reglab/housing_qa huggingface dataset:
35 ILCS 516/185
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 4 - Annual Tax Sale Procedure

Sec. 185.     Certificate of purchase.     The county clerk shall make out and  deliver to the purchaser of any mobile home sold under Section 145, a  certificate of purchase countersigned by the collector, describing the mobile  home sold, including the vehicle identification number, the model year, and the  square footage, the date of sale, the amount of taxes, interest, and  cost for which it was sold, and that payment of the sale price has been made.  If any person becomes the purchaser of more than one mobile home owned by one  party or person, the purchaser may have the whole or one or more of them  included in one certificate, but separate certificates shall be issued in all  other cases. A certificate of purchase shall be assignable by endorsement. An  assignment shall vest in the assignee or his or her legal representatives, all  the right and title of the original purchaser.If the tax certificate is lost or destroyed, the county clerk  shall issue a duplicate certificate upon written request and a sworn affidavit  by the tax sale purchaser, or his or her assignee, that the tax certificate is  lost or destroyed.  The county clerk shall cause a notation to be made  in the tax sale and judgment book that a duplicate certificate has been issued,  and redemption payments shall be made only to the holder of the duplicate  certificate.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/190
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 4 - Annual Tax Sale Procedure

Sec. 190.     Index of tax sale records.     The county clerk may make an index  of tax-sale records.  The index shall be kept in the county clerk's office as a  public record, open to inspection during office hours.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/195
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 4 - Annual Tax Sale Procedure

(35 ILCS 516/195)Sec. 195.     County clerk's books and records; prima facie evidence.     The  books and records of the county clerk, or copies thereof, certified by the  clerk, shall be prima facie evidence to prove the sale of any mobile home for  taxes, the redemption of the mobile home, or payment of  taxes thereon.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/Div. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 5 - Scavenger Sales; Procedures

 Division 5.      Scavenger sales; procedures
35 ILCS 516/205
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 5 - Scavenger Sales; Procedures

Sec. 205. Scavenger sale; persons ineligible to bid or purchase. No person, except a unit of local government, shall be eligible to bid  or receive a certificate of purchase at any sale under Section 200 unless  that person has completed and delivered to the county clerk a true, accurate,  and complete application for certificate of purchase which shall affirm that:(1) the person has not bid upon or applied to     purchase any mobile home at the sale for a person who is the party or agent of the party who owns the mobile home or is responsible for the payment of the delinquent taxes;(2) the person is not, nor is he or she the agent     for, the owner or party responsible for payment of the taxes on any mobile home which is located in the same county in which the sale is held and which is tax delinquent or forfeited for all or any part of each of 2 or more years; and(3) the person, although otherwise eligible to bid,     has not either directly or through an agent twice during the same sale failed to complete a purchase by the immediate payment of the minimum bid or the payment of the balance of a bid within the time provided by Section 200. (Source: P.A. 100-863, eff. 8-14-18.)
35 ILCS 516/210
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 5 - Scavenger Sales; Procedures

Sec. 210.     Scavenger sale registration.     No person, except a unit of local  government, shall be eligible to bid or to receive a certificate of purchase  who did not register with the county collector at least 5 business days in  advance of the first day of the sale under Section 200. The collector may  charge, for each registration, a fee of not more than $50 in counties with less  than 3,000,000 inhabitants.  Registration shall be made upon such forms and according to  such regulations as the county collector deems necessary in order to effect  complete and accurate disclosure of the identity of all persons beneficially  interested, directly or indirectly, in each sale under Section 200. The  information to be disclosed shall include, but not be limited to, the name,  address, and telephone number of the purchaser to whom the clerk and collector  will be requested to issue a certificate of purchase; if the purchaser is a  corporation, the place of incorporation and the names and addresses of its  shareholders unless the corporation is publicly held; if the purchaser is a  partnership, the names and addresses of all general and limited partners; if  the purchaser is doing business under an assumed business name, the county  where such name is registered and the names, addresses, and telephone numbers  of all persons having an ownership interest in the business; and the identity  and location of any other tax delinquent mobile home owned by the bidder and  purchaser.Every application for certificate of purchase and form for registration  authorized and required by this Section and Section 215 shall be executed  under penalty of perjury as though under oath or affirmation, but no  acknowledgement is required.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/220
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 5 - Scavenger Sales; Procedures

