2023 Illinois Compiled Statutes › Chapter 35 - REVENUE › 35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act. › Division 2 - Enforcement Actions

(35 ILCS 516/Div. 2 heading)
Division 2.  
		Enforcement actions
(35 ILCS 516/15)
Sec. 15. 
		Lien; payments by representative or agent. 
		When a mobile home is
taxed to any person as agent for another, or in a representative capacity,
the agent or representative shall have a lien on the mobile home, or any mobile
home of his or her principal in the agent's possession,  until he or she is
indemnified against the payment thereof, or, if he or she has paid the tax,
until he or she is reimbursed for the payment.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/20)
Sec. 20. 
		Lien for taxes. 
		The taxes upon a mobile home, together with all
penalties, interests, and costs that may accrue thereon, shall be a prior and
first lien on the mobile home, superior to all other liens and encumbrances,
from and including the first day of January in the year in which the taxes are
imposed until the taxes are paid or until a court order transfers ownership of
the mobile home.
(a) Foreclosure; mobile home forfeited for 2 or more years.  A lien may be
foreclosed, in the circuit court in the name of the People of the State of
Illinois, whenever the taxes for 2 or more years on the same mobile home have
been forfeited to the State and there is not an open scavenger buy.  The
mobile home may be sold under the
order of the court by the person having authority to receive County taxes, with
notice to interested parties and right of redemption from the sale, (except
that the interest or any other amount to be paid upon redemption in addition to
the amount for which the mobile home was sold shall be as provided herein), as
provided in Sections 290 through 310 and 325.
In any action to foreclose the lien for delinquent taxes brought by the
People of the State of Illinois when the taxes for 2 or more years on the same
mobile home have been forfeited to the State, service of process
shall be made in the manner now prescribed by law.  All owners, parties
interested, and occupants of any mobile home against which tax liens are sought
to
be foreclosed shall be named as parties defendant, and shall be served in the
manner and form as provided by law for the service of defendants in
foreclosures of lien or encumbrances upon real estate.  In case there are other
parties with ownership interests in the mobile home, they shall be named in the
notice under the designation "unknown owners".
(b) Redemption interest.  The interest to be paid upon redemption from all
tax foreclosure sales held under this Section shall be:
(1) If redeemed within 2 months from the date of the     sale, 3% per month upon the amount for which the mobile home was sold for each of the first 2 months, or fraction thereof;
(2) If redeemed between 2 and 6 months from the date     of the sale, 12% of the amount of sale;
(3) If redeemed between 6 and 12 months from the date     of the sale, 24% of the amount of sale;
(4) If redeemed between 12 and 18 months from the     date of the sale, 36% of the amount of sale;
(5) If redeemed between 18 and 24 months from the     date of the sale, 48% of the amount of sale;
(6) If redeemed after 24 months from the date of     sale, the 48% for the 24 months plus interest at 6% per year thereafter.
(c) Enforcement of lien from rents and profits. A lien under this Section
may be enforced at any time after 6 months from the day the tax becomes
delinquent out of the rents and profits of the mobile home accruing, or accrued
and
under the control or jurisdiction of a court.  This process may be initiated by
the county board of the county or by the corporate authorities of any taxing
body entitled to receive any part of the delinquent tax, by petition in any
pending suit having jurisdiction of the mobile home, or in any application for
judgment and order of sale of mobile homes for delinquent taxes in which the
mobile home is included, in the name of the People of the State of Illinois.
The process, practice, and procedure under this subsection shall be the same
as provided in the Civil Practice Law and the Supreme Court Rules adopted in
relation to that Law, except that receivers may be appointed on not less than 3
days' written notice to holders of certificate of title or persons in
possession.  In all
petitions the court shall have power to appoint the county collector to take
possession of the mobile home only for the purpose of collecting the rents, issues
and profits therefrom, and to apply them in satisfaction of the tax lien.  When
the taxes set forth in the petition are paid in full, the receiver shall be
discharged.  If the taxes described in the petition are reduced by the final
judgment of a court, the county collector shall immediately refund all moneys
collected by him or her as receiver over and above the taxes as reduced, and
shall deduct that amount from the moneys thereafter distributed to the taxing
bodies which received the tax revenue.
