Bill Amendment: IL SB2020 | 2023-2024 | 103rd General Assembly
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: PROP TX-SALE IN ERROR
Status: 2023-03-31 - Rule 3-9(a) / Re-referred to Assignments [SB2020 Detail]
Download: Illinois-2023-SB2020-Senate_Amendment_001.html
Bill Title: PROP TX-SALE IN ERROR
Status: 2023-03-31 - Rule 3-9(a) / Re-referred to Assignments [SB2020 Detail]
Download: Illinois-2023-SB2020-Senate_Amendment_001.html
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1 | AMENDMENT TO SENATE BILL 2020
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2 | AMENDMENT NO. ______. Amend Senate Bill 2020 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Property Tax Code is amended by changing | ||||||
5 | Sections 21-240, 21-310, 21-330, 22-10, 22-35, and 22-50 as | ||||||
6 | follows:
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7 | (35 ILCS 200/21-240)
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8 | Sec. 21-240.
Payment for property purchased at tax sale; | ||||||
9 | reoffering for
sale. Except as otherwise provided below, the | ||||||
10 | person purchasing any property,
or any part thereof, shall be | ||||||
11 | liable to the county for the amount due and shall
forthwith pay | ||||||
12 | to the county collector the amount charged on the property. | ||||||
13 | Upon
failure to do so, the amount due shall be recoverable in a | ||||||
14 | civil action brought
in the name of the People of the State of | ||||||
15 | Illinois in any court of competent
jurisdiction. The person so | ||||||
16 | purchasing shall be relieved of liability only by
payment of |
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1 | the amount due together with interest and costs thereon, or if | ||||||
2 | the
property is reoffered at the sale, purchased and paid for. | ||||||
3 | Reoffering of the
property for sale shall be at the discretion | ||||||
4 | of the collector. The sale shall
not be closed until payment is | ||||||
5 | made or the property again offered for sale. In
counties with | ||||||
6 | 3,000,000 or more inhabitants, only the taxes, special
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7 | assessments, interest and costs as advertised in the sale | ||||||
8 | shall be required to
be paid forthwith. The general taxes | ||||||
9 | charged on the land remaining due and
unpaid, including | ||||||
10 | amounts subject to certificates of error, not included in the
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11 | advertisement, shall be paid by the purchaser within 10 days | ||||||
12 | after the sale,
except that upon payment of the fee provided by | ||||||
13 | law to the County Clerk (which
fee shall be deemed part of the | ||||||
14 | costs of sale) the purchaser may make written
application, | ||||||
15 | within the 10 day period, to the county clerk for a statement | ||||||
16 | of
all taxes, interest and costs due and an estimate of the | ||||||
17 | cost of redemption of
all forfeited general taxes, which were | ||||||
18 | not included in the advertisement.
After obtaining such | ||||||
19 | statement and estimate and an order on the county
collector to | ||||||
20 | receive the amount of forfeited general taxes, if any, the
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21 | purchaser shall pay to the county collector all the remaining | ||||||
22 | taxes, interest
and costs, and the amount necessary to redeem | ||||||
23 | the forfeited general taxes. The
county collector shall issue | ||||||
24 | the purchaser a receipt therefor. Any delay in
providing the | ||||||
25 | statement or in accepting payment, and delivering receipt
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26 | therefor, shall not be counted as a part of the 10 days. When |
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1 | the receipt of
the collector is issued, a copy shall be filed | ||||||
2 | with the county clerk and the
county clerk shall include the | ||||||
3 | amount shown in such receipt in the amount of
the purchase | ||||||
4 | price of the property in the certificate of purchase. The
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5 | purchaser then shall be entitled to a certificate of purchase. | ||||||
6 | If a purchaser
fails to complete his or her purchase as | ||||||
7 | provided in this Section, the purchase
shall become void, and | ||||||
8 | be of no effect, but the collector shall not refund the
amount | ||||||
9 | paid in cash at the time of the sale, except in cases of sale | ||||||
10 | in error under subsection (a) of Section 21-310 .
