(35 ILCS 200/21-85)
Sec. 21-85.
No receiver for farm or homestead dwelling.
No receiver shall be
appointed under the provisions of Section 21-80 for property used for farming
or for property improved in whole or in part as a family dwelling and occupied
by the owner as a residence at the time the unpaid taxes became a lien and
continuously thereafter.
(Source: Laws 1939, p. 877; 88-455.)
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(35 ILCS 200/21-90) Sec. 21-90. Purchase and sale by county; distribution of proceeds. (a) When any property is offered for sale under any of the provisions of this Code, the county board of the county in which the property is located, in its discretion, may bid, or, in the case of forfeited property, may apply to purchase it or otherwise acquire the tax lien or certificate in the name of the county as trustee for all taxing districts having an interest in the property's taxes or special assessments for the nonpayment of which the property is sold. The presiding officer of the county board, with the advice and consent of the board, may appoint on its behalf some officer, person, or entity to attend such sales, bid on tax liens or certificates, and act on behalf of the county when exercising its authority under this Section. The county shall apply on the bid or purchase the unpaid taxes and special assessments due upon the property. No cash need be paid. (b) The county, as trustee for all taxing districts having an interest in the property's taxes or special assessments, shall be the designated holder of all tax liens or certificates that are forfeited to the State or county. No cash need be paid for the forfeited tax lien or certificate. (c) For any tax lien or certificate acquired under subsection (a) or (b) of this Section, the county may take steps necessary to acquire title to the property and may manage and operate the property, including, but not limited to, mowing of grass, removal of nuisance greenery, removal of garbage, waste, debris or other materials, or the demolition, repair, or remediation of unsafe structures. When a county, or other taxing district within the county, is a petitioner for a tax deed, no filing fee shall be required. When a county or other taxing district within the county is the petitioner for a tax deed, one petition may be filed including all parcels that are tax delinquent within the county or taxing district, and any publication made under Section 22-20 of this Code may combine all such parcels within a single notice. The notice may include the street address as listed on the most recent available tax bills, if available, and shall list the Property Index Number of the parcels for informational purposes. The county, as tax creditor and as trustee for other tax creditors, or other taxing district within the county, shall not be required to allege and prove that all taxes and special assessments which become due and payable after the sale or forfeiture to the county have been paid nor shall the county be required to pay the subsequently accruing taxes or special assessments at any time. The county board or its designee may prohibit the county collector from including the property in the tax sale of one or more subsequent years. The lien of taxes and special assessments which become due and payable after a sale to a county shall merge in the fee title of the county, or other taxing district within the county, on the issuance of a deed. The county may sell any property acquired with authority provided in this Section, or assign any tax certificate to any party, including, but not limited to, taxing districts, municipalities, land banks created pursuant to Illinois law, or non-profit developers focused on constructing affordable housing. The assigned tax certificate shall be void with no further rights given to the assignee, including no right to refund or reimbursement, if a tax deed has not been recorded within 4 years after the date of the assignment unless a court extends the assignment period as provided in this Section. Upon a motion by the assignee, a court may toll the 4-year deadline for a specified period of time if the court finds the assignee is prevented from obtaining or recording a deed by injunction or order of any court, by the refusal or inability of any court to act upon the application for a tax deed, by a municipality's refusal to issue necessary transfer stamps or approvals for recording, or by the refusal of the clerk to execute the deed. If an assigned tax certificate is void under this Section, it shall be forfeited to the county and held as a valid certificate of sale in the county's name pursuant to this Section 21-90. The proceeds of any sale or assignment under this Section, less all costs of the county incurred in the acquisition, operation, maintenance, and sale of the property or assignment of the tax certificate, including all costs associated with county staff and overhead used to perform the duties of the trustee set forth in this Section, shall be distributed to the taxing districts in proportion to their respective interests therein. Under Sections 21-110, 21-115, 21-120, and 21-190, a county may bid or purchase only in the absence of other bidders. (Source: P.A. 102-363, eff. 1-1-22; 103-555, eff. 1-1-24 .) |
(35 ILCS 200/21-95) Sec. 21-95. Tax abatement after acquisition by a governmental unit. When
any county, municipality, school district, forest preserve district, or park district acquires property through the foreclosure of a
lien, through
a
judicial deed, through the
foreclosure of receivership
certificate lien, or by acceptance of a deed of conveyance in lieu of
foreclosing any lien against the
property, or when a government unit acquires property under the Abandoned
Housing Rehabilitation Act or a blight reduction or abandoned property program administered by the Illinois Housing Development Authority, or when any county or other taxing district
acquires a deed for property under Section 21-90 or Sections 21-145 and 21-260,
or when any county, municipality, school district, forest preserve district, or park district acquires title to property that was to be transferred to that county, municipality, school district, forest preserve district, or park district under the terms of an annexation agreement, development agreement, donation agreement, plat of subdivision, or zoning ordinance by an entity that has been dissolved or is being dissolved or has been in bankruptcy proceedings or is in bankruptcy proceedings, all due or unpaid property taxes and existing liens for unpaid property taxes
imposed or pending under any law or ordinance of this State or any of its
political subdivisions shall become null and void. (Source: P.A. 100-314, eff. 8-24-17; 100-445, eff. 1-1-18; 100-863, eff. 8-14-18.) |
(35 ILCS 200/21-100) Sec. 21-100. Notice to county officials; voiding of tax bills. The county
board or corporate authorities of the county, or other taxing district
acquiring property under Section 21-95 shall give written notice of the
acquisition to the chief county assessment officer and the county collector and
the county clerk of the county in which the property is located, and request
the voiding of the tax liens as provided in this Section. The notice shall
describe the acquired property by legal description or property index number. Upon receipt of the notice, the county collector and county clerk shall void
the current and all prior unpaid taxes on the records in their respective
offices by entering the following statement upon their records for the
property: "Acquired by ... (name of county, municipality, school district, or park district acquiring the
property under Section 21-95). Taxes due and unpaid on this property ...
