SB 874 — PROP TX-TAX DEED

Within 10 days after receipt of said notice, the county clerk shall mail to the addresses supplied by the purchaser or assignee, by registered or certified mail, copies of said notice to the party in whose name the taxes are last assessed as shown by the most recent tax collector's warrant books.

The purchaser or assignee shall pay to the clerk postage plus the sum of $10.

The clerk shall write or stamp the date of receiving the notices upon the copies of the notices, and retain one copy.

The changes to this Section made by this amendatory Act of the 97th General Assembly apply only to tax sales that occur on or after the effective date of this amendatory Act of the 97th General Assembly.

(Source:

P.A.

97-557, eff.

7-1-12.) (35 ILCS 200/22-40) (Text of Section before amendment by P.A.

98-1162) Sec.

SB0874 Engrossed - 4 - LRB099 03534 HLH 23542 b (a) If the redemption period expires and the property has not been redeemed and all taxes and special assessments which became due and payable subsequent to the sale have been paid and all forfeitures and sales which occur subsequent to the sale have been redeemed and the notices required by law have been given and all advancements of public funds under the police power made by a city, village or town under Section 22-35 have been paid and the petitioner has complied with all the provisions of law entitling him or her to a deed, the court shall so find and shall enter an order directing the county clerk on the production of the certificate of purchase and a certified copy of the order, to issue to the purchaser or his or her assignee a tax deed.

PriorIn to the entryevent ofa ancurrent orderor directingformer theowner issuance of a tax deed, the petitionerproperty SB0874alleges -and 2the -court LRB099finds 03534that HLHthe 23542tax bpurchaser shallfailed furnishto thesubstantially courtcomply with aSection report22-5, of proceedings of the evidencecourt receivedshall onpresume the applicationowner forwas taxprejudiced deedby and the reporterror ofcontained proceedingsin shall be filed and made a part of the courtnotice. record.

(b)Prior If taxes for years prior to the yearentry or years sold are or become delinquent subsequent to the date of sale,an theorder courtdirecting shall find that the lienissuance of thosea delinquenttax taxesdeed, has been or will be merged into the taxpetitioner deedshall grantee'sfurnish title if the court determineswith thata thereport taxof deedproceedings grantee or any prior holder of the certificateevidence ofreceived purchase,on orthe anyapplication personfor ortax entitydeed underand common ownership or control with any such grantee or prior holder of the certificatereport of purchase,proceedings wasshall atbe nofiled timeand themade holdera ofpart any certificate of purchase for the yearscourt soughtrecord. to be merged.

(b) If taxes for years prior to the year or years sold are or become delinquent subsequent to the date of sale, the court shall find that the lien of those delinquent taxes has been or SB0874 Engrossed - 5 - LRB099 03534 HLH 23542 b will be merged into the tax deed grantee's title if the court determines that the tax deed grantee or any prior holder of the certificate of purchase, or any person or entity under common ownership or control with any such grantee or prior holder of the certificate of purchase, was at no time the holder of any certificate of purchase for the years sought to be merged.

(c) The county clerk is entitled to a fee of $10 in counties of 3,000,000 or more inhabitants and $5 in counties SB0874 - 3 - LRB099 03534 HLH 23542 b with less than 3,000,000 inhabitants for the issuance of the tax deed.

Upon application the court shall, enter an order to place the tax deed grantee or the grantee's successor in interest in SB0874 Engrossed - 6 - LRB099 03534 HLH 23542 b possession of the property and may enter orders and grant relief as may be necessary or desirable to maintain the grantee or the grantee's successor in interest in possession.

(e) The changes to this Section made by this amendatory Act of the 99th General Assembly apply only to tax sales that occur on or after the effective date of this amendatory Act of the 99th General Assembly.

6-1-08.) (Text of Section 98.after amendment by P.A.

Applicability.98-1162) Sec.

The22-40. changes made by this amendatory Act of the 99th General Assembly apply to notices filed with the county clerk pursuant to Section 22-5 on or after the effective date of this amendatory Act of the 99th General Assembly.

Issuance of deed;

possession.

(a) If the redemption period expires and the property has not been redeemed and all taxes and special assessments which became due and payable subsequent to the sale have been paid and all forfeitures and sales which occur subsequent to the sale have been redeemed and the notices required by law have been given and all advancements of public funds under the police power made by a county, city, village or town under Section 22-35 have been paid and the petitioner has complied with all the provisions of law entitling him or her to a deed, the court shall so find and shall enter an order directing the SB0874 Engrossed - 7 - LRB099 03534 HLH 23542 b county clerk on the production of the certificate of purchase and a certified copy of the order, to issue to the purchaser or his or her assignee a tax deed.

The court shall insist on substantial compliance with Section 22-5 and strict compliance with Section 22-10 through 22-25.

In the event a current or former owner of the property alleges and the court finds that the tax purchaser failed to substantially comply with Section 22-5, the court shall presume the owner was prejudiced by the error contained in the notice.

Prior to the entry of an order directing the issuance of a tax deed, the petitioner shall furnish the court with a report of proceedings of the evidence received on the application for tax deed and the report of proceedings shall be filed and made a part of the court record.

(b) If taxes for years prior to the year or years sold are or become delinquent subsequent to the date of sale, the court shall find that the lien of those delinquent taxes has been or will be merged into the tax deed grantee's title if the court determines that the tax deed grantee or any prior holder of the certificate of purchase, or any person or entity under common ownership or control with any such grantee or prior holder of the certificate of purchase, was at no time the holder of any certificate of purchase for the years sought to be merged.

If delinquent taxes are merged into the tax deed pursuant to this subsection, the court shall enter an order declaring which specific taxes have been or will be merged into the tax deed title and directing the county treasurer and county clerk to SB0874 Engrossed - 8 - LRB099 03534 HLH 23542 b reflect that declaration in the warrant and judgment records;

provided, that no such order shall be effective until a tax deed has been issued and timely recorded.

Nothing contained in this Section shall relieve any owner liable for delinquent property taxes under this Code from the payment of the taxes that have been merged into the title upon issuance of the tax deed.

(c) The county clerk is entitled to a fee of $10 in counties of 3,000,000 or more inhabitants and $5 in counties with less than 3,000,000 inhabitants for the issuance of the tax deed.

The clerk may not include in a tax deed more than one property as listed, assessed and sold in one description, except in cases where several properties are owned by one person.

Upon application the court shall, enter an order to place the tax deed grantee or the grantee's successor in interest in possession of the property and may enter orders and grant relief as may be necessary or desirable to maintain the grantee or the grantee's successor in interest in possession.

(d) The court shall retain jurisdiction to enter orders pursuant to subsections (b) and (c) of this Section.

This amendatory Act of the 92nd General Assembly and this amendatory Act of the 95th General Assembly shall be construed as being declarative of existing law and not as a new enactment.

(e) The changes to this Section made by this amendatory Act of the 99th General Assembly apply only to tax sales that occur SB0874 Engrossed - 9 - LRB099 03534 HLH 23542 b on or after the effective date of this amendatory Act of the 99th General Assembly.

(Source:

P.A.

98-1162, eff.

6-1-15.) Section 95.

No acceleration or delay.

Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate or delay the taking effect of (i) the changes made by this Act or (ii) provisions derived from any other Public Act.