Chapter 35 — REVENUE

(35 ILCS 516/40) Sec. 40. Tax abatement after acquisition by a governmental unit. When any county or municipality acquires a mobile home through the foreclosure of a lien, through a judicial order, through the foreclosure of receivership certificate lien, or by acceptance of a ce…

(35 ILCS 516/400) Sec. 400. Issuance of certificate of title; possession. (a) If the redemption period expires and the mobile home has not been redeemed and all taxes which became due and payable subsequent to the sale have been paid and all forfeitures and sales which occur subs…

(35 ILCS 516/402) Sec. 402. Mobile homes located in manufactured home community; requirements. (a) A person, other than a county acting as trustee for taxing districts, as provided in Section 35, who has a certificate of purchase and obtains a court order directing the issuance o…

(35 ILCS 516/405) Sec. 405. Tax certificate of title incontestable unless order appealed or relief petitioned. Tax certificates of title issued under Section 395 are incontestable except by appeal from the order of the court directing the county clerk to issue the tax certificate…

(35 ILCS 516/410) Sec. 410. Denial of certificate of title. If the court refuses to enter an order directing the Secretary of State to execute and deliver the tax certificate of title, because of the failure of the purchaser to fulfill any of the above provisions, and if the purc…

(35 ILCS 516/412) Sec. 412. Tax certificate of titles to convey merchantable title. This Section shall be liberally construed so that tax certificate of titles shall convey merchantable title. (Source: P.A. 92-807, eff. 1-1-03.)

(35 ILCS 516/415) Sec. 415. Form of certificate of title. A tax certificate of title executed by the Secretary of State vests in the grantee the certificate of title of the mobile home therein described without further acknowledgment or evidence of the conveyance. The conveyance …

(35 ILCS 516/420) Sec. 420. Certificate of title; prima facie evidence of regularity of sale. (a) As to the mobile home conveyed therein, tax certificates of title executed by the Secretary of State are prima facie evidence of the following facts in all controversies and suits in…

(35 ILCS 516/425) Sec. 425. Order of court setting aside tax certificate of title; payments to holder of certificate of title. (a) Any order of court vacating an order directing the Secretary of State to issue a tax certificate of title based upon a finding that the mobile home w…

(35 ILCS 516/430) Sec. 430. Failure to timely transfer certificate of title; tax certificate of title is void. Unless the holder of the certificate purchased at any tax sale under this Act transfers the certificate of title within one year from and after the time for redemption e…

(35 ILCS 516/45) Sec. 45. Notice to county officials; voiding of tax bills. The county board or corporate authorities of the county, or other taxing district acquiring a mobile home under Section 35 shall give written notice of the acquisition to the chief county assessment offic…

(35 ILCS 516/5) Sec. 5. Definitions. As used in this Act: "Mobile home" means that term as defined in the Mobile Home Local Services Tax Act. (Source: P.A. 92-807, eff. 1-1-03.)

(35 ILCS 516/50) Sec. 50. Liability of owner; rights of tax purchaser. Nothing in Sections 40 and 45 shall relieve any owner liable for delinquent mobile home taxes under the Mobile Home Local Services Tax Act from the payment of any delinquent taxes or liens which have become nu…

(35 ILCS 516/55) Sec. 55. Published notice of annual application for judgment and sale; delinquent taxes. At any time after all taxes have become delinquent in any year, the Collector shall publish an advertisement, giving notice of the intended application for judgment and sale …

(35 ILCS 516/60) Sec. 60. Times of publication of notice. The advertisement shall be published once at least 10 days before the day on which judgment is to be applied for, and shall contain a list of the delinquent mobile homes upon which the taxes or any part thereof remain due …

(35 ILCS 516/65) Sec. 65. Costs of publishing delinquent list. A county shall pay for the printer for advertising delinquent lists for mobile homes, $0.40 per column line, to be taxed and collected as costs. The printer shall receive for printing the preamble, the descriptive hea…

(35 ILCS 516/70) Sec. 70. Sale of mobile homes previously ordered sold. A mobile home ordered sold by unexecuted judgments and orders of sale, previously entered, shall be included in the advertisement for sale only under the previous orders, and shall be sold in the order in whi…

(35 ILCS 516/75) Sec. 75. Use of figures and letters in advertisement and other lists. In all advertisements for the sale of mobile homes for taxes, and in entries required to be made by the clerk of the court or other officer, letters, figures, or characters may be used to denot…

(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 appli…

(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, th…

(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 in…

(35 ILCS 516/905) Sec. 905. (Amendatory provisions; text omitted). (Source: P.A. 92-807, eff. 1-1-03; text omitted.)

(35 ILCS 516/910) Sec. 910. (Amendatory provisions; text omitted). (Source: P.A. 92-807, eff. 1-1-03; text omitted.)

