reglab/housing_qa huggingface dataset:
35 ILCS 516/385
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 9 - Tax Certificates Of Title And Procedures

Sec. 385.     Mailed notice.     In addition to the notice required to be  served not less than 3 months nor more than 5 months prior to the expiration of  the period of redemption, the purchaser or his or her assignee shall prepare  and deliver to the clerk of the circuit court of the county in which the mobile  home is located, the notice provided for in this Section, together with the  statutory costs for mailing the notice by certified mail, return receipt  requested.  The form of notice to be mailed by the clerk shall be  identical in form to that provided by Section 370 for service upon owners  residing in the mobile home sold, except that it shall bear the signature of  the clerk and shall designate the parties to whom it is to  be mailed.  The clerk may furnish the form.  The clerk  shall promptly mail the notices delivered to him or her by certified mail,  return receipt requested. The certificate of the clerk that he or she has  mailed the notices, together with the return receipts, shall be filed  in and made a part of the court record.  The notices shall be  mailed to the owners of the mobile home at their last known addresses, and  to those persons who are entitled to service of notice as occupants.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/390
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 9 - Tax Certificates Of Title And Procedures

Sec. 390. Petition for certificate of title. At any time within 6 months  but not less than 3 months prior to the expiration of the redemption period for  a mobile home sold pursuant to judgment and order of sale under Sections 55  through 65 or 200, the purchaser or his or her assignee may file a petition in  the circuit court in the same proceeding in which the judgment and order of  sale were entered, asking that the court direct the county clerk to issue a tax  certificate of title if the mobile home is not redeemed from the sale. The  petition shall be accompanied by the statutory filing fee.Notice of filing the petition and the date on which the petitioner intends to  apply for an order on the petition that a certificate of title be issued if the  mobile home is not  redeemed shall be given to occupants, owners, and persons interested in the  mobile home as part of the notice provided in Sections 370 through 385, except  that only one publication is required. The county clerk shall be notified of  the filing of the petition and any person owning or interested in the mobile  home may, if he or she desires, appear in the proceeding.  (Source: P.A. 100-296, eff. 8-24-17.)
35 ILCS 516/395
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 9 - Tax Certificates Of Title And Procedures

Sec. 395. Reimbursement of a county or municipality before issuance of tax  certificate of title. Except in any proceeding in which the tax purchaser is a county acting as trustee for taxing districts as provided in Section 35,  an order for the issuance of a tax certificate of title  under this Act shall not be entered affecting the title to or interest in any  mobile home in which a county, city, village, or incorporated town has an interest  under the police and welfare power by  advancements made from public funds, until the purchaser or assignee makes  reimbursement to the county, city, village, or incorporated town of the money so  advanced or the county, city, village, or town waives its lien on the mobile home for  the money so advanced.  However, in lieu of reimbursement or waiver, the  purchaser or his or her  assignee may make application for and the court shall order that the tax  purchase be set aside as a sale in error.  A filing or appearance fee shall not  be required of a county, city, village, or incorporated town seeking to enforce its  claim under this Section in a tax certificate of title proceeding.The changes made by this amendatory Act of the 94th General Assembly are intended to be declarative of existing law.  (Source: P.A. 98-1162, eff. 6-1-15.)
35 ILCS 516/402
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 9 - Tax Certificates Of Title And Procedures

Sec. 402. Mobile homes located in manufactured home community;  requirements.(a) A person, other than a county acting as trustee for taxing districts, as provided in Section 35, who has a certificate of purchase and obtains a court  order directing the issuance of a tax certificate of title under Section 400  for a mobile home located on a lot in a manufactured home community is liable  for lot rent (at the prevailing rate) beginning on the date of the entry of the  court order and shall either (i) qualify for tenancy in the manufactured home  community in accordance with the community's normal tenant qualification and  screening procedures or (ii) remove the mobile home from the lot no later than  30 days after the date of the entry of the court order.(b) A county acting as trustee for taxing districts, as provided in Section 35, that obtains a court order directing the issuance of a tax certificate of title to the county as trustee, under Section 400, for a mobile home located on a lot in a manufactured home community must remove the mobile home from the lot no later than 30 days after the date of the entry of the court order.              (Source: P.A. 94-358, eff. 7-29-05.)
35 ILCS 516/405
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 9 - Tax Certificates Of Title And Procedures

