2023 Illinois Compiled Statutes › Chapter 35 - REVENUE › 35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act. › Division 7 - Redemption Procedures And Notice Requirements

(35 ILCS 516/Div. 7 heading)
Division 7.  
		Redemption procedures and notice requirements
(35 ILCS 516/290)
Sec. 290. 
		Right of redemption.
(a) Mobile homes sold under this Act may be
redeemed only by those persons having a right of redemption as defined
in this Section and only in accordance with this Act.
A right to redeem a mobile home from any sale under this Act shall exist in
any
owner or person interested in that mobile home whether or not the
interest in the mobile home sold is recorded or filed.  Any redemption shall
be presumed to have been made by or on behalf of the owners and persons
interested in the mobile home and shall inure to the benefit of the persons
having the certificate of title to the mobile home redeemed, subject to
the right of the person making the redemption to be reimbursed by the
persons benefited.
(b) Any person who desires to redeem and does not desire to
contest the validity of a petition for tax certificate of title may redeem
pursuant to this Section and related Sections of this Act without submitting a
written protest under Section 21-380.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/295)
Sec. 295. 
		Period of redemption. 
		Mobile homes sold under this Act may be
redeemed on or before the expiration of 2 years and 6 months from the date of
sale. If, however, the court that ordered the mobile home sold, upon the
verified petition of the holder of the certificate of
purchase brought within 4 months from the date of sale, finds and declares that
the mobile home is abandoned, then the court may order that the
mobile home may be redeemed at any time on or before the expiration of 1 year
from the date of sale. Notice of the hearing on a petition to declare the
mobile home abandoned 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 before the
date of the hearing.
If the period of redemption has been extended by the certificate
holder as provided in Section 330, the mobile home may be redeemed on or before
the extended redemption date.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/300)
Sec. 300. 
		Amount of redemption. 
		Any person desiring to redeem shall
deposit an amount specified in this Section with the county clerk of the
county in which the mobile home is situated,
in legal money of the United States, or by cashier's check, certified check,
post office money order or money order, issued by a financial institution
insured by an agency or instrumentality of the United States, payable to the
county clerk of the proper county.  The deposit shall be deemed timely only
if actually received in person at the county clerk's office prior to the close
of business as defined in Section 3-2007 of the Counties Code on or before the
expiration of the period of redemption or by United
States mail with a post office cancellation mark dated not less than one day
prior to the expiration of the period of redemption.  The deposit shall
be in an amount equal to the total of the following:
(a) the certificate amount, which shall include all     tax principal, interest, and penalties paid by the tax purchaser together with costs and fees of sale and fees paid under Sections 235 and 260 through 280;
(b) the accrued penalty, computed through the date of     redemption as a percentage of the certificate amount, as follows:
(1) if the redemption occurs on or before the         expiration of  6 months from the date of sale, the certificate amount times the penalty bid at sale;
(2) if the redemption occurs after 6 months from         the date of sale, and on or before the expiration of 12 months from the date of sale, the certificate amount times 2 times the penalty bid at sale;
(3) if the redemption occurs after 12 months from         the date of sale and on or before the expiration of 18 months from the date of sale, the certificate amount times 3 times the penalty bid at sale;
(4) if the redemption occurs after 18 months from         the date of sale and on or before the expiration of 24 months from the date of sale, the certificate amount times 4 times the penalty bid at sale;
(5) if the redemption occurs after 24 months from         the date of sale and on or before the expiration of 30 months from the date of sale, the certificate amount times 5 times the penalty bid at sale;
(6) if the redemption occurs after 30 months from         the date of sale and on or before the expiration of 36 months from the date of sale, the certificate amount times 6 times the penalty bid at sale.
(c) The total of all taxes, accrued interest on those     taxes, and costs charged in connection with the payment of those taxes, which have been paid by the tax certificate holder on or after the date those taxes became delinquent together with 12% penalty on each amount so paid for each year or portion thereof intervening between the date of that payment and the date of redemption. In counties with less than 3,000,000 inhabitants, however, a tax certificate holder may not pay the subsequent tax for any year, nor shall any tender of such a payment be accepted, until the subsequent tax has become delinquent or until after the holder of the certificate of purchase has filed a petition for a tax certificate of title under Section 390.  The person redeeming shall also pay the amount of interest charged on the subsequent tax and paid as a penalty by the tax certificate holder.
(d) Any amount paid to redeem a forfeiture occurring     subsequent to the tax sale together with 12% penalty thereon for each year or portion thereof intervening between the date of the forfeiture redemption and the date of redemption from the sale.
