SB1675 EnrolledLRB103 28658 HLH 55039 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 9-260, 18-250, 21-15, 21-25, 21-45, 21-90, 21-118,
621-145, 21-225, 21-235, 21-240, 21-250, 21-310, 21-315,
721-330, 21-350, 21-355, 21-370, 21-385, 21-400, 21-405,
821-430, 22-5, 22-10, 22-15, 22-25, 22-30, 22-35, 22-40, and
922-60 as follows:
 
10    (35 ILCS 200/9-260)
11    Sec. 9-260. Assessment of omitted property; counties of
123,000,000 or more.
13    (a) After signing the affidavit, the county assessor shall
14have power, when directed by the board of appeals (until the
15first Monday in December 1998 and the board of review
16beginning the first Monday in December 1998 and thereafter),
17or on his or her own initiative, subject to the limitations of
18Sections 9-265 and 9-270, to assess properties which may have
19been omitted from assessments for the current year and not
20more than 3 years prior to the current year for which the
21property was liable to be taxed, and for which the tax has not
22been paid, but only on notice and an opportunity to be heard in
23the manner and form required by law, and shall enter the

 

 

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1assessments upon the assessment books. Any notice shall
2include (i) a request that a person receiving the notice who is
3not the current taxpayer contact the office of the county
4assessor and explain that the person is not the current
5taxpayer, which contact may be made on the telephone, in
6writing, or in person upon receipt of the notice, and (ii) the
7name, address, and telephone number of the appropriate
8personnel in the office of the county assessor to whom the
9response should be made. Any time period for the review of an
10omitted assessment included in the notice shall be consistent
11with the time period established by the assessor in accordance
12with subsection (a) of Section 12-55. No charge for tax of
13previous years shall be made against any property if (1) the
14assessor failed to notify the board of review of the omitted
15assessment in accordance with subsection (a-1) of this
16Section; (2) the property was last assessed as unimproved, the
17owner of such property gave notice of subsequent improvements
18and requested a reassessment as required by Section 9-180, and
19reassessment of the property was not made within the 16-month
2016 month period immediately following the receipt of that
21notice; (3) the owner of the property gave notice as required
22by Section 9-265; (4) the assessor received a building permit
23for the property evidencing that new construction had occurred
24or was occurring on the property but failed to list the
25improvement on the tax rolls; (5) the assessor received a plat
26map, plat of survey, ALTA survey, mortgage survey, or other

 

 

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1similar document containing the omitted property but failed to
2list the improvement on the tax rolls; (6) the assessor
3received a real estate transfer declaration indicating a sale
4from an exempt property owner to a non-exempt property owner
5but failed to list the property on the tax rolls; or (7) the
6property was the subject of an assessment appeal before the
7assessor or the board of review that had included the intended
8omitted property as part of the assessment appeal and provided
9evidence of its market value.
10    (a-1) After providing notice and an opportunity to be
11heard as required by subsection (a) of this Section, the
12assessor shall render a decision on the omitted assessment,
13whether or not the omitted assessment was contested, and shall
14mail a notice of the decision to the taxpayer of record or to
15the party that contested the omitted assessment. The notice of
16decision shall contain a statement that the decision may be
17appealed to the board of review. The decision and all evidence
18used in the decision shall be transmitted by the assessor to
19the board of review on or before the dates specified in
20accordance with Section 16-110.
21    (b) Any taxes based on the omitted assessment of a
22property pursuant to Sections 9-260 through 9-270 and Sections
2316-135 and 16-140 shall be prepared and mailed at the same time
24as the estimated first installment property tax bill for the
25preceding year (as described in Section 21-30) is prepared and
26mailed. The omitted assessment tax bill is not due until the

 

 

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1date on which the second installment property tax bill for the
2preceding year becomes due. The omitted assessment tax bill
3shall be deemed delinquent and shall bear interest beginning
4on the day after the due date of the second installment (as
5described in Section 21-25). In counties with 3,000,000 or
6more inhabitants, any Any taxes for omitted assessments for a
7tax year before tax year 2023 that are deemed delinquent after
8the due date of the second installment tax bill shall bear
9interest at the rate of 1.5% per month, or portion thereof,
10until paid or forfeited (as described in Section 21-25). In
11counties with 3,000,000 or more inhabitants, any taxes for
12omitted assessments for tax year 2023 or thereafter that are
13deemed delinquent after the due date of the second installment
14tax bill shall bear interest at the rate of 0.75% per month, or
15portion thereof, until paid or forfeited (as described in
16Section 21-25).
17    (c) The assessor shall have no power to change the
18assessment or alter the assessment books in any other manner
19or for any other purpose so as to change or affect the taxes in
20that year, except as ordered by the board of appeals (until the
21first Monday in December 1998 and the board of review
22beginning the first Monday in December 1998 and thereafter).
23The county assessor shall make all changes and corrections
24ordered by the board of appeals (until the first Monday in
25December 1998 and the board of review beginning the first
26Monday in December 1998 and thereafter). The county assessor

 

 

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1may for the purpose of revision by the board of appeals (until
2the first Monday in December 1998 and the board of review
3beginning the first Monday in December 1998 and thereafter)
4certify the assessment books for any town or taxing district
5after or when such books are completed.
6(Source: P.A. 96-1553, eff. 3-10-11.)
 
7    (35 ILCS 200/18-250)
8    Sec. 18-250. Additions to forfeited taxes and unpaid
9special assessments; fee for estimate.
10    (a) When any property has been forfeited for taxes or
11special assessments, the clerk shall compute the amount of
12back taxes and special assessments, interest, statutory costs,
13and printer's fees remaining due, with one year's interest on
14all taxes forfeited, and enter them upon the collector's books
15as separate items. Except as otherwise provided in Section
1621-375, the aggregate so computed shall be collected in the
17same manner as the taxes on other property for that year. The
18county clerk shall examine the forfeitures, and strike all
19errors and make corrections as necessary. For counties with
20fewer than 3,000,000 inhabitants, interest Interest added to
21forfeitures under this Section shall be at the rate of 12% per
22year. For counties with 3,000,000 or more inhabitants,
23interest added to forfeitures under this Section shall accrue
24at the rate of (i) 12% per year if the forfeiture is for a tax
25year before tax year 2023 or (ii) 0.75% per month, or portion

 

 

