
the property sold which could not be extinguished by the
tax deed.
(4) The real property contains a hazardous substance,
hazardous waste, or underground storage tank that would
require cleanup or other removal under any federal, State,
or local law, ordinance, or regulation, only if the tax
purchaser purchased the property without actual knowledge
of the hazardous substance, hazardous waste, or

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underground storage tank. This paragraph (4) applies only
if the owner of the certificate of purchase has made
application for a sale in error at any time before the
issuance of a tax deed. If the court declares a sale in
error under this paragraph (4), the court may order the
holder of the certificate of purchase to assign the
certificate to the county collector if requested by the
county collector. The county collector may, upon request of
the county, as trustee, or upon request of a taxing
district having an interest in the taxes sold, further
assign any certificate of purchase received pursuant to
this paragraph (4) to the county acting as trustee for
taxing districts pursuant to Section 21-90 of this Code or
to the taxing district having an interest in the taxes
sold.
Whenever a court declares a sale in error under this
subsection (b), the court shall promptly notify the county
collector in writing. Every such declaration pursuant to any
provision of this subsection (b) shall be made within the
proceeding in which the tax sale was authorized.
(c) When the county collector discovers, prior to the
expiration of the period of redemption, that a tax sale should
not have occurred for one or more of the reasons set forth in
subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this Section,
the county collector shall notify the last known owner of the
certificate of purchase by certified and regular mail, or other

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means reasonably calculated to provide actual notice, that the
county collector intends to declare an administrative sale in
error and of the reasons therefor, including documentation
sufficient to establish the reason why the sale should not have
occurred. The owner of the certificate of purchase may object
in writing within 28 days after the date of the mailing by the
county collector. If an objection is filed, the county
collector shall not administratively declare a sale in error,
but may apply to the circuit court for a sale in error as
provided in subsection (a) of this Section. Thirty days
following the receipt of notice by the last known owner of the
certificate of purchase, or within a reasonable time
thereafter, the county collector shall make a written
declaration, based upon clear and convincing evidence, that the
taxes were sold in error and shall deliver a copy thereof to
the county clerk within 30 days after the date the declaration
is made for entry in the tax judgment, sale, redemption, and
forfeiture record pursuant to subsection (d) of this Section.
The county collector shall promptly notify the last known owner
of the certificate of purchase of the declaration by regular
mail and shall promptly pay the amount of the tax sale,
together with interest and costs as provided in Section 21-315,
upon surrender of the original certificate of purchase.
(d) If a sale is declared to be a sale in error, the county
clerk shall make entry in the tax judgment, sale, redemption
and forfeiture record, that the property was erroneously sold,

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and the county collector shall, on demand of the owner of the
certificate of purchase, refund the amount paid, pay any
interest and costs as may be ordered under Sections 21-315
through 21-335, and cancel the certificate so far as it relates
to the property. The county collector shall deduct from the
accounts of the appropriate taxing bodies their pro rata
amounts paid. Alternatively, for sales in error declared under
subsection (b)(2) or (b)(4), the county collector may request
the circuit court to direct the county clerk to record any
assignment of the tax certificate to or from the county
collector without charging a fee for the assignment. The owner
of the certificate of purchase shall receive all statutory
refunds and payments. The county collector shall deduct costs
and payments in the same manner as if a sale in error had
occurred.
(Source: P.A. 100-890, eff. 1-1-19.)
(35 ILCS 200/22-35)
Sec. 22-35. Reimbursement of a county or municipality
before issuance of tax deed. Except in any proceeding in which
the tax purchaser is a county acting as a trustee for taxing
districts as provided in Section 21-90, an order for the
issuance of a tax deed under this Code shall not be entered
affecting the title to or interest in any property in which a
county, city, village or incorporated town has an interest
under the police and welfare power by advancements made from

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public funds, until the purchaser or assignee makes
reimbursement to the county, city, village or incorporated town
of the money so advanced or the county, city, village, or town
waives its lien on the property for the money so advanced.
However, in lieu of reimbursement or waiver, the purchaser or
his or her assignee may make application for and the court
shall order that the tax purchase be set aside as a sale in
error. A sale in error may not be granted under this Section if
the lien has been released, satisfied, discharged, or waived. A
filing or appearance fee shall not be required of a county,
city, village or incorporated town seeking to enforce its claim
under this Section in a tax deed proceeding.
(Source: P.A. 98-1162, eff. 6-1-15.)