(e) Any amount paid by the certificate holder for     redemption of a subsequently occurring tax sale.
(f) All fees paid to the county clerk under Section     22-5.
(g) All fees paid to the circuit clerk and the     sheriff or coroner in connection with the filing of the petition for tax certificate of title and service of notices under Sections 375 through 390 and 400 in addition to (1) a fee of $35 if a petition for tax certificate of title has been filed, which fee shall be posted to the tax judgement, sale, redemption, and forfeiture record, to be paid to the purchaser or his or her assignee; (2) a fee of $4 if a notice under Section 365 has been filed, which fee shall be posted to the tax judgment, sale, redemption, and forfeiture record, to be paid to the purchaser or his or her assignee; and (3) all costs paid to record a lis pendens notice in connection with filing a petition under this Act. The fees in (1) and (2) of this paragraph (g) shall be exempt from the posting requirements of Section 305.
(h) All fees paid for publication of notice of the     tax sale in accordance with Section 380.
(i) All sums paid to any city, village or     incorporated town for reimbursement under Section 395.
(j) All costs and expenses of receivership under     Section 350, to the extent that these costs and expenses exceed any income from the mobile home in question, if the costs and expenditures have been approved by the court appointing the receiver and a certified copy of the order or approval is filed and posted by the certificate holder with the county clerk.  Only actual costs expended may be posted on the tax judgment, sale, redemption and forfeiture record.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/305)
Sec. 305. 
		Posting requirements. 
		Except as otherwise provided in Section
300, the county clerk shall not be required to include amounts described in
paragraphs (c) through (j) of Section 300 in the payment for redemption or
the amount received for  redemption, nor shall payment thereof be a charge on
the mobile home sold for taxes, unless the tax certificate holder has filed and
posted with the county clerk prior to redemption and in any event not less than
30 days prior to the expiration of the period of redemption or extended period
of redemption an official, original or duplicate receipt for payment of those
fees, costs, and expenses permitted under paragraphs (c) through (j) of Section
300.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/310)
Sec. 310. 
		Deficiency judgment. 
		If the sold mobile home is not redeemed,
a deficiency judgment shall not be taken on account of the receivership
proceedings against the owner or owners of the mobile home.  In the event that
income to the receiver exceeds expenditures, net income is to be deposited with
the clerk of the court ordering the tax sale and shall be distributed as
determined by the court ordering the appointment of the receiver.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/315)
Sec. 315. 
		Redemption of a forfeited mobile home. 
		Except as otherwise
provided in Section 320, any mobile home forfeited to the State may be redeemed
or sold in the following manner:
When a mobile home has been forfeited for delinquent taxes,
the person desiring to redeem shall apply to the county clerk who shall order
the county collector to receive from the person the amount of the forfeited
taxes, statutory costs, interest prior to forfeiture, printer's fees
due thereon and, in addition, forfeiture interest at a rate of 12% per year or
fraction thereof. Upon presentation of the county clerk's order to the county
collector, the collector shall receive the amount due on account of forfeited
taxes and give the person duplicate receipts, setting forth a description of
the mobile home and amount received. One of the receipts shall be
countersigned by the county clerk and, when so countersigned, shall be evidence
of the redemption of the mobile home. The receipt shall not be valid until it
is countersigned by the county clerk. The other receipt shall be filed by the
county clerk in his or her office, and the clerk shall make a proper entry of
the redemption of the  mobile home on the appropriate books in his or her
office and charge the amount of the redemption to the county collector.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/320)
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.)
(35 ILCS 516/325)
Sec. 325. 
		Redemption under protest. 
		Any person redeeming under this
Section at a time subsequent to the filing of a petition under Section 390 or
360, who desires to preserve his or her right to defend against the petition
for a tax certificate of title, shall accompany the deposit for redemption with
a writing substantially in the following form:
Redemption Under Protest
Tax Deed Case No. ............................................
Vol. No. .....................................................
Mobile Home Vehicle Identification No.
(or other unique description).............................
Original Amount of Tax $......................................
Amount Deposited for Redemption $.............................
Name of Petitioner............................................
Tax Year Included in Judgment.................................
Date of Sale..................................................
Expiration Date of the Period of Redemption...................
To the county clerk of ........ County:
This redemption is made under protest for the following reasons: (here
set forth and specify the grounds relied upon for the objection)
Name of party redeeming.......................................
Address.......................................................
Any grounds for the objection not specified at the time of the redemption
under protest shall not be considered by the court.  The specified grounds
for the objections shall be limited to those defenses as would provide
sufficient basis to deny entry of an order for issuance of a tax certificate of
title.