That amount | ||||||
11 | shall be treated as a payment and distributed to the taxing | ||||||
12 | bodies
as other collections are distributed. The lien for | ||||||
13 | taxes for the amount paid
shall remain on the property, in | ||||||
14 | favor of the purchaser, his or her heirs or
assigns, until paid | ||||||
15 | with 5% interest per year on that amount from the date the
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16 | purchaser paid it. The amount and fact of such ineffective | ||||||
17 | purchase shall be
entered in the tax judgment, sale, | ||||||
18 | redemption and forfeiture record opposite
the property upon | ||||||
19 | which the lien remains. No redemption shall be made without
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20 | payment of this amount for the benefit of the purchaser, and no | ||||||
21 | future sale of
the property shall be made except subject to the | ||||||
22 | lien of such purchaser. This
section shall not apply to any | ||||||
23 | purchase by any city, village or incorporated
town in default | ||||||
24 | of other bidders at any sale for delinquent special
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25 | assessments.
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26 | (Source: P.A. 84-1308; 88-455.)
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1 | (35 ILCS 200/21-310)
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2 | Sec. 21-310. Sales in error.
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3 | (a) When, upon application of the county collector, the | ||||||
4 | owner of the
certificate of purchase, or a
municipality which | ||||||
5 | owns or has owned the property ordered sold, it appears to
the | ||||||
6 | satisfaction of the court which ordered the property sold that | ||||||
7 | any of the
following subsections are applicable, the court | ||||||
8 | shall declare the sale to be a
sale in error:
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9 | (1) the property was not subject to taxation, or all | ||||||
10 | or any part of the
lien of taxes sold has become null and | ||||||
11 | void pursuant to Section 21-95
or unenforceable pursuant | ||||||
12 | to subsection (c) of Section 18-250 or subsection
(b) of | ||||||
13 | Section 22-40 ; ,
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14 | (2) the taxes or special assessments had been paid | ||||||
15 | prior to the sale of
the property ; ,
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16 | (3) there is a double assessment ; ,
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17 | (4) the description is void for uncertainty ; ,
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18 | (5) the assessor, chief county assessment officer, | ||||||
19 | board of review,
board of appeals, or other county | ||||||
20 | official has made an error material to the tax sale at | ||||||
21 | issue (other than an
error of judgment as to
the value of | ||||||
22 | any property or an error in the description of the | ||||||
23 | physical characteristics, location, or picture of the | ||||||
24 | property ) ; ,
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25 | (5.5) the owner of the homestead property had tendered |
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1 | timely and full
payment to the county collector that the | ||||||
2 | owner reasonably believed was due and
owing on the | ||||||
3 | homestead property, and the county collector did not apply | ||||||
4 | the
payment to the homestead property; provided that this | ||||||
5 | provision applies only to
homeowners, not their agents or | ||||||
6 | third-party payors ; ,
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7 | (6) prior to the tax sale a voluntary or involuntary | ||||||
8 | petition has been
filed by or against the legal or | ||||||
9 | beneficial owner of the property requesting
relief under | ||||||
10 | the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13, the | ||||||
11 | property is subject to an automatic stay pursuant to that | ||||||
12 | petition, and that stay is active on the date of that sale;
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13 | (7) the property is owned by the United States, the | ||||||
14 | State of Illinois,
a municipality, or a
taxing district ; , | ||||||
15 | or | ||||||
16 | (8) the owner of the property is a reservist or | ||||||
17 | guardsperson who is granted an extension of his or her due | ||||||
18 | date under Sections 21-15, 21-20, and 21-25 of this Act.
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19 | (b) When, upon application of the owner of the certificate | ||||||
20 | of purchase
only, it appears to the satisfaction of the court | ||||||
21 | which ordered the property
sold that any of the following | ||||||
22 | subsections are applicable, the court shall
declare the sale | ||||||
23 | to be a sale in error:
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24 | (1) (Blank). A voluntary or involuntary petition under | ||||||
25 | the provisions of 11
U.S.C. Chapter 7, 11, 12, or 13 has | ||||||
26 | been filed
subsequent to the tax sale and prior to the |
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1 | issuance of the tax deed.