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1thereof, if the forfeiture is for tax year 2023 or any tax year
2thereafter.
3    (b) In counties with 3,000,000 or more inhabitants, taxes
4first extended for prior years, or previously extended for
5prior years for which application for judgment and order of
6sale is not already pending, shall be added to the tax of the
7current year, with interest and costs as provided by law.
8Forfeitures shall not be so added, but they shall remain a lien
9on the property upon which they were charged until paid or sold
10as provided by law. There shall be added to such forfeitures
11annually the same interest as would be added if forfeited
12annually, until paid or sold, and the addition of each year's
13interest shall be considered a separate forfeiture.
14Forfeitures may be redeemed in the manner provided in Section
1521-370 or 21-375. Taxes and special assessments for which
16application for judgment and order of sale is pending, or
17entered but not enforced for any reason, shall not be added to
18the tax for the current year. However, if the taxes and special
19assessments remain unpaid, the property, shall be advertised
20and sold under judgments and orders of sale to be entered in
21pending applications, or already entered in prior
22applications, including judgments and orders of sale under
23which the purchaser fails to complete his or her purchase.
24    (c) In counties with 3,000,000 or more inhabitants, on or
25before January 1, 2001 and during each year thereafter, the
26county clerk shall compute the amount of taxes on each

 

 

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1property that remain due or forfeited for any year prior to the
2current year and have not become subject to Sections 20-180
3through 20-190, and the clerk shall enter the same upon the
4collector's warrant books of the current and all following
5years as separate items in a suitable column. The county clerk
6shall examine the collector's warrant books and the Tax
7Judgment, Sale, Redemption and Forfeiture records for the
8appropriate years and may take any other actions as the clerk
9finds to be necessary or convenient in order to comply with
10this subsection. On and after January 1, 2001, any taxes for
11any year remaining due or forfeited against real property in
12such county not entered on the current collector's warrant
13books shall be deemed uncollectible and void, but shall not be
14subject to the posting or other requirements of Sections
1520-180 through 20-190.
16    (d) In counties with 100,000 or more inhabitants, the
17county clerk shall, when making the annual collector's books,
18in a suitable column, insert and designate previous
19forfeitures of general taxes by the word "forfeiture", to be
20stamped opposite each property forfeited at the last previous
21tax sale for general taxes and not redeemed or purchased
22previous to the completion of the collector's books. The
23collectors of general taxes shall stamp upon all bills
24rendered and receipts given the information on the collector's
25books regarding forfeiture of general taxes, and the stamped
26notation shall also refer the recipient to the county clerk

 

 

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1for full information. The county clerk shall be allowed to
2collect from the person requesting an estimate of costs of
3redemption of a forfeited property, the fee provided by law.
4(Source: P.A. 91-668, eff. 12-22-99.)
 
5    (35 ILCS 200/21-15)
6    Sec. 21-15. General tax due dates; default by mortgage
7lender. Except as otherwise provided in this Section or
8Section 21-40, all property upon which the first installment
9of taxes remains unpaid on the later of (i) June 1 or (ii) the
10day after the date specified on the real estate tax bill as the
11first installment due date annually shall be deemed delinquent
12and shall bear interest after that date. For property located
13in a county with fewer than 3,000,000 inhabitants, the unpaid
14taxes shall bear interest at the rate of 1 1/2% per month or
15portion thereof. For property located in a county with
163,000,000 or more inhabitants, the unpaid taxes shall bear
17interest at the rate of (i) 1.5% per month, or portion thereof,
18if the unpaid taxes are for a tax year before 2023 or (ii)
190.75% per month, or portion thereof, if the unpaid taxes are
20for tax year 2023 or any tax year thereafter. Except as
21otherwise provided in this Section or Section 21-40, all
22property upon which the second installment of taxes remains
23due and unpaid on the later of (i) September 1 or (ii) the day
24after the date specified on the real estate tax bill as the
25second installment due date, annually, shall be deemed

 

 

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1delinquent and shall bear interest after that date at the same
2interest rate. Notwithstanding any other provision of law, in
3counties with fewer than 3,000,000 inhabitants, if a taxpayer
4owes an arrearage of taxes due to an administrative error, and
5if the county collector sends a separate bill for that
6arrearage as provided in Section 14-41, then any part of the
7arrearage of taxes that remains unpaid on the day after the due
8date specified on that tax bill shall be deemed delinquent and
9shall bear interest after that date at the rate of 1 1/2% per
10month or portion thereof. Notwithstanding any other provision
11of law, in counties with 3,000,000 or more inhabitants, if a
12taxpayer owes an arrearage of taxes due to an administrative
13error, and if the county collector sends a separate bill for
14that arrearage as provided in Section 14-41, then any part of
15the arrearage of taxes that remains unpaid on the day after the
16due date specified on that tax bill shall be deemed delinquent
17and shall bear interest after that date at the rate of (i) 1
181/2% per month, or portion thereof, if the arrearage is for a
19tax year before tax year 2023 or (ii) 0.75% per month, or
20portion thereof, if the arrearage is for tax year 2023 or any
21tax year thereafter. All interest collected shall be paid into
22the general fund of the county. Payment received by mail and
23postmarked on or before the required due date is not
24delinquent.
25    Property not subject to the interest charge in Section
269-260 or Section 9-265 shall also not be subject to the

 

 

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1interest charge imposed by this Section until such time as the
2owner of the property receives actual notice of and is billed
3for the principal amount of back taxes due and owing.
4    If an Illinois resident who is a member of the Illinois
5National Guard or a reserve component of the armed forces of
6the United States and who has an ownership interest in
7property taxed under this Act is called to active duty for
8deployment outside the continental United States and is on
9active duty on the due date of any installment of taxes due
10under this Act, he or she shall not be deemed delinquent in the
11payment of the installment and no interest shall accrue or be
12charged as a penalty on the installment until 180 days after
13that member returns from active duty. To be deemed not
14delinquent in the payment of an installment of taxes and any
15interest on that installment, the reservist or guardsperson
16must make a reasonable effort to notify the county clerk and
17the county collector of his or her activation to active duty
18and must notify the county clerk and the county collector
19within 180 days after his or her deactivation and provide
20verification of the date of his or her deactivation. An
21installment of property taxes on the property of any reservist
22or guardsperson who fails to provide timely notice and
23verification of deactivation to the county clerk is subject to
24interest and penalties as delinquent taxes under this Code
25from the date of deactivation.
26    Notwithstanding any other provision of law, when any

 

 

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1unpaid taxes become delinquent under this Section through the
2fault of the mortgage lender, (i) the interest assessed under
3this Section for delinquent taxes shall be charged against the
4mortgage lender and not the mortgagor and (ii) the mortgage
5lender shall pay the taxes, redeem the property and take all
6necessary steps to remove any liens accruing against the
7property because of the delinquency. In the event that more
8than one entity meets the definition of mortgage lender with
9respect to any mortgage, the interest shall be assessed
10against the mortgage lender responsible for servicing the
11mortgage. Unpaid taxes shall be deemed delinquent through the
12fault of the mortgage lender only if: (a) the mortgage lender
13has received all payments due the mortgage lender for the
14property being taxed under the written terms of the mortgage
15or promissory note secured by the mortgage, (b) the mortgage
16lender holds funds in escrow to pay the taxes, and (c) the
17funds are sufficient to pay the taxes after deducting all
18amounts reasonably anticipated to become due for all hazard
19insurance premiums and mortgage insurance premiums and any
20other assessments to be paid from the escrow under the terms of
21the mortgage. For purposes of this Section, an amount is
22reasonably anticipated to become due if it is payable within
2312 months from the time of determining the sufficiency of
24funds held in escrow. Unpaid taxes shall not be deemed
25delinquent through the fault of the mortgage lender if the
26mortgage lender was directed in writing by the mortgagor not

 

 

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1to pay the property taxes, or if the failure to pay the taxes
2when due resulted from inadequate or inaccurate parcel
3information provided by the mortgagor, a title or abstract
4company, or by the agency or unit of government assessing the
5tax.
6(Source: P.A. 97-944, eff. 8-10-12; 98-286, eff. 1-1-14.)
 
