A. Except in the case of tax paid pursuant to Section 3-33-100, the tax imposed by this chapter shall be paid by the purchase of tax stamps issued by the department or its agents.
B. It shall be the duty of the person or persons liable for the tax to affix, or cause to be affixed, the appropriate number and denomination of stamps to the face of the deed, assignment or other instrument of transfer. Any person affixing a stamp shall cancel it in accordance with the provisions of Subsection 3-33-090(D) of this chapter.
C. Neither the comptroller nor any agent of the comptroller shall issue tax stamps in connection with a parcel of real property located in the city unless the comptroller issues a certificate indicating that, as of the most current billing, all water and sewer assessments relating to the parcel have been paid in full, or (2) a waiver of certification issued pursuant to applicable rules or regulations.
Before control of a property subject to the Illinois Condominium Property Act is transferred from the developer to the board of managers, a certificate of payment shall be obtained from the comptroller upon application and payment of an application fee of fifty (50) dollars. Such certificate of payment shall be obtained within 30 days prior to the election of the first unit owner board of managers. The terms used in this section shall have the same meanings as those in the Illinois Condominium Property Act.
Subsequent transfers of a unit within a condominium building shall require a certificate of payment based on the last regularly scheduled reading of that building's water meter and shall be issued subject to the same regulations contained in Section 11-12-530.
Where a townhome or condominium development has a single meter and the respective association's assessments include the individual owner's share of the water bill, the comptroller may issue a certificate of payment upon application and payment of an application fee of fifty (50) dollars.
D. Neither the comptroller nor any agent of the comptroller shall issue tax stamps in connection with a parcel of residential property located in the city that is within one or more of the categories specifically described in subsection 3-33-045(A) of this chapter unless there is presented to the department or its agent either: (1) a valid certificate of zoning compliance issued by the zoning administrator under Section 3-33-045 of this chapter; or (2) evidence that the requirement for a certificate of zoning compliance has been waived by virtue of the failure of the zoning administrator to act within the time periods prescribed in either subsection 3-33-045(D) or subsection 3-33-045(E) of this chapter.
(Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 10-1-97, p. 53701; Amend Coun. J. 12-4-02, p. 99026, § 1.7; Amend Coun. J. 12-8-04, p. 38063, § 1; Amend Coun. J. 3-12-08, p. 21788, § 1; Amend Coun. J. 12-2-09, p. 78837, Art. 5, § 4; Amend Coun. J. 5-4-11, p. 118299, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 11-16-11, p. 13798, Art. X, § 1; Amend Coun. J. 9-6-17, p. 54189, § 3)