SB 262 — PROP TX-SERVICE OF NOTICES

A certificate of purchase shall not be issued to any person who is ineligible to bid at the sale or to receive a certificate of purchase under Section 21-265.

(d) Scavenger Tax Judgment, Sale and Redemption Record - Sale of parcels not sold.

The county collector shall prepare a Scavenger Tax Judgment, Sale and Redemption Record.

The county clerk shall write or stamp on the scavenger tax judgment, sale, forfeiture and redemption record opposite the description of any property offered for sale and not sold, or not confirmed for any reason, the words "offered but not sold".

The properties which are offered for sale under this Section and not sold or not confirmed shall be offered for sale annually thereafter in the manner provided in this Section until sold, except in the case of mineral rights, which after 10 consecutive years of being offered for sale under this Section and not sold or confirmed shall no longer be required to be offered for sale.

At any time between annual sales the County Collector may advertise for sale any properties subject to sale under judgments for sale previously entered under this Section and not executed for any reason.

The advertisement and sale shall be regulated by the provisions of this Code as far as applicable.

(e) Proceeding to tax deed.

The owner of the certificate of purchase shall give notice as required by Sections 22-5 through 22-30, and may extend the period of redemption as provided by Section 21-385.

At any time within 6 5 months prior to expiration of the period of redemption from a sale under this Code, the owner of a certificate of purchase may file a petition and may obtain a tax deed under Sections 22-30 through 22-55.

All proceedings for the issuance of a tax deed and all tax deeds for properties sold under this Section shall be subject to Sections 22-30 through 22-55.

Deeds issued under this Section are subject to Section 22-70.

This Section shall be liberally construed so that the deeds provided for in this SB0262 Engrossed - 4 - LRB094 00125 BDD 37567 b Section convey merchantable title.

(f) Redemptions from scavenger sales.

Redemptions may be made from sales under this Section in the same manner and upon the same terms and conditions as redemptions from sales made under the County Collector’s annual application for judgment and order of sale, except that in lieu of penalty the person redeeming shall pay interest as follows if the sale occurs before September 9, 1993:

(1) If redeemed within the first 2 months from the date of the sale, 3% per month or portion thereof upon the amount for which the property was sold;

(2) If redeemed between 2 and 6 months from the date of the sale, 12% of the amount for which the property was sold;

(3) If redeemed between 6 and 12 months from the date of the sale, 24% of the amount for which the property was sold;

(4) If redeemed between 12 and 18 months from the date of the sale, 36% of the amount for which the property was sold;

(5) If redeemed between 18 and 24 months from the date of the sale, 48% of the amount for which the property was sold;

(6) If redeemed after 24 months from the date of sale, the 48% herein provided together with interest at 6% per year thereafter.

If the sale occurs on or after September 9, 1993, the person redeeming shall pay interest on that part of the amount for which the property was sold equal to or less than the full amount of delinquent taxes, special assessments, penalties, interest, and costs, included in the judgment and order of sale as follows:

(1) If redeemed within the first 2 months from the date of the sale, 3% per month upon the amount of taxes, special assessments, penalties, interest, and costs due for each of the first 2 months, or fraction thereof.

SB0262 Engrossed - 5 - LRB094 00125 BDD 37567 b (2) If redeemed at any time between 2 and 6 months from the date of the sale, 12% of the amount of taxes, special assessments, penalties, interest, and costs due.

(3) If redeemed at any time between 6 and 12 months from the date of the sale, 24% of the amount of taxes, special assessments, penalties, interest, and costs due.

(4) If redeemed at any time between 12 and 18 months from the date of the sale, 36% of the amount of taxes, special assessments, penalties, interest, and costs due.

(5) If redeemed at any time between 18 and 24 months from the date of the sale, 48% of the amount of taxes, special assessments, penalties, interest, and costs due.

(6) If redeemed after 24 months from the date of sale, the 48% provided for the 24 months together with interest at 6% per annum thereafter on the amount of taxes, special assessments, penalties, interest, and costs due.

The person redeeming shall not be required to pay any interest on any part of the amount for which the property was sold that exceeds the full amount of delinquent taxes, special assessments, penalties, interest, and costs included in the judgment and order of sale.

Notwithstanding any other provision of this Section, except for owner-occupied single family residential units which are condominium units, cooperative units or dwellings, the amount required to be paid for redemption shall also include an amount equal to all delinquent taxes on the property which taxes were delinquent at the time of sale.