7    (35 ILCS 200/21-25)
8    Sec. 21-25. Due dates; accelerated billing in counties of
93,000,000 or more. Except as hereinafter provided and as
10provided in Section 21-40, in counties with 3,000,000 or more
11inhabitants in which the accelerated method of billing and
12paying taxes provided for in Section 21-30 is in effect, the
13estimated first installment of unpaid taxes shall be deemed
14delinquent and shall bear interest after March 1 and until
15paid or forfeited at the rate of (i) 1 1/2% per month or
16portion thereof if the unpaid taxes are for a tax year before
172023 or (ii) 0.75% per month, or portion thereof, if the unpaid
18taxes are for tax year 2023 or any tax year thereafter until
19paid or forfeited. For tax year 2010, the estimated first
20installment of unpaid taxes shall be deemed delinquent and
21shall bear interest after April 1 at the rate of 1.5% per month
22or portion thereof until paid or forfeited. For tax year 2022,
23the estimated first installment of unpaid taxes shall be
24deemed delinquent and shall bear interest after April 1, 2023
25at the rate of 1.5% per month or portion thereof until paid or

 

 

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1forfeited. For all tax years, the second installment of unpaid
2taxes shall be deemed delinquent and shall bear interest after
3August 1 annually at the same interest rate until paid or
4forfeited. Notwithstanding any other provision of law, if a
5taxpayer owes an arrearage of taxes due to an administrative
6error, and if the county collector sends a separate bill for
7that arrearage as provided in Section 14-41, then any part of
8the arrearage of taxes that remains unpaid on the day after the
9due date specified on that tax bill shall be deemed delinquent
10and shall bear interest after that date at the rate of (i) 1
111/2% per month, or portion thereof, if the unpaid taxes are for
12a tax year before 2023 or (ii) 0.75% per month, or portion
13thereof, if the unpaid taxes are for tax year 2023 or any tax
14year thereafter.
15    If the county board elects by ordinance adopted prior to
16July 1 of a levy year to provide for taxes to be paid in 4
17installments, each installment for that levy year and each
18subsequent year shall be deemed delinquent and shall begin to
19bear interest 30 days after the date specified by the
20ordinance for mailing bills, at the rate of 1 1/2% per month,
21or portion thereof, until paid or forfeited. If the unpaid
22taxes are for a tax year before 2023, then interest shall
23accrue at the rate of 1.5% per month, or portion thereof, until
24paid or forfeited. If the unpaid taxes are for tax year 2023 or
25any tax year thereafter, then interest shall accrue at the
26rate of 0.75% per month, or portion thereof, until paid or

 

 

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1forfeited.
2    Payment received by mail and postmarked on or before the
3required due date is not delinquent.
4    Taxes levied on homestead property in which a member of
5the National Guard or reserves of the armed forces of the
6United States who was called to active duty on or after August
71, 1990, and who has an ownership interest, shall not be deemed
8delinquent and no interest shall accrue or be charged as a
9penalty on such taxes due and payable in 1991 or 1992 until one
10year after that member returns to civilian status.
11    If an Illinois resident who is a member of the Illinois
12National Guard or a reserve component of the armed forces of
13the United States and who has an ownership interest in
14property taxed under this Act is called to active duty for
15deployment outside the continental United States and is on
16active duty on the due date of any installment of taxes due
17under this Act, he or she shall not be deemed delinquent in the
18payment of the installment and no interest shall accrue or be
19charged as a penalty on the installment until 180 days after
20that member returns to civilian status. To be deemed not
21delinquent in the payment of an installment of taxes and any
22interest on that installment, the reservist or guardsperson
23must make a reasonable effort to notify the county clerk and
24the county collector of his or her activation to active duty
25and must notify the county clerk and the county collector
26within 180 days after his or her deactivation and provide

 

 

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1verification of the date of his or her deactivation. An
2installment of property taxes on the property of any reservist
3or guardsperson who fails to provide timely notice and
4verification of deactivation to the county clerk is subject to
5interest and penalties as delinquent taxes under this Code
6from the date of deactivation.
7(Source: P.A. 102-1112, eff. 12-21-22.)
 
8    (35 ILCS 200/21-45)
9    Sec. 21-45. Failure to issue tax bill in prior year. In the
10event no tax bill was issued as provided in Section 21-30, on
11any property in any previous year for any reason, one tax bill
12shall be prepared and mailed by July 1 of the year subsequent
13to the year in which no tax bill was issued, and taxes on that
14property for that year only shall bear interest after the
15first day of August of that year. In counties with fewer than
163,000,000 inhabitants, interest shall accrue at the rate of 1
171/2% per month or portion thereof until paid or forfeited. In
18counties with 3,000,000 or more inhabitants, if the taxes are
19for a tax year before tax year 2023, then interest shall accrue
20at the rate of 1.5% per month, or portion thereof, until paid
21or forfeited. In counties with 3,000,000 or more inhabitants,
22if the taxes are for the 2023 tax year or any tax year
23thereafter, then interest shall accrue at the rate of 0.75%
24per month, or portion thereof, until paid or forfeited.
25(Source: P.A. 87-17; 88-455.)
 

