HomeMy WebLinkAboutMinutes - 1/28/1994 - Finance and Personnel Committee !
city of McHenr
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� 333 South Greer Street }�`�
McHenry, Illinois 60050-5642
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MBIrI08ANDIIM
Clerk's Office and
Administration
(815)363-2100 TO: Ma or and Aldermen
FAX:(815)363-2119 y
Public Works,
FROM: Gerald R. Peterson ' - �-
Building and Zoning � ` � "
(815)363-2170
DATE: January 28, 1994
Parks and
Recreation SUBJECT: Delinquent McHenry Shores Special Assessment
(815)363-2160
Police
(Non-Emergency) As of January 2, 1994 the sixth of ten annual installments for the
(815)363-2200
McHenry Shores special assessment pro3ect was due. The current status
of the 595 lots assessed for the pro3ect is as follows:
Mayor * 421 aid in full
Steven J.Cuda P
* 19 no payments to date
� CityClerlc * 24 delinquent on sixth installment only
Barbara E.Gilpin * 26 delinquent on second through sixth installments
Treasurer * 105 current
Lillian Cairns
Aldermen 595 Total
wAxD1 The total delinquent payments for this special assessment pro�ect are
Wiliiam J.Bolger
$165,296.95, comprised of $102,788.86 in principal payments and
w.�D2 $62,508.09 in interest payments.
Terence W.Locke
WARD3 The sewer connection status of homes in McHenry Shores is as follows:
Gregory C.Bates
WARD4 475 connected to date
David T.Lawson 16 homes not connected
25 multiple lots owned & would not be built upon unless sold
WARDS 1 Idyl Dell P.O.A. beach lot (contested as to whether they
William V.Baird are obligated to pay)
5 McHenry Shores Water Company
73 vacant and/or permits for home construction taken out
595 Total
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I am rEcommending that the following issues be referred to the Finance
Committee for action:
�-- 1. Consider beginning the procedures for the sale of lots which
are delinquent. This procedure, by Statute, would begin in
August with notice to the McHenry County Collector asking for
3udgment and order of sale against the delinquent parcels in
October. Notice would also be given to the property owners
beforehand that 3udgment and sale would take place unless the
delinquent installments are brought current.
2. Consider authorizing the Director of Building & Zoning to
issue ordinance violation complaints for failure to connect
to the City's sewer system to the 16 homeowners who have not
connected. Notice was given in June, 1990 to all owners to
connect within one year. (Per Section 26-73 of the Municipal
Code). I do not believe we want to wait until these septics
fail and pollute the ground and possibly contaminate the
water supply before they are forced to connect.
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'� 24 1i 9-2-81 CITIES AND VILLAGES 1484
Mun. Code'§9-2-81 Municipal Code 1961 4��" �
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apecial assesaments or special taxes, that officer, on or after August 15 in each year, shall publish an advertise= `
before March 10 each year, or if the general tax books ment that a return will be made to the general officer of �
�+' have not been turned over to the county collector at that the county having authority to receive State and county r:
. � time then within 15 days after the county collector has taxes of all unpaid special assessments or installments
received the general tax books, shall mark on the general thereof matured and payable,or interest thereon,or inter
tax booka of the county collector, opposite the description est due to the preceding January 2 on installments not yet
of all lots,blocks,tracts,or parcels of land to be assessed, matured on all wamants in his hands. This advertisement
the number of the special asseasment or special tax war (1) ahall contain a list of the delinquent lands, town lots,
rant. The county collector shall stamp or write in large and real property upon which the special assessment or
lettera on the face of all tax bills or receipts issued by him installments thereof or interest thereon remain unpaid,the
the number of the apecial asaessment or special tax war- name of the person shown by the county collector's cur-
rant, and the worda, "Special asseasment due and pay- rent warrant book to be the party in whose name the
able." general real estate taxes were last assessed for each such
Amended by P.A. 8�1013, § 5, eff. Sept. 17, 1982. Property, the total amount due thereon, and the year for
which the same are due; (2) shall give notice that the
9-2-82. 'Iteport of delinquent list general officer of the county having suthority to receive
§ 9-2-82. In counties having a population of 1,000,000 State and county taxes in the county in which those lands,
or more the collector shall, on or before the first day of t°wn lots, or real property may be located, will make
Auguat in each year, make a report in writing to the aPp�ication on the day specified therein, for judgment
general officer of the county(in which the respective lots, againat those lands,town lots, and real property for those
tracts,and parcela of land are situated)authorized by the spec�81 assessments, matured installments of special as-
general revenue laws of this State to apply for judgment sessments, intereat and costs due thereon, and for an
and sell land for taxea due the county and State,of all the order to sell those landa, town lots, and real property for
land the satiafaction thereof; and (3) shall give notice that on
r;j , town lots, and real property on which he has been �e Monday fixed by that general officer of the county for
�' unable to coUect special assessments or apecial taxes, or sa�e, all the lands, town lots, and real property, for the
- inatallments thereof matured and payable, or interest sale of which an order is made, will be exposed to public '
thereon, or interest due to the preceding January 2 on $ale at the court house in that county for the amount of
installments not yet matured on all warrants in his posses- g��al assessments and matured installments of apecial
sion, with the amount of those delinquent special assess- �sessments, interest and costs due thereon. The adver-
� ments or special taxes or installments and interest togeth- tyyement ahall be sufficient notice of the intended applica-
� er with hia warrants; or, in case of an assessment levied
` to be paid by installmenta, with a brief description of the �On for judgment and of the sale of those lands,town lots,
nature of the warrant or warrants received by him autho- $nd real property under the order of the court.
