reglab/housing_qa huggingface dataset:
35 ILCS 516/Div. 3 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 3 - Notice And Publication Provisions

 Division 3.      Notice and publication provisions
35 ILCS 516/80
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 3 - Notice And Publication Provisions

Sec. 80. Mailed notice of application for judgment and sale. Not less  than 15 days before the date of application for judgment and sale of delinquent  mobile homes, the county collector shall mail, by registered or certified mail,  a notice of the forthcoming application for judgment and sale to the person  shown by the current collector's warrant book to be the party in whose name the  taxes were last computed or to the current owner of record.  The notice shall include the intended dates of  application for judgment and sale and commencement of the sale, and a  description of the mobile homes. The county collector must present proof of the  mailing to the court along with the application for judgement.In counties with less than 3,000,000 inhabitants, a copy of this notice shall  also be mailed by the county collector by registered or certified mail to any  lienholder of record who annually requests a copy of the notice. The failure of  the county collector to mail a notice or its non-delivery to the lienholder  shall not affect the validity of the judgment.The collector shall collect $10 from the proceeds of each sale to cover  the costs of registered or certified mailing and the costs of advertisement  and publication.  If a taxpayer pays the taxes on the mobile home after the notice of the  forthcoming application for judgment and sale is mailed but before the sale is  made, then the collector shall collect $10 from the taxpayer to cover the costs  of registered or certified mailing and the costs of advertisement and  publication.       (Source: P.A. 92-807, eff. 1-1-03; 93-899, eff. 8-10-04.)
35 ILCS 516/85
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 3 - Notice And Publication Provisions

Sec. 85.     Printer's error in advertisement.     In all cases where there is  a printer's error in the advertised list which prevents judgment from being  obtained against any mobile home, or against all of the delinquent list, at the  time stated in the advertisement, the printer shall lose the compensation  allowed by this Act for those mobile homes containing errors, or for the entire  list, as the case may be.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 3 - Notice And Publication Provisions

(35 ILCS 516/90)Sec. 90.     Scavenger sale.     At the same time the county collector annually  publishes the collector's annual sale advertisement under Sections 55  and 60, the collector, if the county board so orders by resolution, must  publish an advertisement giving notice of the intended  application for judgment and sale of all mobile homes upon which all or a part  of the taxes for each of 2 or more years, including the current tax year, are  delinquent as of the date of  the advertisement.  In no event may there be more than 2 consecutive years  without a sale under this Section. The term delinquent also includes  forfeitures. The county collector shall include in the advertisement and in the  application for judgment and sale under this Section and Section 200 the  total amount of all taxes upon those mobile homes which are delinquent as  of the date of the advertisement. In lieu of a single annual advertisement and  application for judgment and sale under this Section and Section 200, the  county collector may, from time to time, beginning on the date of the  publication of the annual sale advertisement and before August 1 of the next  year, publish separate advertisements and make separate applications on  eligible mobile homes described in one or more volumes of the delinquent list.  The separate advertisements and applications shall, in the aggregate, include  all the mobile homes which otherwise would have been included in the single  annual advertisement and application for judgment and sale under this Section.  The advertisement and application for judgment and sale shall be in the manner  prescribed by this Act relating to the annual advertisement and application for  judgment and sale of delinquent mobile homes.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/Div. 3.5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 3.5 - Judgments and Sales

 Division 3.5.      Judgments and Sales
35 ILCS 516/95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 3.5 - Judgments and Sales

Sec. 95.     Time of applying for judgment.     Except as otherwise provided  in this Section, all applications for judgment and order of sale for taxes  on delinquent mobile homes shall be made during the month of  October.Within 30 days after the day specified for the application for judgment the  court shall hear and determine the matter.  If judgment is rendered, the sale  shall begin on the date within 5 business days specified in the notice as  provided in Section 60.  If the collector is prevented from advertising and  obtaining judgment during the month of October, the collector may obtain  judgment at any time thereafter; but if the failure arises by the county  collector's not complying with any of the requirements of this Act, he or she  shall be held on his or her official bond for the full amount of all taxes  charged against him or her.  Any failure on the part of the  county collector shall not be allowed as a valid objection to the collection of  any tax, or to entry of a judgment against any delinquent  mobile homes included in the application of the county collector.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/100
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 3.5 - Judgments and Sales