Sec. 220.     Scavenger sale; ineligible bid; liability.(a) Any person who is ineligible under Section 205 to bid or to receive a  certificate of purchase from a sale under Section 200, who nevertheless  registers to bid or bids or receives or acquires ownership of a certificate of  purchase from a sale, and any person who registers to bid or bids at a sale on  behalf of an ineligible person, shall be personally liable, jointly and  severally, in a sum equal to the full amount of delinquent or forfeited  taxes, interest, penalties, and costs for  which the judgment for sale under Section 200 was entered.(b) The State's Attorney of the county in which the sale under Section  200 was conducted may bring an action in the name of the People of the State  of Illinois against the person and, upon a finding of liability under this  Section, the court shall enter judgment against the person in a sum equal to  the full amount of delinquent or forfeited taxes,  interest, penalties, and costs for which judgment for sale  under Section 200 was entered, together with the costs of the action and  reasonable attorney's fees. The proceeds of any judgment under this Section  shall be paid into the county general fund.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/225
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 5 - Scavenger Sales; Procedures

Sec. 225.     Tax scavenger sale fraud; definitions.     For purposes of  Section  230:(1) "Ownership interest" means any title or other     interest in a mobile home, the holder of which is considered to be the owner of the mobile home for purposes of taxation under Section 3 of the Mobile Home Local Services Tax Act. Mobile home park owners are not deemed to have an ownership interest as defined in this Section.(2) "Nonownership interest" means any interest in a     mobile home other than a contingent interest and other than an ownership interest as defined in this Section, including without limitation an easement or lien.(3) "Mobile home" has the same meaning as defined in     Section 1 of the Mobile Home Local Services Tax Act.   (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/230
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 5 - Scavenger Sales; Procedures

(35 ILCS 516/230)Sec. 230.     Offense of scavenger sale fraud.     A person commits the  offense of tax sale fraud who knowingly:(a) enters a bid or authorizes or procures the entry     of a bid on any mobile home offered for sale under Section 200, when the person in whose behalf the bid is made or authorized or procured has an ownership interest or nonownership interest in the mobile home, 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 200;(b) acquires, or attempts to acquire, ownership of     any certificate of purchase for a mobile home sold under Section 200, when the person in whose behalf such certificate of purchase is or would be acquired has an ownership interest or nonownership interest in the mobile home, or where that person had that interest on January 1 of any year for which delinquent taxes were included within the judgment for sale under Section 200;(c) conveys or assigns any certificate of purchase     for a mobile home sold under Section 200 to any person who has an ownership interest or nonownership interest in the mobile home, or who had that interest on January 1 of any year for which delinquent taxes were included within the judgment for sale under Section 200;(d) makes a false statement in any application for     certificate of purchase or registration form submitted under Sections 210 and 215; or(e) forfeits 2 or more bids at any one sale under     Section 200 by failing to pay the minimum cash bid timely or by failing to pay the balance of the bid timely as required by Section 200.Tax sale fraud is a Class A misdemeanor.  A subsequent conviction for tax  sale fraud as defined in subsections (a) through (d) of this Section is a Class  4 felony.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/Div. 6 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 6 - Indemnity Fund; Sales In Error

 Division 6.      Indemnity fund; sales in error
35 ILCS 516/235
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 6 - Indemnity Fund; Sales In Error

Sec. 235. Creation of indemnity fund.(a) Each person  purchasing any mobile home at a sale under this Act shall pay  to the county collector, prior to the issuance of any certificate of purchase,  a fee of $20 for each item purchased.  A like sum shall be paid for each year  that all or a portion of  subsequent taxes are paid by the tax purchaser  and posted to  the tax judgment, sale, redemption and forfeiture record where the underlying  certificate of purchase is recorded.(b) The amount paid prior to issuance of the certificate of purchase  pursuant to subsection (a) shall be included in the purchase price of  the mobile home in the certificate of purchase and all amounts paid under this  Section shall be included in the amount required to redeem under Section 300.  Except as otherwise provided in subsection (b) of Section 240, all money  received under subsection (a) shall be paid by the collector to the  county treasurer of the county in which the mobile home is situated, for the  purpose of an indemnity fund. The county treasurer, as trustee of that fund,  shall invest all of that fund, principal and income, in his or her hands from  time to time, if not immediately required for payments of indemnities under  subsection (a) of Section 245, in investments permitted by the Illinois State  Board of Investment under Article 22A of the Illinois Pension Act.  The county  collector shall report annually to  the county clerk on the condition and  income of the fund. The indemnity fund shall be held to satisfy judgments  obtained against the county treasurer, as trustee of the fund. No payment shall  be made from the fund, except upon a judgment of the court which ordered the  issuance of a tax certificate of title.       (Source: P.A. 94-412, eff. 8-2-05.)
35 ILCS 516/240
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 6 - Indemnity Fund; Sales In Error

