Code of Ordinances

of Union County, Illinois.

Ordinance Chapter: Article II - Local Services Tax (Mobile Home Tax)

It shall be a vio­la­tion of this Code to fail to sub­mit infor­ma­tion required under this Arti­cle or to know­ing­ly sub­mit any false infor­ma­tion under this Arti­cle.  (See 35 ILCS 515/12)

Before any man­u­fac­tured home sub­ject to the tax imposed by this Arti­cle may be moved, the trans­port­ing com­pa­ny must obtain a per­mit from the Coun­ty Trea­sur­er cer­ti­fy­ing that the tax on the man­u­fac­tured home has been paid for the cur­rent tax peri­od.  It shall be a Class B mis­de­meanor for any per­son or enti­ty to move any man­u­fac­tured home or cause it to be moved a dis­tance of more than one (1) mile with­out hav­ing received such per­mit from the tax­pay­er.  It shall be a Class B mis­de­meanor for any tax­pay­er to move any man­u­fac­tured home or cause it to be moved a dis­tance of more than one (1) mile with­out such per­mit hav­ing been issued by the Coun­ty Trea­sur­er.  This Sec­tion does not apply to any per­son or enti­ty who moves a man­u­fac­tured home or caus­es it to be moved pur­suant to a court order.  (See 35 ILCS 515/11)

Man­u­fac­tured home deal­ers shall, with­in ten (10) days after any retail sale and deliv­ery of a man­u­fac­tured home, noti­fy the Coun­ty Clerk of the Coun­ty in which the point of deliv­ery is locat­ed of the sale, the name of the pur­chas­er, the point at which deliv­ery to the pur­chas­er was made, and the ser­i­al num­ber and exte­ri­or mea­sure­ments of the man­u­fac­tured home.  (See 35 ILCS 515/10)

If any local ser­vices tax, or part there­of, imposed by this Arti­cle is not paid on or before the due date for such tax, inter­est on such amount at the rate of one and one-half per­cent (1 ½%) per month shall be paid for the peri­od from such due date to the date of pay­ment of such amount.  If such fail­ure to pay such tax is the result of fraud, there shall be added to the tax as a penal­ty an amount equal to fifty per­cent (50%) of the defi­cien­cy.  (See 35 ILCS 515/9)

If any local ser­vices tax imposed by this Arti­cle is not paid when due, the Coun­ty Trea­sur­er of the Coun­ty in which the man­u­fac­tured home is locat­ed shall have a lien on the man­u­fac­tured home for the amount of the tax, addi­tion to the tax, penal­ty and inter­est due.  Such lien shall ter­mi­nate unless the Coun­ty Trea­sur­er files with the Coun­ty Recorder of the Coun­ty in which the man­u­fac­tured home is locat­ed a notice of lien and files a financ­ing state­ment in the office of the Sec­re­tary of State pur­suant to Arti­cle 9 of the “Uni­form Com­mer­cial Code”, as now or here­after amend­ed with­in two (2) years of such tax due date.  From the time of fil­ing, the amount set forth in the cer­tifi­cate also con­sti­tutes a lien upon all prop­er­ty of the tax­pay­er then owned by him or there­after acquired by him in the peri­od before the expi­ra­tion of the lien.  Such liens have the same force, effect and pri­or­i­ty as a judg­ment lien and con­tin­ue for ten (10) years from the date of the record­ing unless soon­er released or oth­er­wise dis­charged.  The Coun­ty Trea­sur­er may, at any time, release all or any por­tion of the prop­er­ty sub­ject to any lien pro­vid­ed for in this Chap­ter or sub­or­di­nate the lien to oth­er liens if he deter­mines that the tax­es are suf­fi­cient­ly secured by a lien or oth­er prop­er­ty of the tax­pay­er or that the release or sub­or­di­na­tion of the lien will not endan­ger or jeop­ar­dize the col­lec­tion of the tax­es.  (See 35 ILCS 515/18)

The local ser­vices tax shall be reduced to eighty per­cent (80%) of the tax pro­vid­ed for in Sec­tion 36–2‑2 of this Arti­cle for the own­ers of man­u­fac­tured homes who:

(A) are actu­al­ly resid­ing in such man­u­fac­tured homes,

(B) hold title to such man­u­fac­tured home as pro­vid­ed in the “Illi­nois Vehi­cle Code”, approved Sep­tem­ber 29, 1969, as amend­ed, and

(C) are six­­­ty-five (65) years of age or old­er or are dis­abled per­sons with­in the mean­ing of Sec­tion 3.14 of the “Senior Cit­i­zens and Dis­abled Per­sons Prop­er­ty Tax Relief Act” on the annu­al billing date.

An appli­ca­tion for reduc­tion of the tax shall be filed with the Coun­ty Clerk by the indi­vid­u­als who are enti­tled to the reduc­tion.  If the appli­ca­tion is filed after May 1, the reduc­tion in tax shall begin with the next annu­al bill.  Appli­ca­tion for the reduc­tion of tax shall be done by affi­davit in sub­stan­tial­ly the fol­low­ing form:

 

APPLICATION FOR REDUCTION OF LOCAL SERVICES TAX

 I here­by make appli­ca­tion for a reduc­tion to eighty per­cent (80%) of the total tax imposed under “An Act to pro­vide for a priv­i­lege tax on man­u­fac­tured homes”.