Sec. 100. Annual tax judgment, sale, redemption, and forfeiture  record. The collector shall transcribe into a record prepared for that purpose,  and known as the annual tax judgment, sale, redemption, and forfeiture record,  the list of delinquent mobile homes.  The record shall contain all the  information necessary to be recorded, at least 5 days before the day on which  application for judgment is to be made.The record shall set forth the name of the owner and the street, common  address, and mobile home park where the mobile home is sited, if known; a  description  of the mobile home, including the vehicle identification number, if known, model year,  and  square footage; the year or years for which the tax is  due; the valuation on which the tax is extended; the amount of the  consolidated and other taxes; the costs; and the  total amount of charges against the mobile home.The record shall also be ruled in columns  to show the amount paid before entry of judgment; the  amount of judgment and a column for remarks; the amount paid before sale and  after entry of judgment; the amount of the sale; amount of interest or penalty;  amount of cost; amount forfeited to the State; date of sale;  name of purchaser; amount of sale and penalty; taxes of succeeding years;  interest and when paid, interest and cost; total amount of redemption; date of  redemption; when certificate of title executed; by whom redeemed; and a column  for remarks or  receipt of redemption money.The record shall be kept in the office of the county clerk.  (Source: P.A. 99-274, eff. 1-1-16.)
35 ILCS 516/105
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 3.5 - Judgments and Sales

Sec. 105.     Payment of delinquent tax before sale.     Any person owning or  claiming mobile homes upon which application for judgment is applied for may,  in person or by agent, pay the taxes, and costs due to the county collector  at any time before sale.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/110
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 3.5 - Judgments and Sales

Sec. 110.     Report of payments and corrections.     On the day on which  application for judgment on a delinquent mobile home is applied for, the  collector,  assisted by the county clerk, shall post all payments, compare and correct the  list, and shall make and subscribe an affidavit, which shall be substantially  in the following form:    State of Illinois)) ss.County of .......)I ...., collector of the county of ...., do solemnly swear (or affirm,  as the case may be), that the foregoing is a true and correct list of the  delinquent mobile homes within the county of ...., upon which I have been  unable to collect the taxes (and interest and  printer's fees, if any), charged thereon, as required by law, for the year  or years therein set forth; and that the taxes, now remain due and  unpaid, to the best of my knowledge and belief.Dated ..........The affidavit shall be entered at the end of the list, and signed by  the collector.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/112
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 3.5 - Judgments and Sales

Sec. 112. Certificate of error. At any time before a judgment and order of sale is entered in any proceeding to collect or to enjoin the collection of taxes, the owner may file an affidavit with the board of review that the tax bill is in error as to the square footage or as to the rate of tax. The board of review, with the consent of the chief county assessment officer, may issue the person erroneously assessed a certificate of error setting forth the nature of the error and the cause or causes of the error. The certificate, when properly endorsed by a majority of the board of review and by the chief county assessment officer showing their concurrence, and not otherwise, may be used in evidence in any court of competent jurisdiction and, when introduced in evidence, shall become part of the court record and shall not be removed from the files except on an order of the court.  (Source: P.A. 96-254, eff. 8-11-09.)
35 ILCS 516/115
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 3.5 - Judgments and Sales

Sec. 115.     Proceedings by court.     Defenses to the entry of judgment  against mobile homes included in the delinquent list shall be entertained by  the court only when the defense includes a writing specifying the particular  grounds for the objection.If any party objecting is entitled to a refund of all or any part of a tax  paid, the court shall enter judgment accordingly, and also shall  enter judgment for the taxes, interest, and penalties as  appear to be due.  The judgment shall be considered as a several judgment  against each mobile home, for each kind of tax included therein. The court  shall direct the clerk to prepare and enter an order for the sale of the mobile  home against which judgment is entered.     (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/120
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 3.5 - Judgments and Sales

