Bill Text: IL SB0317 | 2023-2024 | 103rd General Assembly | Engrossed
Bill Title: Amends the Property Tax Code. Provides that provisions concerning delinquencies by lessees of property that is owned by a taxing district apply to property that is owned by a governmental entity that is a unit of federal, State, or local government, a school district, or a community college district and that is located in any county (currently, a taxing district in a county with more than 800,000 inhabitants but fewer than 1,000,000 inhabitants). Effective immediately.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Engrossed) 2024-05-22 - Added as Co-Sponsor Sen. Donald P. DeWitte [SB0317 Detail]
Download: Illinois-2023-SB0317-Engrossed.html
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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 21-16 as follows:
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6 | (35 ILCS 200/21-16) | ||||||
7 | Sec. 21-16. Property owned by a taxing district; | ||||||
8 | delinquency. Notwithstanding any other provision of law, in a | ||||||
9 | county with more than 800,000 inhabitants but fewer than | ||||||
10 | 1,000,000 inhabitants, if a lessee is liable for the payment | ||||||
11 | of property taxes extended against property that is owned by a | ||||||
12 | taxing district, and those taxes remain unpaid in whole or in | ||||||
13 | part 60 days after the final second installment due date, then | ||||||
14 | the county treasurer shall promptly notify the taxing district | ||||||
15 | that owns the property of the delinquency in writing. The | ||||||
16 | taxing district shall promptly notify the county supervisor of | ||||||
17 | assessments upon the execution of a new lease or the | ||||||
18 | termination of a lease for property owned by the taxing | ||||||
19 | district. The State's Attorney of the county in which the | ||||||
20 | property is located may bring an action against the lessee in | ||||||
21 | the circuit court in the name of the People of the State of | ||||||
22 | Illinois, and, upon proof of liability, the court shall enter | ||||||
23 | judgment against the lessee in a sum equal to the full amount |
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1 | of delinquent taxes, interest, penalties, and costs. This | ||||||
2 | judgment shall be enforceable against the lessee, or any other | ||||||
3 | parties provided by applicable law, in any manner permitted by | ||||||
4 | law for the collection of a debt or judgment. The proceeds of | ||||||
5 | any judgment under this Section shall be distributed to the | ||||||
6 | taxing districts as otherwise provided in this Code.
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7 | (Source: P.A. 101-198, eff. 1-1-20 .)
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8 | Section 99. Effective date. This Act takes effect upon | ||||||
9 | becoming law.
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