Ordinance
Article X. Real Estate Transfer Tax
Section 44-211. Definitions.
For the purpose of this article, the following words or terms shall have the meanings here ascribed to them:Person
Any natural person, receiver, administrator, executor, conservator, assignee, trust in perpetuity, trust, estate, firm, co-partnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political subdivision of the State of Illinois, domestic or foreign corporation, association, syndicate, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise, and the United States or any instrumentality thereof. Whenever the term "person" is used in any clause prescribing and imposing a penalty, the term as applied to associations shall mean the owners or part-owners thereof, and as applied to corporations, the officers thereof.
Recordation
The recording of deeds with the office of the recorders of deeds of Kane, DuPage, Will or Kendall Counties, Illinois.
Value
The amount of the full actual consideration for any transfer covered hereunder, including the amount of any lien or liens assumed by the grantee or purchaser.
(Ordinance Number 089-118, § 1, 12-19, 1989; Ordinance Number 090-44, § 1, 05-01, 1990; Ordinance Number 000-146, § 1, 11-14-2000)
Section 44-212. Imposition of Tax.
A tax is imposed on the transfer of title to real property located in the city as evidenced by the recordation of a deed by any person or by the delivery of any deed or assignment of interest of said real property, made after the first day of March, 1990.The tax imposed shall be $3 for every one thousand dollars ($1,000) value or fraction thereof as stated in the State of Illinois Real Estate Transfer Tax Declaration form.
The term "deed," as used in this section, shall mean all documents, except memoranda of contract, transferring or reflecting the transfer of legal title, equitable title, or both legal and equitable title to real property, or the beneficial interest in a land trust. Delivery of any deed shall be deemed to have occurred when the transferee or purchaser, or his representative or agent, receives possession of the deed or in the case of a land trust when the trustee receives possession of a valid assignment of a beneficial interest.
(Ordinance Number 089-118, § 1, 12-19, 1989; Ordinance Number 090-44, § 1, 05-01, 1990)
Section 44-213. Primary Liability for Tax.
Except for a sheriff, judicial or other deed that arises from a judicial proceeding and which deed is not otherwise exempt by state, local or federal law, the primary liability for payment of said tax shall be borne by the grantor or seller involved in any such transaction unless otherwise negotiated by contract; provided, however, it shall be unlawful for the grantee or purchaser to accept a conveyance if the transfer tax has not been paid. The grantee or purchaser in a deed, not otherwise exempt, in a sheriff, judicial or other deed arising from a judicial proceeding is liable for payment of said tax. The tax herein levied shall be in addition to any and all other taxes.(Ordinance Number 089-118, § 1, 12-19, 1989)
Section 44-214. Declaration Form.
At the time any tax stamp is requested, there shall also be presented to the city treasurer or his designee, a copy of the State of Illinois Real Estate Transfer Tax Declaration form signed by at least 1 of the grantors or their agent.(Ordinance Number 089-118, § 1, 12-19, 1989; Ordinance Number 090-44, § 1, 05-01, 1990; Ordinance Number 006-50, § 1, 06-13-2006)
Section 44-215. Deeds.
Every deed shall show the date of the transaction which it evidences, the names of the grantor and grantee, and a legal description of the property to which it relates. Deeds exempt under the State of Illinois Real Estate Transfer Tax Act, shall be exempt from the tax levied by this article, provided the reason for the exemption is indicated either on the face of the deed or on the State of Illinois Real Estate Transfer Tax Declaration. Such deeds shall require a city tax stamp for recordation stating "no tax due."(Ordinance Number 089-118, § 1, 12-19, 1989; Ordinance Number 090-44, § 1, 05-01, 1990; Ordinance Number 006-50, § 1, 06-13-2006)
Section 44-216. Revenue Stamps Required.
