(35 ILCS 200/21-397)
Sec. 21-397.
Notice of order setting aside redemption.
In counties with 3,000,000 or more inhabitants, if an order is entered
setting aside a
redemption made within the time allowed by law after a petition for tax deed
has been filed, the
holder of the certificate of purchase shall mail a copy of the order within 7
days of entry of the
order by registered or certified mail to the county clerk, to the person who
made the redemption, and
to all parties entitled to notice of the petition under Section 22-10, 22-15,
or 22-25. The order shall
provide that any person who was entitled to redeem may pay to the county clerk
within 30 days after the
entry of the order the amount necessary to redeem the property from the sale as
of the last day of the
period of redemption. The county clerk shall make an entry in the annual tax
judgment, sale,
redemption, and forfeiture record reflecting the entry of the order and shall
immediately upon
request provide an estimate of the amount required to effect a redemption as of
the last date of the
period of redemption. If the amount is paid within 30 days after
entry of the order, then
the court shall enter an order declaring the taxes to be paid as if the
property had been redeemed
within the time required by law and dismissing the petition for tax deed. A
tax deed shall not be
issued within the 30-day period. Upon surrender of the certificate of
purchase, the county clerk
shall distribute the funds deposited as if a timely redemption had been made.
This Section applies to all
redemptions that occur after the effective date of this amendatory Act of the
91st General Assembly.
(Source: P.A. 91-564, eff. 8-14-99.)
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(35 ILCS 200/Art. 21 Div. 8 heading) Division 8.
Other procedures
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(35 ILCS 200/21-400)
Sec. 21-400. Special assessments withdrawn.
In counties with 3,000,000 or more inhabitants, the county clerk, upon
request of the city comptroller or other municipal officer authorized by the
city council or board of trustees of any city, village or incorporated town to
make such request, shall issue to the city, village or incorporated town, a
certificate of withdrawal countersigned by the county collector
for each property withdrawn for non-payment of any special
assessment. The certificate of withdrawal shall describe the
property withdrawn, the date of the withdrawal or forfeiture, and
the amount of the special assessment, interest and costs.
(Source: P.A. 103-555, eff. 1-1-24 .)
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(35 ILCS 200/21-405)
Sec. 21-405. Special assessments withdrawn or forfeited. When property has been forfeited for delinquent general taxes or
special assessments, a person desiring to purchase the property shall make
application to the county clerk. The application shall be accompanied by a
fee of $10 in counties with 3,000,000 or more inhabitants and $5 in counties
with less than 3,000,000 inhabitants for each item on which application is
made. The county clerk shall promptly send notice by registered or certified
mail, return receipt requested, to the party in whose name the general taxes
were last assessed or paid. The notice shall adequately describe the property,
shall state the name and address of the party in whose name the general taxes
were last assessed or paid, shall recite that application has been made to
purchase the property for forfeited taxes or special assessments
and that the property will be sold unless redemption is made within 30
days of the mailing of notice. For 30 days after the mailing, the
property may be redeemed under Section 21-370.
If redemption is not made, the county clerk shall receive
from the purchaser the amount due on forfeited special assessments,
together with the interest, costs and penalties thereon fixed by law, and
shall issue an order to the county collector directing him or her to receive
from the purchaser the amount of the forfeited general taxes, together with the
costs, interest, fees and forfeiture interest provided in
Section 21-370. In the order, the county clerk shall recite the amounts
received by him or her on account of forfeited special assessments and shall
direct the county collector to issue a receipt in the form of a certificate of
purchase. Upon presentation of the order of the county clerk, the county
collector shall receive the amount due on account of forfeited general taxes,
and shall issue a receipt therefor in the form of a certificate of purchase.
The certificate of purchase shall set forth a description of the property,
and the amount paid by the purchaser on account of general taxes and special
assessments, and shall be countersigned by the county clerk. When so
countersigned, the certificate of purchase shall be evidence of the sale of the
property and of the receipt by the county collector of the amounts ordered to
be received by him or her by the county clerk on account of general taxes, and
evidence of receipt by the county clerk of the amount received by him or her on
account of forfeited special assessments. A certificate of purchase shall not
be valid until it is countersigned by the county clerk. Upon countersigning
the certificate, the county clerk shall make a proper entry of the sale of the
property on the appropriate books, and charge the amount of the sale money of
forfeited general taxes to the collector.
