35 ILCS 516/35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 2 - Enforcement Actions

Sec. 35.         Purchase and sale by county;  distribution of proceeds. When any  mobile home is delinquent, or is forfeited for each of 2 or more  years, and is  offered for sale under any of the provisions of this Act, the county board of  the county in which the mobile home is located,  in its discretion, if there are no other bids, may bid, or, in  the case of a forfeited mobile home, may apply to purchase it, in the name of  the  county as trustee for all taxing districts having an  interest in the mobile home's  taxes for the nonpayment of which the mobile home is sold.  The presiding officer of the county board, with the advice and consent of the  board, may appoint on its behalf  some officer or person to attend such sales  and bid or, in the case of a forfeited mobile home, to apply to the county  clerk  to  purchase. The county shall apply on the bid or purchase  the unpaid taxes  due upon the mobile home. No cash need be paid. The county shall take all steps  necessary to acquire certificate of title to the mobile home and upon  acquisition of the certificate of title may manage and operate the mobile home.  When a county, or other taxing district within the  county, is a petitioner for a tax certificate of title, no filing fee shall be  required.  When a county or other taxing district within the county is the petitioner  for a tax certificate of title, one petition may be filed including all mobile  homes that are  tax  delinquent within the county or taxing district, and any publication made under  Section 380 of this Act may combine all such mobile homes within a single  notice.  The notice shall list the street or common address, and the mobile home park  where the mobile home is sited, if known, of the mobile homes for informational  purposes.  The  county, as tax creditor and as trustee for other tax creditors, or other taxing  districts within the county, shall not be required to allege and prove that all  taxes that become due and payable after the sale to  the county have been paid nor shall the county be  required to pay the  subsequently accruing taxes at any time, except when subsequent taxes are sold  to another buyer.  The county  board or its designee may prohibit the county collector from including the  mobile home in the tax sale of one or more subsequent years. The lien of taxes  that become due and payable after a sale to a county  shall  merge in the certificate of title of the county, or other taxing district  within the  county, on the issuance of a certificate of title.The County may sell or assign the mobile home so  acquired, or the certificate of  purchase to it, to any party, including  taxing districts. The proceeds of that sale or  assignment, less all costs  of the county incurred in the acquisition and sale or  assignment of the  mobile home, shall be  distributed to the taxing districts in proportion to their respective interests  therein.Under Sections 55 and 60, a County may bid or  purchase only in the absence of other bidders.    (Source: P.A. 92-807, eff. 1-1-03.)