 

 

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1    (35 ILCS 200/21-90)
2    Sec. 21-90. Purchase and sale by county; distribution of
3proceeds.
4    (a) When any property is delinquent, or is forfeited for
5each of 2 or more years, and is offered for sale under any of
6the provisions of this Code, the county board County Board of
7the county County in which the property is located, in its
8discretion, may bid, or, in the case of forfeited property,
9may apply to purchase it or otherwise acquire the tax lien or
10certificate , in the name of the county County as trustee for
11all taxing districts having an interest in the property's
12taxes or special assessments for the nonpayment of which the
13property is sold. The presiding officer of the county board,
14with the advice and consent of the board Board, may appoint on
15its behalf some officer, or person, or entity to attend such
16sales, bid on tax liens or certificates, and act on behalf of
17the county when exercising its authority under this Section
18and bid or, in the case of forfeited property, to apply to the
19county clerk to purchase. The county County shall apply on the
20bid or purchase the unpaid taxes and special assessments due
21upon the property. No cash need be paid.
22    (b) The county, as trustee for all taxing districts having
23an interest in the property's taxes or special assessments,
24shall be the designated holder of all tax liens or
25certificates that are forfeited to the State or county. No

 

 

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1cash need be paid for the forfeited tax lien or certificate.
2    (c) For any tax lien or certificate acquired under
3subsection (a) or (b) of this Section, the county The County
4may take steps necessary to acquire title to the property and
5may manage and operate the property, including, but not
6limited to, mowing of grass, removal of nuisance greenery,
7removal of garbage, waste, debris or other materials, or the
8demolition, repair, or remediation of unsafe structures. When
9a county, or other taxing district within the county, is a
10petitioner for a tax deed, no filing fee shall be required.
11When a county or other taxing district within the county is the
12petitioner for a tax deed, one petition may be filed including
13all parcels that are tax delinquent within the county or
14taxing district, and any publication made under Section 22-20
15of this Code may combine all such parcels within a single
16notice. The notice may include the street address as listed on
17the most recent available tax bills, if available, and shall
18list the Property Index Number shall list the street or common
19address, if known, of the parcels for informational purposes.
20The county, as tax creditor and as trustee for other tax
21creditors, or other taxing district within the county, shall
22not be required to allege and prove that all taxes and special
23assessments which become due and payable after the sale or
24forfeiture to the county have been paid nor shall the county be
25required to pay the subsequently accruing taxes or special
26assessments at any time. The county board or its designee may

 

 

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1prohibit the county collector from including the property in
2the tax sale of one or more subsequent years. The lien of taxes
3and special assessments which become due and payable after a
4sale to a county shall merge in the fee title of the county, or
5other taxing district within the county, on the issuance of a
6deed.
7    The county County may sell any or assign the property so
8acquired with authority provided in this Section, or assign
9any tax the certificate of purchase to it, to any party,
10including, but not limited to, taxing districts,
11municipalities, land banks created pursuant to Illinois law,
12or non-profit developers focused on constructing affordable
13housing.
14    The assigned tax certificate shall be void with no further
15rights given to the assignee, including no right to refund or
16reimbursement, if a tax deed has not been recorded within 4
17years after the date of the assignment unless a court extends
18the assignment period as provided in this Section. Upon a
19motion by the assignee, a court may toll the 4-year deadline
20for a specified period of time if the court finds the assignee
21is prevented from obtaining or recording a deed by injunction
22or order of any court, by the refusal or inability of any court
23to act upon the application for a tax deed, by a municipality's
24refusal to issue necessary transfer stamps or approvals for
25recording, or by the refusal of the clerk to execute the deed.
26If an assigned tax certificate is void under this Section, it

 

 

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1shall be forfeited to the county and held as a valid
2certificate of sale in the county's name pursuant to this
3Section 21-90. The proceeds of any that sale or assignment
4under this Section, less all costs of the county incurred in
5the acquisition, operation, maintenance, and sale or
6assignment of the property or assignment of the tax
7certificate, including all costs associated with county staff
8and overhead used to perform the duties of the trustee set
9forth in this Section, shall be distributed to the taxing
10districts in proportion to their respective interests therein.
11    Under Sections 21-110, 21-115, 21-120, and 21-190 and
1221-405, a county County may bid or purchase only in the absence
13of other bidders.
14(Source: P.A. 102-363, eff. 1-1-22.)
 
15    (35 ILCS 200/21-118)
16    Sec. 21-118. Tax sale; online database. At least 10 days
17prior to any tax sale authorized under this Article 21, the
18county collector may post on his or her website a list of all
19properties that are eligible to be sold at the sale. The list
20shall include the street address on file with the county
21collector, if available, and shall include the PIN number
22assigned to the property. The list may not include the name of
23the property owner. The list may designate properties on which
24a sale in error has previously been declared, provided that
25those designations are posted at least 7 days before any tax

 

 

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1sale authorized under this Article 21. If the list designates
2properties as properties on which a sale in error has
3previously been declared, the list shall also include the
4court case number or administrative number under which the
5declaration of the sale in error was made and the basis for the
6sale in error. No sale in error may be declared under this Code
7based upon an omission from or error on the list of designated
8properties.
9(Source: P.A. 97-557, eff. 7-1-12.)
 
10    (35 ILCS 200/21-145)
11    Sec. 21-145. Scavenger sale. At the same time the county
12collector County Collector annually publishes the collector's
13annual sale advertisement under Sections 21-110, 21-115, and
1421-120, it is mandatory for the collector in counties with
153,000,000 or more inhabitants, and in other counties may, if
16the county board so orders by resolution, to publish an
17advertisement giving notice of the intended sale of certain
18tax liens and certificates that have been forfeited and are
19held by the county pursuant to Section 21-90 application for
20judgment and sale of all properties upon which all or a part of
21the general taxes for each of 3 or more years are delinquent as
22of the date of the advertisement. Under no circumstance may a
23tax year be offered at a scavenger sale prior to the annual tax
24sale for that tax year (or, for omitted assessments issued
25pursuant to Section 9-260, the annual tax sale for that

 

 

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1omitted assessment's warrant year, as defined herein). In no
2event may there be more than 2 consecutive years without a sale
3under this Section, except where a tax sale has been delayed
4pursuant to Section 21-150 as a result of a statewide COVID-19
5public health emergency. The term delinquent also includes
6forfeitures.
7    The county collector County Collector shall include in the
8advertisement and in the application for judgment and sale
9under this Section and Section 21-260 the total amount of all
10general taxes upon those properties which are delinquent as of
11the date of the advertisement. In lieu of a single annual
12advertisement and application for judgment and sale under this
13Section and Section 21-260, the county collector County
14Collector may, from time to time, beginning on the date of the
15publication of the annual sale advertisement and before August
161 of the next year, publish separate advertisements and make
17separate applications on eligible properties described in one
18or more volumes of the delinquent list. The separate
19advertisements and applications shall, in the aggregate,
20include all the properties which otherwise would have been
21included in the single annual advertisement and application
22for judgment and sale under this Section. Upon the written
23request of the taxing district which levied the same, the
24county collector may County Collector shall also include in
25the advertisement the special taxes and special assessments,
26together with interest, penalties and costs thereon upon those

 

 