Sec. 240.     Amount to be retained in indemnity fund.(a) The county board in each county shall determine the amount of the fund  to be maintained in that county, which amount shall not be less than  $50,000 and shall not be greater  than $1,000,000 in counties with less than 3,000,000 inhabitants.  Any  moneys accumulated by the county treasurer in excess of the amount so  established, as trustee of the fund, shall be paid by him or her annually to  the general fund of the county.(b) In counties in which a Tort Liability Fund is established, all sums of  money received under subsection (a) of Section 235 may be deposited in the  general fund of the county for general county governmental purposes, if the  county board provides by ordinance that the indemnity required by this Section  shall be provided by the Tort Liability Fund.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/250
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 6 - Indemnity Fund; Sales In Error

Sec. 250.     Indemnity fund fraud.(a) A person commits the offense of indemnity fund fraud when that person  knowingly:(1) offers or agrees to become a party to, or to     acquire an interest in, a contract involving the proceeds of a judgment for indemnity under Section 245 before the end of the period of redemption from the tax sale to which the judgment relates;(2) fraudulently induces a party to forego bringing     an action for the recovery of the mobile home;(3) makes a deceptive misrepresentation during the     course of negotiating an agreement under subsection (c) of Section 245; or(4) conspires to violate any of the provisions of     this subsection.(b) Commission of any one act described in subsection (a) is a Class A  misdemeanor. Commission of more than one act described in subsection (a)  during a single course of conduct is a Class 4 felony. A second or  subsequent conviction for violation of any portion of this Section is a  Class 4 felony.(c) The State's Attorney of the county in which a judgment for  indemnity under Section 245 is entered may bring a civil action in the  name of the People of the State of Illinois against a person who violates  paragraph (1), (2), or (3) of subsection (a). Upon a finding of liability  in the action the court shall enter judgment in favor of the People in a  sum equal to 3 times the amount of the judgment for indemnity, together  with costs of the action and reasonable attorney's fees. The proceeds of any  judgment under this subsection shall be paid into the general fund of the  county.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/260
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 6 - Indemnity Fund; Sales In Error

Sec. 260. Interest on refund.(a) In those cases which arise solely under grounds set forth in Section  255 or 395, and in no other cases, the court which orders a sale in  error shall  also award interest on the refund of the amount paid for the certificate of  purchase, together with all costs paid by the owner of the certificate of  purchase or his or her assignor which were posted to the tax judgment, sale,  redemption and forfeiture record, except as otherwise provided in  this Section.  Except as otherwise provided in this Section, interest shall be  awarded and paid at the rate of 1% per month from the date of sale to the  date of payment to the tax purchaser, or in an amount equivalent to the  penalty interest which would be recovered on a redemption at the time of  payment pursuant to the order for sale in error, whichever is less.(b) Interest on the refund to the owner of the certificate of  purchase shall not be paid (i) in any case in which the mobile home  sold has been substantially destroyed or rendered uninhabitable or otherwise  unfit for occupancy,  (ii) when the sale in error is made pursuant to Section 395,  or (iii) in any other case where the court determines that the  tax purchaser had actual knowledge prior to the sale of the grounds on which  the sale is declared to be erroneous.(c) When the county collector files a petition for sale in error under  Section 255 and mails a notice thereof by  certified or registered mail to the tax purchaser, any interest otherwise  payable under this Section shall cease to accrue as of the date the  petition is filed, unless the tax purchaser agrees to an order for sale in  error upon the presentation of the petition to the court.  Notices under  this subsection may be mailed to the original owner of the certificate of  purchase, or to the latest assignee, if known.  When the  owner of the certificate of purchase contests the collector's petition  solely to determine whether the grounds for sale in error are such as to  support a claim for interest, the court may direct that the principal  amount of the refund be paid to the owner of the certificate of purchase  forthwith. If the court thereafter determines that a claim for interest  lies under this Section, it shall award such interest from the date of sale  to the date the principal amount was paid. If the owner of the certificate of purchase files an objection to the county collector's intention to declare an administrative sale in error, as provided under subsection (c) of Section 255, and, thereafter, the county collector elects to apply to the circuit court for a sale in error under subsection (a) of Section 255, then, if the circuit court grants the county collector's application for a sale in error, the court may not award interest to the owner of the certificate of purchase for the period after the mailing date of the county collector's notice of intention to declare an administrative sale in error.   (Source: P.A. 98-949, eff. 8-15-14.)
35 ILCS 516/265
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 6 - Indemnity Fund; Sales In Error