The delinquent taxes shall be apportioned by the county collector among the taxing districts in which the property is situated in accordance with law.

In the event that all moneys received from any sale held under this Section exceed an amount equal to all delinquent taxes on the property sold, which taxes were delinquent at the time of sale, together with all publication and other costs associated with the sale, then, upon redemption, the County Collector and the County Clerk shall apply the excess amount to the cost of redemption.

SB0262 Engrossed - 6 - LRB094 00125 BDD 37567 b (g) Bidding by county or other taxing districts.

Any taxing district may bid at a scavenger sale.

The county board of the county in which properties offered for sale under this Section are located may bid as trustee for all taxing districts having an interest in the taxes for the nonpayment of which the parcels are offered.

The County shall apply on the bid the unpaid taxes due upon the property and no cash need be paid.

The County or other taxing district acquiring a tax sale certificate shall take all steps necessary to acquire title to the property and may manage and operate the property so acquired.

When a county, or other taxing district within the county, is a petitioner for a tax deed, no filing fee shall be required on the petition.

The county as a tax creditor and as trustee for other tax creditors, or other taxing district within the county shall not be required to allege and prove that all taxes and special assessments which become due and payable after the sale to the county have been paid.

The county shall not be required to pay the subsequently accruing taxes or special assessments at any time.

Upon the written request of the county board or its designee, the county collector shall not offer the property for sale at any tax sale subsequent to the sale of the property to the county under this Section.

The lien of taxes and special assessments which become due and payable after a sale to a county shall merge in the fee title of the county, or other taxing district, on the issuance of a deed.

The County may sell the properties so acquired, or the certificate of purchase thereto, and the proceeds of the sale shall be distributed to the taxing districts in proportion to their respective interests therein.

The presiding officer of the county board, with the advice and consent of the County Board, may appoint some officer or person to attend scavenger sales and bid on its behalf.

(h) Miscellaneous provisions.

In the event that the tract of land or lot sold at any such sale is not redeemed within the time permitted by law and a tax deed is issued, all moneys that SB0262 Engrossed - 7 - LRB094 00125 BDD 37567 b may be received from the sale of properties in excess of the delinquent taxes, together with all publication and other costs associated with the sale, shall, upon petition of any interested party to the court that issued the tax deed, be distributed by the County Collector pursuant to order of the court among the persons having legal or equitable interests in the property according to the fair value of their interests in the tract or lot.

Section 21-415 does not apply to properties sold under this Section.

Appeals may be taken from the orders and judgments entered under this Section as in other civil cases.

The remedy herein provided is in addition to other remedies for the collection of delinquent taxes.

(Source:

P.A.

90-514, eff.

8-22-97;

90-655, eff.

7-30-98;

91-189, eff.

1-1-00.) (35 ILCS 200/21-285) Sec.

88-455.) SB0262 Engrossed - 8 - LRB094 00125 BDD 37567 b (35 ILCS 200/21-290) Sec.

(a) enters a bid or authorizes or procures the entry of SB0262 - 2 - LRB094 00125 BDD 37567 b a bid on any property offered for sale under Section 21-260, when the person in whose behalf the bid is made or authorized or procured has an ownership interest or nonownership interest in the property, or where that person had such an interest on January 1 of any year for which delinquent taxes were included within the judgment for sale under Section 21-260;

(f) within 90 days before the expiration of the period of redemption, solicits to acquire an ownership, nonownership, or beneficial interest in the property sold SB0262 Engrossed - 9 - LRB094 00125 BDD 37567 b for taxes or for special assessments under Section 21-190 or 21-260.

SB0262 - 3 - LRB094 00125 BDD 37567 b (Source:

P.A.

86-949;

88-455.) (35 ILCS 200/21-355) Sec.

21-355.

Amount of redemption.

Any person desiring to redeem shall deposit an amount specified in this Section with the county clerk of the county in which the property is situated, in legal money of the United States, or by cashier’s check, certified check, post office money order or money order issued by a financial institution insured by an agency or instrumentality of the United States, payable to the county clerk of the proper county.

The deposit shall be deemed timely only if actually received in person at the county clerk’s office prior to the close of business as defined in Section 3-2007 of the Counties Code on or before the expiration of the period of redemption or by United States mail with a post office cancellation mark dated not less than one day prior to the expiration of the period of redemption.