Property purchased under this Section shall be subject to redemption,
notice, etc., the same as if sold under Section 21-110 through 21-120. Any
special assessment which has been withdrawn from collection by the municipality
levying it shall not be subject to sale, but the purchaser, prior to the entry
of any order for the issuance of a tax deed based on a sale under this Section,
shall pay to the officer entitled to receive the amount due on all the
withdrawn special assessments. The purchaser may file his or her receipts with
the county clerk and have them posted on the tax judgment, sale, redemption and
forfeiture record at the same rate of penalty and in the same manner as in the
case of payment of taxes and special assessments accruing after the sale, as
provided in Section 21-355.
This Section does not apply to any application or forfeiture that occurs on or after January 1, 2024. (Source: P.A. 103-555, eff. 1-1-24 .)
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(35 ILCS 200/21-410)
Sec. 21-410.
Waste; appointment of receiver.
After any sale of property
under this Code and until a tax deed has been issued or until redemption has
been made, no waste shall be committed on any of the properties involved. The
court which ordered the property to be sold may, upon verified petition of the
holder of the certificate of purchase, take such action as the court deems
necessary and desirable to prevent the commission of waste.
If the property sold is improved with an abandoned building or
structure or if any municipality or other local governmental body has
legal action pending because the property violates local building, housing, or
fire ordinances, or because the taxes on the property are delinquent for 2 or
more years, the court which ordered the property to be sold may, upon verified
petition of the holder of the certificate of purchase, enter an order for
appointment of a receiver. Notice of the hearing for appointment of the
receiver shall be given to the owner or owners of the property and to the
person in whose name the taxes were last assessed, by certified or registered
mail sent to their last known addresses, at least 5 days prior to the date of
the hearing.
The receiver may take only that action, subject to court approval, as is
necessary for the preservation of the property or is necessary
to correct conditions at the property that fail to conform to
minimum standards of health and safety, as set forth in local ordinances. If a
receiver is appointed, all costs and expenses advanced by the
receiver shall be repaid as provided for in Section 21-355
before any redemption is considered complete. The receiver shall be
discharged upon redemption from the tax sale or upon entry of an order
directing issuance of a tax deed. Nothing herein contained is intended to
prevent a court from appointing the holder of the certificate of purchase as
receiver. The holder of the certificate of purchase
shall be made a party to any action or proceeding to demolish or destroy
improvements on property where the property has been sold for failure
to pay taxes and the period of redemption has not expired.
(Source: P.A. 85-795; 88-455.)
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(35 ILCS 200/21-415)
Sec. 21-415.
Reconveyance.
When the grantee of a tax deed issued pursuant
to a sale held on or prior to September 1, 1951, or any one claiming
thereunder, has not perfected his title in accordance with Section 13-109 of
the Code of Civil Procedure, it is lawful for the owner of the property or his
agent or attorney to pay or tender to the tax title holder the moneys expended
by the tax title holder upon the sale with 7% interest per year thereon,
together with subsequent taxes and special assessments paid and the statutory
fees and costs incurred. When the payment or tender is made the tax
title holder shall reconvey the property to the owner thereof. The amount of
the tender may be based upon an estimate prepared by the county clerk. However,
the county clerk is not required to include any subsequent taxes or special
assessments in his certificate of redemption, nor shall the payment thereof be
a charge upon the property, unless the purchaser, assignee, or holder of the
tax certificate has filed with the county clerk, before redemption, an
official, original or duplicate tax collector's receipt for the payment of the
subsequent taxes or special assessments, and the tax collector shall execute
and furnish such duplicate tax receipts.
In preparing the estimates, the county clerk shall include, in addition
to the amount of moneys herein provided for, the following fees to the tax
title holder:
(a) For preparing the affidavit of compliance with | ||
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(b) For service of the notices provided by law, which | ||
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(c) The actual cost of recording the tax deed.
The county clerk may charge $5 for preparing the estimate which shall be
prima facie evidence of the amount due the tax title holder.
