HB 2 — PROP TX-LIABILITY FOR WASTE

*LRB09403433MKM33435b* HB0002 94THEngrossed GENERALLRB094 ASSEMBLY03433 StateMKM of33435 Illinoisb andAN 2006ACT HB0002concerning Introducedtaxes. 12/3/2004, by Rep.

Robin Kelly SYNOPSIS AS INTRODUCED:

ILCS 200/21-81 new Amends the Property Tax Code.

Provides that if a county or municipality acquires certain property on which taxes are delinquent, the county or municipality may petition the circuit court to determine (i) that waste was committed or suffered on the property on or after the date the taxes on the property first became delinquent and (ii) the extent to which the waste diminished the fair market value of the property.

Holds each person whose acts or omissions caused the waste jointly and severally liable for (i) the entire amount of the delinquency and (ii) damages based on the amount of the diminishment.

Imposes criminal penalties for intentional waste of the property.

Effective immediately.

LRB094 03433 MKM 33435 b CORRECTIONAL FISCAL NOTE ACT HOUSING BUDGET AND MAY APPLY AFFORDABILITY IMPACT NOTE ACT IMPACT NOTE ACT MAY APPLY MAY APPLY A BILL FOR HB0002 LRB094 03433 MKM 33435 b AN ACT concerning taxes.

(a) If taxes on a property are delinquent and a county or municipality acquirescould thatacquire an interest in property by any method to which Section 21-95 applies, then the governing body of that county or municipality may petitiondeliver to the circuitcounty courtclerk for a determinationnotice ofthat the following:county or municipality may acquire an interest in the property.

(i)The thatnotice waste(i) wasshall committedinclude orthe sufferedlocation onof the property onand the legal description or afterpermanent index number of the dateproperty and (ii) shall state that the taxescounty onor municipality could acquire an interest in the property firstand becamethat delinquentif andwaste (ii)is committed or suffered, each person whose acts or omissions caused the extentwaste tois whichjointly and severally liable to the faircounty marketor valuemunicipality for the entire amount of the propertydiminishment hasof beenthe diminishedfair bymarket value of the waste.property.

(b)Within If5 thebusiness courtdays determines that waste has been committed or suffered on the property on or after thereceipt dateof the taxesnotice, on the propertyclerk firstshall becamemail delinquent and that the fairnotice marketto value of the propertyparty hasin beenwhose diminishedname since the date the taxes onwere thelast propertyassessed, firstas becameshown delinquent,by each person whose acts or omissions caused the wastemost isrecent jointlytax andcollector’s severallywarrant liablebooks. to the county or municipality for:

(i)Notice theshall entirebe amountdeemed ofto have been received by the delinquentproper taxesparty owedwithin on3 business days after it is mailed to the property;proper party by the clerk.

(ii)In addition, upon receipt of the amountnotice, the proper party must promptly post copies of the diminishmentnotice ifthroughout the fairpremises marketand valuemail copies of the propertynotice isto diminishedall byowners, lessoccupants, thanand 5%;other interested persons;

(iii)failure twiceto thedo amountso ofshall thebe diminishmentdeemed ifsuffering thewaste fairto marketbe valuecommitted. of the property is diminished by at least 5% but less than 15%;

and(b) (iv)If treblea thecounty amountor ofmunicipality theacquires diminishmentan ifinterest thein fairproperty marketby valueany ofmethod theto propertywhich isSection diminished21-95 byapplies, 15%then HB0002 Engrossed - 2 - LRB094 03433 MKM 33435 b that county or more.municipality may petition the circuit court for a determination of the following:

All(1) fundsthat receivedwaste bywas thecommitted county or municipalitysuffered inon accordancethe withproperty thison Sectionor shallafter bethe distributeddate proportionallythat toa eachnotice taxingwas districtreceived basedby upon the amountproper ofparty delinquentunder taxessubsection owed(a) tobut thaton HB0002or -before 2the -date LRB094the 03433county MKMor 33435municipality bacquired taxingtitle district.to the property by deed;

(c)and In(2) additionthe toextent any civil penalty imposed under this Section, if a person intentionally caused waste to thewhich property on or after the date the taxes on the property first became delinquent and that waste diminished the fair market value of the property byhas atbeen leastdiminished 5%by but less than 15% since the taxeswaste. first became delinquent, then that person is guilty of a Class B misdemeanor.

(c) If athe personcourt intentionallydetermines causedthat, waste to the property on or after the date thethat taxesnotice onwas thereceived propertyby became delinquent and that waste diminished the fairproper marketparty valueunder ofsubsection the(a) propertybut byon 15% or morebefore since the taxesdate firstthe becamecounty delinquent,or thenmunicipality thatacquired persontitle isto guiltythe ofproperty aby Classdeed: A misdemeanor.

(i) waste was committed or suffered on the property and (ii) the fair market value of the property was thereby diminished, then each person whose acts or omissions caused the waste is jointly and severally liable to the county or municipality for the entire amount of the diminishment of the fair market value of the property.

If the property was acquired because taxes were delinquent on the property, the amount received by the county or municipality shall be distributed proportionally to each taxing district based upon the proportion of taxes owed to that taxing district.

In addition, the county or municipality shall be awarded its costs and reasonable attorneys’ fees and litigation expenses.

(d) The remedies provided under this Section are in addition to any remedies provided under Section 21-80.