rizing the collection thereof. This report ahall be accom- �blication of the advertisement shall be made at least
panied with the oath of the collector(1) that the list is a once not more than 30 nor less than 15 days in advance of
correct retum and report of the land, town lots, and real �e date upon which the judgment is to be sought. Such
property on which the special assessment or special tax Publication ahall be made in one or more newapapers
; � (levied by the authority of the city or incorporated town or Publiahed in the municipality, or if no newspaper is pub- �
village of ....... as the case may be), or installments lished therein then in one or more newspapers with a
thereof,or interest,remains due and unpaid,(2)that he is Beneral circulation in the municipality. In municipalities I
unable to collect the same,or any part thereof,and(3)that ��less than 500 inhabita,nts, publication may instead be
he has given the notice required by law that the specified made by posting a notice in 3 prominent places within the
warrants have been received by him for eollection. municipality.
Amended by P.A. 82-1013, § 5, eff. Sept. 17, 1982. The municipal collector shall add to all special assess-
^ •� ments and matured installments of special assessments
� � !'� � 9-2-83. Deeignation of day for application for judg- and the interest thereon,when paid after August 15,in the
!„�%� �' '; year when they became due and payable the sum of 10
��; _J .- ( � ment cenrts for each lot, tract, or parcel of land upon which '
�1 § 9-2-83. In`counties having a population of leas than
' l (�'� payment is made,to cover the cost of the advertisement as
G; r 1,000,000,the general officer of the county having authori- required in this Division 2.
ty to receive'State and county taxes shall, not later than Amended by P.A. 85-1137, § 1, eff. July 29, 1988.
August lb each year, designate a day in the month of
October upon which application will be made for judgment ��, g�turn of delinquent aasessmente
and order of sale for unpaid special assessments or install- § ��g5. In counties having a population of less than
ments thereof, and intereat thereon, on delinquent land; 1,000,000,the collector of the municipality,not later than 5
town lots,and real property and also a Monday succeeding days prior to the date fixed for application for judgment,
the date of that application,on which the land and lots for ahall make a return or report in duplicate upon forms to be
the sale of which an order is made will be exposed to P��ded by the county collector to the general officer of
public sale, and ahall forthwith notify the collectora of all �e county having authority to receive State and county
municipalitiea situated in whole or in part within the
county of the dates so designated. taxea in the county in which the respective lots,tracts,and ,
Amended by F.A. 8r1137, § 1, eff.July 29, 1988. p��of land are situated. Such report shall list all the i
land, town lots, and real property on which he has been I
unable to collect the special assessments or special taxes
9-2-84. Advertisement of application for judgment or installments, thereof, matured and payable or interest
§ 9-2-84. In countiea having a population of less than thereon, or intereat due to the preceding January 2 on
1,000,000,�the collector of the municipality, at any time installments not yet matured on all warrants in his posses-
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, CITIES AND VILLAGES 24 � 9—2—87
1485 Municipal Code 1961 Mun. Code §9-2-87 ,�! '�!,
sion. Alao contained in the report ahall bents,or s f al ale foreatmatured,installment shallebearinterest on the � ' I � S
amoun t o f t h o s e d e l i n q u e n t s p e c i a l a s s e a s m e p e
axes or installments and interest together with a�b� amount Pf�he principa l o f t h a t m a t u r e d i n s t a l l m e n t t o t h e j i; �
�,,e s c ri t i o n o f t he warrant or warrants receiv ,
date of a ment or sale. ' �,i,, �
ut orizm the co ec on re e onginal of this � 1
po s a e accompan�ed wi the oath of the collector 9-2-87. Judgment and sale—Contenta and time of ap-
(1)that the list is a correct return and report of the land, plication � .