(Source: P.A. 87-669; 88-455.)
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(35 ILCS 200/21-420)
Sec. 21-420.
Failure to reconvey.
Any tax title holder failing or refusing
to reconvey the property to the owner on demand after payment or tender or
deposit of the amounts due, as provided in Section 21-415, shall be guilty of a
petty offense. One-half of the fine shall go to the property owner and one-half
to the county.
(Source: P.A. 77-2236; 88-455.)
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(35 ILCS 200/21-425)
Sec. 21-425.
Reconveyance by sheriff.
If the grantee
of a tax deed, or any one claiming thereunder,
fails or refuses to reconvey the property to the owner or owners
thereof on demand after payment or tender or deposit of the amount due as
provided in Section 21-415, the owner or owners may
petition the circuit court in the same proceeding in which the order for
issuance of tax deed was entered, asking that the
amount of the tender, if not already deposited, may be deposited with the
county treasurer and that the sheriff in that county be ordered to reconvey
in the name of the holder of the tax title the property to the owner or
owners thereof. Notice of the filing of the petition and the date of
hearing thereon shall be given as the court may direct. Upon proof that the
required amount has been deposited with the county treasurer and that the
petitioner has complied with all requirements of law entitling him or her to a
reconveyance of the tax title, the court shall enter an order directing the
sheriff to reconvey the property in the name of the holder of the tax
title to the owner or owners thereof.
Whenever the tax purchaser makes application to withdraw moneys
deposited with the county treasurer he or she shall deliver to the county
treasurer a reconveyance of the tax title to the person or persons who made
the deposit.
(Source: Laws 1965, p. 3718; P.A. 88-455.)
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(35 ILCS 200/21-430)
Sec. 21-430. Partial settlement. In the event an owner or party interested
requests to make settlement on a part of the property sold to a municipality,
withdrawn from collection or forfeited to the county for the non-payment of
special assessments, the municipal officer is hereby authorized to accept the
pro rata amount of any or all installments of the special assessment. That
amount shall be computed by the board of local improvements, or other board or
officer levying the special assessment, together with interest, costs and
penalties as provided by law.
A petition containing the computation shall then be presented by the
municipality to the court wherein the original assessment was confirmed.
The petition shall bear the same number and title as the original
proceeding. At least 10 days before the date set for the
hearing of the petition, notices shall be sent by mail, postpaid, to each
of the persons who last paid the general taxes on the property
originally assessed. The notices shall contain the description of the
property as originally assessed, as it is to be divided, and the division
of the original assessment, or installments thereof, together with
interest, costs and penalties, showing the amount to be charged against
each part of the property of land so divided, the date when the
petition is to be heard, and the date when objections thereto may be filed.
An affidavit by one of the members of the board of local improvements, or
other board or officer computing the division, attesting to the mailing is
prima facie evidence of a compliance with this Section. The court shall proceed
to determine a fair and equitable division of the assessment, or any
installment thereof, together with all interest, penalties and costs. The
court shall order the cancellation of the certificate of sale, withdrawal or
forfeiture on any part of the property if settlement is made within 10 days
from the date of the court's order.
The county clerk may note on the certificate the partial cancellation and
shall issue a certificate of cancellation on that part of the property and
return the certificate to the municipality. Where a certificate of forfeiture
or withdrawal has not been issued, the county clerk may accept the Receipt of
Deposit for Redemption, issued by the municipal officer, as provided by law,
and the clerk shall issue a certificate of cancellation on that part of the
property. He or she shall make proper entry on his or her records showing the
part of the property on which settlement has been made and the amount due on
the balance.
(Source: P.A. 103-555, eff. 1-1-24 .)
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(35 ILCS 200/21-435)
Sec. 21-435.
Duty of county clerk to pay over to municipality.
The county
clerk shall, within 30 days after they have been collected by him or her, pay
over to the office of the municipality entitled to receive them all special
assessments, penalties and interest on those special assessments, and statutory
costs advanced by the municipality due on account of the redemption or sale of
the forfeited property.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/21-440)
Sec. 21-440.
Action for collection of taxes and special assessments.