Sec. 405.         Tax certificate of title incontestable unless order appealed or  relief  petitioned. Tax certificates of title issued under Section 395 are  incontestable except by  appeal from the order of the court directing the county clerk to issue the tax  certificate of title.  However, relief from such order may be had under Section  2-1401  of the Code of Civil Procedure in the same manner and to the same extent as  may be had under that Section with respect to final orders and judgments in  other proceedings.  The grounds for relief under Section 2-1401 shall be  limited to:(1) proof that the taxes were paid prior to sale;(2) proof that the mobile home was exempt from     taxation;(3) proof by clear and convincing evidence that the     tax certificate of title had been procured by fraud or deception by the tax purchaser or his or her assignee; or(4) proof by a person or party holding a recorded     ownership or other recorded interest in the mobile home that he or she was not named as a party in the publication notice as set forth in Section 380, and that the tax purchaser or his or her assignee did not make a diligent inquiry and effort to serve that person or party with the notices required by Sections 370 through 390.The court hearing a petition filed under this Section  or Section 2-1401 of the Code of Civil Procedure may concurrently hear a  petition filed under Section 235 and may grant relief under either Section.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/410
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 9 - Tax Certificates Of Title And Procedures

Sec. 410.     Denial of certificate of title.     If the court refuses to enter an  order  directing the Secretary of State to execute and deliver the tax certificate of  title, because  of the failure of the purchaser to fulfill any of the above provisions, and if  the purchaser, or his or her assignee has made a bona fide attempt to comply  with the statutory requirements for the issuance of the tax certificate of  title, it shall  order the return of the purchase price, and subsequent taxes and posted costs  forthwith, as in case of sales in error,  except that no interest shall be paid.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/412
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 9 - Tax Certificates Of Title And Procedures

Sec. 412.     Tax certificate of titles to convey merchantable title.     This  Section shall be liberally construed so that tax certificate of titles shall  convey merchantable  title.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/415
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 9 - Tax Certificates Of Title And Procedures

Sec. 415.     Form of certificate of title.     A tax certificate of title  executed by the Secretary of State  vests in the grantee the certificate of title of the mobile home therein  described  without further acknowledgment or evidence of the conveyance.  The conveyance  shall be substantially in the following form:At a public sale of mobile homes for the nonpayment of taxes, held in the  .... County, on (insert date), the following described mobile home  was sold:  (here place description of mobile home conveyed).  The mobile home not having  been  redeemed from the sale, and it appearing that the holder of the certificate of  purchase of the mobile home has complied with the laws of the State of Illinois  necessary to entitle (insert him, her or them) to a certificate of title of the mobile home: I  ...., (Secretary of State official) ...., in consideration of the mobile home and  by virtue of the statutes of the State of Illinois in such cases provided,  issue a certificate of title to .... for the mobile home described above.Dated (insert date).    Signature of ....................    (Secretary of State)   (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/420
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 9 - Tax Certificates Of Title And Procedures

Sec. 420.         Certificate of title; prima facie evidence of regularity of  sale.(a) As to the mobile home conveyed therein, tax certificates of title  executed by the Secretary of State are prima  facie evidence of the following facts in all controversies and suits in  relation to the rights of the tax certificate of title grantee and his or her  heirs or assigns:(1) the mobile home conveyed was subject to taxation     at the time the tax was charged and was listed and charged in the time and manner required by law;(2) the taxes were not paid at any time before the     sale;(3) the mobile home was advertised for sale in the     manner and for the length of time required by law;(4) the mobile home was sold for taxes as stated in     the certificate of title;(5) the sale was conducted in the manner required by     law;(6) the mobile home conveyed was not redeemed from     the sale within the time permitted by law;(7) the grantee in the certificate of title was the     purchaser or assignee of the purchaser.(b) Any order for the sale of a mobile home for delinquent taxes, except as  otherwise  provided in this Section, shall estop all parties from raising any objections  to the order or to a tax certificate of title based thereon, which existed at  or before the  rendition of the order, and which could have been presented as a defense to the  application for the order.  The order itself is conclusive evidence of its  regularity and validity in all collateral proceedings, except in cases where  the tax was paid prior to the sale or the mobile home was exempt from taxes.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/430
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 9 - Tax Certificates Of Title And Procedures

