2023 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/Div. 3.5 heading)
Division 3.5.  
		Judgments and Sales
(35 ILCS 516/95)
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)
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)
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)
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)
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)
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)
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)
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.)