The deposit shall be in an amount equal to the total of the following:

(a) the certificate amount, which shall include all tax principal, special assessments, interest and penalties paid by the tax purchaser together with costs and fees of sale and fees paid under Sections 21-295 and 21-315 through 21-335;

(b) the accrued penalty, computed through the date of redemption as a percentage of the certificate amount, as follows:

(1) if the redemption occurs on or before the expiration of 6 months from the date of sale, the certificate amount times the penalty bid at sale;

(2) if the redemption occurs after 6 months from the date of sale, and on or before the expiration of 12 months from the date of sale, the certificate amount times 2 times the penalty bid at sale;

(3) if the redemption occurs after 12 months from the date of sale and on or before the expiration of 18 months from the date of sale, the certificate amount SB0262 - 4 - LRB094 00125 BDD 37567 b times 3 times the penalty bid at sale;

(4) if the redemption occurs after 18 months from the date of sale and on or before the expiration of 24 months from the date of sale, the certificate amount times 4 times the penalty bid at sale;

(5) if the redemption occurs after 24 months from the date of sale and on or before the expiration of 30 months from the date of sale, the certificate amount times 5 times the penalty bid at sale;

(6) if the redemption occurs after 30 months from the date of sale and on or before the expiration of 36 months from the date of sale, the certificate amount times 6 times the penalty bid at sale.

In the event that the property to be redeemed has been purchased under Section 21-405, the penalty bid shall be 12% per penalty period as set forth in subparagraphs (1) through (6) of this subsection (b).

The changes to this subdivision (b)(6) made by this amendatory Act of the 91st General Assembly are not a new enactment, but declaratory of existing law.

(c) The total of all taxes, special assessments, accrued interest on those taxes and special assessments and costs charged in connection with the payment of those taxes or special assessments, which have been paid by the tax certificate holder on or after the date those taxes or special assessments became delinquent together with 12% penalty on each amount so paid for each year or portion thereof intervening between the date of that payment and the date of redemption.

In counties with less than 3,000,000 inhabitants, however, a tax certificate holder may not pay all or part of an installment of a subsequent tax or special assessment for any year, nor shall any tender of such a payment be accepted, until after the second or final installment of the subsequent tax or special assessment has become delinquent or until after the holder of the certificate of purchase has filed a petition SB0262 - 5 - LRB094 00125 BDD 37567 b for a tax deed under Section 22.30.

The person redeeming shall also pay the amount of interest charged on the subsequent tax or special assessment and paid as a penalty by the tax certificate holder.

This amendatory Act of 1995 applies to tax years beginning with the 1995 taxes, payable in 1996, and thereafter.

(d) Any amount paid to redeem a forfeiture occurring subsequent to the tax sale together with 12% penalty thereon for each year or portion thereof intervening between the date of the forfeiture redemption and the date of redemption from the sale.

(e) Any amount paid by the certificate holder for redemption of a subsequently occurring tax sale.

(f) All fees paid to the county clerk under Section 22-5.

(g) All fees paid to the registrar of titles incident to registering the tax certificate in compliance with the Registered Titles (Torrens) Act.

(h) All fees paid to the circuit clerk and the sheriff or coroner in connection with the filing of the petition for tax deed and service of notices under Sections 22-15 through 22-30 and 22-40 in addition to (1) a fee of $35 if a petition for tax deed has been filed, which fee shall be posted to the tax judgement, sale, redemption, and forfeiture record, to be paid to the purchaser or his or her assignee;

(2) a fee of $4 if a notice under Section 22-5 has been filed, which fee shall be posted to the tax judgment, sale, redemption, and forfeiture record, to be paid to the purchaser or his or her assignee;

and (3) all costs paid to record a lis pendens notice in connection with filing a petition under this Code.

The fees in (1) and (2) of this paragraph (h) shall be exempt from the posting requirements of Section 21-360.

(i) All fees paid for publication of notice of the tax sale in accordance with Section 22-20.

(j) All sums paid to any city, village or incorporated SB0262 - 6 - LRB094 00125 BDD 37567 b town for reimbursement under Section 22-35.

(k) All costs and expenses of receivership under Section 21-410, to the extent that these costs and expenses exceed any income from the property in question, if the costs and expenditures have been approved by the court appointing the receiver and a certified copy of the order or approval is filed and posted by the certificate holder with the county clerk.

