2023 Illinois Compiled Statutes › Chapter 35 - REVENUE › 35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act. › Division 8 - Other Procedures

(35 ILCS 516/Div. 8 heading)
Division 8.  
		Other procedures
(35 ILCS 516/350)
Sec. 350. 
		Waste; appointment of receiver. 
		After any sale of mobile homes
under this Act and until a tax certificate of title has been issued or until
redemption has been made, no waste shall be committed on any of the mobile
homes involved. The court which ordered the mobile home to be sold may, upon
verified petition of the holder of the certificate of purchase, take such
action as the court deems necessary and desirable to prevent the commission of
waste.
If the mobile home sold is abandoned or if any mobile home park owner,
municipality or other local
governmental body has legal action pending because the mobile home violates
local building, housing, or fire ordinances,
or mobile home park rules and regulations,
or because the taxes on the mobile
home are delinquent for 2 or more years, the court which ordered the mobile
home to be sold may, upon verified petition of the holder of the certificate of
purchase, enter an order for appointment of a receiver. Notice of the hearing
for appointment of the receiver shall be given to the owner or owners of the
mobile home and to the person in whose name the taxes were last assessed, by
certified or registered mail sent to their last known addresses, at least 5
days prior to the date of the hearing.
The receiver may take only that action, subject to court approval, as is
necessary for the preservation of the mobile home or is necessary
to correct conditions at the mobile home that fail to conform to
minimum standards of health and safety, as set forth in local ordinances or
mobile home park rules and regulations. If a
receiver is appointed, all costs and expenses advanced by the
receiver shall be repaid as provided for in Section 300
before any redemption is considered complete.  The receiver shall  be
discharged upon redemption from the tax sale or upon entry of an order
directing issuance of a tax certificate of title.  Nothing herein contained is
intended to
prevent a court from appointing the holder of the certificate of purchase as
receiver.  The holder of the certificate of purchase
shall be made a party to any action or proceeding to demolish or destroy
a mobile home where the mobile home has been sold for failure
to pay taxes and the period of redemption has not expired.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/355)
Sec. 355. 
		Action for collection of taxes. 
		The
county board may, at any time after final judgment and order of sale against a
delinquent mobile home under Section 120, institute a civil action in the name
of the People of the State of Illinois in the circuit court for the whole
amount due for taxes on the delinquent or forfeited
mobile home. Any county, city, village, incorporated town, school district or
other municipal corporation to which any tax is due, may,
at any time after final judgment under Section 120, institute a civil action
in its own name, in the circuit court, for the amount of the tax
due to it on the delinquent or forfeited mobile home, and prosecute the same to
final judgment. On the sale of any mobile home following judgment in the civil
action, the county, city, village, incorporated town, school district or
other municipal corporation, interested in the collection of the tax, may
become purchaser at the sale. If the mobile home so sold is not redeemed the
purchaser may acquire, hold, sell or dispose of the title thereto, the same as
individuals may do under the laws of this State.  In any action for
delinquent or forfeited taxes, the fact that the mobile home was assessed to a
person shall be prima facie evidence that the person was the owner thereof, and
was liable for the taxes for the year or years for which the assessment was
made.  That fact may be proved by the introduction in evidence of the proper
assessment book or roll, or other competent proof.  Any judgment rendered for
delinquent or forfeited taxes under this Section shall include the costs of the
action and reasonable attorney's fees.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/360)
Sec. 360. 
		Tax foreclosure proceedings. 
		In tax
foreclosure proceedings, the purchaser or assignee shall file a petition for a
certificate of title in the proceeding in which the foreclosure order was
entered.  Notice of the filing of the petition and of the hearing on the
petition shall be given in conformity with rule or practice of court in regard
to motions as in other civil actions.
(Source: P.A. 92-807, eff. 1-1-03.)