2023 Illinois Compiled Statutes › Chapter 35 - REVENUE › 35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act. › Division 9 - Tax Certificates Of Title And Procedures

(35 ILCS 516/Div. 9 heading)
Division 9.  
		Tax certificates of title and procedures
(35 ILCS 516/365)
Sec. 365. 
		Notice of sale and redemption rights. 
		In order to be
entitled to a tax certificate of title, within 4 months and 15 days after any
sale held under this Act, the purchaser
or his or her assignee shall deliver to the county clerk a notice
to be given to the party in whose name the taxes are last assessed as
shown by the most recent tax collector's warrant books, in at least 10
point type in the following form completely filled in:
TAKE NOTICE
County of ................................................
Date Premises Sold .......................................
Certificate No. ..........................................
Sold for Taxes of (year) .................................
Warrant No. ...............   Inst. No. .................
THIS PROPERTY HAS BEEN SOLD FOR
DELINQUENT TAXES
Property located at ..........................................
Mobile Home Vehicle Identification No. (or other unique description) .
..............................................................
..............................................................
This notice is to advise you that the above mobile home has  been
sold for delinquent taxes and that the period of redemption from
the sale will expire on .
This notice is also to advise you that a petition will be filed for a
tax certificate of title which will transfer certificate of title and the right
to possession
of this mobile home if redemption is not made on or before .
At the date of this notice the total amount which you must pay in order
to redeem the above mobile home is .
YOU ARE URGED TO REDEEM IMMEDIATELY TO
PREVENT LOSS OF PROPERTY
Redemption can be made at any time on or before .... by applying to
the County Clerk of .... County, Illinois at the County Court House in
...., Illinois.
The above amount is subject to increase at 6 month intervals from the
date of sale.  Check with the county clerk as to the exact amount you owe
before redeeming.  Payment must be made by certified check, cashier's check,
money order, or in cash.
For further information contact the County Clerk.
...............................
Purchaser or Assignee
Dated (insert date).
Within 10 days after receipt of said notice, the county clerk shall mail
to the addresses supplied by the purchaser or assignee, by registered or
certified mail, copies of said notice to the party in whose name the taxes
are last assessed as shown by the most recent tax collector's warrant books.
The purchaser or assignee shall pay to the clerk postage plus the sum of $10.
The clerk shall write or stamp the date of receiving the notices upon the
copies of the notices, and retain one copy.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/370)
Sec. 370. Notice of expiration of period of redemption. A purchaser or
assignee shall not be entitled to a tax certificate of title to the
mobile home sold unless, not less than 3 months nor more than 6 months prior to
the expiration of the period of redemption, he or she gives notice of the
sale and the date of expiration of the period of redemption to the
owners, occupants, and parties interested in the mobile home as
provided below.
The Notice to be given to the parties shall be in at least 10 point
type in the following form completely filled in:
TAX DEED NO. ....................  FILED ....................
TAKE NOTICE
County of ................................................
Date Premises Sold .......................................
Certificate No.  .........................................
Sold for Taxes of (year) .................................
Warrant No. ................  Inst. No. .................
THIS PROPERTY HAS BEEN SOLD FOR
DELINQUENT TAXES
Property located at ..........................................
Mobile Home Vehicle Identification No. (or other unique description) .
..............................................................
..............................................................
This notice is to advise you that the above mobile home has
been sold for delinquent taxes and that the period of
redemption from the sale will expire on .
..............................................................
The amount to redeem is subject to increase at 6 month intervals from
the date of sale and may be further increased if the purchaser at the tax
sale or his or her assignee pays any subsequently accruing taxes
to redeem the mobile home from subsequent forfeitures or tax sales.
Check with the county clerk as to the exact amount you owe before redeeming.
This notice is also to advise you that a petition has been filed for
a tax certificate of title which will transfer certificate of title and the right to possession
of this mobile home if redemption is not made on or before .
This matter is set for hearing in the Circuit Court of this county in
...., Illinois on .....
You may be present at this hearing but your right to redeem will
already have expired at that time.
YOU ARE URGED TO REDEEM IMMEDIATELY
TO PREVENT LOSS OF PROPERTY
Redemption can be made at any time on or before ....  by applying to
the County Clerk of .... County, Illinois at the County Court House in
...., Illinois.
For  further  information   contact  the  County   Clerk.
..........................
Purchaser or Assignee.
(Source: P.A. 100-296, eff. 8-24-17.)
(35 ILCS 516/375)
Sec. 375. 
		Service of notice. 