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1properties which are delinquent as of the date of the
2advertisement. The advertisement and application for judgment
3and sale shall be in the manner prescribed by this Code
4relating to the annual advertisement and application for
5judgment and sale of delinquent properties.
6    As used in this Section, the term delinquent also includes
7tax liens and certificates forfeited to the county as trustee
8and held pursuant to Section 21-90, if those tax liens or
9certificates are approved for sale by the county board. Any
10tax lien or certificate held by the county pursuant to Section
1121-90 that is offered at a scavenger sale shall be assigned by
12the county to the winning bidder at the scavenger sale as set
13forth in Section 21-90. After 4 years from the date of
14assignment, the assignment is void and the tax certificate
15shall be forfeited back to the county and held pursuant to
16Section 21-90, unless a tax deed has been issued and recorded
17by the assignee or a court order to toll the deadline pursuant
18to Section 21-90 is entered.
19    As used in this Section, "warrant year" means the year
20preceding the calendar year in which the omitted assessment
21first became due and payable.
22(Source: P.A. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)
 
23    (35 ILCS 200/21-225)
24    Sec. 21-225. Forfeited tax liens and certificates
25property. Every tax lien or certificate for property offered

 

 

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1at public sale, and not sold for want of bidders, unless it is
2released from sale by the withdrawal from collection of a
3special assessment levied thereon, shall be forfeited to the
4county, as trustee for the taxing districts, and managed
5pursuant to Section 21-90 State of Illinois. Tax certificates
6are also forfeited to the county in those circumstances
7described in subsection (d) of Section 21-310 and subsection
8(f) of Section 22-40 of this Code. However, when the court,
9county clerk and county treasurer certify that the taxes and
10special assessments not withdrawn from collection on forfeited
11property equal or exceed the actual value of the property, the
12county collector shall, on the receipt of such certificate,
13offer the property for sale to the highest bidder, after first
14giving 10 days' notice in counties with less than 10,000
15inhabitants, according to the most recent federal decennial
16census, and 30 days' notice in all other counties, in the
17manner described in Sections 21-110 and 21-115, of the time
18and place of sale, together with a description of the property
19to be offered. A certificate of purchase shall be issued to the
20purchaser at the sale as in other cases provided in this Code.
21The county collector shall receive credit in the settlement
22with the taxing bodies for which the tax was levied for the
23amount not realized by the sale. The amount received from the
24sale shall be paid by the collector, pro rata, to the taxing
25bodies entitled to it.
26(Source: P.A. 97-557, eff. 7-1-12.)
 

 

 

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1    (35 ILCS 200/21-235)
2    Sec. 21-235. Record of forfeitures. All tax liens and
3certificates properties forfeited to the county State at the
4sale shall be noted on the Tax Judgment, Sale, Redemption and
5Forfeiture Record.
6    In counties with less than 3,000,000 inhabitants, a list
7of all property charged with delinquent special assessments
8and forfeited to the county State at the sale shall be returned
9to the collector of the levying municipality.
10(Source: P.A. 76-2254; 88-455.)
 
11    (35 ILCS 200/21-240)
12    Sec. 21-240. Payment for property purchased at tax sale;
13reoffering for sale. Payment for property purchased at tax
14sale; reoffering for sale. Except as otherwise provided below,
15the person purchasing any property, or any part thereof, shall
16be liable to the county for the amount due and shall forthwith
17pay to the county collector the amount charged on the
18property. Upon failure to do so, the amount due shall be
19recoverable in a civil action brought in the name of the People
20of the State of Illinois in any court of competent
21jurisdiction. The person so purchasing shall be relieved of
22liability only by payment of the amount due together with
23interest and costs thereon, or if the property is reoffered at
24the sale, purchased and paid for. Reoffering of the property

 

 

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1for sale shall be at the discretion of the collector. The sale
2shall not be closed until payment is made or the property again
3offered for sale. In counties with 3,000,000 or more
4inhabitants, only the taxes, special assessments, interest and
5costs as advertised in the sale shall be required to be paid
6forthwith. Except if the purchaser is the county as trustee
7pursuant to Section 21-90, the The general taxes charged on
8the land remaining due and unpaid, including amounts subject
9to certificates of error, not included in the advertisement,
10shall be paid by the purchaser within 10 days after the sale,
11except that upon payment of the fee provided by law to the
12County Clerk (which fee shall be deemed part of the costs of
13sale) the purchaser may make written application, within the
1410 day period, to the county clerk for a statement of all
15taxes, interest and costs due and an estimate of the cost of
16redemption of all forfeited general taxes, which were not
17included in the advertisement. After obtaining such statement
18and estimate and an order on the county collector to receive
19the amount of forfeited general taxes, if any, the purchaser
20shall pay to the county collector all the remaining taxes,
21interest and costs, and the amount necessary to redeem the
22forfeited general taxes. The county collector shall issue the
23purchaser a receipt therefor. Any delay in providing the
24statement or in accepting payment, and delivering receipt
25therefor, shall not be counted as a part of the 10 days. When
26the receipt of the collector is issued, a copy shall be filed

 

 

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1with the county clerk and the county clerk shall include the
2amount shown in such receipt in the amount of the purchase
3price of the property in the certificate of purchase. The
4purchaser then shall be entitled to a certificate of purchase.
5If a purchaser fails to complete his or her purchase as
6provided in this Section, the purchase shall become void, and
7be of no effect, but the collector shall not refund the amount
8paid in cash at the time of the sale, except in cases of sale
9in error under subsection (a) of Section 21-310. That amount
10shall be treated as a payment and distributed to the taxing
11bodies as other collections are distributed. The lien for
12taxes for the amount paid shall remain on the property, in
13favor of the purchaser, his or her heirs or assigns, until paid
14with 5% interest per year on that amount from the date the
15purchaser paid it. The amount and fact of such ineffective
16purchase shall be entered in the tax judgment, sale,
17redemption and forfeiture record opposite the property upon
18which the lien remains. No redemption shall be made without
19payment of this amount for the benefit of the purchaser, and no
20future sale of the property shall be made except subject to the
21lien of such purchaser. This section shall not apply to any
22purchase by any city, village or incorporated town in default
23of other bidders at any sale for delinquent special
24assessments.
25(Source: P.A. 84-1308; 88-455.)
 

 

 

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1    (35 ILCS 200/21-250)
2    Sec. 21-250. Certificate of purchase. The county clerk
3shall make out and deliver to the purchaser of any property
4sold under Section 21-205, or to the county if the lien is
5acquired pursuant to Section 21-90 and a certificate is
6requested by the county or its agent, a tax certificate of
7purchase countersigned by the collector, describing the
8property sold, the date of sale, the amount of taxes, special
9assessments, interest and cost for which they were sold and
10that payment of the sale price has been made. If any person
11becomes the purchaser of more than one property owned by one
12party or person, the purchaser may have the whole or one or
13more of them included in one certificate, but separate
14certificates shall be issued in all other cases. A tax
15certificate of purchase shall be assignable by endorsement. An
16assignment shall vest in the assignee or his or her legal
17representatives, all the right and title of the original
18purchaser.
19    If the tax certificate is lost or destroyed, the county
20clerk shall issue a duplicate certificate upon written request
21and a sworn affidavit by the tax sale purchaser, or his or her
22assignee, that the tax certificate is lost or destroyed. The
23county clerk shall cause a notation to be made in the tax sale
24and judgment book that a duplicate certificate has been
25issued, and redemption payments shall be made only to the
26holder of the duplicate certificate.