The
county board may, at any time after final judgment and order of sale against
delinquent property under Section 21-180, institute a civil action in the name
of the People of the State of Illinois in the circuit court for the whole
amount due for taxes and special assessments on the delinquent or forfeited
property. Any county, city, village, incorporated town, school district or
other municipal corporation to which any tax or special assessment is due, may,
at any time after final judgment under Section 21-180, institute a civil action
in its own name, in the circuit court, for the amount of the tax or special
assessment due to it on the delinquent or forfeited property, and prosecute the
same to final judgment. On the sale of any property following judgment in the
civil action, the county, city, village, incorporated town, school district or
other municipal corporation, interested in the collection of the tax, may
become purchaser at the sale. If the property so sold is not redeemed the
purchaser may acquire, hold, sell or dispose of the title thereto, the same as
individuals may do under the laws of this State. In any action for
delinquent or forfeited taxes, the fact that property was assessed to a person
shall be prima facie evidence that the person was the owner thereof, and was
liable for the taxes for the year or years for which the assessment was made.
That fact may be proved by the introduction in evidence of the proper
assessment book or roll, or other competent proof. Any judgment rendered for
delinquent or forfeited general taxes under this Section shall include the
costs of the action and reasonable attorney's fees.
(Source: P.A. 86-949; 88-455.)
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(35 ILCS 200/21-445)
Sec. 21-445.
Tax and special assessment foreclosure proceedings.
In tax and
special assessment foreclosure proceedings, the purchaser or assignee shall
file a petition for a deed in the proceeding in which the foreclosure order was
entered. Notice of the filing of the petition and of the hearing on the
petition shall be given in conformity with rule or practice of court in regard
to motions as in other civil actions.
(Source: P.A. 79-1366; 88-455.)
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(35 ILCS 200/Art. 22 heading) Article 22.
Tax Deeds and Procedures
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(35 ILCS 200/22-5)
Sec. 22-5. Notice of sale and redemption rights. In order to be
entitled to a tax deed, within 4 months and 15 days after any
sale held under this Code, the purchaser
or his or her assignee, and the county for all forfeited certificates from the annual sale, shall deliver to the county clerk a notice
to be given to the party in whose name the taxes are last assessed as
shown by the most recent tax collector's warrant books, in at least 10
point type in the following form completely filled in:
TAKE NOTICE
County of
Date Premises Sold or Forfeited
Certificate No.
Sold for General Taxes of (year)
Sold for Special Assessment of (Municipality)
and special assessment number
Warrant No. ............... Inst. No. .................
THIS PROPERTY HAS BEEN SOLD FOR
DELINQUENT TAXES
Property Address (as identified on the most recent tax bill, if available)
Legal Description or Property Index No.
This notice is to advise you that a petition may be filed for a
tax deed which will transfer title and the right to possession of the above-referenced
property ("Property") if redemption is not made on or before the redemption deadline.
To determine the redemption deadline and the total amount you must pay to redeem the sold taxes, you must immediately contact the County Clerk at the address, phone number, or email address below. Check with the County Clerk for the exact amount you owe before redeeming. Payment must be made by certified check, cashier's check, money order, or in cash to the County Clerk.
YOU ARE URGED TO REDEEM IMMEDIATELY TO
PREVENT LOSS OF PROPERTY
Property sold under the Property Tax Code may be redeemed by any owner or person holding an interest in the Property at any time before the following deadlines (based on property classification as of the Date of Sale): You must redeem your taxes within one year of the Date of Sale for the following classifications: (1) vacant non-farm property; (2) property containing an improvement consisting of | ||
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(3) commercial or industrial property. You must redeem your taxes within 2 1/2 years of the Date of Sale for the following classifications: (1) all residential property with less than 6 units; | ||
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(2) all other property not covered by the 1-year | ||
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Redemption deadlines may have been extended by the certificate holder or pursuant to Illinois law. To confirm the redemption deadline, you must contact the County Clerk at the address, telephone number, or email address below. Redemption can be made at any time on or before .... by applying to
the County Clerk of .... County, Illinois at the Office of the County Clerk in
...., Illinois. The address, telephone number, and email address for the County Clerk is as follows:
ADDRESS:............................
