IL SB3027

Adds new grounds for declaring a mobile home tax sale erroneous, including when the mobile home is owned by the United States, State of Illinois, a municipality, or a taxing district.

Establishes an administrative process allowing county collectors to declare sales in error without court approval for certain grounds (unpermitted location changes, prior tax payment, or government ownership), with a 28-day objection period for certificate holders.

Prohibits interest awards on refunds when a certificate holder files an objection to an administrative sale in error declaration and the county collector subsequently obtains a court order for sale in error.

Modifies procedures for county collector petitions for sales in error, clarifying notice requirements and when interest accrual ceases during litigation.

Takes effect upon becoming law.