The tax herein levied and imposed shall be collected by the city treasurer or his designee for the city through the sale of revenue stamps, which shall be caused to be prepared by said city treasurer in such quantities and denominations including a "no tax due" stamp, as said city treasurer may from time to time prescribe. Such revenue stamps shall be available for sale at and during the regular business hours of the city offices or at other locations designated by the city treasurer. Upon payment of the tax herein levied and imposed, the revenue stamps so purchased shall be affixed to the deed or other instrument of conveyance. Any person so using and affixing a revenue stamp or stamps shall cancel it and so deface it as to render it unfit for use by marking it with his initials and the day, month and year when the affixing occurs. Such markings shall be made by writing or stamping in indelible ink or by perforating with a machine or punch. However, the revenue stamp(s) shall not be so defaced as to prevent ready determination of its denomination and genuineness.(Ordinance Number 089-118, § 1, 12-19, 1989; Ordinance Number 006-50, § 1, 06-13-2006)
Section 44-217. Transfer in Trust.
No trustee of real estate shall accept or acknowledge an assignment of beneficial interest in real estate located in the city without first obtaining a real estate transfer declaration from the assignor and assignee and unless revenue stamps in the required amount, as set forth in this article, have been affixed to the assignment.(Ordinance Number 089-118, § 1, 12-19, 1989)
Section 44-218. Recordation of Deeds.
After the effective date of this article, no person shall present a deed conveying real property within the corporate limits of the city for recordation in the recorders of deeds for Kane, DuPage, Will or Kendall Counties unless such deed shall bear either an Aurora Real Estate Transfer Tax Stamp in the amount required by this article, or a "no tax due" stamp.(Ordinance Number 089-118, § 1, 12-19, 1989; Ordinance Number 000-146, § 1, 11-14-2000)
Section 44-219. Proceeds of Tax.
All proceeds resulting from the imposition of the tax under this article, including interest and penalties, shall be paid to the city and shall be credited to and deposited in an appropriate fund of the city.(Ordinance Number 089-118, § 1, 12-19, 1989; Ordinance Number 099-82, § 1, 10-12, 1999)
Section 44-220. Violations & Penalties.
It shall be a violation of this article to do the following:Make any representation in order to obtain a "No Tax Due" stamp or record a deed that the deed is exempt when it is not in fact exempt.
Offer advice, counsel or otherwise assist any person in evading the requirements of this Article that results in a request for a "No Tax Due" stamp being made or a deed recorded showing it is exempt when it is not in fact exempt.
Offer advice, counsel or otherwise assist any person in recording any deed without obtaining a "No Tax Due" stamp or paying the tax due as required by this article.
Violate any of the remaining provisions of this article.
Any person found guilty in a court of competent jurisdiction of violating, disobeying, omitting, neglecting or refusing to comply with or resisting or opposing the enforcement of any provision of this article, upon conviction thereof, shall be punished by a fine of not less than two hundred dollars ($200) nor more than one thousand dollars ($1,000).
(Ordinance Number 089-118, § 1, 12-19, 1989; Ordinance Number 007-113, § 1, 10-23-2007)
Section 44-221. Effective Date.
These provisions shall be in full force and effect from 03-01, 1990.(Ordinance Number 089-118, § 1, 12-19, 1989)
Section 44-222. Severability.
If any provision, clause, sentence, paragraph, section or part of this article, or application thereof to any person or circumstance, shall for any reason be adjudged by a court of competent jurisdiction to be unconstitutional or invalid, said judgment shall not affect, impair or invalidate the remainder of this article and the application of such provision to other persons or circumstances, but shall be confined in its operation to the provision, clause, sentence, paragraph, section or part thereof directly involved in the controversy in which such judgment shall have been rendered and to the person or circumstances involved. It is hereby declared to be the legislative intent of the city council that this article would have been adopted had such unconstitutional or invalid provisions, clause, sentence, paragraph, section or part thereof not been included.(Ordinance Number 089-118, § 1, 12-19, 1989)
Section 44-223. Payment of Various Outstanding Accounts.
The city treasurer shall issue no transfer tax stamps, including "no tax due" stamps, unless all outstanding building code fines, burglar alarm fees, fire alarm fees, housing rehabilitation loans, property maintenance invoices, liens related to the subject property and real estate transfer taxes due from any prior conveyance including a sheriff's, judicial or other deed arising from a judicial proceeding that is not otherwise exempt by state, local or federal laws have been paid in full.(Ordinance Number 000-146, § 1, 11-14-2000)
Section 44-224. Payment of Water Charges.
The city treasurer shall issue no transfer tax stamps unless the provisions of section 48-73 of this Code have been completely satisfied as to the subject property.(Ordinance Number 000-146, § 1, 11-14-2000)