In proceedings to foreclose the tax lien, or in petitions to enforce the
lien, the amount due on the collector's books against the mobile home shall be
prima facie evidence of the amount of taxes against the mobile home.  When any
taxes are collected, they shall be paid to the county collector, to be
distributed by him or her to the authorities entitled to them.  All sales made
under this Section shall be conducted under the order and supervision of the
court by the county collector.
An action to foreclose the lien for delinquent taxes under this Act is an
action in rem.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/25)
Sec. 25. 
		Preventing waste to mobile homes; receiver. 
		During the pendency
of
any tax foreclosure proceeding and until the time to redeem the mobile home
sold
expires, or redemption is made, from any sale made under any judgment
foreclosing the lien of taxes, no waste shall be committed or suffered on any
of the mobile homes involved. The mobile home shall be maintained in good
condition
and repair. When violations of local building, health, or safety codes or
violations of mobile home park rules and regulations make the
mobile home dangerous or hazardous, when taxes on the mobile home are
delinquent for
2 years or more, or when in the judgment of the court it is to the best
interest of the parties, the court may, upon the verified petition of any party
to the proceeding, or the holder of the certificate of purchase, appoint a
receiver for the mobile home with like powers and duties of receivers as in
cases of foreclosure of mortgages or trust deeds.  The court,
in its
discretion,
may take any other action as may be necessary or desirable to prevent waste
and maintain the mobile home in good condition and repair.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/30)
Sec. 30. 
		No receiver for homestead dwelling. 
		No receiver shall be
appointed under the provisions of Section 25 for mobile homes used
as a family dwelling and occupied
by the owner as a residence at the time the unpaid taxes became a lien and
continuously thereafter.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/35)
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.)
(35 ILCS 516/40)
Sec. 40. 
		Tax abatement after acquisition by a governmental unit. 
		When
any county or municipality acquires a mobile home through the foreclosure of a
lien, through a judicial order, through the foreclosure of receivership
certificate lien, or by acceptance of a certificate of title in lieu of
foreclosing any lien
against the mobile home, or when any county or other taxing district
acquires a certificate of title for a mobile home under Section 35 or Sections
90 and 200,
all due or unpaid mobile home taxes and existing liens for unpaid mobile home
taxes
imposed or pending under any law or ordinance of this State or any of its
political subdivisions shall become null and void.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/45)
Sec. 45. 
		Notice to county officials; voiding of tax bills. 
		The county
board or corporate authorities of the county, or other taxing district
acquiring a mobile home under Section 35 shall give written notice of the
acquisition to the chief county assessment officer and the county collector and
the county clerk of the county in which the mobile home is located, and request
the voiding of the tax liens as provided in this Section. The notice shall
describe the acquired mobile home by the vehicle identification number of the
mobile home, if there is one.
Upon receipt of the notice, the county collector and county clerk or county
assessor, as appropriate shall void the current and all prior unpaid taxes on
the records in their respective offices by entering the following statement
upon their records for the mobile home:  "Acquired by ... (name of county or
municipality acquiring the mobile home under Section 35). Taxes due and unpaid
on this mobile home ... (give vehicle identification number, if any, and
location of the mobile home) ... are waived and null and void under Section 45
of the Mobile Home Local Services Tax Enforcement Act.  The tax bills of this
mobile home are hereby voided and liens for the taxes are extinguished."
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/50)
Sec. 50. 
		Liability of owner; rights of tax purchaser. 
		Nothing in
Sections 40 and 45 shall relieve any owner liable for delinquent
mobile home taxes under the Mobile Home Local Services Tax Act from the payment
of any delinquent taxes or liens which have become null and void under those
Sections.