		The purchaser or his or her assignee shall
give the notice required by Section 370 by causing it to be published in a
newspaper as set forth in Section 380. In addition, the notice shall be
served by a process server or sheriff (or if he or she is disqualified, by a
coroner) of the
county in which the mobile home is located upon owners who
reside in the mobile home sold by leaving a copy of the notice with
those owners personally.
The same form of notice shall also be served upon all other owners and
parties interested in the mobile home, if upon diligent inquiry they can be
found in the county, and upon the occupants of the mobile home in the following
manner:
(a) as to individuals, by (1) leaving a copy of the     notice with the person personally or (2) by leaving a copy at his or her usual place of residence with a person of the family, of the age of 13 years or more, and informing that person of its contents.  The person making the service shall cause a copy of the notice to be sent by registered or certified mail, return receipt requested, to that party at his or her usual place of residence;
(b) as to public and private corporations, municipal,     governmental and quasi-municipal corporations, partnerships, receivers and trustees of corporations, by leaving a copy of the notice with the person designated by the Civil Practice Law.
When a party interested in the mobile home is a trustee, notice served upon
the trustee shall be deemed to have been served upon any beneficiary or note
holder thereunder unless the holder of the note is disclosed of record.
When a judgment is a lien upon the mobile home sold, the holder
of the lien shall be served with notice if the name of the judgment debtor as
shown in the transcript, certified copy or  memorandum of judgment
filed of record is identical, as to given name and surname, with the
name of the party interested as it appears of record.
If any owner or party interested, upon diligent inquiry and effort,
cannot be found or served with notice in the county as provided in this
Section, and the person in actual occupancy and possession is tenant to, or in
possession under the owners or the parties interested in the mobile home, then
service of notice upon the tenant, occupant or person in possession
shall be deemed service upon the owners or parties interested.
If any owner or party interested, upon diligent inquiry and effort
cannot be found or served with notice in the county, then the person making the
service shall cause a copy of the notice to be sent by
registered or certified mail, return
receipt requested, to that party at his or her residence, if ascertainable.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/380)
Sec. 380. 
		Proof of service of notice; publication of notice. 
		The sheriff or coroner serving notice under Section 375 shall
endorse his or
her return thereon and file it with the clerk of the circuit court and it shall
be a part of the court record.  A special process server appointed under
Section 375 shall make his or her return by affidavit and shall file it with
the clerk of the circuit court, where it shall be a part of the court record.
If a sheriff, special process server, or coroner to whom any notice is
delivered for service, neglects or refuses to make the return, the purchaser or
his or her assignee may petition the court to enter a rule requiring the
sheriff, special process server, or coroner to make return of the notice on
a day to be fixed by the
court, or to show cause on that day why he or she should not be attached for
contempt of the court. The purchaser or assignee shall cause a written notice
of the rule to be served upon the sheriff, special process server, or
coroner.  If good and sufficient cause to excuse the sheriff, special process
server, or coroner is not shown, the court shall adjudge him or her guilty of
contempt, and shall proceed to punish him as in other cases of contempt.
If the mobile home is located in a municipality in a county with less than
3,000,000 inhabitants, the purchaser or his or her assignee shall also publish
a notice as to the owner or party interested, in some newspaper published in
the municipality.  If the mobile home is not in a municipality in a county with
less than 3,000,000 inhabitants, or if no newspaper is published therein,
the
notice shall be published in some newspaper in the county.  If no newspaper is
published in the county, then the notice shall be published in the newspaper
that is published nearest the county seat of the county in which the mobile
home is located. If the owners and parties interested in the mobile home upon
diligent inquiry are unknown to the purchaser or his or her assignee, the
publication as to such owner or party interested, may be made to unknown owners
or parties interested.  Any notice by publication given under this Section
shall be given 3 times at any time after filing a petition for tax certificate
of title, but not less than 3
months nor more than 5 months prior to the expiration of the period of
redemption.  The publication shall contain (a) notice of the filing of the
petition for tax certificate of title, (b) the date on which the petitioner
intends to make application for an order on the petition that a tax certificate
of title issue, (c) a description of the mobile home, (d) the date upon which
the mobile home was sold, (e) the taxes for which it was sold and (f) the date
on which the period of redemption will expire. The publication shall not
include more than one mobile home listed and sold in one description, except as
provided in Section 35, and except that when more than one mobile home is owned
by one person, all of the mobile homes owned by that person may be included in
one notice.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/385)
Sec. 385. 
		Mailed notice. 