 

 

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1(Source: P.A. 88-455; 89-617, eff. 9-1-96.)
 
2    (35 ILCS 200/21-310)
3    Sec. 21-310. Sales in error.
4    (a) When, upon application of the county collector, the
5owner of the certificate of purchase, the holder of a 5% lien
6issued pursuant to Section 21-240, or a municipality which
7owns or has owned the property ordered sold, it appears to the
8satisfaction of the court which ordered the property sold that
9any of the following subsections are applicable, the court
10shall declare the sale to be a sale in error:
11        (1) the property was not subject to taxation, or all
12    or any part of the lien of taxes sold has become null and
13    void pursuant to Section 21-95 or unenforceable pursuant
14    to subsection (c) of Section 18-250 or subsection (b) of
15    Section 22-40; ,
16        (2) the taxes or special assessments had been paid
17    prior to the sale of the property; ,
18        (3) there is a double assessment; ,
19        (4) the description is void for uncertainty; ,
20        (5) the assessor, chief county assessment officer,
21    board of review, board of appeals, or other county
22    official has made an error material to the tax certificate
23    at issue (other than an error of judgment as to the value
24    of any property), provided, however, that a sale in error
25    may not be declared upon application of the owner of the

 

 

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1    certificate of purchase under this paragraph (5) if the
2    county collector provided notice in accordance with
3    Section 21-118 that the same property received a previous
4    sale in error on the same facts;
5        (5.5) the owner of the homestead property had tendered
6    timely and full payment to the county collector that the
7    owner reasonably believed was due and owing on the
8    homestead property, and the county collector did not apply
9    the payment to the homestead property; provided that this
10    provision applies only to homeowners, not their agents or
11    third-party payors; ,
12        (6) prior to the tax sale a voluntary or involuntary
13    petition was has been filed by or against the legal or
14    beneficial owner of the property requesting relief under
15    the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13, and
16    the bankruptcy case was open on the date the collector's
17    application for judgment was filed pursuant to Section
18    21-150 or 21-155 or the date of the tax sale;
19        (7) the property is owned by the United States, the
20    State of Illinois, a municipality, or a taxing district; ,
21    or
22        (8) the owner of the property is a reservist or
23    guardsperson who is granted an extension of his or her due
24    date under Sections 21-15, 21-20, and 21-25 of this Act.
25    (b) When, upon application of the owner of the certificate
26of purchase only, it appears to the satisfaction of the court

 

 

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1which ordered the property sold that any of the following
2subsections are applicable, the court shall declare the sale
3to be a sale in error:
4        (1) A voluntary or involuntary petition under the
5    provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
6    filed subsequent to the tax sale and prior to the issuance
7    of the tax deed, and the bankruptcy case was open on the
8    date the petition for a sale in error was filed.
9        (2) The improvements upon the property sold have been
10    substantially destroyed or rendered uninhabitable or
11    otherwise unfit for occupancy subsequent to the tax sale
12    and prior to the issuance of the tax deed; however, if the
13    court declares a sale in error under this paragraph (2),
14    the court may order the holder of the certificate of
15    purchase to assign the certificate to the county collector
16    if requested by the county collector. The county collector
17    may, upon request of the county, as trustee, or upon
18    request of a taxing district having an interest in the
19    taxes sold, further assign any certificate of purchase
20    received pursuant to this paragraph (2) to the county
21    acting as trustee for taxing districts pursuant to Section
22    21-90 of this Code or to the taxing district having an
23    interest in the taxes sold.
24        (3) There is an interest held by the United States in
25    the property sold which could not be extinguished by the
26    tax deed.

 

 

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1        (4) The real property contains a hazardous substance,
2    hazardous waste, or underground storage tank that would
3    require cleanup or other removal under any federal, State,
4    or local law, ordinance, or regulation, only if the tax
5    purchaser purchased the property without actual knowledge
6    of the hazardous substance, hazardous waste, or
7    underground storage tank. The presence of a grease trap on
8    the property is not grounds for a sale in error under this
9    paragraph (4). This paragraph (4) applies only if the
10    owner of the certificate of purchase has made application
11    for a sale in error at any time before the issuance of a
12    tax deed. If the court declares a sale in error under this
13    paragraph (4), the court may order the holder of the
14    certificate of purchase to assign the certificate to the
15    county collector if requested by the county collector. The
16    county collector may, upon request of the county, as
17    trustee, or upon request of a taxing district having an
18    interest in the taxes sold, further assign any certificate
19    of purchase received pursuant to this paragraph (4) to the
20    county acting as trustee for taxing districts pursuant to
21    Section 21-90 of this Code or to the taxing district
22    having an interest in the taxes sold.
23    Whenever a court declares a sale in error under this
24subsection (b), the State's attorney court shall promptly
25notify the county collector in writing. Every such declaration
26pursuant to any provision of this subsection (b) shall be made

 

 

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1within the proceeding in which the tax sale was authorized.
2    (c) When the county collector discovers, prior to the
3expiration of the period of redemption, that a tax sale should
4not have occurred for one or more of the reasons set forth in
5subdivision (a)(1), (a)(2), (a)(3), (a)(4), (a)(5.5), (a)(6),
6or (a)(7), or (a)(8) of this Section, the county collector
7shall notify the last known owner of the tax certificate of
8purchase by certified and regular mail, or other means
9reasonably calculated to provide actual notice, that the
10county collector intends to declare an administrative sale in
11error and of the reasons therefor, including documentation
12sufficient to establish the reason why the sale should not
13have occurred. The owner of the certificate of purchase may
14object in writing within 28 days after the date of the mailing
15by the county collector. If an objection is filed, the county
16collector shall not administratively declare a sale in error,
17but may apply to the circuit court for a sale in error as
18provided in subsection (a) of this Section. Thirty days
19following the receipt of notice by the last known owner of the
20certificate of purchase, or within a reasonable time
21thereafter, the county collector shall make a written
22declaration, based upon clear and convincing evidence, that
23the taxes were sold in error and shall deliver a copy thereof
24to the county clerk within 30 days after the date the
25declaration is made for entry in the tax judgment, sale,
26redemption, and forfeiture record pursuant to subsection (d)

 

 

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1of this Section. The county collector shall promptly notify
2the last known owner of the certificate of purchase of the
3declaration by regular mail and shall, except if the
4certificate was issued pursuant to a no-cash bid, promptly pay
5the amount of the tax sale, together with interest and costs as
6provided in Section 21-315, upon surrender of the original
7certificate of purchase.
8    (d) If a sale is declared to be a sale in error for any
9reason set forth in Section 22-35, Section 22-50, or
10subdivision (a)(5), (b)(2), or (b)(4) of this Section, the tax
11certificate shall be forfeited to the county as trustee
12pursuant to Section 21-90 of this Code, unless the county
13collector informs the county and the county clerk in writing
14that the tax certificate shall not be forfeited to the county
15as trustee. The , the county clerk shall make entry in the tax
16judgment, sale, redemption and forfeiture record, that the
17property was erroneously sold and that the tax certificate is
18forfeited to the county pursuant to Section 21-90, and the
19county collector shall, on demand of the owner of the
20certificate of purchase, refund the amount paid, except for
21the nonrefundable $80 fee paid, pursuant to Section 21-295,
22for each item purchased at the tax sale, pay any interest and
23costs as may be ordered under Sections 21-315 through 21-335,
24and cancel the certificate so far as it relates to the
25property. The county collector shall deduct from the accounts
26of the appropriate taxing bodies their pro rata amounts paid.

