Chapter 35 — REVENUE

(35 ILCS 510/4) (from Ch. 120, par. 481b.4) Sec. 4. The Department of Revenue hereby is authorized to make, promulgate and enforce reasonable rules and regulations relating to the administration and enforcement of this Act. (Source: Laws 1953, p. 956.)

(35 ILCS 510/4a) (from Ch. 120, par. 481b.4a) Sec. 4a. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of th…

(35 ILCS 510/4b) (from Ch. 120, par. 481b.4b) Sec. 4b. The Department of Revenue is hereby authorized to implement a program whereby the privilege tax decals required by and the taxes imposed by this Act may be distributed and collected on behalf of the Department by State or nat…

(35 ILCS 510/5) (from Ch. 120, par. 481b.5) Sec. 5. On every device found to have been displayed without the tax imposed by this Act having been paid, the tax otherwise payable shall be increased by 30% as a penalty. (Source: P.A. 83-1428.)

(35 ILCS 510/6) (from Ch. 120, par. 481b.6) Sec. 6. The Department of Revenue is hereby empowered and authorized in the name of the People of the State of Illinois in a suit or suits in any court of competent jurisdiction to enforce the collection of any unpaid tax, fines or pena…

(35 ILCS 510/7) (from Ch. 120, par. 481b.7) Sec. 7. The right to tax the games or devices described in this Act is not exclusive with the State of Illinois, but municipalities of the State of Illinois shall have the right to impose taxes or license fees thereon and to regulate or…

(35 ILCS 510/8) (from Ch. 120, par. 481b.8) Sec. 8. Any person operating or displaying any device described in this Act in such manner that it could be played by the public without the tax imposed by this Act having first been paid shall be guilty of a Class C misdemeanor. The us…

(35 ILCS 510/9) (from Ch. 120, par. 481b.9) Sec. 9. (Repealed). (Source: Laws 1953, p. 956. Repealed by P.A. 93-32, eff. 7-1-03.)

(35 ILCS 515/1) (from Ch. 120, par. 1201) Sec. 1. (a) As used in this Act, "manufactured home" means a factory-assembled, completely integrated structure designed for permanent habitation, with a permanent chassis, and so constructed as to permit its transport, on wheels temporar…

(35 ILCS 515/10) (from Ch. 120, par. 1210) Sec. 10. Mobile home dealers shall within 10 days after any retail sale and delivery of a mobile home, notify the county clerk of the county in which the point of delivery is located of the sale, the name of the purchaser, year of manufa…

(35 ILCS 515/10.1) (from Ch. 120, par. 1210.1) Sec. 10.1. Notice to assessor of ownership change. An operator of a mobile home park licensed under the provisions of the Mobile Home Park Act and any land owner on which an inhabited mobile home is located shall notify the township …

(35 ILCS 515/11) (from Ch. 120, par. 1211) Sec. 11. Before any mobile home subject to the tax imposed by this Act may be moved, the transporting company must obtain a permit from the county treasurer certifying that the tax on the mobile home has been paid for the current tax per…

(35 ILCS 515/11.1) Sec. 11.1. Transfer of title; quarterly report. The Secretary of State shall provide the county collector in each county a quarterly report of the transfer of title of mobile homes, sequenced by owner county and sequenced by seller county, for the purpose of ce…

(35 ILCS 515/12) (from Ch. 120, par. 1212) Sec. 12. It shall be a Class B misdemeanor to fail to submit information required under this Act or to knowingly submit any false information under this Act. (Source: P.A. 79-1184.)

(35 ILCS 515/13) (from Ch. 120, par. 1213) Sec. 13. If any provision of this Act or the application thereof to any person or circumstance is held invalid, such invalidity does not affect other provisions or applications of this Act which can be given effect without the invalid ap…

(35 ILCS 515/14) (from Ch. 120, par. 1214) Sec. 14. This Act shall be known and may be cited as the "Mobile Home Local Services Tax Act". (Source: P.A. 79-1184.)