		In addition to the notice required to be
served not less than 3 months nor more than 5 months prior to the expiration of
the period of redemption, the purchaser or his or her assignee shall prepare
and deliver to the clerk of the circuit court of the county in which the mobile
home is located, the notice provided for in this Section, together with the
statutory costs for mailing the notice by certified mail, return receipt
requested.  The form of notice to be mailed by the clerk shall be
identical in form to that provided by Section 370 for service upon owners
residing in the mobile home sold, except that it shall bear the signature of
the clerk and shall designate the parties to whom it is to
be mailed.  The clerk may furnish the form.  The clerk
shall promptly mail the notices delivered to him or her by certified mail,
return receipt requested. The certificate of the clerk that he or she has
mailed the notices, together with the return receipts, shall be filed
in and made a part of the court record.  The notices shall be
mailed to the owners of the mobile home at their last known addresses, and
to those persons who are entitled to service of notice as occupants.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/390)
Sec. 390. Petition for certificate of title. At any time within 6 months
but not less than 3 months prior to the expiration of the redemption period for
a mobile home sold pursuant to judgment and order of sale under Sections 55
through 65 or 200, the purchaser or his or her assignee may file a petition in
the circuit court in the same proceeding in which the judgment and order of
sale were entered, asking that the court direct the county clerk to issue a tax
certificate of title if the mobile home is not redeemed from the sale. The
petition shall be accompanied by the statutory filing fee.
Notice of filing the petition and the date on which the petitioner intends to
apply for an order on the petition that a certificate of title be issued if the
mobile home is not
redeemed shall be given to occupants, owners, and persons interested in the
mobile home as part of the notice provided in Sections 370 through 385, except
that only one publication is required. The county clerk shall be notified of
the filing of the petition and any person owning or interested in the mobile
home may, if he or she desires, appear in the proceeding.
(Source: P.A. 100-296, eff. 8-24-17.)
(35 ILCS 516/395)
Sec. 395. Reimbursement of a county or municipality before issuance of tax
certificate of title. Except in any proceeding in which the tax purchaser is a county acting as trustee for taxing districts as provided in Section 35,  an order for the issuance of a tax certificate of title
under this Act shall not be entered affecting the title to or interest in any
mobile home in which a county, city, village, or incorporated town has an interest
under the police and welfare power by
advancements made from public funds, until the purchaser or assignee makes
reimbursement to the county, city, village, or incorporated town of the money so
advanced or the county, city, village, or town waives its lien on the mobile home for
the money so advanced.  However, in lieu of reimbursement or waiver, the
purchaser or his or her
assignee may make application for and the court shall order that the tax
purchase be set aside as a sale in error.  A filing or appearance fee shall not
be required of a county, city, village, or incorporated town seeking to enforce its
claim under this Section in a tax certificate of title proceeding.
The changes made by this amendatory Act of the 94th General Assembly are intended to be declarative of existing law.
(Source: P.A. 98-1162, eff. 6-1-15.)
(35 ILCS 516/400)
Sec. 400. 
		Issuance of certificate of title; possession.
(a) If the redemption period expires
and the mobile home has not been redeemed and all taxes
which became due and payable subsequent to the sale have been paid and all
forfeitures and sales which occur subsequent to the sale have been redeemed and
the notices required by law have been given and all advancements of public
funds under the police power made by a city, village, or town under Section
395 have been paid and the petitioner has complied with all the provisions of
law entitling him or her to a certificate of title, the court shall so find and shall enter an
order directing the Secretary of State on the production of the certificate of
purchase and a certified copy of the order, to issue to the purchaser or his or
her assignee a tax certificate of title.  The court shall insist on strict
compliance with
Sections 370 through 385.  Prior to the entry of an order directing the
issuance of a tax certificate of title, the petitioner shall furnish the court
with a report of
proceedings of the evidence received on the application for tax certificate of
title and the
report of proceedings shall be filed and made a part of the court record.
(b) If taxes for years prior to the year sold remain delinquent at the
time of the tax certificate of title hearing, those delinquent taxes may be
merged into the tax
certificate of title if the court determines that all other requirements for
receiving an order directing the issuance of the tax certificate of title are
fulfilled and makes a further determination under either paragraph (1) or (2).
(1) Incomplete estimate.
(A) The mobile home in question was purchased at         an annual sale; and
(B) the statement and estimate of forfeited taxes         furnished by the county clerk pursuant to Section 175 failed to include all delinquent taxes as of the date of that estimate's issuance.
(2) Vacating order.
(A) The petitioner furnishes the court with a         certified copy of an order vacating a prior sale for the subject mobile home;
(B) the order vacating the sale was entered after         the date of purchase for the subject taxes;
(C) the sale in error was granted pursuant to         paragraphs (1), (2), or (4) of subsection (b) of Section 255 or Section 395; and
(D) the tax purchaser who received the sale in         error has no affiliation, direct or indirect, with the petitioner in the present proceeding and that petitioner has signed an affidavit attesting to the lack of affiliation.
