2023 Illinois Compiled Statutes › Chapter 35 - REVENUE › 35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act. › Division 3 - Notice And Publication Provisions

(35 ILCS 516/Div. 3 heading)
Division 3.  
		Notice and publication provisions
(35 ILCS 516/80)
Sec. 80. Mailed notice of application for judgment and sale. Not less
than 15 days before the date of application for judgment and sale of delinquent
mobile homes, the county collector shall mail, by registered or certified mail,
a notice of the forthcoming application for judgment and sale to the person
shown by the current collector's warrant book to be the party in whose name the
taxes were last computed or to the current owner of record.  The notice shall include the intended dates of
application for judgment and sale and commencement of the sale, and a
description of the mobile homes. The county collector must present proof of the
mailing to the court along with the application for judgement.
In counties with less than 3,000,000 inhabitants, a copy of this notice shall
also be mailed by the county collector by registered or certified mail to any
lienholder of record who annually requests a copy of the notice. The failure of
the county collector to mail a notice or its non-delivery to the lienholder
shall not affect the validity of the judgment.
The collector shall collect $10 from the proceeds of each sale to cover
the costs of registered or certified mailing and the costs of advertisement
and publication.
If a taxpayer pays the taxes on the mobile home after the notice of the
forthcoming application for judgment and sale is mailed but before the sale is
made, then the collector shall collect $10 from the taxpayer to cover the costs
of registered or certified mailing and the costs of advertisement and
publication.
(Source: P.A. 92-807, eff. 1-1-03; 93-899, eff. 8-10-04.)
(35 ILCS 516/85)
Sec. 85. 
		Printer's error in advertisement. 
		In all cases where there is
a printer's error in the advertised list which prevents judgment from being
obtained against any mobile home, or against all of the delinquent list, at the
time stated in the advertisement, the printer shall lose the compensation
allowed by this Act for those mobile homes containing errors, or for the entire
list, as the case may be.
(Source: P.A. 92-807, eff. 1-1-03.)
(35 ILCS 516/90)
Sec. 90. 
		Scavenger sale. 
		At the same time the county collector annually
publishes the collector's annual sale advertisement under Sections 55
and 60, the collector, if the county board so orders by resolution, must
publish an advertisement giving notice of the intended
application for judgment and sale of all mobile homes upon which all or a part
of the taxes for each of 2 or more years, including the current tax year, are
delinquent as of the date of
the advertisement.  In no event may there be more than 2 consecutive years
without a sale under this Section. The term delinquent also includes
forfeitures. The county collector shall include in the advertisement and in the
application for judgment and sale under this Section and Section 200 the
total amount of all taxes upon those mobile homes which are delinquent as
of the date of the advertisement. In lieu of a single annual advertisement and
application for judgment and sale under this Section and Section 200, the
county collector may, from time to time, beginning on the date of the
publication of the annual sale advertisement and before August 1 of the next
year, publish separate advertisements and make separate applications on
eligible mobile homes described in one or more volumes of the delinquent list.
The separate advertisements and applications shall, in the aggregate, include
all the mobile homes which otherwise would have been included in the single
annual advertisement and application for judgment and sale under this Section.
The advertisement and application for judgment and sale shall be in the manner
prescribed by this Act relating to the annual advertisement and application for
judgment and sale of delinquent mobile homes.
(Source: P.A. 92-807, eff. 1-1-03.)