In all counties, each person purchasing any property at a sale under this Code shall pay to the county collector, prior to the issuance of any tax certificate, an automation fee set by the county collector of not more than $10 for each item purchased. A like sum shall be paid for each year that all or a portion of the subsequent taxes are paid by a tax purchaser and posted to the tax judgment, sale, redemption and forfeiture record where the underlying certificate is recorded. In counties with less than 3,000,000 inhabitants:
(a) The fee shall be paid at the time of the purchase if the record keeping system used for processing the delinquent property tax sales is automated or has been approved for automation by the county board. The fee shall be collected in the same manner as other fees or costs.(b) Fees collected under this Section shall be retained by the county treasurer in a fund designated as the Tax Sale Automation Fund. The fund shall be audited by the county auditor. The county board, with the approval of the county treasurer, shall make expenditures from the fund (1) to pay any costs related to the automation of property tax collections and delinquent property tax sales, including the cost of hardware, software, research and development, and personnel and (2) to defray the cost of providing electronic access to property tax collection records and delinquent tax sale records.Amended by P.A. 101-0081,§ 305, eff. 7/12/2019.Amended by P.A. 100-1070,§ 5, eff. 1/1/2019.Amended by P.A. 093-0415, § 5, eff. 8/5/2003.P.A. 88-455; incorporates 88-401; 88-670, eff. 12-2-94.