(A)  Senior Cit­i­zens.

  1. I actu­al­ly reside in the man­u­fac­tured home…
  2. I hold title to the man­u­fac­tured home as pro­vid­ed in the Illi­nois Vehi­cle Code…
  3. I reached the age of six­­­ty-five (65) on or before either Jan­u­ary 1 (or July 1) of the year in which this state­ment is filed.  My date of birth is…

(B) Dis­abled Persons.

  1. I actu­al­ly reside in the man­u­fac­tured home…
  2. I hold title to the man­u­fac­tured home as pro­vid­ed in the Illi­nois Vehi­cle Code…
  3. I was total­ly dis­abled on… and have remained dis­abled until the date of this appli­ca­tion.  My Social Secu­ri­ty, Vet­er­ans, Rail­road or Civ­il Ser­vice Total Dis­abil­i­ty Claim Num­ber is…  The under­signed declares under the penal­ty of per­jury that the above state­ments are true and correct.

 

Dated__________, 20__________

 

Sig­na­ture of Owner

__________

Address

Approved by:

__________   __________ __________

(City)                     (State)          (Zip)

This appli­ca­tion shall be accom­pa­nied by a copy of the applicant’s most recent appli­ca­tion filed with the Illi­nois Depart­ment of Rev­enue under the “Senior Cit­i­zens and Dis­abled Per­sons Prop­er­ty Tax Relief Act”, approved July 17, 1972, as amended.

If a tax bill is in error as to the square footage of the man­u­fac­tured home or as to the rate of tax, the own­er may file an affi­davit with the Coun­ty Trea­sur­er set­ting forth such error.  If the tax bill does not show the name of the cor­rect own­er, the per­son whose name appears as own­er on the bill may file an affi­davit with the Coun­ty Trea­sur­er so stat­ing the iden­ti­ty of the cor­rect own­er, if known.  Upon the fil­ing of an affi­davit as pro­vid­ed in this Sec­tion, the Coun­ty Trea­sur­er shall issue a cor­rect­ed bill and shall so indi­cate on his records.  (See 35 ILCS 515/7)

Except as oth­er­wise pro­vid­ed in this Sec­tion, with­in six­ty (60) days of receipt of each reg­is­tra­tion form, the Coun­ty Clerk shall com­pute the tax due, as pro­vid­ed in Sec­tion 36–2‑2, and cer­ti­fy the tax to the Coun­ty Trea­sur­er who shall mail the tax bill to the own­er of such man­u­fac­tured home at the time he receives the cer­ti­fi­ca­tion or the annu­al billing date, whichev­er occurs lat­er.  If the reg­is­tra­tion form is accom­pa­nied by a receipt for priv­i­lege tax­es paid in Illi­nois for the cur­rent tax year, no fur­ther priv­i­lege tax shall be imposed for the remain­der of the cur­rent tax year.  If the man­u­fac­tured home is ini­tial­ly har­bored after the annu­al lia­bil­i­ty date, as pro­vid­ed in Sec­tion 36–2‑2 of this Arti­cle, the Coun­ty Clerk shall reduce such tax one-twelfth (1/12) for each month that has passed since such annu­al lia­bil­i­ty date.  A man­u­fac­tured home har­bored after the first day of such month shall be con­sid­ered to have been har­bored for the entire month for the pur­pos­es of this Sec­tion.  There­after, the Coun­ty Clerk shall com­pute such tax as the first day of June of each year and cer­ti­fy the tax to the Coun­ty Trea­sur­er.  Such tax shall be due and payable to the Coun­ty Trea­sur­er with­in six­ty (60) days after the Trea­sur­er mails the tax bill to the address of record.  The Coun­ty Trea­sur­er shall dis­trib­ute such tax­es to the local tax­ing dis­tricts with­in the bound­aries of which such man­u­fac­tured homes are locat­ed, in the same pro­por­tion as the prop­er­ty tax­es col­lectible for each such tax­ing dis­trict in the pri­or year.

The Super­vi­sor of Assess­ments, with­in sev­en (7) days after fil­ing of a reg­is­tra­tion, shall deliv­er such reg­is­tra­tion to the Coun­ty Clerk.  (See 35 ILCS 515/5)