Sec. 265.         Refund of other taxes paid by holder of certificate of  purchase. The court which orders a sale in error shall order the  refund of all other taxes paid by the owner of the certificate of purchase or  his or her assignor  which were validly posted to the tax judgment, sale  redemption and forfeiture record subsequent to the tax sale, together with  interest on the other taxes under the same terms as interest is otherwise  payable under Section 260. The interest under this Section shall be  calculated at the rate of 1% per month from the date the other taxes  were paid and not from the date of sale.  The collector shall take credit  in settlement of his or her accounts for the refund of the other taxes as in  other cases of sale in error under Section 255.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/270
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 6 - Indemnity Fund; Sales In Error

Sec. 270.     Orders for payment of interest.     The county treasurer may  determine in his or her discretion whether payment of interest and costs shall  be made as provided in Section 275, 280, or 285. If the treasurer determines  not to make payment as provided in those Sections, the treasurer shall pay any  interest or costs awarded under this Section pro rata from those accounts where  the principal refund of the tax sale purchase price under Section 275 is taken.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/275
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 6 - Indemnity Fund; Sales In Error

Sec. 275. Fund for payment of interest. In counties of under 3,000,000  inhabitants, the county board may impose a fee of up to $10, which shall be  paid to the county collector, upon each person purchasing any mobile home at a  sale held under this Act, prior to the issuance of any certificate of purchase.  That amount shall be included in the price paid for the  certificate of purchase and the amount required to redeem under Section 300.All sums of money received under this Section shall be paid by the  collector to the county treasurer of the county in which the mobile home is  situated for deposit into a special fund.  It  shall be the duty of the county treasurer, as trustee of the fund, to  invest the principal and income of the fund from time to time, if not  immediately required for payments under this Section, in investments as are  authorized by Sections 3-10009 and 3-11002 of the Counties Code.  The fund  shall be held to satisfy orders for payment of interest and costs obtained  against the county treasurer as trustee of the fund. No payment shall be made  from the fund except by order of the court declaring a sale in error under  Section 255. Any moneys accumulated in the fund by the county treasurer in  excess of  (i) $100,000 in counties with 250,000 or less inhabitants or (ii) $500,000 in counties with more than 250,000 inhabitants        shall be paid each year prior to the commencement of the  annual tax sale, first to satisfy  any existing unpaid judgments entered pursuant to Section 235, and any funds  remaining thereafter shall be paid to the general fund of the county.       (Source: P.A. 94-362, eff. 7-29-05.)
35 ILCS 516/280
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 6 - Indemnity Fund; Sales In Error

Sec. 280.     Claims for interest and costs.     Any person  claiming interest or costs under Sections 260 through 275 shall  include the claim in his or her petition for sale in error  under Section 255.  Any claim for interest or costs which is not included in  the petition is waived, except interest or costs may be awarded to the extent  permitted by this Section upon a sale in error petition filed by the  county collector, without requiring a separate filing by the claimant.  Any  order for interest or costs upon the petition for sale in error shall be  deemed to be entered against the county treasurer as trustee of the fund  created by Section 275.  The fund shall be the sole source for  payment  and satisfaction of orders for interest or costs, except as otherwise  provided in this Section.  If the court determines that the fund has been  depleted and will not be restored in time to pay an award with reasonable  promptness, the court may authorize the collector to pay the interest portion  of the award pro rata from those accounts where the principal refund of the tax  sale purchase price under Section 255 is taken.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/285
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 6 - Indemnity Fund; Sales In Error

(35 ILCS 516/285)Sec. 285.         Recovery of amount of tax paid by  purchaser at erroneous sale. In addition to all other remedies,  when the purchaser or assignee of a certificate of purchase that has been  declared an erroneous sale, has paid any tax upon the  mobile home sold, which was not paid by the owner of the  mobile home and was not refunded to the tax purchaser or assignee by the  county, the purchaser or assignee may recover from the owner the amount he or  she paid, with 10% interest, as money paid for the owner's use.    (Source: P.A. 92-807, eff. 1-1-03.)