35 ILCS 516/320
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 7 - Redemption Procedures And Notice Requirements

Sec. 320.     Partial redemption of forfeited mobile homes.     In counties with  less than 3,000,000 inhabitants, when forfeited taxes on a mobile home remain  unpaid for one or more years, it is permissible to pay to the county or  township collector, one or more full years of back or forfeited taxes, interest  prior to forfeiture, statutory costs, printers' fees, and forfeiture interest  or penalties, attaching thereto beginning with the earliest year for which the  taxes are unpaid. In no case shall payment on account of a designated years'  taxes be accepted unless the sums due for prior years have first been paid or  are tendered at the same time.Any person seeking to make payments under this Section shall notify the  county clerk of his or her intention in person or by agent or in writing. If  notice is given while the collector has possession of the collector's books,  the county clerk shall prepare an addendum to be presented to the collector and  attached, by the collector, to the collector's books on which the description  of the mobile home involved appears, which addendum shall become a part of the  collector's books.  If notice is given after the tax sale, but before receipt  by the county collector of the  current collector's books, the county clerk  shall prepare an addendum and attach it to the Tax Judgment, Sale, Redemption,  and Forfeiture record, on which the mobile home involved appears, which  addendum shall become a part of that record.The addendum shall show separately, for the year or years  to be paid, (a) the amount of back or forfeited taxes, (b) interest prior  to forfeiture, (c) statutory costs and printers' fees, and (d) forfeiture  interest or penalties attaching thereto. The county clerk shall, at the  same time, order the county or town collector to receive from the person the  amount due on account of the taxes, for the year or years determined as  provided above, of the back or forfeited taxes, interest prior to forfeiture,  statutory costs, printers' fees, and forfeiture interest or penalties to date  attaching to the back or forfeited taxes.Upon presentation of the order from the county clerk, and receipt of the  addendum if the books are in the collector's possession, the collector  shall receive the sum tendered on account of the taxes for the year or  years designated, and make out duplicate receipts therefor. The receipts  shall set forth a description of the mobile home, the year or years paid, and  the total amount received. One copy of the receipt shall be given the  person making payment and, when countersigned by the county clerk, shall be  evidence of the payment therein set forth. The second copy  shall be filed by the county clerk in his or her office.If the collector's books are in the collector's possession, he or she shall  enter the payment on the current collector's books or addendum, and he or  she shall also enter any unpaid balance on the Tax Judgment, Sale, Redemption  and Forfeiture record at the proper time.After the tax sale and before receipt by the county collector of the current  collector's books, the county clerk shall make a proper entry on the Tax  Judgment, Sale, Redemption and Forfeiture record, and shall charge the county  collector with the sum received. The county clerk shall also enter any unpaid  balance on the county collector's books at the proper time.The county collector shall distribute all sums received as required by law.    (Source: P.A. 92-807, eff. 1-1-03.)