n which the a ial assess- § 9-2f-87. When the specified general officer in each �� �
town lots, and real property o P�
ment or special tax (levied by the authority of the city or county receives the report provided for,he ehall proceed to �� � �
incorporated town or village of ...... as the case may obtain judgment against the lots and parcels of land and 1 �, �
be), or installmenta thereof, or intereat, remains due and property for the special assessments and the special taxes,
unpaid, (2) that he is unable to collect the same, or any ar installments thereof, and interest remaining due and ;r � � !
part thereof, (3) that he has given the notice required by unpaid, in the same manner as ia or may be by law
law that the apecified warrants have been received by him provided for obtaining judgment against lands for taxes ; ,
for collection, and (4) that he has publiahed an advertise- due and unpaid the county or State except that in counties �I, !;
ment in the manner prescribed by law, giving notice that having a population of less than 1,000,000,no other notice �I' ,ti
an application wi11 be made on the date specified therefor of the application for thia judgment shall be required than y i
for judgment againat all of those delinquent lands, town that specified in this Division 2 to be given by the collector ,I
Iots, and real property. of the municipality. The general collecting officer of the li,
Amended by P.A. 8�1013, § 5, eff. Sep� 17, 1982. county shall proceed in the same manner to sell the same •
for the specified special assessments, apecial taxes, or
�Z...gg, Iteport of collector—Prima facie evidenc�De- installments thereof, and interest remaininulation of le s � ' �'
fenses—Walver--Judgment for interest paid except that in counties having a pop
§ 9-2-86. The report of the municip�at allc he forms than that0 pee�if ed in this Division821to8be�lgv en by lthe I,; '��,
so made, shall be prima fsxcie evidence ,' i
and requirementa of the law, in relation to the making of collector of the municipality. In obtaining these judg-
the return have been complied with, and that the special ments and making thia sale, the general collecting officer
asaessments,or special taxes,or the matured installments of the county�s�lebe g°as�otherwise providedrinethis II;
thereof,and the interest thereon, and the interest accrued law of the S P
on installments not yet matured, mentioned in the report, Division 2.
are due and unpaid. No application for judgment againat land for unpaid
Upon the application for judgment of sale upon such an special taxes or special assessments ahall be made at a
assessment or matured inatallments thereof, or the inter- time different from the annual application for judgment
est thereon,or the interest accrued on installments not yet against land upon which general taxes remain due and
matured, no defense or objection ahall be made or heard unpaid.
which might have been interposed in the prceeeding for The application for judgment upon delinquent special
the making of that assessment, or the application for the assessments or special taxes in each year shall include
� confirmation thereof. No errors in the proceeding to only such special asseasments, special taxea, or install-
confirm not affecting the power of the court to entertain ments thereof, and interest, as have been returned as
and conaider the petition therefor, shall be deemed a delinquent to the county collector on or before the first
defense to the application provided for in this Division 2. day of August in the year in which the application is made,
When such an application ia made for judgment of sale and marked on the general tax boolcs of the county collec-
on an installment only of an assesament payable by install- tor on or before March 10, as provideulationeof�less than
ments, all questions affecting the jurisdiction of the court However, in counties having a pop
to enter the judgment of confumation and the validity of 1,000,000, such application shall include only the special
the proceedinga ahall be raised and determined on the first assessments, special taxes, or installments thereof, and
of such applications. On application for judgment of sale interest as have been returned or reported as delinquent to
on any subsequent installment, no defense, except as to the general collecting officer of the county not less than 5
the legality of the pending proceeding, the amount to be days prior to the date designated for application for judg-
paid, or actual payment, shall be made or heard. And it ment, in the year.in which the application is made. Such
shall be no defense to the application for judgment on any judgment of sale shall includj ing rest on m o a a ns n�s
assessment or any installment thereof that the work done ments up to the date of the ud ent, as p
under any ordinance for an improvement dces not conform Division 2.