(35 ILCS 515/2) (from Ch. 120, par. 1202) Sec. 2. As used in this Act, the phrase "mobile home park" has the meaning ascribed to it by Section 2.5 of "An Act to provide for, license and regulate mobile homes and mobile home parks and to repeal an Act named herein", approved Septe…

(35 ILCS 515/2.1) (from Ch. 120, par. 1202.1) Sec. 2.1. As used in this Act "permanent habitation" means available for habitation for a period of 2 or more months. (Source: P.A. 79-1184.)

(35 ILCS 515/2.2) Sec. 2.2. Abandoned mobile home defined. As used in this Act, "abandoned mobile home" means a mobile home that has no owner currently residing in the mobile home or authorized tenant of the owner currently residing in the mobile home to the best knowledge of the…

(35 ILCS 515/3) (from Ch. 120, par. 1203) Sec. 3. Mobile homes in addition to such taxes as provided in the "Use Tax Act" shall be subject to the following privilege tax only, and to no ad valorem tax. Except as provided in Section 7 and in those cases where the owner notifies th…

(35 ILCS 515/3.5) Sec. 3.5. Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the effective date of this amendatory Act of 1994 shall be limited by a reasonable and appro…

(35 ILCS 515/4) (from Ch. 120, par. 1204) Sec. 4. The owner of each inhabited mobile home or manufactured home located in this State, but not located inside of a mobile home park, on the effective date of this amendatory Act of the 96th General Assembly shall, within 30 days afte…

(35 ILCS 515/5) (from Ch. 120, par. 1205) Sec. 5. The township assessor, county assessor or supervisor of assessments, within 7 days after filing of a registration, shall deliver such registration to the county clerk. (Source: P.A. 78-375.)

(35 ILCS 515/6) (from Ch. 120, par. 1206) Sec. 6. Computation, certification, and distribution of tax. Except as otherwise provided in this Section, within 60 days of receipt of each registration form, the county clerk or, in counties in which a county assessor is elected pursuan…

(35 ILCS 515/6.1) (from Ch. 120, par. 1206.1) Sec. 6.1. If a tax bill is in error as to the square footage of the mobile home or as to the rate of tax, the owner may file within 6 months following receipt of the bill an affidavit with the county board of assessors, supervisor of …

(35 ILCS 515/7) (from Ch. 120, par. 1207) Sec. 7. The local services tax for owners of mobile homes who (a) are actually residing in such mobile homes, (b) hold title to such mobile home as provided in the Illinois Vehicle Code, and (c) are 65 years of age or older or are persons…

(35 ILCS 515/7.5) Sec. 7.5. Exemption for veterans with disabilities. (a) Beginning on January 1, 2004, a mobile home owned and used exclusively by a veteran with a disability or the spouse or unmarried surviving spouse of the veteran as a home, is exempt from the tax imposed und…

(35 ILCS 515/8) (from Ch. 120, par. 1208) Sec. 8. Failure to pay tax; lien. If any local services tax imposed by this Act is not paid when due, the county treasurer of the county in which the mobile home is located shall have a lien on the mobile home for the amount of the tax, a…

(35 ILCS 515/9) (from Ch. 120, par. 1209) Sec. 9. Additional charge for delinquent taxes; penalty for fraud. For taxable years prior to 2003, if any local services tax, or part thereof, imposed by this Act is not paid on or before the due date for such tax, interest on such amoun…

(35 ILCS 515/9.1) (from Ch. 120, par. 1209.1) Sec. 9.1. This Act does not apply to mobile homes in counties with a population exceeding 2,000,000 inhabitants. (Source: P.A. 79-1184.)

(35 ILCS 515/9.2) (from Ch. 120, par. 1209.2) Sec. 9.2. If any section, sub-section, sentence or clause of this Act shall be adjudged unconstitutional, such adjudication shall not affect the validity of the Act as a whole or of any section, sub-section, sentence or clause thereof…

(35 ILCS 515/9.3) Sec. 9.3. Ordinances for delay of penalties and sale following disaster. (a) Beginning in tax year 2011, the county board of a county that has been designated in whole or in part as a disaster area by the President of the United States or the Governor of the Sta…

(35 ILCS 516/1) Sec. 1. Short title. This Act may be cited as the Mobile Home Local Services Tax Enforcement Act. (Source: P.A. 92-807, eff. 1-1-03.)