Sections 45 and 50 shall not adversely affect the rights or interests
of the holder of any bona fide certificate of purchase of the mobile home for
delinquent taxes.
However, upon acquisition of a mobile home by a governmental unit as set forth
in Section 40, the rights and interests of the holder of any bona fide
certificate of purchase of the mobile home for delinquent taxes shall be
limited to a sale in error and a refund as provided under Section 255.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/55)
Sec. 55. 
		
		Published notice of annual application for judgment and sale;
delinquent taxes. At any time after all taxes have become delinquent in any
year, the Collector shall publish an advertisement,
giving notice of the intended application for judgment and sale of the
delinquent mobile homes.  Except as provided below, the advertisement shall be
in a newspaper published in the township or road district in which the
mobile homes
are located. If there is no newspaper published in the township or road
district, then the notice shall be published in some newspaper in the same
county as the township or road district, to be selected by the county
collector.
When the mobile home is in an incorporated town which has superseded a
civil township, the advertisement shall be in a newspaper published in the
incorporated town or if there is no such newspaper, then in a newspaper
published in the county.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/60)
Sec. 60. Times of publication of notice. The advertisement shall be
published once at least 10 days before the day on which judgment is to be
applied for, and shall contain a list of the delinquent mobile homes upon which
the taxes or any part thereof remain due and unpaid, the names of owners,
the street and the common address where the mobile home is
sited, if known, the vehicle identification number, if known, the total amount due, and the year or years for
which they are due.  In counties of less than 3,000,000 inhabitants,
advertisement shall include notice of the registration requirement for persons
bidding at the sale.
The collector shall give notice that he or she will apply to the circuit
court on a specified day for judgment against the mobile homes for the taxes,
and costs, and for an order to sell the mobile homes for the satisfaction of
the amount due.
The collector shall also give notice of a date within the next 5 business
days after the date of application on which all the mobile homes for the sale
of which an order is made will be exposed to public sale at a location within
the county designated by the county collector, for the amount of taxes and
cost due.  The advertisement published according to the provisions of this
Section shall be deemed to be sufficient notice of the intended application for
judgment and of the sale of mobile homes under the order of the court. A county with fewer than 3,000,000 inhabitants may, by joint agreement, combine its tax sale with the tax sale of one or more other contiguous counties; such a joint tax sale shall be held at a location in one of the participating counties.
(Source: P.A. 101-379, eff. 1-1-20.)
(35 ILCS 516/65)
Sec. 65. 
		Costs of publishing delinquent list. 
		A county shall pay for
the printer for advertising delinquent lists for mobile homes, $0.40 per column
line, to be taxed and collected as costs.
The printer shall receive for printing the preamble, the descriptive
headings, the affidavit, and any other matter accompanying the
delinquent list, the sum of $0.40 per line, to be paid by the
county.
No costs except printer's fee shall be charged on any mobile homes
forfeited to the State.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/70)
Sec. 70. 
		Sale of mobile homes previously ordered sold. 
		A mobile home
ordered sold by unexecuted judgments and orders of sale, previously entered,
shall be included in the advertisement for sale only under the previous orders,
and shall be sold in the order in which they appear in the delinquent list
contained in the advertisement. At any time between annual sales the county
collector also may advertise for sale any mobile homes subject to sale under
orders previously entered and not executed for any reason. The advertisement
and sale shall be regulated by the provisions regulating the annual
advertisement and sale of delinquent mobile homes, as far as applicable.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/75)
Sec. 75. 
		
		Use of figures and letters in advertisement and other
lists. In all advertisements for the sale of mobile homes for taxes,
and in entries required to be made by the clerk of the court or other officer,
letters, figures, or characters may be used to denote the year or the years for
which the taxes were due and the amount of taxes, interest, and costs. The
county collector may subsequently advertise and obtain judgment on mobile homes
that have been omitted, or that have been erroneously advertised or described
in the first advertisement.
(Source: P.A. 92-807, eff. 1-1-03.)