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2 | (2) The improvements upon the property sold have been | ||||||
3 | substantially
destroyed or rendered uninhabitable or | ||||||
4 | otherwise unfit for occupancy subsequent
to the tax sale | ||||||
5 | and prior to the issuance of the tax deed; however, if the | ||||||
6 | court declares a sale in error under this paragraph (2), | ||||||
7 | the court may order the holder of the certificate of | ||||||
8 | purchase to assign the certificate to the county collector | ||||||
9 | if requested by the county collector. The county collector | ||||||
10 | may, upon request of the county, as trustee, or upon | ||||||
11 | request of a taxing district having an interest in the | ||||||
12 | taxes sold, further assign any certificate of purchase | ||||||
13 | received pursuant to this paragraph (2) to the county | ||||||
14 | acting as trustee for taxing districts pursuant to Section | ||||||
15 | 21-90 of this Code or to the taxing district having an | ||||||
16 | interest in the taxes sold.
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17 | (3) There is an interest held by the United States in | ||||||
18 | the property sold
which could not be extinguished by the | ||||||
19 | tax deed.
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20 | (4) The real property contains a hazardous
substance, | ||||||
21 | hazardous waste, or underground storage tank that would
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22 | require cleanup or other removal under any federal,
State, | ||||||
23 | or local law, ordinance, or regulation, only if the tax | ||||||
24 | purchaser
purchased the property without actual knowledge | ||||||
25 | of the hazardous substance,
hazardous waste, or | ||||||
26 | underground storage tank. This paragraph (4) applies only |
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1 | if the owner of the
certificate of purchase has made | ||||||
2 | application for a sale in error at any time
before the | ||||||
3 | issuance of a tax deed. If the court declares a sale in | ||||||
4 | error under this paragraph (4), the court may order the | ||||||
5 | holder of the certificate of purchase to assign the | ||||||
6 | certificate to the county collector if requested by the | ||||||
7 | county collector. The county collector may, upon request | ||||||
8 | of the county, as trustee, or upon request of a taxing | ||||||
9 | district having an interest in the taxes sold, further | ||||||
10 | assign any certificate of purchase received pursuant to | ||||||
11 | this paragraph (4) to the county acting as trustee for | ||||||
12 | taxing districts pursuant to Section 21-90 of this Code or | ||||||
13 | to the taxing district having an interest in the taxes | ||||||
14 | sold.
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15 | Whenever a court declares a sale in error under this | ||||||
16 | subsection (b), the court shall promptly notify the county | ||||||
17 | collector in writing. Every such declaration pursuant to any | ||||||
18 | provision of this subsection (b) shall be made within the | ||||||
19 | proceeding in which the tax sale was authorized. | ||||||
20 | (c) When the county collector discovers, prior to the | ||||||
21 | expiration of the period of redemption, that a tax sale
should | ||||||
22 | not have occurred for one or more of the reasons set forth in
| ||||||
23 | subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this Section, | ||||||
24 | the county
collector shall notify the last known owner of the | ||||||
25 | certificate of purchase by
certified and regular mail, or | ||||||
26 | other means reasonably calculated to provide
actual notice, |
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1 | that the county collector intends to declare an administrative
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2 | sale in error and of the reasons therefor, including | ||||||
3 | documentation sufficient
to establish the reason why the sale | ||||||
4 | should not have occurred. The owner of the
certificate of | ||||||
5 | purchase may object in writing within 28 days after the date of
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6 | the mailing by the county collector. If an objection is filed, | ||||||
7 | the county
collector shall not administratively declare a sale | ||||||
8 | in error, but may apply to
the circuit court for a sale in | ||||||
9 | error as provided in subsection (a) of this
Section. Thirty | ||||||
10 | days following the receipt of notice by the last known owner of
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11 | the certificate of purchase, or within a reasonable time | ||||||
12 | thereafter, the county
collector shall make a written | ||||||
13 | declaration, based upon clear and convincing
evidence, that | ||||||
14 | the taxes were sold in error and shall deliver a copy thereof | ||||||
15 | to
the county clerk within 30 days after the date the | ||||||
16 | declaration is made for
entry in the tax judgment, sale, | ||||||
17 | redemption, and forfeiture record pursuant to
subsection (d) | ||||||
18 | of this Section. The county collector shall promptly notify | ||||||
19 | the
last known owner of the certificate of purchase of the | ||||||
20 | declaration by regular
mail and shall promptly pay the amount | ||||||
21 | of the tax sale, together with interest
and costs as provided | ||||||
22 | in Section 21-315, upon surrender of the original
certificate | ||||||
23 | of purchase.
