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LEVY AND COLLECTION OF TAXES, $1. Amends sections 202 and 210, Act
$ 210. Time of redemptionof 1872.
(SENATE BILL No. 260.
APPROVED JUNE 28, 1919.) An Act to amend sections 202 and 210 of an Act entitled, “An Act for
the assessment of property, and for the levy and collection of taxes." approved March 30, 1872, in force July 1, 1872, as amended.
SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: Sections 202 and 210 of an Act entitled, "An Act for the assessment of property, and for the levy and collection of taxes," approved March 30, 1872, in force July 1, 1872, a5 amended, are amended to read as follows:
§ 202. The person at such sale offering to pay the amount due on each tract or lot for the least percentage thereon as penalty, shall be the purchaser of such tract or lot: Provided, that no bid shall be accepted for a penalty exceeding six (6) per cent of the amount of such tax or special assessment.
$ 210. Real property sold under the provisions of this Act may be redeemed at any time before the expiration of two years from the date of sale, by payment in legal money of the United States to the county clerk of the proper county, the amount for which the same was sold, together with the amount of the penalty bid at such sale, if redeemed at any time before the expiration of six months from the day of sale; if between six and twelve months, the amount for which the same was sold together with twice the amount of the penalty bid; if between twelve and eighteen months, the amount for which the same was sold together with three times the amount of the penalty bid; if between cighteen months and two years, the amount for which the same was sold together with four times the amount of the penalty bid at said sale. The person redeeming shall also pay the amount of all taxes and special assessments accruing after such sale with seven (7) per cent penalty thereon in all cases where the purchaser at the tax sale or his assignee shall pay such subsequent tax or special assessment more than six months after such tax sale; and it is hereby made the duty of the county clerk to include the amount of the subsequent taxes or special assessments paid by the purchaser or holder of the tax certificate in his certificate of redemption: Provided, however, that the county clerk shall not be required to include any subsequent taxes or special assessments in his certificate of redemption, nor shall the payment thereof be a charge upon the land sold for taxes, unless the purchaser, assignee, or holder of the tax certificate of sale shall have filed with the county clerk, before redemption, an official, original or duplicate tax collector's receipt for the payment of such subsequent taxes or special assessments, and it shall be the duty of the tax collector to furnish such duplicate receipts
. If the real property of any minor heir, idiot or insane person shall be sold for non-payment of taxes or special assessments, the same may be redeemed at any time after sale and before the expiration of one year
after such disability be removed, upon the terms specified in this section, and upon the payment of ten (10) per cent per annum, the amount due including penalties from and after the expiration of two years from the date of sale, which redemption may be made by themselves, or by any person in their behalf. Tenants in common or joint tenants shall be allowed to redeem their individual interests in real property sold under the provisions of this Act, in the same manner and under the terms specified in this section for the redemption of other real property; any redemption made shall inure to the benefit of the person having the legal or equitable title to the property redeemed, subject to the right of the person making the same to be reimbursed by the person benefited.
APPROVED June 28, 1919.
LEVY AND COLLECTION OF TAXES.
$ 155. How collections made. (SENATE BILL NO. 348. APPROVED JUNE 28, 1919.)
An Act to amend section 155 of “An Act for the assessment of prop
erty and for the levy and collection of taxes," approved March 30, 1872, in force July 1, 1872, as subsequently amended.
SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 155 of "An Act for the assessment of property and for the levy and collection of taxes," approved March 30, 1872, in force July 1, 1872, as subsequently amended, be and the same hereby is amended to read as follows:
$ 155. Every town collector, and every county collector, in cases where there is no town collector, upon receiving the tax book or tax books, shall proceed to collect the taxes mentioned herein: Provided, that it shall be the duty of every county collector to prepare tax receipts in triplicate for all taxes assessed, which shall be filled out in accordance with the requirements of section 163 of this Act, one copy which shall be mailed by such collector at least thirty days prior to the date upon which unpaid real estate taxes become delinquent, to the owner of the property taxed, or to the person in whose name such property is taxed, another copy of which shall be used by said collector in receipting for the tax paid, and the remaining copy thereof to be retained by such collector. Provided, further, that there shall be printed upon each such receipt, or upon a separate slip which shall be mailed to each person assessed with the copy of the receipt hereinabove provided, a statement of the rates of the various taxes and the total tax rate. Provided, also. that the failure or neglect of the collector to mail such receipt, or the failure of the taxpayer to receive the same, shall not affect the validity of any tax, or the liability for the payment thereof.
APPROVED June 28, 1919.
(SENATE BILL No. 374.
APPROVED JUNE 28, 1919.) An Act to amend sections 178, 182, 184, 185 and 191, of an Act entitled,
“An Act for the assessment of property and for the levy and collection of taxes," approved March 30, 1872, in force July 1, 1872, as subsequently amended.
SECTION 1. Be it enacted by the People of the State of Ilinois, represented in the General Assembly: That sections 178, 182, 184, 185 and 191 of an Act entitled, “An Act for the assessment of property and for the levy and collection of taxes," approved March 30, 1872, in force July 1, 1872, as subsequently amended, be and the same are hereby amended so that said sections shall read respectively as follows:
§ 178. When any special assessment made by any city, town or village, pursuant to its charter, or by any corporate authorities, commissioners or persons, pursuant to law, remain unpaid in whole or in part, return thereof shall be made to the county collector on or before the tenth day of March next after the same shall have become payable, in like forms as returns are made for delinquent land tax: Provided, that in cities having a population of one hundred thousand or more by the last preceding census of the United States or of this State such return may be made on or before the first day of August for all such special assessments which remain unpaid in whole or in part; Provided, further that the subsequent advertisement, judgment and sale of property on account of delinquent special assessments, as hereinafter provided, shall be regarded as supplemental to and as a part of the sale on account of delinquent taxes of the year in which the said supplemental judgment and sale is ordered, and the penalties provided by law, shall attach to both general taxes and special assessments in like manner as if there were only one judgment and order of sale. County collectors shall collect, account for, and pay over the same to the authorities or persons having authority to receive the same, in like manner as they are required to collect, account for and pay over taxes. The county collector may, upon return of delinquent special assessments to him, transfer the amounts thereof from such returns to the tax books in his hands setting down therein, opposite the respective tracts, or lots, in proper columns to be prepared for that purpose, the amounts assessed against such tract or lot.
