Tax scavenger sale fraud; definitions

35 ILCS 516/225, under Scavenger Sales; Procedures.

35 ILCS 516/225

(35 ILCS 516/225)

    Sec. 225. Tax scavenger sale fraud; definitions. For purposes of Section 230:

        (1) "Ownership interest" means any title or other     interest in a mobile home, the holder of which is considered to be the owner of the mobile home for purposes of taxation under Section 3 of the Mobile Home Local Services Tax Act. Mobile home park owners are not deemed to have an ownership interest as defined in this Section.

        (2) "Nonownership interest" means any interest in a     mobile home other than a contingent interest and other than an ownership interest as defined in this Section, including without limitation an easement or lien.

        (3) "Mobile home" has the same meaning as defined in     Section 1 of the Mobile Home Local Services Tax Act. (Source: P.A. 92-807, eff. 1-1-03.)