}: to the requirements of that ordinance, if it appeara that In the 5 yeara next following��anP'count fhagng a
� the work has been accepted by or under the direction of al ruas�on ofn1,000r00�orr more, made pursuant to an
the board of local improvements. And the voluntary pay- pop
�: ment by the owner or his agent, of any installment, or of order of the Department of Revenue of the State of
any assessment,levied on any lot,blcek,tract,or parcel of Illinois, notwithatanding that those special assessments,
�` land, shall be held in law to be an assent to the confirma- special taxes, or installmenta thereof, and interest, have
� tion of the assessment roll,and shall be held to release and not been returned as delinquent to the county collector on
i; waive the right of the owner to enter objections to the or before the first day of August in the year in which the
;� application for judgment of sale and order for sale. application is madea,n�ea,�otr installmentat thereof,Qand
� The judgment of sale on any installment shall include all assessments, spec'
interest accrued on the installment up to the date of that interest,were not marked on the general tax books of the
judgment of sale, and also the annual interest due as county collector on or before March 10 of the same year as
retumed delinquent by the municipal collector on any provided in Section 9-2-81 or within 15 days after the
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24 1i 9-2-87 CITIES AND VILLAGES 1486
� Mun. Code §9-2-87 Municipal Code 1961
county collector received the general tax books in that 9-2-90. Return of sa1�.Redemption k
year,such an application ahall be made on the first day of § �2_gp, After making the specified sale, the list of
September for judgment and order of sale for special �o� parcels of land, and property sold thereat shall be
assessmenta, apecial taxes, or installments thereof, and returned to the office of the county clerk and redemption
interest, in each year on delinquent lands and lots. The may be made as provided for by the general revenue laws
county collector shall include in that application all special of the State.
asaessments, special taxea, and installments thereof, and
interest, then remaining unpaid. Within 30 days after the ��91. Return of sale in countiea leas than 1,000,000—
county collector has received the general tax booka the
apecial assessments,special tsxes,or installments thereof, Paymenta
and interest, then remaining unpaid, shall be marked § 9-2-91. In counties having a population of less than
therein;and if for any reason, that application cannot be 1������ a ��st of all lots, pareels of land, and property
made on the firat day of September, it ahall be made at �'1���'n from collection at the sale by the corporate
any time not later than the firat day of the next succeed- authorities lerying the tax and a list of all lots, parcels of
ing January, land, and property charged with delinquent special assess-
In counties haviri a ments which were forfeited to the State at that sale,shall
g population of less than 1,000,p00, � returned by the county clerk to the office of the
the application for judgment and order of sale, and the municipal collector, where payment of any delinquent spe-;
sale, ahall be made on the respective days previously cial assessment ao withdrawn from collection or forfeited
designated by the general collecting officer of the county. � �e g�� may be made, as in the case of redemption
Amended by P.A. 82-1013, § 5, eff. Sept. 17, 1982. from sale, at any time thereafter, unless and untii again
advertised and offered for sale and sold for the non-
9-2-f38. Notice by mail of application for judgment Payment thereof.
§ 9--2-88. In counties having a population of less than Amended by P.A. 8�1013, § 5, eff. Sept. 17, 1982.
1,000,000 in all cases,except where land or lots have been
withdrawn from collection for want of bidders or forfeited �-2'92• Return of sale in counties of 1,000,000 or more
to the State for nonpayment of special assessments 2 or § 9-2-92. In counties having a population of 1,000,000
more years in succession next preceding the year in which or more, a list of all lots, parcels of land, and property
the application for judgment and order of sale is made,the ���w� from collection at that sale by the corporate�
collector of the municipality shall send a notice of the authoritiea levying the tax and a list of all lots,parcels of
application for judgment and sale of the land or lots upon land,and property charged with delinquent special asseas-
which special assesaments remain due and unpaid,the date ments which were forfeited to the State at that sale, shall
of sale,a description of the land or lots,and the amount of also be ieturned to the office of the county clerk where
the special�assesamenta together with interest and costs Payment of any delinquent special assessment so with-
due thereon. The notice ahall be aent by mail, either by �aa'r► from collection or forfeited to the State may be
letter or post card,postage prepaid,aC least 5 days before made, as in the case of redemption from sale at any time
the date of sale. The notice ahall be addresaed to the while the same is withdrawn.fmm the county collector,or
person shown by the county collector's current warrant forfeited, or thereafter, if again advertised and sold, until
book to be the party in whose name the general real estate the period of redemption at such subsequent sale under
taaces on auch property were last asaesaed, and such �e general revenue laws of the State has expired and a
notices ahall be mailed to each such party at the address �x deed is issued thereon.
