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Whenever any person required under the terms of this subchapter to pay the taxes or any portion thereof required to be paid as provided in this subchapter shall fail to pay any such taxes, or whenever any purchaser or grantee shall accept a deed of conveyance where the applicable tax imposed by this subchapter has not been paid, the Village Attorney of the Village shall, upon request of the Village Clerk, bring or cause to be brought an action to enforce the payment of said tax, including interest and penalties as hereinbelow provided, on behalf of the Village in any court of competent jurisdiction.
(Ord. 328, passed 4-10-96; Am. Ord. 341, passed 5-8-96)
In the event of failure by any person to pay to the Village Clerk the tax required hereunder when the same shall be due, interest shall accumulate and be due upon said tax at the rate of one percent (1%) per month, commencing as of the first day following the day when the tax becomes due. In addition, a penalty of ten percent (10%) of the tax and interest due shall be assessed and collected against any person failing to pay the tax imposed upon said person under the terms of this subchapter.
(Ord. 328, passed 4-10-96; Am. Ord. 341, passed 5-8-96)
Pursuant to the authority conferred upon home rule units under the Constitution of the State of Illinois of 1970, the President and Board of Trustees of the Village of Mettawa have determined to impose a penalty for violation of the provisions of this subchapter, as follows:
A. In addition to the other provisions hereunder, any person found guilty in a court of competent jurisdiction of violating, disobeying, neglecting, or refusing to comply with or resisting or opposing the enforcement of any provision hereof shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by a fine as set forth in Chapter 2, Village Government, Article X, Tax, Fee, Fine and Penalty Schedules, Section 2.1003, Fine and Penalty Schedule.
B. In addition to the above and foregoing, any person who willfully falsifies the value of the transferred real estate on the declaration of value required by Section 19.202 or who willfully falsifies or willfully omits any other information required by this subchapter or who willfully and falsely claims a transaction to be exempt under Section 19.205 thereof, shall be punished by a fine as set forth in Chapter 2, Village Government, Article X, Tax, Fee, Fine and Penalty Schedules, Section 2.1003, Fine and Penalty Schedule.
(Ord. 328, passed 4-10-96; Am. Ord. 341, passed 5-8-96; Am. Ord. 852, passed 10-20-2020)
A. No real estate transfer stamp shall be issued until the grantor and grantee each shall have certified to the Village official or agent whose duty it is to issue transfer stamps that, to the best of the knowledge and belief of each, there are no other unpaid fees or charges for any Village provided service and/or any fines, judgments, levies, debts or required reimbursements to be paid to the Village by the grantor and/or the grantee or in any manner arising out of or pertaining to the real property which is the subject of such transfer.
B. Prior to the issuance by any Village official or agent of any real estate transfer tax stamp, such official or agent shall withhold such issuance until the applicant seeking such certificate, license and/or permit shall have paid in full any and all overdue unpaid fees or charges for any Village provided service and/or any unpaid fines, judgments, levies, debts and/or required reimbursements to be made to the Village.
(Ord. 713, passed 12-13-2011)