(give legal description or property index number and address of the property)
... are waived and null and void under Section 21-100 of the Property Tax Code.
The tax bills of this property are hereby voided and liens for the taxes are
extinguished." (Source: P.A. 96-1142, eff. 7-21-10.) |
(35 ILCS 200/21-105)
Sec. 21-105.
Liability of owner; rights of tax purchaser.
Nothing in
Sections 21-95 and 21-100 shall relieve any owner liable for delinquent
property taxes under this Code from the payment of any delinquent taxes or
liens which have become null and void under those Sections.
Sections 21-95 and 21-100 shall not adversely affect the rights or interests
of the holder of any bona fide certificate of purchase of the property for
delinquent taxes.
However, upon acquisition of property by a governmental unit as set forth
in Section 21-95, the rights and interests of the holder of any bona fide
certificate of purchase of the property for delinquent taxes shall be limited
to a sale in error and a refund as provided under Section 21-310.
(Source: P.A. 91-177, eff. 1-1-00.)
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(35 ILCS 200/21-110)
Sec. 21-110.
Published notice of annual application for judgment and sale;
delinquent taxes. At any time after all taxes have become delinquent in any year, the Collector shall publish an advertisement,
giving notice of the intended application for judgment and sale of the
delinquent properties. The advertisement may include the street address on file with the county collector, if available, and shall include the PIN number of each delinquent property. Except as provided below, the advertisement shall be in
a
newspaper published in the township or road district in which the properties
are located. If there is no newspaper published in the township or road
district, then the notice shall be published in some newspaper in the same
county as the township or road district, to be selected by the county
collector. When the property is in a city with more than 1,000,000
inhabitants, the advertisement may be in any newspaper published in the same
county. When the property is in an incorporated town which has superseded a
civil township, the advertisement shall be in a newspaper published in the
incorporated town or if there is no such newspaper, then in a newspaper
published in the county.
The provisions of this Section relating to the time when the Collector
shall advertise intended application for judgment for sale are subject to
modification by the governing authority of a county in accordance with the
provisions of subsection (c) of Section 21-40.
(Source: P.A. 97-557, eff. 7-1-12 .)
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(35 ILCS 200/21-112)
Sec. 21-112. Publication time limit. (a) The Collector may recommend to a
county board that the board pass an ordinance or resolution stating that the
Collector shall no longer publish or send notice of delinquent or forfeited
property
taxes owed by a lessee of the property, pursuant to a leasehold assessment
under Section 9-195 or Section 15-55 of the Property Tax Code or their
predecessor provisions in the Revenue Act of 1939, if the taxes have been
delinquent or forfeited for at least 10 years and there are no current
delinquent or forfeited taxes. The Collector shall discontinue publishing and
sending notice of the delinquent or forfeited taxes upon passage of the
ordinance or resolution.
(b) The Collector shall no longer publish delinquent or forfeited property taxes for any property under Section 10-35 or any other property that is exempt from taxation under this Code. (Source: P.A. 100-1095, eff. 1-1-19 .)
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(35 ILCS 200/21-115)
Sec. 21-115. Times of publication of notice. The advertisement shall be
published once at least 10 days before the day on which judgment is to be
applied for, and shall contain a list of the delinquent properties upon which
the taxes or any part thereof remain due and unpaid, the names of owners, if
known, the total amount due, and the year or years for which they are due. In
counties of less than 3,000,000 inhabitants, advertisement shall include notice
of the registration requirement for persons bidding at the sale. Properties
upon which taxes have been paid in full under protest shall not be included in
the list.