TELEPHONE AND/OR EMAIL ADDRESS:..........................
For further information about the redemption deadline, redemption amount, or payment process, please contact the County Clerk.
Within 10 days after receipt of said notice, the county clerk shall mail
to the addresses supplied by the purchaser or assignee, by registered or
certified mail, copies of said notice to the party in whose name the taxes
are last assessed as shown by the most recent tax collector's warrant books.
With the exception of a county or taxing district acquiring certificates pursuant to Section 21-90 and 21-260, all purchasers or assignees shall pay to the clerk postage plus the sum of $10.
The clerk shall write or stamp the date of receiving the notices upon the
copies of the notices, and retain one copy.
With the exception of forfeited tax liens or certificates held by the county pursuant to Section 21-90, all redemption periods shall begin on the date of sale. For forfeited tax liens or certificates held by the county pursuant to Section 21-90, the county may cure any defect in a notice, or failure to send a notice as required by this Section, by delivering to the county clerk a notice to be given to the party in whose name the taxes are last assessed as shown by the most recent tax collector's warrant books. The redemption period begins on the date the county delivered the corrected notice to the clerk, if such extension is otherwise permitted by law. The changes to this Section made by this amendatory Act of the 97th General Assembly apply only to tax sales that occur on or after the effective date of this amendatory Act of the 97th General Assembly. The changes made to this Section by this amendatory Act of the 103rd General Assembly apply to matters concerning tax certificates issued on or after the effective date of this amendatory Act of the 103rd General Assembly. (Source: P.A. 102-815, eff. 5-13-22; 103-555, eff. 1-1-24 .)
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(35 ILCS 200/22-10)
Sec. 22-10. Notice of expiration of period of redemption. A purchaser or assignee shall not be entitled to a tax deed to the
property sold unless, not less than 3 months nor more than 6 months prior to
the expiration of the period of redemption, he or she gives notice of the
sale and the date of expiration of the period of redemption to the
owners, occupants, and parties interested in the property, including any
mortgagee of record, as provided below. For counties or taxing districts holding certificates pursuant to Section 21-90, the date of expiration of the period of redemption shall be designated by the county or taxing district in its petition for tax deed and identified in the notice below, which shall be filed with the county clerk.
The Notice to be given to the parties shall be in at least 10-point
type in the following form completely filled in:
TAX DEED NO. .................... FILED ....................
TAKE NOTICE
County of
Date Premises Sold or Forfeited
Certificate No.
Sold or Forfeited for General Taxes of (year)
Sold for Special Assessment of (Municipality)
and special assessment number
Warrant No. ................ Inst. No. .................
THIS PROPERTY HAS BEEN SOLD FOR
DELINQUENT TAXES
Property Address (as identified on the most recent tax bill, if available)
Legal Description or Property Index No.
This notice is to advise you that the above property has
been sold for delinquent taxes and that the period of
redemption from the sale will expire on
Check with the county clerk as to the exact amount you owe before redeeming.
This notice is also to advise you that a petition has been filed for
a tax deed which will transfer title and the right to possession of this
property if redemption is not made on or before
This matter is set for hearing in the Circuit Court of this county in
...., Illinois on .....
You may be present at this hearing but your right to redeem will
already have expired at that time.
YOU ARE URGED TO REDEEM IMMEDIATELY
TO PREVENT LOSS OF PROPERTY
Redemption can be made at any time on or before .... by applying to
the County Clerk of ...., County, Illinois at the Office of the County Clerk in
...., Illinois.
For further information contact the County Clerk
ADDRESS:....................
TELEPHONE AND/OR EMAIL ADDRESS:..................
..........................
Purchaser or Assignee.
Dated (insert date).
In counties with 3,000,000 or more inhabitants, the notice shall also state
the address, room number, and time at which the matter is set for hearing.
The changes to this Section made by Public Act 97-557 apply only to matters in which a petition for tax deed is filed on or after July 1, 2012 (the effective date of Public Act 97-557).