§ 182. At any time after the first day of April next after such delinquent taxes and special assessments on lands and lots shall become due, the collector shall publish an advertisement, giving notice of the intended application for judgment for sale of such delinquent lands and lots, in a newspaper printed and published in his county, if any such there be, and if there be no such paper printed and published in his
county, then in the nearest newspaper in this State to the county seat of such county. Said advertisement shall be once published at least three weeks previous to the term of the County Court at which judgment is prayed, and stall contain a list of the delinquent lands and lots upon which the taxes or special assessments remain due and unpaid, the names of owners, known, the total amount due thereon, and the year or years for which the same are due. Such collector shall give notice that he will apply to the County Court at the....
...term thereof, for judgment against said lands and lots for said taxes, special assessments, interest and costs, and for an order to sell said lands and lots for the satisfaction thereof; and shall also give notice that, on the
Monday next succeeding the day fixed by law for the commencement of such term of the said County Court, all the lands and lots for the sale of which an order shall be made, will be exposed to public sale at the building where the County Court is held in said county, for the amount of taxes, special assessments, interest and cost due thereon; and the advertisement published according to the provisions to this section shall be deemed to be sufficient notice of the intended application for judgment and of the sale of lands and lots under the order of said court. Where the publisher of any paper that may have been selected by the collector shall be unable or unwilling to publish such advertisement, the collector shall select some other newspaper, having due regard to the circulation of such paper. Provided, that in cities having a population of one hundred thousand or more by the last preceding census of the United States or of this State separate advertisement may be made giving notice of an intended application for judgment and for an order of sale on account of delinquent special assessments at any time after the first day of August next after such special assessments shall have become delinquent, the procedure in such case to be in all other respects except as to the time of making advertisement, application for judgment and sale, the same as in the case of delinquent general taxes."
$184. In all advertisements for the sale of lands and lots for taxes or special assessments, and in entries required to be made by the clerk of the court or other officer, letters, figures and characters, may be used to denote townships, ranges, sections, parts of sections, lots or blocks, or parts thereof, the year or the years for which the taxes were due, and the amount of taxes, special assessments, interest and costs; and the whole of the advertisement shall be contained in one edition of such newspaper and its supplement, if such supplement is necessary: Provided that nothing contained in this section shall prevent the county collector from subsequently advertising and obtaining judgment on lands or lots that may have been omitted through no fault of the collector, or that may have been erroneously advertised or described in the first advertisement; and, provided, further, that in cities having a population of one hundred thousand or more by the last preceding census of the United States or of this State the advertisement for the sale of lands and lots for special assessments may be made separately from the advertisement for the sale of lands and lots for taxes and on a different date and edition of such newspaper."
§ 185. All applications for judgment and order of sale for taxes and special assessments on delinquent lands and lots shall be made at the June term of the County Court except in the case of special assessments in cities having a population of one hundred thousand or more by the last preceding census of the United States or of this State. If from any cause the court shall not be holden at the term at which judgment is prayed, the cause shall stand continued, and it shall not be necessary to readvertise the list or notice required by law to be advertised before judgment and sale, but at the next regular term thereafter the court shall hear and determine the matter; and if judgment is rendered the sale shall be made on the Monday specified in the notice as provided in section 182, such Monday to be fixed by the county collector in the notice. If for any cause the collector is prevented from advertising and obtaining judgment at said term it shall be held to be legal to obtain judgment at any subsequent term of said court; but if the failure arises by the county collector's not complying with any of the requirements of this Act, he shall be held on his official bond for the full amount of all taxes and special assessments charged against him: Provided, that any such failure on the part of the county collector shall not be allowed as a valid objection to the collection of any tax or assessment, or to a rendition of a judgment against any delinquent lands or lots included in the application of the county collector; and, provided, further, that on the application for judgment at such subsequent term it shall not be deemed necessary to set forth or establish the reasons of such failure: And, provided, further, that in counties where Probate Courts have been or may hereafter be established it shall be lawful to make such application for judgment and order of sale to the May term of the County Court. In cities having a population of one hundred thousand or more by the last preceding census of the United States or of this State, no application for judgment against any lot, block, tract or parcel of land for unpaid special taxes or special assessments shall be made before the September term of court. The application for judgment upon delinquent special assessments or special taxes in each year shall include only such special assessments, special taxes, or installments thereof, and interest, as shall have been returned as delinquent to the county collector on or before the first day of August in the year in which said application is made, and marked on the general tax books of the county collector on or before the tenth day of March of the same year. Provided, that such judgment of sale shall include interest on matured installments up to the date of such judgment.”
$ 191. The court shall examine said list, and if defense (specifying, in writing, the particular cause of objection) be offered by any person interested in any of said lands or lots, to the entry of judgment against the same, the court shall hear and determine the matter in a summary manner, without pleadings, and shall pronounce judgment as the right of the case may be. The court shall give judgment for such taxes and special assessments and penalties as shall appear to be due, and such judgment shall be considered as a several judgment against each tract or lot or part of a tract or lot, for each kind of tax or special