(35 ILCS 516/430)Sec. 430.     Failure to timely transfer certificate of title; tax certificate of title is void.       Unless the holder of the certificate purchased at any tax sale under this Act  transfers the certificate of title within one  year from and after the time for redemption expires, the certificate of  purchase or order for tax certificate of title,  and the sale on which it is based, shall, after the expiration of the one year  period, be absolutely void with no right to reimbursement.  If the holder of  the certificate of purchase is prevented from obtaining a certificate of title  by injunction or  order of  any court, or by the refusal or inability of any court to act upon the  application for a tax certificate of title, or by the refusal of the Secretary  of State to  execute the same  certificate of title, the time he or she is so prevented shall be excluded from  computation of  the one year period.  Certificates of purchase and orders for tax certificates  of title  executed by the court shall recite the qualifications required in this Section.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/Div. 900 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 900 - Amendatory Provisions

 Division 900.      Amendatory provisions
35 ILCS 516/905
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 900 - Amendatory Provisions

Sec. 905.     (Amendatory provisions; text omitted).     (Source: P.A. 92-807, eff. 1-1-03; text omitted.)
35 ILCS 516/910
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 900 - Amendatory Provisions

Sec. 910.     (Amendatory provisions; text omitted).     (Source: P.A. 92-807, eff. 1-1-03; text omitted.)
35 ILCS 516/995
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 900 - Amendatory Provisions

(35 ILCS 516/995)Sec. 995.     No acceleration or delay.     Where this Act makes changes in a  statute that is represented in this Act by text that is not yet or no longer in  effect (for example, a Section represented by multiple versions), the use of  that text does not accelerate or delay the taking effect of (i) the changes  made by this Act or (ii) provisions derived from any other Public Act.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/Div. 999 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 999 - Effective Date

 Division 999.      Effective date
35 ILCS 516/999
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 999 - Effective Date

(35 ILCS 516/999)Sec. 999.     Effective date.     This Act takes effect on January 1, 2003.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 525/Art. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 5 - Leveling the Playing Field for Illinois Retail Act (The Leveling the Playing Field for Illinois Retail Act is compiled at 35 ILCS 185/)

(35 ILCS 525/Art. 5 heading)   Article 5.   Leveling the Playing Field for Illinois Retail Act (The Leveling the Playing Field for Illinois Retail Act is compiled at 35 ILCS 185/)(Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/Art. 10 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 10 - Parking Excise Tax Act

           Article 10.   Parking Excise Tax Act  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/10-1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 10 - Parking Excise Tax Act

Sec. 10-1. Short title. This Article may be cited as the Parking Excise Tax Act.  References in this Article to "this Act" mean this Article.  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/10-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 10 - Parking Excise Tax Act

Sec. 10-10. Imposition of tax; calculation of tax.(a) Beginning on January 1, 2020, a tax is imposed on the privilege of using in this State a parking space in a parking area or garage for the use of parking one or more motor vehicles, recreational vehicles, or other self-propelled vehicles, at the rate of:(1) 6% of the purchase price for a parking space paid     for on an hourly, daily, or weekly basis; and(2) 9% of the purchase price for a parking space paid     for on a monthly or annual basis.(b) The tax shall be collected from the purchaser by the operator.(c) An operator that has paid or remitted the tax imposed by this Act to another operator in connection with the same parking transaction, or the use of the same parking space, that is subject to tax under this Act, shall be entitled to a credit for such tax paid or remitted against the amount of tax owed under this Act, provided that the other operator is registered under this Act. The operator claiming the credit shall have the burden of proving it is entitled to claim a credit.(d) If any operator erroneously collects tax or collects more from the purchaser than the purchaser's liability for the transaction, the purchaser shall have a legal right to claim a refund of such amount from the operator. However, if such amount is not refunded to the purchaser for any reason, the operator is liable to pay such amount to the Department.(e) The tax imposed by this Section is not imposed with respect to any transaction in interstate commerce, to the extent that the transaction may not, under the Constitution and statutes of the United States, be made the subject of taxation by this State.  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/10-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 10 - Parking Excise Tax Act

