2023 Illinois Compiled Statutes › Chapter 35 - REVENUE › 35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act. › Division 4 - Annual Tax Sale Procedure

(35 ILCS 516/Div. 4 heading)
Division 4.  
		Annual tax sale procedure
(35 ILCS 516/130)
Sec. 130. 
		Entry of judgment for sale. 
		If judgment is rendered against
any mobile home for any tax, the county collector shall, after publishing a
notice for sale in compliance with the requirements of Sections
55 or 60, proceed to offer the mobile home for sale pursuant to the
judgment. However, in the case of an appeal from the judgment, if the party,
when filing notice of appeal deposits with the county collector the amount of
the judgment and costs, the collector shall not sell the mobile home until the
appeal is disposed of.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/135)
Sec. 135. 
		Examination of record; certificate of correctness. 
		On the
day advertised for sale, the county clerk, assisted by the collector, shall
examine the list upon which judgment has been entered and ascertain that all
payments have been properly noted thereon. The county clerk shall make a
certificate to be entered on the record, following the order of court that the
record is correct, and that judgment was entered upon the mobile home therein
mentioned for the taxes, interest, and costs due thereon.  The certificate
shall be attested by the circuit court clerk under seal of the court and shall
be the process on which the mobile home or any interest therein shall be sold
for taxes, interest, and costs due thereon, and may be substantially in the
following form:
State of Illinois County of .....
I, ...., clerk of the circuit court, in and for the county of ...., do
hereby certify that the foregoing is a true and correct record of the
delinquent mobile home in the county, against which judgment and order of sale
was duly entered in the circuit court for the county, on (insert date), for the
amount of the taxes, interest, and costs due severally thereon as therein set
forth, and that the judgment and order of court in relation thereto fully
appears on the record.
Dated (insert date).
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/140)
Sec. 140. 
		County clerk assistance at sale. 
		The county clerk, in person
or by deputy, shall attend all sales for taxes, made by the collector, and
shall assist at the sales.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/145)
Sec. 145. 
		Tax sale procedures. 
		The collector, in person or by deputy,
shall attend, on the day and in the place specified in the notice for the sale
of mobile homes for taxes, and shall, between 9:00 a.m. and 4:00 p.m., or later
at the collector's discretion, proceed to offer for sale, separately and in
consecutive order, all mobile homes in the list on which the taxes, interest,
or costs have not been paid.
The collector's office shall be kept open during all hours
in which the sale is in progress. The sale shall be continued from day to day,
until all mobile homes in the delinquent list have been offered for sale.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/150)
Sec. 150. 
		Penalty bids. 
		The person at the sale offering to pay the
amount due on each mobile home for the least penalty percentage shall be the
purchaser of that mobile home. No bid shall be accepted for a penalty exceeding
18% of the amount of the tax on a mobile home.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/155)
Sec. 155. 
		Registration. 
		In counties with less than 3,000,000 inhabitants,
unless the county board
provides otherwise, no person shall be eligible to bid who did not register
with the county collector at least 10 business days prior to the first day of
sale authorized under Section 60.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/160)
Sec. 160. 
		Forfeited mobile home. 
		Every mobile home offered at public
sale, and not sold for want of bidders, shall be forfeited to the State of
Illinois. However, when the court, county clerk, and county treasurer certify
that the taxes on a forfeited mobile home equal or exceed the actual value of
the mobile home, the county collector shall, on the receipt of such
certificate, offer the mobile home for sale to the highest bidder, after first
giving 10 days' notice, in the manner described in Sections 55 and 60, of the
time and place of sale, together with a description of the mobile home to be
offered. A certificate of purchase shall be issued to the purchaser at the sale
as in other cases provided in this Act. The county collector shall receive
credit in the settlement with the taxing bodies for which the tax was levied
for the amount not realized by the sale. The amount received from the sale
shall be paid by the collector, pro rata, to the taxing bodies entitled to it.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/165)
Sec. 165. 
		Record of sales and redemptions. 
		When any mobile home is sold,
the county clerk shall enter on the Tax Judgment, Sale, Redemption and
Forfeiture Record, in the blank columns provided for that purpose, the name of
the purchaser and the final bid. When any mobile home is redeemed from sale,
the county clerk shall enter the name of the person redeeming, the redemption
date, and the amount of redemption, in the proper column.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/170)
Sec. 170. 