(35 ILCS 516/10) Sec. 10. Application. This Act applies to delinquencies in payment of the tax imposed by the Mobile Home Local Services Tax Act. (Source: P.A. 92-807, eff. 1-1-03.)

(35 ILCS 516/100) Sec. 100. Annual tax judgment, sale, redemption, and forfeiture record. The collector shall transcribe into a record prepared for that purpose, and known as the annual tax judgment, sale, redemption, and forfeiture record, the list of delinquent mobile homes. Th…

(35 ILCS 516/105) Sec. 105. Payment of delinquent tax before sale. Any person owning or claiming mobile homes upon which application for judgment is applied for may, in person or by agent, pay the taxes, and costs due to the county collector at any time before sale. (Source: P.A.…

(35 ILCS 516/110) Sec. 110. Report of payments and corrections. On the day on which application for judgment on a delinquent mobile home is applied for, the collector, assisted by the county clerk, shall post all payments, compare and correct the list, and shall make and subscrib…

(35 ILCS 516/112) Sec. 112. Certificate of error. At any time before a judgment and order of sale is entered in any proceeding to collect or to enjoin the collection of taxes, the owner may file an affidavit with the board of review that the tax bill is in error as to the square …

(35 ILCS 516/115) Sec. 115. Proceedings by court. Defenses to the entry of judgment against mobile homes included in the delinquent list shall be entertained by the court only when the defense includes a writing specifying the particular grounds for the objection. If any party ob…

(35 ILCS 516/120) Sec. 120. Form of court order. A judgment and order of sale shall be substantially in the following form: Whereas, due notice has been given of the intended application for a judgment against mobile homes, and no sufficient defense having been made or cause show…

(35 ILCS 516/125) Sec. 125. Cure of error or informality in computation of tax or collection of the taxes. No computation of the tax on a mobile home or charge for any of the taxes shall be considered illegal on account of any irregularity in the computation, or on account of the…

(35 ILCS 516/130) Sec. 130. Entry of judgment for sale. If judgment is rendered against any mobile home for any tax, the county collector shall, after publishing a notice for sale in compliance with the requirements of Sections 55 or 60, proceed to offer the mobile home for sale …

(35 ILCS 516/135) Sec. 135. Examination of record; certificate of correctness. On the day advertised for sale, the county clerk, assisted by the collector, shall examine the list upon which judgment has been entered and ascertain that all payments have been properly noted thereon…

(35 ILCS 516/140) Sec. 140. County clerk assistance at sale. The county clerk, in person or by deputy, shall attend all sales for taxes, made by the collector, and shall assist at the sales. (Source: P.A. 92-807, eff. 1-1-03.)

(35 ILCS 516/145) Sec. 145. Tax sale procedures. The collector, in person or by deputy, shall attend, on the day and in the place specified in the notice for the sale of mobile homes for taxes, and shall, between 9:00 a.m. and 4:00 p.m., or later at the collector's discretion, pr…

(35 ILCS 516/15) Sec. 15. Lien; payments by representative or agent. When a mobile home is taxed to any person as agent for another, or in a representative capacity, the agent or representative shall have a lien on the mobile home, or any mobile home of his or her principal in th…

(35 ILCS 516/150) Sec. 150. Penalty bids. The person at the sale offering to pay the amount due on each mobile home for the least penalty percentage shall be the purchaser of that mobile home. No bid shall be accepted for a penalty exceeding 18% of the amount of the tax on a mobi…

(35 ILCS 516/155) Sec. 155. Registration. In counties with less than 3,000,000 inhabitants, unless the county board provides otherwise, no person shall be eligible to bid who did not register with the county collector at least 10 business days prior to the first day of sale autho…

(35 ILCS 516/160) Sec. 160. Forfeited mobile home. Every mobile home offered at public sale, and not sold for want of bidders, shall be forfeited to the State of Illinois. However, when the court, county clerk, and county treasurer certify that the taxes on a forfeited mobile hom…

(35 ILCS 516/165) Sec. 165. Record of sales and redemptions. When any mobile home is sold, the county clerk shall enter on the Tax Judgment, Sale, Redemption and Forfeiture Record, in the blank columns provided for that purpose, the name of the purchaser and the final bid. When a…