		If delinquent taxes are merged into the tax certificate of title pursuant to this subsection, a
declaration to that effect shall be included in the order directing issuance
of the tax certificate of title.  Nothing contained in this Section shall
relieve any owner
liable for delinquent mobile home taxes under the Mobile Home Local Services
Tax
Act from the payment of the taxes that have been merged into the title upon
issuance of the tax certificate of title.
(c) Upon application the court shall enter an order to place the tax
certificate of title
grantee in possession of the mobile home and may enter orders and grant relief
as
may be necessary or desirable to maintain the grantee in possession.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/402)
Sec. 402. Mobile homes located in manufactured home community;
requirements.
(a) A person, other than a county acting as trustee for taxing districts, as provided in Section 35, who has a certificate of purchase and obtains a court
order directing the issuance of a tax certificate of title under Section 400
for a mobile home located on a lot in a manufactured home community is liable
for lot rent (at the prevailing rate) beginning on the date of the entry of the
court order and shall either (i) qualify for tenancy in the manufactured home
community in accordance with the community's normal tenant qualification and
screening procedures or (ii) remove the mobile home from the lot no later than
30 days after the date of the entry of the court order.
(b) A county acting as trustee for taxing districts, as provided in Section 35, that obtains a court order directing the issuance of a tax certificate of title to the county as trustee, under Section 400, for a mobile home located on a lot in a manufactured home community must remove the mobile home from the lot no later than 30 days after the date of the entry of the court order.
(Source: P.A. 94-358, eff. 7-29-05.)
(35 ILCS 516/405)
Sec. 405. 
		
		Tax certificate of title incontestable unless order appealed or
relief
petitioned. Tax certificates of title issued under Section 395 are
incontestable except by
appeal from the order of the court directing the county clerk to issue the tax
certificate of title.  However, relief from such order may be had under Section
2-1401
of the Code of Civil Procedure in the same manner and to the same extent as
may be had under that Section with respect to final orders and judgments in
other proceedings.  The grounds for relief under Section 2-1401 shall be
limited to:
(1) proof that the taxes were paid prior to sale;
(2) proof that the mobile home was exempt from     taxation;
(3) proof by clear and convincing evidence that the     tax certificate of title had been procured by fraud or deception by the tax purchaser or his or her assignee; or
(4) proof by a person or party holding a recorded     ownership or other recorded interest in the mobile home that he or she was not named as a party in the publication notice as set forth in Section 380, and that the tax purchaser or his or her assignee did not make a diligent inquiry and effort to serve that person or party with the notices required by Sections 370 through 390.
The court hearing a petition filed under this Section
or Section 2-1401 of the Code of Civil Procedure may concurrently hear a
petition filed under Section 235 and may grant relief under either Section.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/410)
Sec. 410. 
		Denial of certificate of title. 
		If the court refuses to enter an
order
directing the Secretary of State to execute and deliver the tax certificate of
title, because
of the failure of the purchaser to fulfill any of the above provisions, and if
the purchaser, or his or her assignee has made a bona fide attempt to comply
with the statutory requirements for the issuance of the tax certificate of
title, it shall
order the return of the purchase price, and subsequent taxes and posted costs
forthwith, as in case of sales in error,
except that no interest shall be paid.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/412)
Sec. 412. 
		Tax certificate of titles to convey merchantable title. 
		This
Section shall be liberally construed so that tax certificate of titles shall
convey merchantable
title.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/415)
Sec. 415. 
		Form of certificate of title. 
		A tax certificate of title
executed by the Secretary of State
vests in the grantee the certificate of title of the mobile home therein
described
without further acknowledgment or evidence of the conveyance.  The conveyance
shall be substantially in the following form:
At a public sale of mobile homes for the nonpayment of taxes, held in the
.... County, on (insert date), the following described mobile home
was sold:
(here place description of mobile home conveyed).  The mobile home not having
been
redeemed from the sale, and it appearing that the holder of the certificate of
purchase of the mobile home has complied with the laws of the State of Illinois
necessary to entitle (insert him, her or them) to a certificate of title of the mobile home: I
...., (Secretary of State official) ...., in consideration of the mobile home and
by virtue of the statutes of the State of Illinois in such cases provided,
issue a certificate of title to .... for the mobile home described above.
Dated (insert date).
		Signature of ....................
		(Secretary of State)
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/420)
Sec. 420. 
		
		Certificate of title; prima facie evidence of regularity of
sale.