		Record of forfeitures. 
		All mobile homes forfeited to the State
at the sale shall be noted on the Tax Judgment, Sale, Redemption and Forfeiture
Record.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/175)
Sec. 175. 
		
		Payment for mobile homes purchased at tax sale; reoffering for
sale.  Except as otherwise provided below, the person purchasing any mobile
home shall be liable to the county for the amount due and shall forthwith pay
to the county collector the amount charged on the mobile home.  Upon failure to
do so, the amount due shall be recoverable in a civil action brought in the
name of the People of the State of Illinois in any court of competent
jurisdiction.  The person so purchasing shall be relieved of liability only by
payment of the amount due together with interest and costs thereon, or if the
mobile home is reoffered at the sale, purchased, and paid for.  Reoffering of
the mobile home for sale shall be at the discretion of the collector. The sale
shall not be closed until payment is made or the mobile home again offered for
sale. The purchaser then shall be entitled to a certificate of purchase. If a
purchaser
fails to complete his or her purchase as provided in this Section, the purchase
shall become void, and be of no effect, but the collector shall not refund the
amount paid in cash at the time of the sale, except in cases of sale in error.
That amount shall be treated as a payment and distributed to the taxing bodies
as other collections are distributed. The lien for taxes for the amount paid
shall remain on the mobile home, in favor of the purchaser, his or her heirs or
assigns, until paid with 5% interest per year on that amount from the date the
purchaser paid it. The amount and fact of such ineffective purchase shall be
entered in the tax judgment, sale, redemption and forfeiture record opposite
the mobile home upon which the lien remains. No redemption shall be made
without payment of this amount for the benefit of the purchaser, and no future
sale of the mobile home shall be made except subject to the lien of such
purchaser.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/180)
Sec. 180. 
		Automation fee. 
		The county collector may
assess to the purchaser of a mobile home for delinquent taxes an automation
fee of not more than $10 per mobile home. In counties with less than 3,000,000
inhabitants:
(a) The fee shall be paid at the time of the purchase if the record keeping
system used for processing the delinquent mobile home tax sales is automated or
has been approved for automation by the county board. The fee shall be
collected in the same manner as other fees or costs.
(b) Fees collected under this Section shall be retained by the county
treasurer in a fund designated as the Tax Sale Automation Fund. The fund shall
be audited by the county auditor. The county board shall make expenditures from
the fund to pay any costs related to the automation of mobile home tax
collections
and delinquent mobile home tax sales, including the cost of hardware, software,
research and development, and personnel.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/185)
Sec. 185. 
		Certificate of purchase. 
		The county clerk shall make out and
deliver to the purchaser of any mobile home sold under Section 145, a
certificate of purchase countersigned by the collector, describing the mobile
home sold, including the vehicle identification number, the model year, and the
square footage, the date of sale, the amount of taxes, interest, and
cost for which it was sold, and that payment of the sale price has been made.
If any person becomes the purchaser of more than one mobile home owned by one
party or person, the purchaser may have the whole or one or more of them
included in one certificate, but separate certificates shall be issued in all
other cases. A certificate of purchase shall be assignable by endorsement. An
assignment shall vest in the assignee or his or her legal representatives, all
the right and title of the original purchaser.
If the tax certificate is lost or destroyed, the county clerk
shall issue a duplicate certificate upon written request and a sworn affidavit
by the tax sale purchaser, or his or her assignee, that the tax certificate is
lost or destroyed.
The county clerk shall cause a notation to be made
in the tax sale and judgment book that a duplicate certificate has been issued,
and redemption payments shall be made only to the holder of the duplicate
certificate.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/190)
Sec. 190. 
		Index of tax sale records. 
		The county clerk may make an index
of tax-sale records.  The index shall be kept in the county clerk's office as a
public record, open to inspection during office hours.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/195)
Sec. 195. 
		County clerk's books and records; prima facie evidence. 
		The
books and records of the county clerk, or copies thereof, certified by the
clerk, shall be prima facie evidence to prove the sale of any mobile home for
taxes, the redemption of the mobile home, or payment of
taxes thereon.
(Source: P.A. 92-807, eff. 1-1-03.)