Sec. 120.     Form of court order.     A judgment and order of sale shall be  substantially in the following form:Whereas, due notice has been given of the intended application for a  judgment against mobile homes, and no sufficient defense having been made or  cause shown why judgment should not be entered against the mobile homes, for  taxes, interest, penalties, and costs due and  unpaid thereon for the year or years herein set forth, therefore the court  hereby enters judgment against the above stated mobile homes,  in favor of the People of the State of Illinois, for the amount of  taxes, interest, penalties and costs due  thereon. It is ordered by the court that the mobile homes  be sold as the law directs.The order shall be signed by the judge. In all judicial proceedings of  any kind, for the collection of taxes, all  amendments may be made which, by law, could be made in any personal action  pending in that court.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/125
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 3.5 - Judgments and Sales

(35 ILCS 516/125)Sec. 125.         Cure of error or informality in computation of tax  or collection of the taxes.  No computation of the tax on a mobile home or  charge for any of the taxes shall be considered illegal on account of any  irregularity in the computation, or on account of the computation not having  been made within the time required by law, or on account of the mobile home  having been charged without name, or in any other  name than that of the rightful owner. No error or informality in the  proceedings of any of the officers connected with the computation or  collection of the taxes, not affecting the substantial justice of the tax  itself, shall vitiate or in any manner affect the tax or the computation  thereof. Any irregularity or informality in the computation of the tax,  or in any of the proceedings connected with the computation of the  taxes, or any omission or defective act of any other officer or officers  connected with the computation of the taxes, may be, in the  discretion of the court, corrected, supplied and made to conform to law by the  court, or by the person (in the presence of the court) from whose neglect or  default it was occasioned.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/Div. 4 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 4 - Annual Tax Sale Procedure

 Division 4.      Annual tax sale procedure
35 ILCS 516/130
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 4 - Annual Tax Sale Procedure

Sec. 130.     Entry of judgment for sale.     If judgment is rendered against  any mobile home for any tax, the county collector shall, after publishing a  notice for sale in compliance with the requirements of Sections  55 or 60, proceed to offer the mobile home for sale pursuant to the  judgment. However, in the case of an appeal from the judgment, if the party,  when filing notice of appeal deposits with the county collector the amount of  the judgment and costs, the collector shall not sell the mobile home until the  appeal is disposed of.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/135
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 4 - Annual Tax Sale Procedure

Sec. 135.     Examination of record; certificate of correctness.     On the  day advertised for sale, the county clerk, assisted by the collector, shall  examine the list upon which judgment has been entered and ascertain that all  payments have been properly noted thereon. The county clerk shall make a  certificate to be entered on the record, following the order of court that the  record is correct, and that judgment was entered upon the mobile home therein  mentioned for the taxes, interest, and costs due thereon.  The certificate  shall be attested by the circuit court clerk under seal of the court and shall  be the process on which the mobile home or any interest therein shall be sold  for taxes, interest, and costs due thereon, and may be substantially in the  following form:    State of Illinois County of .....I, ...., clerk of the circuit court, in and for the county of ...., do  hereby certify that the foregoing is a true and correct record of the  delinquent mobile home in the county, against which judgment and order of sale  was duly entered in the circuit court for the county, on (insert date), for the  amount of the taxes, interest, and costs due severally thereon as therein set  forth, and that the judgment and order of court in relation thereto fully  appears on the record.    Dated (insert date).    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/140
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 4 - Annual Tax Sale Procedure

Sec. 140.     County clerk assistance at sale.     The county clerk, in person  or by deputy, shall attend all sales for taxes, made by the collector, and  shall assist at the sales.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/145
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 4 - Annual Tax Sale Procedure

Sec. 145.     Tax sale procedures.     The collector, in person or by deputy,  shall attend, on the day and in the place specified in the notice for the sale  of mobile homes for taxes, and shall, between 9:00 a.m. and 4:00 p.m., or later  at the collector's discretion, proceed to offer for sale, separately and in  consecutive order, all mobile homes in the list on which the taxes, interest,  or costs have not been paid.  The collector's office shall be kept open during all hours  in which the sale is in progress. The sale shall be continued from day to day,  until all mobile homes in the delinquent list have been offered for sale.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/150
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 4 - Annual Tax Sale Procedure

Sec. 150.     Penalty bids.     The person at the sale offering to pay the  amount due on each mobile home for the least penalty percentage shall be the  purchaser of that mobile home. No bid shall be accepted for a penalty exceeding  18% of the amount of the tax on a mobile home.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/155
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 4 - Annual Tax Sale Procedure