(a) As to the mobile home conveyed therein, tax certificates of title
executed by the Secretary of State are prima
facie evidence of the following facts in all controversies and suits in
relation to the rights of the tax certificate of title grantee and his or her
heirs or assigns:
(1) the mobile home conveyed was subject to taxation     at the time the tax was charged and was listed and charged in the time and manner required by law;
(2) the taxes were not paid at any time before the     sale;
(3) the mobile home was advertised for sale in the     manner and for the length of time required by law;
(4) the mobile home was sold for taxes as stated in     the certificate of title;
(5) the sale was conducted in the manner required by     law;
(6) the mobile home conveyed was not redeemed from     the sale within the time permitted by law;
(7) the grantee in the certificate of title was the     purchaser or assignee of the purchaser.
(b) Any order for the sale of a mobile home for delinquent taxes, except as
otherwise
provided in this Section, shall estop all parties from raising any objections
to the order or to a tax certificate of title based thereon, which existed at
or before the
rendition of the order, and which could have been presented as a defense to the
application for the order.  The order itself is conclusive evidence of its
regularity and validity in all collateral proceedings, except in cases where
the tax was paid prior to the sale or the mobile home was exempt from taxes.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/425)
Sec. 425. 
		Order of court setting aside tax certificate of title; payments
to holder
of certificate of title.
(a) Any order of court vacating an order directing the Secretary of State to
issue a tax certificate of title based upon a finding that the mobile home was
not subject to
taxation, or that the taxes had
been paid prior to the sale of the mobile home, or that the tax sale was otherwise
void, shall declare the tax sale to be a sale in error pursuant to Section
255 of this Act.  The order shall direct the county
collector to refund to the tax certificate of title grantee or his or her successors and
assigns (or, if a tax certificate of title has not yet issued, the holder of the certificate of
purchase) the following amounts:
(1) all taxes purchased, paid, or redeemed by the tax     purchaser or his or her assignee, or by the tax certificate of title grantee or his or her successors and assigns, whether before or after entry of the order for tax certificate of title, with interest at the rate of 1% per month from the date each amount was paid until the date of payment pursuant to this Section;
(2) all costs paid and posted to the judgment record     and not included in paragraph (1) of this subsection (a); and
(3) court reporter fees for the hearing on the     application for tax certificate of title and transcript thereof, cost of certification of tax certificate of title order, cost of issuance of tax certificate of title, and cost of transferring certificate of title to the tax purchaser.
(b) Except in those cases described in subsection (a) of this Section, and
unless the court on motion of the tax certificate of title petitioner extends the redemption
period to a date not later than 3 years from the date of sale, any order of
court finding that an order directing the Secretary of State to issue a tax
certificate of title
should be vacated shall direct the party who successfully contested the entry
of the order to pay to the tax certificate of title grantee or his or her successors and
assigns
(or, if a tax certificate of title has not yet issued, the holder of the certificate)
within 90 days after the date of the finding:
(1) the amount necessary to redeem the mobile home     from the sale as of the last day of the period of redemption, except that, if the sale is a scavenger sale pursuant to Section 200 of this Act, the redemption amount shall not include an amount equal to all delinquent taxes on such mobile home which taxes were delinquent at the time of sale; and
(2) amounts in satisfaction of municipal liens paid     by the tax purchaser or his or her assignee, and the amounts specified in paragraphs (1) and (3) of subsection (a) of this Section, to the extent the amounts are not included in paragraph (1) of this subsection (b).
If the payment is not made within the 90-day period, the petition to vacate
the order directing the Secretary of State to issue a tax certificate of title
shall be denied
with
prejudice, and the order directing the Secretary of State to issue a tax
certificate of title
shall
remain in full force and effect.  No final order vacating any order directing
the Secretary of State to issue a tax certificate of title shall be entered pursuant to this
subsection (b) until the payment has been made.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/430)
Sec. 430. 
		Failure to timely transfer certificate of title; tax certificate of title is void. 
		
Unless the holder of the certificate purchased at any tax sale under this Act
transfers the certificate of title within one
year from and after the time for redemption expires, the certificate of
purchase or order for tax certificate of title,
and the sale on which it is based, shall, after the expiration of the one year
period, be absolutely void with no right to reimbursement.  If the holder of
the certificate of purchase is prevented from obtaining a certificate of title
by injunction or
order of
any court, or by the refusal or inability of any court to act upon the
application for a tax certificate of title, or by the refusal of the Secretary
of State to
execute the same
certificate of title, the time he or she is so prevented shall be excluded from
computation of
the one year period.  Certificates of purchase and orders for tax certificates
of title
executed by the court shall recite the qualifications required in this Section.
(Source: P.A. 92-807, eff. 1-1-03.)