The collector shall give notice that he or she will apply to the circuit
court on a specified day for judgment against the properties for the taxes, and
costs, and for an order to sell the properties for the satisfaction of the
amount due.
The collector shall also give notice of a date within the next 5 business
days after the date of application on which all the properties for the sale of
which an order is made will be exposed to public sale at a location within the
county designated by the county collector, for the amount of taxes, and cost
due. The advertisement published according to the provisions of this Section
shall be deemed to be sufficient notice of the intended application for
judgment and of the sale of properties under the order of the court.
A county with fewer than 3,000,000 inhabitants may, by joint agreement, combine its tax sale with the tax sale of one or more other contiguous counties; such a joint tax sale shall be held at a location in one of the participating counties. Notwithstanding the provisions of this Section and Section 21-110, in the 10
years following the completion of a general reassessment of property in any
county with 3,000,000 or more inhabitants, made under an order of the
Department, the publication shall be made not sooner than 10 days nor more
than 90 days after the date when all unpaid taxes on property have become
delinquent.
(Source: P.A. 101-379, eff. 1-1-20 .)
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(35 ILCS 200/21-117)
Sec. 21-117. Costs of publishing delinquent list. A county shall pay for the
printer for advertising delinquent lists the
following
fees:
(1) in all counties, for tracts of land, $0.40 per | ||
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(2) for town lots, (i) in counties of the first and | ||
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The printer shall receive for printing the preamble, the descriptive
headings, the affidavit, and any other matter accompanying the
delinquent list, the sum of $0.40 per column line, to be paid by the
county.
No costs except printer's fee shall be charged on any lands or lots
forfeited to the State.
(Source: P.A. 93-963, eff. 8-20-04.)
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(35 ILCS 200/21-118) Sec. 21-118. Tax sale; online database. At least 10 days prior to any tax sale authorized under this Article 21, the county collector may post on his or her website a list of all properties that are eligible to be sold at the sale. The list shall include the street address on file with the county collector, if available, and shall include the PIN number assigned to the property. The list may not include the name of the property owner. The list may designate properties on which a sale in error has previously been declared, provided that those designations are posted at least 7 days before any tax sale authorized under this Article 21. If the list designates properties as properties on which a sale in error has previously been declared, the list shall also include the court case number or administrative number under which the declaration of the sale in error was made and the basis for the sale in error. No sale in error may be declared under this Code based upon an omission from or error on the list of designated properties.
(Source: P.A. 103-555, eff. 1-1-24 .) |
(35 ILCS 200/21-120)
Sec. 21-120.
Publication of notice of application for judgment; special
assessments; counties of 3,000,000 or more. In all cities, villages and
incorporated towns in counties with 3,000,000 or more inhabitants, separate
advertisements may be made giving notice of an intended application for
judgment and for an order of sale on account of delinquent special assessments
at any time after the first day of August after the special assessments have
become delinquent. The procedure in that case is to be in all other respects,
except as to the time of making advertisement and application for judgment and
sale, the same as in the case of delinquent general taxes. There shall not be
included in the advertisement and application for judgment and sale provided by
this Section any properties which are included in the advertisement and
application for judgment and sale under Section 21-145.
No advertisement or publication may include parcels for which, under Section
14-15, certificates of error have been executed by the county assessor, or by
both the county assessor and board of appeals. In the absence of notice under
Section 21-135, or the absence of publication under this Section, the court
shall retain jurisdiction to enter final judgments sustaining the assessor's
objection on certificates of error. However, the court shall provide for
publication and mailing prior to the entry of a final judgment in any case in
which the assessor's objection is denied.
The provisions of this Section relating to the time when the Collector
shall advertise intended application for judgment for sale are subject to
modification by the governing authority of a county in accordance with the
provisions of subsection (c) of Section 21-40.
(Source: P.A. 87-1189; 88-455; 88-518.)
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(35 ILCS 200/21-125)
Sec. 21-125.
Sale of properties previously ordered sold.
Property ordered
sold by unexecuted judgments and orders of sale, previously entered, shall be
included in the advertisement for sale only under the previous orders, and
shall be sold in the order in which they appear in the delinquent list
contained in the advertisement. At any time between annual sales the county
collector also may advertise for sale any properties subject to sale under
orders previously entered and not executed for any reason. The advertisement
and sale shall be regulated by the provisions regulating the annual
advertisement and sale of delinquent properties, as far as applicable.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/21-130)
Sec. 21-130.