Sec. 155.     Registration.     In counties with less than 3,000,000 inhabitants,  unless the county board  provides otherwise, no person shall be eligible to bid who did not register  with the county collector at least 10 business days prior to the first day of  sale authorized under Section 60.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/160
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 4 - Annual Tax Sale Procedure

Sec. 160.     Forfeited mobile home.     Every mobile home offered at public  sale, and not sold for want of bidders, shall be forfeited to the State of  Illinois. However, when the court, county clerk, and county treasurer certify  that the taxes on a forfeited mobile home equal or exceed the actual value of  the mobile home, the county collector shall, on the receipt of such  certificate, offer the mobile home for sale to the highest bidder, after first  giving 10 days' notice, in the manner described in Sections 55 and 60, of the  time and place of sale, together with a description of the mobile home to be  offered. A certificate of purchase shall be issued to the purchaser at the sale  as in other cases provided in this Act. The county collector shall receive  credit in the settlement with the taxing bodies for which the tax was levied  for the amount not realized by the sale. The amount received from the sale  shall be paid by the collector, pro rata, to the taxing bodies entitled to it.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/165
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 4 - Annual Tax Sale Procedure

Sec. 165.     Record of sales and redemptions.     When any mobile home is sold,  the county clerk shall enter on the Tax Judgment, Sale, Redemption and  Forfeiture Record, in the blank columns provided for that purpose, the name of  the purchaser and the final bid. When any mobile home is redeemed from sale,  the county clerk shall enter the name of the person redeeming, the redemption  date, and the amount of redemption, in the proper column.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/170
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 4 - Annual Tax Sale Procedure

Sec. 170.     Record of forfeitures.     All mobile homes forfeited to the State  at the sale shall be noted on the Tax Judgment, Sale, Redemption and Forfeiture  Record.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/175
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 4 - Annual Tax Sale Procedure

Sec. 175.         Payment for mobile homes purchased at tax sale; reoffering for  sale.  Except as otherwise provided below, the person purchasing any mobile  home shall be liable to the county for the amount due and shall forthwith pay  to the county collector the amount charged on the mobile home.  Upon failure to  do so, the amount due shall be recoverable in a civil action brought in the  name of the People of the State of Illinois in any court of competent  jurisdiction.  The person so purchasing shall be relieved of liability only by  payment of the amount due together with interest and costs thereon, or if the  mobile home is reoffered at the sale, purchased, and paid for.  Reoffering of  the mobile home for sale shall be at the discretion of the collector. The sale  shall not be closed until payment is made or the mobile home again offered for  sale. The purchaser then shall be entitled to a certificate of purchase. If a  purchaser  fails to complete his or her purchase as provided in this Section, the purchase  shall become void, and be of no effect, but the collector shall not refund the  amount paid in cash at the time of the sale, except in cases of sale in error.  That amount shall be treated as a payment and distributed to the taxing bodies  as other collections are distributed. The lien for taxes for the amount paid  shall remain on the mobile home, in favor of the purchaser, his or her heirs or  assigns, until paid with 5% interest per year on that amount from the date the  purchaser paid it. The amount and fact of such ineffective purchase shall be  entered in the tax judgment, sale, redemption and forfeiture record opposite  the mobile home upon which the lien remains. No redemption shall be made  without payment of this amount for the benefit of the purchaser, and no future  sale of the mobile home shall be made except subject to the lien of such  purchaser.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/180
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 4 - Annual Tax Sale Procedure

Sec. 180.     Automation fee.     The county collector may  assess to the purchaser of a mobile home for delinquent taxes an automation  fee of not more than $10 per mobile home. In counties with less than 3,000,000  inhabitants:(a) The fee shall be paid at the time of the purchase if the record keeping  system used for processing the delinquent mobile home tax sales is automated or  has been approved for automation by the county board. The fee shall be  collected in the same manner as other fees or costs.(b) Fees collected under this Section shall be retained by the county  treasurer in a fund designated as the Tax Sale Automation Fund. The fund shall  be audited by the county auditor. The county board shall make expenditures from  the fund to pay any costs related to the automation of mobile home tax  collections  and delinquent mobile home tax sales, including the cost of hardware, software,  research and development, and personnel.    (Source: P.A. 92-807, eff. 1-1-03.)