Code of Ordinances

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.