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“An Act for the assesment of property and for the levy and collection of taxes,” approved March 30, 1872, in force July 1, 1872, as amended. is 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 ten per cent (10%) of the amount of such tax or special assessment.

APPROVED June 30, 1919.

LEV Y AND COLLECTION OF TAXES.

§ 1. Amends section 224, Act of 1872. § 224. Deeds execute d ly county clerk—sale of

delinquent taxes.

(HOUSE BILL No. 638. APPROVED JUNE 28, 1919. )

AN ACT to amend section 224 of an Act entitled, “An Act for the assessment of property and for the levy and collection of tares,” 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: That 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, be and the same is hereby further amended by amending section 224 thereof, so that said section shall read as follows: § 224. Deeds executed by the county clerk as aforesaid shall be prima facie evidence in all controversies and suits in relation to the right of the purchaser, his heirs or assigns, to the real estate thereby conveyed of the following facts: First—That the real estate conveyed was subject to taxation at the time the same was assessed, and had been listed and assessed in the time and manner required by law. Second—That the taxes or special assessments were not paid at any time before sale. Third—That the real estate conveyed had not been redeemed from the sale at the date of the deed. Fourth—That the real estate was advertised for sale in the manner and for the length of time required by law. Fifth—That the real estate was sold for taxes or special assessments as stated in the deed. Sirth—That the grantee in the deed was the purchaser or assignee of the purchaser. SeventhThat the sale was conducted in the manner required by law. And any judgment for the sale of real estate for delinquent taxes rendered after the passage of this Act, except as otherwise provided in this section, shall estop all parties from raising any objections thereto, or to a tax title based thereon, which existed at or before the rendition of such judgment or decree, and could have been presented as a defense to the application for such judgment in the court wherein the same was rendered, and as to all such questions, the judgment itself shall be conclusive evidence of its regularity and validity in all collateral proceedings, except in cases where the tax or special assessments have been paid, or the real estate was not liable to the tax or assessment: Provided, that any judgment or decree of court, in law or equity, setting aside any tax deed procured under this Act, or restoring the owner of same to

possession, shall provide that the claimant shall pay to the party holding such tax deed the following: All taxes and legal costs, as provided by law, with interest at five per cent per annum, together with subsequent taxes and special assessments paid and the statutory fees and costs incurred ; for the service of the notices provided by law which must be served by holders of certificates of sale to occupants, owners or parties interested in real estate sold for taxes, the sum of $3.00 for each lot, block, tract or piece of land, as listed, assessed and sold in one description; for preparing the affidavit of compliance with laws $1.00; the actual cost paid to the county clerk for issuing said tax deed; the actual cost of recording said tax deed; $1.00 for publication fees for each lot, block, tract, or piece of land as listed, assessed and sold in one description. No final judgment or decree of court in any case either at law or in equity or in proceedings under the eminent domain Act involving the title to or interest in any land in which such party holding such tax deed shall have an interest or setting aside any tax deed procured under this Act shall be entered until the claimant shall make reimbursement to the party holding such tax deed and payments as herein provided in so far as it shall appear that the holder of such deed or his assignors shall have properly paid or be entitled to in procuring such deed. APPROVED June 28, 1919.

LEVY AND COLLECTION OF TAXES.

§ 1. Amends section 186, Act of 1872. § 186. No ti ce by registered

mail of sale—fee for same.

(SENATE BILL No. 259. FILED JULY 11, 1919.)

AN ACT to amend an Act entitled: “An Act for the assessment of property and for the levy and collection of tares,” approved March 30, 1872, in force July 1, 1872, as amended, by amending section 186 thereof. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: 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, is amended by amending section 186 thereof to read as follows: § 186. The county collector shall at least five days before the late of sale of delinquent lands or lots upon which the taxes or special assessments remain due and unpaid, send a notice by registered mail to the owner, if known, or if not known, to the person shown by the collector's book to have paid the taxes or special assessments on such lands or lots for the previous year, giving notice of application for judgment and sale of such lands or lots, and date of sale, describing the lands or 'ots and the amount of taxes or special assessments together with interest and costs, due thereon. For such notice the county collector shall charge twenty (20) cents to be taxed and collected as costs. FILED July 11, 1919. The Governor having failed to return this bill to the General Assemblv during its session, and having failed to file it in my office, with his objections, within ten

days after the adjournment of the General Assembly, it has thereby become a law. Witness my hand this 11th day of July. A. D. 1919.

Lot: Is I, EMM Erson. Secretary of State.

LEVY AND COLLECTION OF TAXES.

§ 1. Amends sections 202 and 210, Act § 210. Time of redemption— of 1872. an 10 unt.

§ 202. To whom sold — pen-
alty limited.

(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 tares." 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, as 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 eighteen 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 shal be the duty of the tax collector to furnish such duplicate receipts. It 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

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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.

LEV Y AND COLLECTION OF TAXES. § 1. Amends section 155, Act of 1872. § 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 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 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.

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§ 1. Amends sections 178, 182, 184, § 184 Figures, etc.. used – 185 and 191, Act of 1872. advertisement, etc. § 178. County collector— § 185. When application for duties—transfer of judgment made.

announts. etc. § 182. Advertisement. - § 191. Judgment — proceed

ing by court. (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 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 he, and if there he no such paper printed and published in his

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