The changes to this Section made by Public Act 102-1003 apply to matters in which a petition for tax deed is filed on or after May 27, 2022 (the effective date of Public Act 102-1003). Failure of any party or any public official to comply with the changes made to this Section by Public Act 102-528 does not invalidate any tax deed issued prior to May 27, 2022 (the effective date of Public Act 102-1003). The changes made to this Section by this amendatory Act of the 103rd General Assembly apply to matters concerning tax certificates issued on or after the effective date of this amendatory Act of the 103rd General Assembly. (Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22; 102-1003, eff. 5-27-22; 103-154, eff. 6-30-23; 103-555, eff. 1-1-24 .)
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(35 ILCS 200/22-15)
Sec. 22-15. Service of notice. The purchaser or his or her assignee shall
give the notice required by Section 22-10 by causing it to be published in a
newspaper as set forth in Section 22-20. In addition, the notice shall be
served upon owners who reside on any part of the subject property by leaving a copy of the notice with those owners personally. The notice must be served by a sheriff (or if he or she is disqualified, by a coroner) of the
county in which the property, or any part thereof, is located or, by a person who is licensed or registered as a private detective under the Private Detective, Private Alarm, Private Security, Fingerprint Vendor, and Locksmith Act of 2004.
In counties of 3,000,000 or more inhabitants, if the notice required by Section 22-10 is to be served by the sheriff, no sale in error may be declared pursuant to Section 22-50 or subparagraph (5) of subsection (a) of Section 21-310 based upon the sheriff's failure to serve the notice in accordance with this Section unless the notice and service list for the first service attempt is delivered by the purchaser or assignee to the sheriff at least 5 months prior to the expiration of the period of redemption. Purchasers or assignees may request that the sheriff make additional service attempts to the same entities and locations, and the sheriff may make those additional attempts within the noticing period established in Section 22-10, but the sheriff's failure to make such additional service attempts is not grounds for a sale in error under Section 22-50 or subparagraph (5) of subsection (a) of Section 21-310. In counties of 3,000,000 or more inhabitants, if the purchaser or assignee requests that the sheriff make an additional service attempt upon an entity or to a location that was not included on the service list for the first attempt, then the purchaser or assignee must deliver the notice and service list for the additional service attempt to the sheriff at least 4 months before the expiration of the period of redemption. If the purchaser or assignee delivers the notice and service list for an additional service attempt upon an entity or to a location that was not included on the service list for the first attempt to the sheriff at least 4 months before the expiration of the period of redemption, then the sheriff's failure to serve the notice in accordance with this Section may be grounds for a sale in error under Section 22-50 but not under subparagraph (5) of subsection (a) of Section 21-310. If the purchaser or assignee fails to deliver the notice and service list for an additional service attempt upon an entity or to a location that was not included on the first service list to the sheriff at least 4 months prior to the expiration of the period of redemption, then the sheriff's failure to serve that additional notice in accordance with this Section is not grounds for a sale in error under either Section 22-50 or subparagraph (5) of subsection (a) of Section 21-310. In counties of 3,000,000 or more inhabitants where a taxing district is a
petitioner for tax deed pursuant to Section 21-90, in lieu of service by the
sheriff or coroner the notice may be served by a special process server
appointed by the circuit court as provided in this Section. The taxing
district may move prior to filing one or more petitions for tax deed for
appointment of such a special process server. The court, upon being satisfied
that the person named in the motion is at least 18 years of age and is capable
of serving notice as required under this Code, shall enter an order appointing
such person as a special process server for a period of one year. The
appointment may be renewed for successive periods of one year each by motion
and order, and a copy of the original and any subsequent order shall be filed
in each tax deed case in which a notice is served by the appointed person.
Delivery of the notice to and service of the notice by the special process
server shall have the same force and effect as its delivery to and service by
the sheriff or coroner.
The same form of notice shall also be served, in the manner set forth under Sections 2-203,
2-204, 2-205, 2-205.1, and 2-211 of the Code of Civil
Procedure, upon all other owners and
parties interested in the property, if upon diligent inquiry they can be found
in the county, and upon the occupants of the property.