shown for auch party in the county collector's cunent Amended by P.A. 8�1013, § 5, eff. Sept. 17, 1982.
warrant book. For each such notice the collector of the
municipality ahall charge 10 cents to be taxed and collect- 9-2-93. Withdrawn or forfeited asaessment—Pay-
ed as costs. men�Penalty—Interest--Costa
Amended by P.A. 8�r1137, § 1, eff.July 29, 1988. § 9-2-93. In case of such a payment of a withdrawn or
forfeited apecial asseasment, the municipal collector or
9-2-89. Payment of asaessmenta before aale—Report county clerk,as the case may be,shall collect a penalty of,
§ 9-2-89. In counties having a population of less than 12%on the amount of the forfeiture and on the amount of
1,000,000,any person owning or claiming land or lots upon �e ���� 81�cia1 assessment together with interest
which judgment is prayed, as provided in this Division 2, and costs to the date of withdrawal or forfeiture for the
maY pay t}►e special taxea, special asseasments, interest, ��t year after the date of that withdrawa] or forfeiture,
and costs due thereon to the collector of the municipality and after that first year interest at the rate of 6�annual-
- in which the land or lots are situated at any time before , �y' The municipal collector or the county clerk,as the case
sale. On the day fixed for sale,the collector ahall report, may be, ahall pay over to the officer of the municipality
under oath, to the county clerk, all the land or lots upon eD��� t° receive the same, within 30 days after the
which special assessments have been paid,if any,after the collection has been made,all special assessments,together
time of making the return mentioned in Section 9-2-85 and �����g��nalties, and also statutory costs advanced
prior to that day. The clerk shall note this fact opposite by the municipality and collected by him. But if any lot or
each tract or lot upon which those payments have been P�el of land ahould again be offered for sale,because of
made. Thia report.shall include a statement by the collec- failure to pay that delinquent special assessment, and
tor, under oath, that notice of sale has been sent by mail, aga� w"thdrawn from sale, there shall be no second
` by letter or post card,as to all other land or lots included charge of 12%for the first year following the subsequent
in the report as required by Section 9-2-88. �th��'a�• Instead, the intereat rate shall continue at
Amended by P.A. 82-1013, § 5, eff. Sept 17, 1982. quent harges of 12%1 for succe sive forfeitures.nd subse-
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1487 CITIES AND VILLAGES 24 � 9-2-98 p" ` !`
Munici al Code' 1961 E� i�
P Mun. Code §9-2-9 8
ni ,;
The municipal collector or county clerk shall be entitled the certificate given to the purchaser at that sale for ; �
to charge and collect from the person for whom the double the amount of the face of the certificate. This sum ' i �
service is rendered, a fee of 40 cents for each estimate of may be demanded in 2 years from the date of the sale,and �+ �j, ;
the amount necessary to pay a withdrawn or forfeited recovered in any court having jurisdiction of the amount. � � �
special assessment, including costs, and a fee of $1 for The municipality in no case shall be liable to the holder of ,I ,
each certificate of deposit for payment of such a with- such a certificate: a, I
` drawn or forfeited apecial assessment.
Amended by P.A. 85-1137, § 1, eff.July 29, 1988. 9-2-96. Collectore—Disposition of moneys—Compen-
sation
9-2-94. Lands forfeited or withdrawn from sale—Pay- § 9-2-96. The collector and the general officer to
ment of asaeasment�Certi£cate of cancella- Whom the warrants are returned, shall pay over to the
tion municipal treasury to which the money belongs,all money ,�, �"
§ 9-2-94. In counties having a population of 1 000 000 collected by them, respectively, by virtue of such war- '! l:
or more, the city comptroller or other officer designated �nts, or upon any sale for taxes, or otherwise, at such '' °
and authorized by the corporate authorities of any munici- �me or times and in such manner as ahall be prescribed by �' '
pality which leviea any apecial assesament has the power ordinance. They shall be allowed such compensation for
to collect the amounts due on tracts or lots which have �eir services in the collection of these asaessments as the ;
been forfeited or withdrawn from sale, and the interest ordinance of the municipality may provide, except when
and penalties due thereon, based upon an estimate of the �eir compensation is fixed by a general law.