(35 ILCS 516/95) Sec. 95. Time of applying for judgment. Except as otherwise provided in this Section, all applications for judgment and order of sale for taxes on delinquent mobile homes shall be made during the month of October. Within 30 days after the day specified for the ap…

(35 ILCS 516/995) Sec. 995. No acceleration or delay. Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate or de…

(35 ILCS 516/999) Sec. 999. Effective date. This Act takes effect on January 1, 2003. (Source: P.A. 92-807, eff. 1-1-03.)

(35 ILCS 517/1) Sec. 1. Short title. This Act may be cited as the Manufactured Home Installation Act. (Source: P.A. 96-1477, eff. 1-1-11.)

(35 ILCS 517/10) Sec. 10. Installation requirements; classification as real property. (a) Except as provided in subsection (b), a mobile home or manufactured home installed on private property that is not in a mobile home park on or after the effective date of this Act must be in…

(35 ILCS 517/3) Sec. 3. Legislative intent. The General Assembly finds that: Manufactured homes provide the only affordable home ownership resource for many citizens in Illinois. Manufactured home parks play an essential role in meeting the affordable housing needs of Illinois co…

(35 ILCS 517/5) Sec. 5. Definitions. 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 temporarily or permanentl…

(35 ILCS 517/805) Sec. 805. (Amendatory provisions; text omitted). (Source: P.A. 96-1477, eff. 1-1-11; text omitted.)

(35 ILCS 517/810) Sec. 810. (Amendatory provisions; text omitted). (Source: P.A. 96-1477, eff. 1-1-11; text omitted.)

(35 ILCS 517/815) Sec. 815. (Amendatory provisions; text omitted). (Source: P.A. 96-1477, eff. 1-1-11; text omitted.)

(35 ILCS 517/900) Sec. 900. (Amendatory provisions; text omitted). (Source: P.A. 96-1477, eff. 1-1-11; text omitted.)

(35 ILCS 517/903) Sec. 903. (Amendatory provisions; text omitted). (Source: P.A. 96-1477, eff. 1-1-11; text omitted.)

(35 ILCS 517/905) Sec. 905. (Amendatory provisions; text omitted). (Source: P.A. 96-1477, eff. 1-1-11; text omitted.)

(35 ILCS 517/910) Sec. 910. (Amendatory provisions; text omitted). (Source: P.A. 96-1477, eff. 1-1-11; text omitted.)

(35 ILCS 517/915) Sec. 915. (Amendatory provisions; text omitted). (Source: P.A. 96-1477, eff. 1-1-11; text omitted.)

(35 ILCS 517/920) Sec. 920. (Amendatory provisions; text omitted). (Source: P.A. 96-1477, eff. 1-1-11; text omitted.)

(35 ILCS 517/999) Sec. 999. Effective date. This Act takes effect January 1, 2011. (Source: P.A. 96-1477, eff. 1-1-11.)

(35 ILCS 525/10-1) Sec. 10-1. Short title. This Article may be cited as the Parking Excise Tax Act. References in this Article to "this Act" mean this Article. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 525/10-10) Sec. 10-10. Imposition of tax; calculation of tax. (a) Beginning on January 1, 2020, a tax is imposed on the privilege of using in this State a parking space in a parking area or garage for the use of parking one or more motor vehicles, recreational vehicles, …

(35 ILCS 525/10-15) Sec. 10-15. Filing of returns and deposit of proceeds. On or before the last day of each calendar month, every operator engaged in the business of providing to purchasers parking areas and garages in this State during the preceding calendar month and every boo…

(35 ILCS 525/10-20) Sec. 10-20. Exemptions. The tax imposed by this Act shall not apply to: (1) Parking in a parking area or garage operated by the federal government or its instrumentalities that has been issued an active tax exemption number by the Department under Section 1g o…

(35 ILCS 525/10-25) Sec. 10-25. Collection of tax. (a) Beginning with bills issued or charges collected for a purchase of a parking space in a parking area or garage on and after January 1, 2020, the tax imposed by this Act shall be collected from the purchaser by the operator, o…

(35 ILCS 525/10-30) Sec. 10-30. Registration of operators and booking intermediaries. (a) A person who engages in business as an operator of a parking area or garage in this State, or, beginning January 1, 2024, a booking intermediary that directly charges to a customer a separat…

(35 ILCS 525/10-35) Sec. 10-35. Revocation of certificate of registration. (a) The Department may, after notice and a hearing as provided in this Act, revoke the certificate of registration of any operator or booking intermediary who violates any of the provisions of this Act or …

(35 ILCS 525/10-40) Sec. 10-40. Valet services. (a) Persons engaged in the business of providing valet services are subject to the tax imposed by this Act on the purchase price received in connection with their valet parking operations. (b) Persons engaged in the business of prov…

(35 ILCS 525/10-45) Sec. 10-45. Tax collected as debt owed to State. The tax herein required to be collected by any operator, booking intermediary, or valet business and any such tax collected by that person, shall constitute a debt owed by that person to this State. (Source: P.A…

(35 ILCS 525/10-5) Sec. 10-5. Definitions. As used in this Act: "Booking intermediary" means any person or entity that facilitates the processing and fulfillment of reservation transactions between an operator and a person or entity desiring parking in a parking lot or garage of …