 

 

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1Alternatively, for sales in error declared under subsection
2(b)(2) or (b)(4), the county collector may request the circuit
3court to direct the county clerk to record any assignment of
4the tax certificate to or from the county collector without
5charging a fee for the assignment. The owner of the
6certificate of purchase shall receive all statutory refunds
7and payments. The county collector shall deduct costs and
8payments in the same manner as if a sale in error had occurred.
9    (e) Whenever the collector declares an administrative sale
10in error under this Section, the collector must send a copy of
11the declaration of the administrative sale in error, and
12documentation sufficient to establish the reason why the sale
13should not have occurred, to the government entity responsible
14for maintaining assessment books and property record cards for
15the subject property. That entity must review the
16documentation sent by the collector, make a determination as
17to whether an update to the assessment books or property
18record cards is necessary to prevent a recurrence of the sale
19in error, and update the assessment books or property record
20cards as appropriate.
21    (f) Whenever a court declares a sale in error under this
22Section, the State's attorney must send a copy of the
23application and order declaring the sale in error to the
24county collector, the county clerk, and the government entity
25responsible for maintaining the assessment books and property
26record cards for the subject property. The collector, the

 

 

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1county clerk, and the other government entity must each review
2the application and order sent by the State's attorney and
3make a determination as to whether an update to its respective
4records is necessary to prevent a recurrence of the sale in
5error, and update its records as appropriate.
6    The changes made to this Section by this amendatory Act of
7the 103rd General Assembly apply to matters concerning tax
8certificates issued on or after the effective date of this
9amendatory Act of the 103rd General Assembly.
10(Source: P.A. 100-890, eff. 1-1-19; 101-379, eff. 1-1-20;
11101-659, eff. 3-23-21.)
 
12    (35 ILCS 200/21-315)
13    Sec. 21-315. Refund of costs; interest on refund.
14    (a) If a sale in error under Section 21-310, 22-35, or
1522-50 is declared, the amount refunded shall also include all
16costs paid by the owner of the certificate of purchase or his
17or her assignor which were posted to the tax judgment, sale,
18redemption and forfeiture record, except that if the sale in
19error is declared under Section 22-50, in counties of
203,000,000 or more inhabitants the amount refunded shall not
21include the $100 fee paid in accordance with Section 21-330.
22    (b) In those cases which arise solely under grounds set
23forth in Section 21-310, the amount refunded shall also
24include interest on the refund of the amount paid for the
25certificate of purchase, except as otherwise provided in this

 

 

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1Section. Interest shall be awarded and paid to the tax
2purchaser at the rate of 1% per month from the date of sale to
3the date of payment, or in an amount equivalent to the penalty
4interest which would be recovered on a redemption at the time
5of payment pursuant to the order for sale in error, whichever
6is less. Interest shall not be paid when the sale in error is
7made pursuant to paragraph (2) or (4) of subsection (b) of
8Section 21-310, Section 22-35, Section 22-50, subdivision
9(a)(5), (b)(1), (b)(2), or (b)(4) of Section 21-310, any
10ground not enumerated in Section 21-310, or in any other case
11where the court determines that the tax purchaser had actual
12knowledge prior to the sale of the grounds on which the sale is
13declared to be erroneous.
14    (c) When the county collector files a petition for sale in
15error under Section 21-310 and mails a notice thereof by
16certified or registered mail to the last known owner of the
17certificate of purchase, any interest otherwise payable under
18this Section shall cease to accrue as of the date the petition
19is filed, unless the tax purchaser agrees to an order for sale
20in error upon the presentation of the petition to the court.
21Notices under this subsection may be mailed to the last known
22owner of the certificate of purchase. When the owner of the
23certificate of purchase contests the collector's petition
24solely to determine whether the grounds for sale in error are
25such as to support a claim for interest, the court may direct
26that the principal amount of the refund be paid to the owner of

 

 

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1the certificate of purchase forthwith. If the court thereafter
2determines that a claim for interest lies under this Section,
3it shall award such interest from the date of sale to the date
4the principal amount was paid. If the owner of the certificate
5of purchase files an objection to the county collector's
6intention to declare an administrative sale in error, as
7provided under subsection (c) of Section 21-310, and,
8thereafter, the county collector elects to apply to the
9circuit court for a sale in error under subsection (a) of
10Section 21-310, then, if the circuit court grants the county
11collector's application for a sale in error, the court may not
12award interest to the owner of the certificate of purchase for
13the period after the mailing date of the county collector's
14notice of intention to declare an administrative sale in
15error.
16(Source: P.A. 94-662, eff. 1-1-06.)
 
17    (35 ILCS 200/21-330)
18    Sec. 21-330. Fund for payment of interest. In all counties
19of less than 3,000,000 inhabitants, the county board, by
20resolution, may impose a fee for payment of interest and
21costs. Each person purchasing any property at a sale under
22this Code shall pay to the county collector, prior to the
23issuance of any certificate of purchase, a fee of up to $60 for
24each item purchased. Each person purchasing any property at a
25sale held under this Code in a county with 3,000,000 or more

 

 

SB1675 Enrolled- 38 -LRB103 28658 HLH 55039 b

1inhabitants shall pay to the county collector, prior to the
2issuance of any certificate of purchase, a fee of $100 for each
3item purchased. That amount shall be included in the price
4paid for the certificate of purchase and the amount required
5to redeem under Section 21-355.
6    All sums of money received under this Section shall be
7paid by the collector to the county treasurer of the county in
8which the property is situated for deposit into a special
9fund. It shall be the duty of the county treasurer, as trustee
10of the fund, to invest the principal and income of the fund
11from time to time, if not immediately required for payments
12under this Section, in investments as are authorized by
13Sections 3-10009 and 3-11002 of the Counties Code. The fund
14shall be held to pay interest and costs by the county treasurer
15as trustee of the fund. No payment shall be made from the fund
16except by order of the court declaring a sale in error under
17Section 21-310, 22-35, or 22-50 or by declaration of the
18county collector under subsection (c) of Section 21-310.
19Payments under this Section are subject to the provisions of
20subsection (a) of Section 21-315 concerning sales in error
21declared under Section 22-50 in counties of 3,000,000 or more
22inhabitants. Any moneys accumulated in the fund by the county
23treasurer in excess of (i) $100,000 in counties with 250,000
24or less inhabitants or (ii) $500,000 in counties with more
25than 250,000 inhabitants shall be paid each year prior to the
26commencement of the annual tax sale, first to satisfy any

 

 

SB1675 Enrolled- 39 -LRB103 28658 HLH 55039 b

1existing unpaid judgments entered pursuant to Section 21-295,
2and any funds remaining thereafter shall be paid to the
3general fund of the county.
4(Source: P.A. 100-1070, eff. 1-1-19.)
 