If the property sold has more than 4 dwellings or other rental units, and
has a managing agent or party who collects rents, that person
shall be deemed the occupant and shall be served with notice instead of
the occupants of the individual units. If the property has no
dwellings or rental units, but economic or recreational activities are
carried on therein, the person directing such activities shall be deemed
the occupant. Holders of rights of entry and possibilities of reverter
shall not be deemed parties interested in the property.
When a party interested in the property is a trustee, notice served upon the
trustee shall be deemed to have been served upon any beneficiary or note
holder thereunder unless the holder of the note is disclosed of record.
When a judgment is a lien upon the property sold, the holder
of the lien shall be served with notice if the name of the judgment debtor as
shown in the transcript, certified copy or memorandum of judgment
filed of record is identical, as to given name and surname, with the
name of the party interested as it appears of record.
If any owner or party interested, upon diligent inquiry and effort,
cannot be found or served with notice in the county as provided in this
Section, and the person in actual occupancy and possession is tenant to, or in
possession under the owners or the parties interested in the property, then
service of notice upon the tenant, occupant or person in possession
shall be deemed service upon the owners or parties interested.
If any owner or party interested, upon diligent inquiry and effort
cannot be found or served with notice in the county, then the person making the
service shall cause a copy of the notice to be sent by
registered or certified mail, return
receipt requested, to that party at his or her residence, if ascertainable.
The changes to this Section made by Public Act 95-477
apply only to matters in which a petition for tax deed is filed on or after June 1, 2008 (the effective date of Public Act 95-477).
(Source: P.A. 103-555, eff. 1-1-24 .)
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(35 ILCS 200/22-20)
Sec. 22-20. Proof of service of notice; publication of notice. The sheriff or coroner serving notice under Section 22-15 shall
endorse his or
her return thereon and file it with the Clerk of the Circuit Court and it shall
be a part of the court record. A private detective or a special process server appointed under
Section
22-15 shall make his or her return by affidavit and shall file it with the
Clerk of the Circuit Court, where it shall be a part of the court record. If
a sheriff, private detective, special process server, or coroner to whom any notice is
delivered for service, neglects or refuses to make the return, the purchaser or
his or her assignee may petition the court to enter a rule requiring the
sheriff, private detective, special process server, or coroner to make return of the notice on
a day to be fixed by the
court, or to show cause on that day why he or she should not be attached for
contempt of the court. The purchaser or assignee shall cause a written notice
of the rule to be served upon the sheriff, private detective, special process server, or
coroner. If good and sufficient cause to excuse the sheriff, private detective, special process
server, or coroner is not shown, the court shall adjudge him or her guilty of
a contempt, and shall proceed to punish him as in other cases of contempt.
If the property is located in a municipality in a county with less than
3,000,000 inhabitants, the purchaser or his or her assignee shall also publish
a notice as to the owner or party interested, in some newspaper published in
the municipality. If the property is not in a municipality in a county with
less than 3,000,000 inhabitants, or if no newspaper is published therein, or
if the property is in a county with 3,000,000 or more inhabitants, the notice
shall be published in some newspaper in the county. If no newspaper is
published in the county, then the notice shall be published in the newspaper
that is published nearest the county seat of the county in which the property
is located. If the owners and parties interested in the property upon diligent
inquiry are unknown to the purchaser or his or her assignee, the publication as
to such owner or party interested, may be made to unknown owners or parties
interested. Any notice by publication given under this Section shall be given
3 times at any time after filing a petition for tax deed, but not less than 3
months nor more than 6 months prior to the expiration of the period of
redemption. The publication shall contain (a) notice of the filing of the
petition for tax deed, (b) the date on which the petitioner intends to make
application for an order on the petition that a tax deed issue, (c) a
description of the property, (d) the date upon which the property was sold, (e)
the taxes or special assessments for which it was sold and (f) the date on
which the period of redemption will expire. The publication shall not include
more than one property listed and sold in one description, except as provided
in Section 21-90, and except that when
more than one property is owned by one person, all of the parcels owned by that
person may be included in one notice.
The changes to this Section made by Public Act 95-477
apply only to matters in which a petition for tax deed is filed on or after June 1, 2008 (the effective date of Public Act 95-477). (Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08; 95-876, eff. 8-21-08.)