Only actual costs expended may be posted on the tax judgment, sale, redemption and forfeiture record.

(l) All costs incurred for title searches, not to exceed $150.

91-924,86-949; eff.

1-1-01.)88-455.) (35 ILCS 200/21-360) Sec.

A purchaser or assignee shall not be entitled to a tax deed to the property sold unless, not less than 3 months and 21 days nor more than 6 5 months prior to the expiration of the period SB0262 - 7 - LRB094 00125 BDD 37567 b of redemption, he or she prepares and delivers to the sheriff of the county in which the property is located the notice required under this Section together with a list designating the parties to be served with their last known addresses and the statutory costs for serving the notice.

The sheriff shall serve the gives notice of the sale and the date of expiration of the period of redemption to the owners, occupants, and SB0262 Engrossed - 10 - LRB094 00125 BDD 37567 b parties interested in the property, including any mortgagee of record, as provided below, not less than 3 months nor more than 6 months before the expiration of the period of redemption.

Check SB0262 - 8 - LRB094 00125 BDD 37567 b with the county clerk as to the exact amount you owe before redeeming.

This matter is set for hearing in the Circuit Court of this SB0262 Engrossed - 11 - LRB094 00125 BDD 37567 b county in ...., Illinois on .....

A special process server appointed under Section 22-15 shall make his or her return by affidavit and shall file it with the Clerk of the Circuit Court, where it shall be a SB0262 - 9 - LRB094 00125 BDD 37567 b part of the court record.

If a sheriff, special process server, or coroner to whom any notice is delivered for service, neglects or refuses to make the return, the purchaser or his or her assignee may petition the court to enter a rule requiring the sheriff, special process server, or coroner to make return of the notice on a day to be fixed by the court, or to show cause on that day why he or she should not be attached for SB0262 Engrossed - 12 - LRB094 00125 BDD 37567 b contempt of the court.

The publication shall contain (a) notice of the filing of the petition for tax deed, (b) the date on which the petitioner intends to make application for an order on the petition that a SB0262 - 10 - LRB094 00125 BDD 37567 b tax deed issue, (c) a description of the property, (d) the date upon which the property was sold, (e) the taxes or special assessments for which it was sold and (f) the date on which the period of redemption will expire.

The publication shall not include more than one property listed and sold in one description, except as provided in Section 21-90, and except that when more than one property is owned by one person, all of SB0262 Engrossed - 13 - LRB094 00125 BDD 37567 b the parcels owned by that person may be included in one notice.

(i) the purchaser or his or her assignee delivered the notice to the clerk, together with the statutory costs for SB0262 - 11 - LRB094 00125 BDD 37567 b mailing the notice by certified mail, return receipt requested, not less than 3 months and 14 days before the expiration of the period of redemption;

88-455.) SB0262 Engrossed - 14 - LRB094 00125 BDD 37567 b (35 ILCS 200/22-30) Sec.

(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 SB0262 - 12 - LRB094 00125 BDD 37567 b 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 SB0262 Engrossed - 15 - LRB094 00125 BDD 37567 b certified copy of the order, to issue to the purchaser or his or her assignee a tax deed.

Nothing contained in SB0262 - 13 - LRB094 00125 BDD 37567 b 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 SB0262 Engrossed - 16 - LRB094 00125 BDD 37567 b tax deed.

(3) proof by clear and convincing evidence that the tax SB0262 - 14 - LRB094 00125 BDD 37567 b deed had been procured by an intentional misrepresentation or intentional omission of a material fact fraud or deception by the tax purchaser or his or her assignee;

or (4) proof by a person or party holding a recorded ownership or other recorded interest in the property that he or she was not named as a party in the publication notice as set forth in Section 22-20, and that the tax SB0262 Engrossed - 17 - LRB094 00125 BDD 37567 b purchaser or his or her assignee did not make a diligent inquiry and effort to serve that person or party with the notices required by Sections 22-10 through 22-30.

In those cases of error where the court vacates the tax deed, it may award the petitioner SB0262 - 15 - LRB094 00125 BDD 37567 b reasonable attorney’s fees and court costs actually expended, payable from that fund.

1-1-02.) SB0262 Engrossed - 18 - LRB094 00125 BDD 37567 b Section 98.