Bill Text: IL SB1041 | 2019-2020 | 101st General Assembly | Chaptered

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Bill Title: Amends the Property Tax Code. Provides that, in a county with more than 800,000 inhabitants but fewer than 1,000,000 inhabitants, if a lessee is liable for the payment of property taxes extended against property that is owned by a taxing district, the county treasurer shall promptly notify the taxing district that owns the property if the property taxes are delinquent 60 days after the second installment due date. Provides that the taxing district shall promptly notify the county supervisor of assessments upon the execution of a new lease or the termination of a lease. Provides that the State's Attorney of the county in which the property is located may bring an action against the lessee in the circuit court to recover the full amount of delinquent taxes, interest, penalties, and costs.

Spectrum: Bipartisan Bill

Status: (Passed) 2019-08-02 - Public Act . . . . . . . . . 101-0198 [SB1041 Detail]

Download: Illinois-2019-SB1041-Chaptered.html

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Public Act 101-0198
SB1041 Enrolled LRB101 06580 HLH 51607 b
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 adding
Section 21-16 as follows:
(35 ILCS 200/21-16 new)
Sec. 21-16. Property owned by a taxing district;
delinquency. Notwithstanding any other provision of law, in a
county with more than 800,000 inhabitants but fewer than
1,000,000 inhabitants, if a lessee is liable for the payment of
property taxes extended against property that is owned by a
taxing district, and those taxes remain unpaid in whole or in
part 60 days after the second installment due date, then the
county treasurer shall promptly notify the taxing district that
owns the property of the delinquency in writing. The taxing
district shall promptly notify the county supervisor of
assessments upon the execution of a new lease or the
termination of a lease for property owned by the taxing
district. The State's Attorney of the county in which the
property is located may bring an action against the lessee in
the circuit court in the name of the People of the State of
Illinois, and, upon proof of liability, the court shall enter
judgment against the lessee in a sum equal to the full amount

of delinquent taxes, interest, penalties, and costs. This
judgment shall be enforceable against the lessee, or any other
parties provided by applicable law, in any manner permitted by
law for the collection of a debt or judgment. The proceeds of
any judgment under this Section shall be distributed to the
taxing districts as otherwise provided in this Code.