coat of redemption computed by the county clerk and at a g..�97. Prceeedinga for collection of special assesa-
rate to be fixed by the corporate authorities as to the ment and taxes—Lawa applicable
interest and penalties thereon,and he shall issue a receipt § ��97. The general revenue laws 1 of this State
therefor. However, the corporate authorities may sutho- ,
rize the municipal officer to waive the penalties for the �th reference to prceeedings to recover judgment for
first year in,excess of 7%. The person receiving this delinquent taxea,.the sale of property thereon, the execu- i
receipt shall file it with the county clerk. tion of certificates of sale and deeds thereon,the force and
Upon the presentation of such a receipt,the county clerk effect of such sales and deeds, and all other laws in
shall isaue to the person a certificate of cancellation set- relation to the.enforcement and collection of taxes, and �
tin forth a descri tion of the ro rt the s redemption from tax sales,except as otherwise provided in
g P p pe y, pecial assess- ��Division 2,shall be applicable to proceedings to collect
ment warrant, and installment, and the amount received �e apecial assessments and special taxes provided for in
by the municipal officer,and this certificate of cancellation �is Division 2.
ahall be evidence of the redemption of the property therein i Chapter 120,A 482 et aeq.
described. The forn► of such a certificate of redemption
':� for filing with the county clerk shall be substantially as ��98. Purchase or withdrawal from collection—Pow-
follows: Receipt of Deposit for Redemption. Volume ers of municipality
.. Page ...... State of Illinois Office of(give title of g..,�98. Exce t as otherwise rovided in Section 9-2- I
' County of Cook municipal office) § P P
I,(here give name,title of municipal officer),of the(give 113,any municipality interested in the collection of any tax
name of cit villa e ,or inco or special assessment, in default of other bidders, may
; y, g , rporated town), do hereby become a purchaser at any sale of property to enforce the
certify that on the ...... day of ....... 19..., ..
t •••• collection of that tax or special assessment, and by ordi-
� deposited in this office ...... Dollars;for the redemption nance may authorize and make it the duty of one or more
of ...... (deacribe property) ..:... which ...... with- municipal of�cers to attend such sales and bid thereat in
drawn or forfeited by the collector of this county on the behalf of the municipality. Such a municipality, through
,; ...... day of ...... 19... for the nonpayment of ...... �� officer or officers, acting under like authority, in de-
� installment of special assessment wamant. fault of bidders, may withdraw fmm collection at such a
:� You are hereby authorized and ordered to cancel from sale any apecial assessment or installment thereof levied
� the recorda and files in your office that withdrawal or by it on any lot,parcel of land,or property subject to sale.
4 forfeiture, and iasue your certificate of redemption and But such a withdrawal from collection shall not operate to
,f cancellation. ...... day of ...... 19... (name of city, cancel the assesament or impair the lien of the municipali-
� village, or incorporated town). ty so withdrawing it, and the assessment shall remain
�° By ...... (proper officer). delinquent and payable at the office of the municipal
�• ' collector or county clerk, with all fees, costs, penaltiea,
Amended by P.A. 8�1013, § 5, eff. Sept. 17, 1982. intereat, and chargea that have accrued thereon. Such a
� lot, parcel of land, or property, may be readvertised and
� 9-2-95. Sale where assessment paid—Penalty resold at any subaequent tax sale for such delinquent
� § 9-2-95. If the collector receives any money for taxes special asaeasments or installments thereof.
�
or assessments, or installments thereof, and gives a re- Where suit is�instituted by a municipality to foreclose
� ceipt therefor, for any land or parcel of land, and after the lien of apecial assessmenta at the request of the owner
� wards makes a return that the tax asseasment, or install- of real property or his agent, the corporate authorities
ment thereof was unpaid, to the State officers authorized shall have the power to provide by ordinance for the
� to sell land for taxes, or receives the amount so payable payment by the owner of reasonable costs and expenses
. after that return has been made,and that property is sold incurred by the municipality in connection with the suit.
for any tax, assessment, or installment thereof which has Any moneya collected for such purpose shall be expended
% been so paid and receipted for by himself or his clerks,the by the municipality in the same manner and for the same
. collector and his bondsmen shall be liable to the holder of purposes as provided for in Section 8-1-10.
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