Use of figures and letters in advertisement and other
lists. In all advertisements for the sale of properties for taxes or
special assessments, and in entries required to be made by the clerk of the
court or other officer, letters, figures, characters or property index numbers
may be used to denote townships, ranges, sections, parts of sections, lots or
blocks, or parts thereof, the year or the years for which the taxes were due,
and the amount of taxes, special assessments, interest and costs. The county
collector may subsequently advertise and obtain judgment on properties that
have been omitted, or that have been erroneously advertised or described in the
first advertisement.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/Art. 21 Div. 3 heading) Division 3.
Notice and publication provisions
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(35 ILCS 200/21-135)
Sec. 21-135. Mailed notice of application for judgment and sale. Not less
than 15 days before the date of application for judgment and sale of delinquent
properties, the county collector shall mail, by registered or certified mail, a
notice of the forthcoming application for judgment and sale to the person shown
by the current collector's warrant book to be the party in whose name the taxes
were last assessed or to the current owner of record and, if applicable, to the party specified under Section
15-170. The notice shall include the intended dates of application for judgment
and sale and commencement of the sale, and a description of the properties. The
county collector must present proof of the mailing to the court along with the
application for judgement.
In counties with less than 3,000,000 inhabitants, a copy of this notice shall
also be mailed by the county collector by registered or certified mail to any
lienholder of record who annually requests a copy of the notice. The failure of
the county collector to mail a notice or its non-delivery to the lienholder
shall not affect the validity of the judgment.
In counties with 3,000,000 or more inhabitants, notice shall not be mailed to
any person when, under Section 14-15, a certificate of error has been executed
by the county assessor or by both the
county assessor and board of
appeals (until the first Monday in December 1998 and the board of
review
beginning
the first Monday in December 1998 and thereafter),
except as provided by court order under Section 21-120.
The collector shall collect $10 from the proceeds of each sale to cover
the costs of registered or certified mailing and the costs of advertisement
and publication.
If a taxpayer pays the taxes on the property after the notice of the
forthcoming application for judgment and sale is mailed but before the sale is
made, then the collector shall collect $10 from the taxpayer to cover the costs
of registered or certified mailing and the costs of advertisement and
publication.
(Source: P.A. 93-899, eff. 8-10-04.)
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(35 ILCS 200/21-140)
Sec. 21-140.
Printer's error in advertisement.
In all cases where there is a
printer's error in the advertised list which prevents judgment from being
obtained against any property, or against all of the delinquent list, at the
time stated in the advertisement, the printer shall lose the compensation
allowed by this Code for those properties containing errors, or for the entire
list, as the case may be.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/21-145)
Sec. 21-145. Scavenger sale. At the same time the county collector annually
publishes the collector's annual sale advertisement under Sections 21-110,
21-115, and 21-120, counties may, if the county board so orders by
resolution, publish an advertisement giving notice of the intended
sale of certain tax liens and certificates that have been forfeited and are held by the county pursuant to Section 21-90. Under no circumstance may a tax year be offered at a scavenger sale prior to the annual tax sale for that tax year (or, for omitted assessments issued pursuant to Section 9-260, the annual tax sale for that omitted assessment's warrant year, as defined herein). The county collector shall include in the advertisement and in the
application for judgment and sale under this Section and Section 21-260 the
total amount of all general taxes upon those properties which are delinquent as
of the date of the advertisement. In lieu of a single annual advertisement and
application for judgment and sale under this Section and Section 21-260, the county collector
may, from time to time, beginning on the date of the
publication of the annual sale advertisement and before August 1 of the next
year, publish separate advertisements and make separate applications on
eligible properties described in one or more volumes of the delinquent list.
The separate advertisements and applications shall, in the aggregate, include
all the properties which otherwise would have been included in the single
annual advertisement and application for judgment and sale under this Section.
Upon the written request of the taxing district which levied the same, the county collector may
also include in the advertisement the special taxes and
special assessments, together with interest, penalties and costs thereon upon
those properties which are delinquent as of the date of the advertisement. The
advertisement and application for judgment and sale shall be in the manner
prescribed by this Code relating to the annual advertisement and application
for judgment and sale of delinquent properties.
As used in this Section, the term delinquent also includes tax liens and certificates forfeited to the county as trustee and held pursuant to Section 21-90, if those tax liens or certificates are approved for sale by the county board. Any tax lien or certificate held by the county pursuant to Section 21-90 that is offered at a scavenger sale shall be assigned by the county to the winning bidder at the scavenger sale as set forth in Section 21-90. After 4 years from the date of assignment, the assignment is void and the tax certificate shall be forfeited back to the county and held pursuant to Section 21-90, unless a tax deed has been issued and recorded by the assignee or a court order to toll the deadline pursuant to Section 21-90 is entered. As used in this Section, "warrant year" means the year preceding the calendar year in which the omitted assessment first became due and payable. (Source: P.A. 102-519, eff. 8-20-21; 103-555, eff. 1-1-24 .)
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