he own­er of each inhab­it­ed man­u­fac­tured home locat­ed in this Coun­ty on the effec­tive date of this Arti­cle shall, with­in thir­ty (30) days after such date, file with the Super­vi­sor of Assess­ments a man­u­fac­tured home reg­is­tra­tion form con­tain­ing the infor­ma­tion here­inafter spec­i­fied.  Man­u­fac­tured home park oper­a­tors shall for­ward a copy of the man­u­fac­tured home reg­is­tra­tion form pro­vid­ed in Sec­tion 12 of “An Act to pro­vide for, license and reg­u­late man­u­fac­tured homes and man­u­fac­tured home parks and to repeal an Act named here­in”, approved Sep­tem­ber 8, 1971, as amend­ed to the Super­vi­sor of Assess­ments with­in five (5) days of the entry of a man­u­fac­tured home into such park.  The own­er of a man­u­fac­tured home not locat­ed in a man­u­fac­tured home park shall, with­in thir­ty (30) days after ini­tial place­ment of such man­u­fac­tured home in the Coun­ty and with­in thir­ty (30) days after move­ment of such man­u­fac­tured home to a new loca­tion, file with the Super­vi­sor of Assess­ments a man­u­fac­tured home reg­is­tra­tion show­ing the name and address of the own­er and every occu­pant of the man­u­fac­tured home, the loca­tion of the man­u­fac­tured home, the year of man­u­fac­ture, and the square feet of floor space con­tained in such man­u­fac­tured home.  Such reg­is­tra­tion shall also include the license num­ber of such man­u­fac­tured home and of the tow­ing vehi­cle, if there be any, and the State issu­ing such licens­es.  The reg­is­tra­tion shall be signed by the own­er or occu­pant of the man­u­fac­tured home.  It is the duty of the Super­vi­sor of Assess­ments to require time­ly fill­ing of a prop­er­ly com­plet­ed reg­is­tra­tion for each man­u­fac­tured home locat­ed in his coun­ty.  Any per­son fur­nish­ing mis­in­for­ma­tion for pur­pos­es of reg­is­tra­tion or fail­ing to file a required reg­is­tra­tion is guilty of a Class A mis­de­meanor.  (See 35 ILCS 515/4 and 210 ILCS 115/1)

Man­u­fac­tured homes in addi­tion to such tax­es as pro­vid­ed in the “Use Tax Act” shall be sub­ject to the fol­low­ing local ser­vices tax, and to no ad val­orem tax.  Except as pro­vid­ed in Sec­tion 36–2‑7, the own­er of each inhab­it­ed man­u­fac­tured home shall pay to the Coun­ty Trea­sur­er of the Coun­ty in which such mobile home is locat­ed an annu­al tax to be com­put­ed at the rate shown in the table below:

Tax Year Fol­low­ing Mod­el Year of Man­u­fac­tured Home  -> Tax Per Square Foot

Mod­el year and 1st and 2nd year fol­low­ing -> $.15.0

3rd, 4th and 5th years fol­low­ing mod­el year -> $.13.5

6th, 7th and 8th years fol­low­ing mod­el year -> $.12.0

9th, 10th and 11th years fol­low­ing mod­el year -> $.10.5

12th, 13th and 14th years fol­low­ing mod­el year -> $.09.0

15th year fol­low­ing mod­el year and sub­se­quent years -> $.07.5

For pur­pos­es of this Arti­cle, the square footage shall be based upon the out­side dimen­sions of the mobile home exclud­ing the length of the tongue and hitch.  The own­er of a mobile home on Jan­u­ary 1st of any year shall be liable for the tax of that year.

Man­u­fac­tured Home”.  As used in this Arti­cle, “man­u­fac­tured home” means a fac­to­ry assem­bled struc­ture designed for per­ma­nent habi­ta­tion and so con­struct­ed as to per­mit its trans­port on wheels, tem­porar­i­ly or per­ma­nent­ly attached to its frame, from the place of its con­struc­tion to the loca­tion, or sub­se­quent loca­tions, and place­ment on a tem­po­rary foun­da­tion, at which it is intend­ed to be a per­ma­nent habi­ta­tion, and sit­u­at­ed so as designed to per­mit the occu­pan­cy there­of as a dwelling place for one (1) or more per­sons, pro­vid­ed that any such struc­ture rest­ing in whole on a per­ma­nent foun­da­tion, with wheels, tongue and hitch removed at the time of reg­is­tra­tion pro­vid­ed for in Sec­tion 36–2‑3 of this Arti­cle, shall not be con­strued as a “man­u­fac­tured home”, but shall be assessed and taxed as real prop­er­ty as defined by Sec­tion 1 of the “Rev­enue Act of 1939”, filed May 17, 1939, as amend­ed.  Man­u­fac­tured homes owned by a cor­po­ra­tion or part­ner­ship and on which per­son­al prop­er­ty tax­es are paid as required under the Rev­enue Act of 1939 shall not be sub­ject to this tax.  Man­u­fac­tured homes locat­ed on a dealer’s lot for resale pur­pos­es or as an office shall not be sub­ject to this tax.

Man­u­fac­tured Home Park”.  As used in this Arti­cle, the phrase “man­u­fac­tured home park” has the mean­ing ascribed to it by Sec­tion 2.5 of “An Act to pro­vide for, license and reg­u­late man­u­fac­tured homes and man­u­fac­tured home parks and to repeal an act named here­in”, approved Sep­tem­ber 8, 1971, as amend­ed.  (See 210 ILCS 115/1)

Per­ma­nent Habi­ta­tion”.  As used in this Arti­cle, “per­ma­nent habi­ta­tion” means avail­able for habi­ta­tion for a peri­od of two (2) or more months.