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24 | (d) If a sale is declared to be a sale in error, the county
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25 | clerk shall make entry in the tax judgment, sale, redemption | ||||||
26 | and
forfeiture record, that the property was erroneously sold, |
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1 | and the county
collector shall, on demand of the owner of the | ||||||
2 | certificate of purchase, refund
the amount paid, except for | ||||||
3 | the nonrefundable $80 fee paid, pursuant to Section 21-295, | ||||||
4 | for each item purchased at the tax sale, pay any interest and | ||||||
5 | costs as may be ordered under Sections
21-315 through 21-335, | ||||||
6 | and cancel the certificate so far as it relates to the
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7 | property. The county collector shall deduct from the accounts | ||||||
8 | of the
appropriate taxing bodies their pro rata amounts paid. | ||||||
9 | Alternatively, for sales in error declared under subsection | ||||||
10 | (b)(2) or (b)(4), the county collector may request the circuit | ||||||
11 | court to direct the county clerk to record any assignment of | ||||||
12 | the tax certificate to or from the county collector without | ||||||
13 | charging a fee for the assignment. The owner of the | ||||||
14 | certificate of purchase shall receive all statutory refunds | ||||||
15 | and payments. The county collector shall deduct costs and | ||||||
16 | payments in the same manner as if a sale in error had occurred.
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17 | (Source: P.A. 100-890, eff. 1-1-19; 101-379, eff. 1-1-20; | ||||||
18 | 101-659, eff. 3-23-21.)
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19 | (35 ILCS 200/21-330)
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20 | Sec. 21-330. Fund for payment of interest. In all counties | ||||||
21 | of less than 3,000,000 inhabitants, the county board, by | ||||||
22 | resolution, may impose a fee for payment of interest and | ||||||
23 | costs. Each person purchasing any property at a sale under | ||||||
24 | this Code shall pay to the county collector, prior to the | ||||||
25 | issuance of any certificate of purchase, a fee of up to $60 for |
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1 | each item purchased.
Each person purchasing
any
property at a | ||||||
2 | sale held under this Code in a county with 3,000,000 or more
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3 | inhabitants shall pay to the county collector,
prior to the | ||||||
4 | issuance of any certificate of purchase, a nonrefundable fee | ||||||
5 | of $100 for each
item purchased. That amount shall be included | ||||||
6 | in the
price paid for the certificate of purchase and the | ||||||
7 | amount required to redeem
under Section 21-355.
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8 | All sums of money received under this Section shall be | ||||||
9 | paid by the
collector to the county treasurer of the county in | ||||||
10 | which the property is
situated for deposit into a special | ||||||
11 | fund. It
shall be the duty of the county treasurer, as trustee | ||||||
12 | of the fund, to
invest the principal and income of the fund | ||||||
13 | from time to time, if not
immediately required for payments | ||||||
14 | under this Section, in investments as are
authorized by | ||||||
15 | Sections 3-10009 and 3-11002 of the Counties Code. The fund
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16 | shall be held to pay interest and costs
by the county treasurer | ||||||
17 | as trustee of the fund. No payment shall be made
from the fund | ||||||
18 | except by order of the court declaring a sale in error under
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19 | Section 21-310, 22-35, or 22-50
or by declaration of the | ||||||
20 | county collector under subsection (c) of Section
21-310.