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(35 ILCS 200/22-25)
Sec. 22-25. Mailed notice. In addition to the notice required to be served
not less than one month nor more than 6
months prior to the expiration of the
period of redemption, the purchaser or his or her assignee shall prepare
and deliver to the clerk of the Circuit Court of the county in which the
property is located, not more than 6 months and not less than 3 months prior to the expiration of the period of redemption, the notice provided for in this Section, together with the
statutory costs for mailing the notice by certified mail, return receipt
requested. The form of notice to be mailed by the clerk shall be
identical in form to that provided by Section 22-10 for service upon owners
residing upon the property sold, except that it shall bear the signature of the
clerk instead of the name of the purchaser or assignee and shall designate the parties to whom it is to
be mailed. The clerk may furnish the form. The clerk
shall mail the notices delivered to him or her by certified mail,
return receipt requested, not less than 3 months prior to the expiration of the period of redemption. The certificate of the clerk that he or she has
mailed the notices, together with the return receipts, shall be filed
in and made a part of the court record. The notices shall be
mailed to the owners of the property at their last known addresses, and
to those persons who are entitled to service of notice as occupants.
The changes to this Section made by Public Act 97-557 shall be construed as being declaratory of existing law and not as a new enactment. The changes to this Section made by Public Act 102-1003 apply to matters in which a petition for tax deed is filed on or after May 27, 2022 (the effective date of Public Act 102-1003). Failure of any party or any public official to comply with the changes made to this Section by Public Act 102-528 does not invalidate any tax deed issued prior to May 27, 2022 (the effective date of Public Act 102-1003). (Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22; 102-1003, eff. 5-27-22; 103-154, eff. 6-30-23; 103-555, eff. 1-1-24 .)
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(35 ILCS 200/22-30)
Sec. 22-30. Petition for deed. At any time within 6
months but not less
than 3 months prior to the expiration of the redemption period for property
sold pursuant to judgment and order of sale under Sections 21-110 through
21-120 or 21-260 or otherwise acquired by the county pursuant to Section 21-90, the purchaser, or the agent pursuant to Section 21-90, may file a petition in
the circuit court in the same proceeding in which the judgment and order of
sale were entered, asking that the court direct the county clerk to issue a tax
deed if the property is not redeemed from the sale. The petition shall be
accompanied by the statutory filing fee.
Notice of filing the petition and a date for redemption, after which the petitioner intends to
apply for an order to issue a tax deed if the taxes are not
redeemed, shall be given to occupants, owners and persons interested in the
property as part of the notice provided in Sections 22-10 through 22-25, except
that only one publication is required. The county clerk shall be notified of
the filing of the petition and any person owning or interested in the property
may, if he or she desires, appear in the proceeding.
The changes to this Section made by this amendatory Act of the 95th General Assembly apply only to matters in which a petition for tax deed is filed on or after the effective date of this amendatory Act of the 95th General Assembly.
(Source: P.A. 103-555, eff. 1-1-24 .)
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(35 ILCS 200/22-35)
Sec. 22-35. Reimbursement of a county or municipality before issuance of tax deed.
Except in any proceeding in which the tax purchaser is a county acting as a
trustee for
taxing districts as provided in Section 21-90,
an order for the issuance of a tax deed under this Code shall not be entered
affecting the title to or interest in any property in which a county, city, village or
incorporated town has an interest under the police and welfare power by
advancements made from public funds, until the purchaser or assignee makes
reimbursement to the county, city, village or incorporated town of the money so
advanced or the county, city, village, or town waives its lien on the property for
the money so advanced. In lieu of reimbursing the county, city, village, or town for any advancement of money that have not been waived, the
purchaser or
his or her
assignee may make application for and the court shall order that the tax
purchase be set aside as a sale in error. However, a sale in error may not be granted under this Section if: (1) the lien has been released, satisfied, | ||
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(2) the following conditions apply: (A) the county, city, village, or town does not | ||
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(B) the aggregate total of all such liens | ||
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(C) the lien or liens secure money advanced by | ||
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A filing or appearance fee shall not
be required of a county, city, village or incorporated town seeking to enforce its
claim under this Section in a tax deed proceeding.
(Source: P.A. 103-555, eff. 1-1-24 .)
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