Sec. 10-20. Exemptions.      The tax imposed by this Act shall not apply to:(1) parking in a parking area or garage operated by     the federal government or its instrumentalities that has been issued an active tax exemption number by the Department under Section 1g of the Retailers' Occupation Tax Act; for this exemption to apply, the parking area or garage must be operated by the federal government or its instrumentalities; the exemption under this paragraph (1) does not apply if the parking area or garage is operated by a third party, whether under a lease or other contractual arrangement, or any other manner whatsoever;(2) residential off-street parking for home or     apartment tenants or condominium occupants, if the arrangement for such parking is provided in the home or apartment lease or in a separate writing between the landlord and tenant, or in a condominium agreement between the condominium association and the owner, occupant, or guest of a unit, whether the parking charge is payable to the landlord, condominium association, or to the operator of the parking spaces;(3) parking by hospital employees in a parking space     that is owned and operated by the hospital for which they work; and(4) parking in a parking area or garage where 3 or     fewer motor vehicles are stored, housed, or parked for hire, charge, fee or other valuable consideration, if the operator of the parking area or garage does not act as the operator of more than a total of 3 parking spaces located in the State; if any operator of parking areas or garages, including any facilitator or aggregator, acts as an operator of more than 3 parking spaces in total that are located in the State, then this exemption shall not apply to any of those spaces. (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/10-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 10 - Parking Excise Tax Act

Sec. 10-25. Collection of tax.(a) Beginning with bills issued or charges collected for a purchase of a parking space in a parking area or garage on and after January 1, 2020, the tax imposed by this Act shall be collected from the purchaser by the operator at the rate stated in Section 10-10 and shall be remitted to the Department as provided in this Act. All charges for parking spaces in a parking area or garage are presumed subject to tax collection. Operators shall collect the tax from purchasers by adding the tax to the amount of the purchase price received from the purchaser. The tax imposed by the Act shall when collected be stated as a distinct item separate and apart from the purchase price of the service subject to tax under this Act. However, where it is not possible to state the tax separately the Department may by rule exempt such purchases from this requirement so long as purchasers are notified by language on the invoice or notified by a sign that the tax is included in the purchase price.(b) Any person purchasing a parking space in a parking area or garage subject to tax under this Act as to which there has been no charge made to him of the tax imposed by Section 10-10, shall make payment of the tax imposed by Section 10-10 of this Act in the form and manner provided by the Department, such payment to be made to the Department in the manner and form required by the Department not later than the 20th day of the month following the month of purchase of the parking space.  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/10-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 10 - Parking Excise Tax Act

Sec. 10-30. Registration of operators.(a) A person who engages in business as an operator of a parking area or garage in this State shall register with the Department. Application for a certificate of registration shall be made to the Department, by electronic means, in the form and manner prescribed by the Department and shall contain any reasonable information the Department may require. Upon receipt of the application for a certificate of registration in proper form and manner, the Department shall issue to the applicant a certificate of registration. Operators who demonstrate that they do not have access to the Internet or demonstrate hardship in applying electronically may petition the Department to waive the electronic application requirements.(b) The Department may refuse to issue or reissue a certificate of registration to any applicant for the reasons set forth in Section 2505-380 of the Department of Revenue Law of the Civil Administrative Code of Illinois.(c) Any person aggrieved by any decision of the Department under this Section may, within 20 days after notice of such decision, protest and request a hearing, whereupon the Department shall give notice to such person of the time and place fixed for such hearing and shall hold a hearing in conformity with the provisions of this Act and then issue its final administrative decision in the matter to such person. In the absence of such a protest within 20 days, the Department's decision shall become final without any further determination being made or notice given.  (Source: P.A. 101-31, eff. 6-28-19.)