Any | ||||||
21 | moneys accumulated in the fund by the county treasurer in | ||||||
22 | excess of (i) $100,000 in counties with 250,000 or less | ||||||
23 | inhabitants or (ii) $500,000 in counties with more than | ||||||
24 | 250,000 inhabitants shall be paid each year prior to the | ||||||
25 | commencement of the
annual tax sale, first to satisfy
any | ||||||
26 | existing unpaid judgments entered pursuant to Section 21-295, |
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1 | and any funds
remaining thereafter shall be paid to the | ||||||
2 | general fund of the county.
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3 | (Source: P.A. 100-1070, eff. 1-1-19 .)
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4 | (35 ILCS 200/22-10)
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5 | Sec. 22-10. Notice of expiration of period of redemption. | ||||||
6 | A purchaser or assignee shall not be entitled to a tax deed to | ||||||
7 | the
property sold unless, not less than 3 months nor more than | ||||||
8 | 6 months prior to
the expiration of the period of redemption, | ||||||
9 | he or she gives notice of the
sale and the date of expiration | ||||||
10 | of the period of redemption to the
owners, occupants, and | ||||||
11 | parties interested in the property, including any
mortgagee of | ||||||
12 | record, as provided below. The purchaser or assignee shall | ||||||
13 | deliver the notice of the expiration of the period of | ||||||
14 | redemption to the sheriff of the county in which the property | ||||||
15 | is located not less than 5 months prior to the expiration of | ||||||
16 | the period of redemption. If service is made by the coroner or | ||||||
17 | by a person who is licensed or registered as a private | ||||||
18 | detective under the Private Detective, Private Alarm, Private | ||||||
19 | Security, Fingerprint Vendor, and Locksmith Act of 2004 under | ||||||
20 | the circumstances described in Section 22-15 for service by | ||||||
21 | those persons, then the notice of expiration of the period of | ||||||
22 | redemption shall be delivered to the coroner or the private | ||||||
23 | detective, as applicable, instead of to the sheriff. the
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24 | The Notice to be given to the parties shall be in at least | ||||||
25 | 10-point 10 point
type in the following form completely filled |
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1 | in:
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2 | TAX DEED NO. .................... FILED ....................
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3 | TAKE NOTICE
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4 | County of ...............................................
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5 | Date Premises Sold ......................................
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6 | Certificate No. ........................................
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7 | Sold for General Taxes of (year) ........................
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8 | Sold for Special Assessment of (Municipality)
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9 | and special assessment number ...........................
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10 | Warrant No. ................ Inst. No. .................
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11 | THIS PROPERTY HAS BEEN SOLD FOR
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12 | DELINQUENT TAXES
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13 | Property located at .........................................
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14 | Legal Description or Property Index No. .....................
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15 | .............................................................
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16 | .............................................................
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17 | This notice is to advise you that the above property has
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18 | been sold for delinquent taxes and that the period of
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19 | redemption from the sale will expire on .....................
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20 | .............................................................
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21 | The amount to redeem is subject to increase at 6 month | ||||||
22 | intervals from
the date of sale and may be further increased if | ||||||
23 | the purchaser at the tax
sale or his or her assignee pays any | ||||||
24 | subsequently accruing taxes or special
assessments to redeem | ||||||
25 | the property from subsequent forfeitures or tax sales.
Check | ||||||
26 | with the county clerk as to the exact amount you owe before |
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1 | redeeming.
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2 | This notice is also to advise you that a petition has been | ||||||
3 | filed for
a tax deed which will transfer title and the right to | ||||||
4 | possession of this
property if redemption is not made on or | ||||||
5 | before ......................................................
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6 | This matter is set for hearing in the Circuit Court of this | ||||||
7 | county in
...., Illinois on .....
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8 | You may be present at this hearing but your right to redeem | ||||||
9 | will
already have expired at that time.
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10 | YOU ARE URGED TO REDEEM IMMEDIATELY
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11 | TO PREVENT LOSS OF PROPERTY
| ||||||
12 | Redemption can be made at any time on or before .... by | ||||||
13 | applying to
the County Clerk of ...., County, Illinois at the | ||||||
14 | Office of the County Clerk in
...., Illinois.
