Bill Text: IL SB3685 | 2019-2020 | 101st General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. In provisions concerning delinquencies by lessees of property owned by a taxing district, provides that such a delinquency occurs 60 days after the final (currently, second) installment due date. Provides that those provisions apply in all counties (currently, in counties with more than 800,000 but fewer than 1,000,000 inhabitants). Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2021-01-13 - Session Sine Die [SB3685 Detail]

Download: Illinois-2019-SB3685-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 SB3685 Introduced 2/14/2020, by Sen. Laura M. Murphy SYNOPSIS AS INTRODUCED:
35 ILCS 200/21-16
Amends the Property Tax Code. In provisions concerning delinquencies by lessees of property owned by a taxing district, provides that such a delinquency occurs 60 days after the final (currently, second) installment due date. Provides that those provisions apply in all counties (currently, in counties with more than 800,000 but fewer than 1,000,000 inhabitants). Effective immediately.
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FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
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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
Section 21-16 as follows:
(35 ILCS 200/21-16)
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 final 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

SB3685 - 2 - LRB101 17220 HLH 70143 b
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.
(Source: P.A. 101-198, eff. 1-1-20.)
Section 99. Effective date. This Act takes effect upon
becoming law.