Bill Text: IL HB5144 | 2009-2010 | 96th General Assembly | Enrolled

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Bill Title: Amends the Property Tax Code. Provides that, if a park district acquires property through the foreclosure of a lien, through a judicial deed, through the foreclosure of receivership certificate lien, or by acceptance of a deed of conveyance in lieu of foreclosing any lien against the property, all due or unpaid property taxes and existing liens for unpaid property taxes imposed or pending under any law or ordinance of this State or any of its political subdivisions are null and void. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2010-07-21 - Public Act . . . . . . . . . 96-1142 [HB5144 Detail]

Download: Illinois-2009-HB5144-Enrolled.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 21-95 and 21-100 as follows:
(35 ILCS 200/21-95)
Sec. 21-95. Tax abatement after acquisition by a
governmental unit. When any county, or municipality, school
district, or park district acquires property through the
foreclosure of a lien, through a judicial deed, through the
foreclosure of receivership certificate lien, or by acceptance
of a deed of conveyance in lieu of foreclosing any lien against
the property, or when a government unit acquires property under
the Abandoned Housing Rehabilitation Act, or when any county or
other taxing district acquires a deed for property under
Section 21-90 or Sections 21-145 and 21-260, or when any
county, municipality, school district, or park district
acquires title to property that was to be transferred to that
county, municipality, school district, or park district under
the terms of an annexation agreement, development agreement,
donation agreement, plat of subdivision, or zoning ordinance by
an entity that has been dissolved or is being dissolved or has
been in bankruptcy proceedings or is in bankruptcy proceedings,

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all due or unpaid property taxes and existing liens for unpaid
property taxes imposed or pending under any law or ordinance of
this State or any of its political subdivisions shall become
null and void.
(Source: P.A. 91-305, eff. 1-1-00.)
(35 ILCS 200/21-100)
Sec. 21-100. Notice to county officials; voiding of tax
bills. The county board or corporate authorities of the county,
or other taxing district acquiring property under Section 21-95
shall give written notice of the acquisition to the chief
county assessment officer and the county collector and the
county clerk of the county in which the property is located,
and request the voiding of the tax liens as provided in this
Section. The notice shall describe the acquired property by
legal description or property index number.
Upon receipt of the notice, the county collector and county
clerk shall void the current and all prior unpaid taxes on the
records in their respective offices by entering the following
statement upon their records for the property: "Acquired by ...
(name of county, or municipality, school district, or park
district acquiring the property under Section 21-95). Taxes due
and unpaid on this property ... (give legal description or
property index number and address of the property) ... are
waived and null and void under Section 21-100 of the Property
Tax Code. The tax bills of this property are hereby voided and

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liens for the taxes are extinguished."
(Source: P.A. 86-949; 86-1158; 88-455.)
Section 99. Effective date. This Act takes effect upon
becoming law.