MOBILE HOME TAX-PENALTY-DELAY

Amends the Mobile Home Local Services Tax Act. Authorizes the county board of a county designated in whole or in part as a disaster area by the President of the United States or the Governor of the State to adopt an ordinance or resolution providing that, for any mobile home that is situated within the designated disaster area and determined to be substantially damaged or adversely affected by the disaster, the accrual and payment of certain penalties and the entry of a judgment or order of sale may be postponed as may the date upon which privilege taxes become delinquent. Also provides that the resolution or ordinance may direct the county collector to refund tax payments under certain circumstances. Requires the ordinance or resolution to establish a procedure for affected property owners to make application to a designated county official to determine whether a property is substantially damaged or adversely affected. Effective immediately.