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15 | For further information contact the County Clerk
| ||||||
16 | ADDRESS:....................
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17 | TELEPHONE:..................
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18 | ..........................
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19 | Purchaser or Assignee.
| ||||||
20 | Dated (insert date).
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21 | In counties with 3,000,000 or more inhabitants, the notice | ||||||
22 | shall also state
the address, room number , and time at which | ||||||
23 | the matter is set for hearing.
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24 | The changes to this Section made by Public Act 97-557 |
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1 | apply only to matters in which a petition for tax deed is filed | ||||||
2 | on or after July 1, 2012 (the effective date of Public Act | ||||||
3 | 97-557).
| ||||||
4 | The changes to this Section made by Public Act 102-1003 | ||||||
5 | this amendatory Act of the 102nd General Assembly apply to | ||||||
6 | matters in which a petition for tax deed is filed on or after | ||||||
7 | May 27, 2022 ( the effective date of Public Act 102-1003) this | ||||||
8 | amendatory Act of the 102nd General Assembly . Failure of any | ||||||
9 | party or any public official to comply with the changes made to | ||||||
10 | this Section by Public Act 102-528 does not invalidate any tax | ||||||
11 | deed issued prior to May 27, 2022 ( the effective date of Public | ||||||
12 | Act 102-1003) this amendatory Act of the 102nd General | ||||||
13 | Assembly . | ||||||
14 | (Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22; | ||||||
15 | 102-1003, eff. 5-27-22; revised 9-1-22.)
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16 | (35 ILCS 200/22-35)
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17 | Sec. 22-35. Reimbursement of a county or municipality | ||||||
18 | before issuance of tax deed.
Except in any proceeding in which | ||||||
19 | the tax purchaser is a county acting as a
trustee for
taxing | ||||||
20 | districts as provided in Section 21-90,
an order for the | ||||||
21 | issuance of a tax deed under this Code shall not be entered
| ||||||
22 | affecting the title to or interest in any property in which a | ||||||
23 | county, city, village or
incorporated town has an interest | ||||||
24 | under the police and welfare power by
advancements made from | ||||||
25 | public funds, until the purchaser or assignee makes
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1 | reimbursement to the county, city, village or incorporated | ||||||
2 | town of the money so
advanced or the county, city, village, or | ||||||
3 | town waives its lien on the property for
the money so advanced. | ||||||
4 | However, in lieu of reimbursement or waiver, the
purchaser or
| ||||||
5 | his or her
assignee may make application for and the court | ||||||
6 | shall order that the tax
purchase be set aside as a sale in | ||||||
7 | error , except in cases where the tax purchaser holds a lien | ||||||
8 | that shall remain on the property until paid with 5% interest | ||||||
9 | per year as provided in Section 21-240 . A sale in error may not | ||||||
10 | be granted under this Section if the lien has been released, | ||||||
11 | satisfied, discharged, or waived. A filing or appearance fee | ||||||
12 | shall not
be required of a county, city, village or | ||||||
13 | incorporated town seeking to enforce its
claim under this | ||||||
14 | Section in a tax deed proceeding.
| ||||||
15 | (Source: P.A. 101-379, eff. 1-1-20 .)
| ||||||
16 | (35 ILCS 200/22-50)
| ||||||
17 | Sec. 22-50. Denial of deed. If the court refuses to enter | ||||||
18 | an order
directing the county clerk to execute and deliver the | ||||||
19 | tax deed, because of the
failure of the purchaser to fulfill | ||||||
20 | any of the above provisions, and if the
purchaser, or his or | ||||||
21 | her assignee has made a bona fide attempt to comply with
the | ||||||
22 | statutory requirements for the issuance of the tax deed, then | ||||||
23 | upon
application of the owner of the certificate of purchase | ||||||
24 | the court shall declare
the sale to be a sale in error , unless | ||||||
25 | the purchaser failed to comply with any of the above |
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1 | provisions for obtaining a tax deed because the purchaser made | ||||||
2 | a reasonably avoidable error .
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3 | (Source: P.A. 92-224, eff. 1-1-02.)".
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