Nothing in this Section shall be construed to authorize or revive any
objection to the tax sale or underlying taxes which was estopped by entry
of the order for sale as set forth in Section 420.
The person protesting shall present to the county clerk 3 copies of the
written protest signed by himself or herself.  The clerk shall write or
stamp the date of receipt upon the copies and sign them.  He or she shall
retain one of the copies, another he or she shall deliver to the person making
the redemption, who shall file the copy with the clerk of the court in which
the tax certificate of title petition is pending, and the third he or she shall
forward to the petitioner named therein.
The county clerk shall enter the redemption as provided in Section 165
and shall note the redemption under protest.  The redemption money so deposited
shall not be distributed to the holder of the certificate of purchase but shall
be retained by the county clerk pending disposition of the petition filed under
Section 390.
Redemption under protest constitutes the appearance of the person protesting
in the proceedings under Sections 390 through 412 and that person shall
present a defense to the petition for tax certificate of title at the time
which the court directs.  Failure to appear and defend shall constitute a
waiver of the protest and the court shall order the redemption money
distributed to the holder of the certificate of purchase upon surrender of that
certificate and shall dismiss the proceedings.
When the party redeeming appears and presents a defense, the court shall hear
and determine the matter.  If the defense is not sustained, the court shall
order the protest stricken and direct the county clerk to distribute the
redemption money upon surrender of the certificate of purchase and shall order
the party redeeming to pay the petitioner reasonable expenses, actually
incurred, including the cost of withheld redemption money, together with a
reasonable attorney's fee.  Upon a finding sustaining the protest in whole or
in
part, the court may declare the sale to be a sale in error under Section 255
or Section 405, and shall direct the county clerk to return all or part of
the redemption money or deposit to the party redeeming.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/330)
Sec. 330. 
		Extension of period of redemption. 
		The
purchaser or his or her assignee of a mobile home
sold for nonpayment of taxes may extend
the period of redemption at any time before the expiration of the
original period of redemption, or thereafter prior to the expiration of any
extended period of redemption, for a period which will expire not later than 3
years from the date of sale, by filing with the county clerk of
the county in which the mobile home is located a written notice to that
effect describing the mobile home, stating the date of the sale and
specifying the extended period of redemption.  If prior to the
expiration of the period of redemption or extended period of redemption
a petition for tax certificate of title has been filed under Section
390, upon application of the petitioner, the court shall allow the
purchaser or his or her assignee to extend the period of redemption after
expiration of the original period or any extended period of redemption,
provided that any extension allowed will expire not later than 3 years from the
date of sale.  If the period of redemption is extended, the purchaser or his or
her assignee must give the notices provided for in Section 370 at the
specified times prior to the expiration of the extended period of redemption by
causing a sheriff (or if he or she is disqualified, a coroner) of the county in
which the mobile home, or any part thereof, is located to serve the notices as
provided in Sections 375 and 380.
The notices may also be served as provided in Sections 375 and 380 by a
special process server.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/335)
Sec. 335. 
		
		Effect of receipt of redemption money, forfeiture,
withdrawal, or return of certificate. The receipt of the
redemption money on any mobile home
by any purchaser or assignee, on account of
any forfeiture or withdrawal, or the return of the certificate of purchase,
withdrawal or forfeiture for cancellation, shall operate as a release of the
claim to the mobile home under, or by virtue
of, the purchase, withdrawal, or forfeiture.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/340)
Sec. 340. 
		County clerk to pay successor redemption money collected. 
		At
the expiration of his or her term of office, the county clerk shall pay over to
the successor in office all moneys in his or her hands received for redemption
from sale for taxes on a mobile home.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/345)
Sec. 345. 
		Notice of order setting aside redemption. 
		The order shall
provide that any person who was entitled to redeem may pay to the county clerk
within 30 days after the entry of the order the amount necessary to redeem the
mobile home from the sale as of the last day of the period of redemption. The
county clerk shall make an entry in the annual tax judgment, sale, redemption,
and forfeiture record reflecting the entry of the order and shall immediately
upon request provide an estimate of the amount required to effect a redemption
as of the last date of the period of redemption. If the amount is paid within
30 days after entry of the order, then  the court shall enter an order
declaring the taxes to be paid as if the mobile home had been redeemed within
the time required by law and dismissing the petition for tax certificate of
title.  A tax certificate of title
shall not be issued within the 30-day period.  Upon surrender of the
certificate of purchase, the county clerk shall distribute the funds deposited
as if a timely redemption had been made.
(Source: P.A. 92-807, eff. 1-1-03.)