5    (35 ILCS 200/21-350)
6    Sec. 21-350. Period of redemption. Property sold under
7this Code may be redeemed at any time before the expiration of
82.5 2 years from the date of sale, except that:
9        (a) If on the date of sale the property is vacant
10    non-farm property or property containing an improvement
11    consisting of a structure or structures with 7 or more
12    residential units or that is commercial or industrial
13    property, it may be redeemed at any time before the
14    expiration of 1 year 6 months from the date of sale if the
15    property, at the time of sale, was for each of 2 or more
16    years delinquent or forfeited for all or part of the
17    general taxes due on the property.
18        (b) (Blank) If on the date of sale the property sold
19    was improved with a structure consisting of at least one
20    and not more than 6 dwelling units it may be redeemed at
21    any time on or before the expiration of 2 years and 6
22    months from the date of sale. If, however, the court that
23    ordered the property sold, upon the verified petition of
24    the holder of the certificate of purchase brought within 4
25    months from the date of sale, finds and declares that the

 

 

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1    structure on the property is abandoned, then the court may
2    order that the property may be redeemed at any time on or
3    before the expiration of 2 years from the date of sale.
4    Notice of the hearing on a petition to declare the
5    property abandoned shall be given to the owner or owners
6    of the property and to the person in whose name the taxes
7    were last assessed, by certified or registered mail sent
8    to their last known addresses at least 5 days before the
9    date of the hearing.
10        (c) If the period of redemption has been extended by
11    the certificate holder as provided in Section 21-385 or
12    Section 22-5, the property may be redeemed on or before
13    the extended redemption date. The changes made to this
14    Section by this amendatory Act of the 103rd General
15    Assembly apply to matters concerning tax certificates
16    issued on or after January 1, 2024.
17(Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
1886-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189;
1988-455.)
 
20    (35 ILCS 200/21-355)
21    Sec. 21-355. Amount of redemption. Any person desiring to
22redeem shall deposit an amount specified in this Section with
23the county clerk of the county in which the property is
24situated, in legal money of the United States, or by cashier's
25check, certified check, post office money order or money order

 

 

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1issued by a financial institution insured by an agency or
2instrumentality of the United States, payable to the county
3clerk of the proper county. The deposit shall be deemed timely
4only if actually received in person at the county clerk's
5office prior to the close of business as defined in Section
63-2007 of the Counties Code on or before the expiration of the
7period of redemption or by United States mail with a post
8office cancellation mark dated not less than one day prior to
9the expiration of the period of redemption. The deposit shall
10be in an amount equal to the total of the following:
11        (a) the certificate amount, which shall include all
12    tax principal, special assessments, interest and penalties
13    paid by the tax purchaser together with costs and fees of
14    sale and fees paid under Sections 21-295 and 21-315
15    through 21-335, except for the nonrefundable $80 fee paid,
16    pursuant to Section 21-295, for each item purchased at the
17    tax sale;
18        (b) the accrued penalty, computed through the date of
19    redemption as a percentage of the certificate amount, as
20    follows:
21            (1) if the redemption occurs on or before the
22        expiration of 6 months from the date of sale, the
23        certificate amount times the penalty bid at sale;
24            (2) if the redemption occurs after 6 months from
25        the date of sale, and on or before the expiration of 12
26        months from the date of sale, the certificate amount

 

 

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1        times 2 times the penalty bid at sale;
2            (3) if the redemption occurs after 12 months from
3        the date of sale and on or before the expiration of 18
4        months from the date of sale, the certificate amount
5        times 3 times the penalty bid at sale;
6            (4) if the redemption occurs after 18 months from
7        the date of sale and on or before the expiration of 24
8        months from the date of sale, the certificate amount
9        times 4 times the penalty bid at sale;
10            (5) if the redemption occurs after 24 months from
11        the date of sale and on or before the expiration of 30
12        months from the date of sale, the certificate amount
13        times 5 times the penalty bid at sale;
14            (6) if the redemption occurs after 30 months from
15        the date of sale and on or before the expiration of 36
16        months from the date of sale, the certificate amount
17        times 6 times the penalty bid at sale.
18        In the event that the property to be redeemed has been
19    purchased under Section 21-405 before January 1, 2024, the
20    penalty bid shall be 12% per penalty period as set forth in
21    subparagraphs (1) through (6) of this subsection (b). The
22    changes to this subdivision (b)(6) made by this amendatory
23    Act of the 91st General Assembly are not a new enactment,
24    but declaratory of existing law.
25        If the property to be redeemed is property with
26    respect to which a tax lien or certificate is acquired on

 

 

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1    or after January 1, 2024 by the county as trustee pursuant
2    to Section 21-90, the penalty bid is 0.75% and shall
3    accrue monthly instead of according to the penalty periods
4    established in subparagraphs (1) through (6) of this
5    subsection (b).
6        (c) The total of all taxes, special assessments,
7    accrued interest on those taxes and special assessments
8    and costs charged in connection with the payment of those
9    taxes or special assessments, except for the nonrefundable
10    $80 fee paid, pursuant to Section 21-295, for each item
11    purchased at the tax sale, which have been paid by the tax
12    certificate holder on or after the date those taxes or
13    special assessments became delinquent together with 12%
14    penalty on each amount so paid for each year or portion
15    thereof intervening between the date of that payment and
16    the date of redemption. In counties with less than
17    3,000,000 inhabitants, however, a tax certificate holder
18    may not pay all or part of an installment of a subsequent
19    tax or special assessment for any year, nor shall any
20    tender of such a payment be accepted, until after the
21    second or final installment of the subsequent tax or
22    special assessment has become delinquent or until after
23    the holder of the certificate of purchase has filed a
24    petition for a tax deed under Section 22.30. The person
25    redeeming shall also pay the amount of interest charged on
26    the subsequent tax or special assessment and paid as a

 

 

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1    penalty by the tax certificate holder. This amendatory Act
2    of 1995 applies to tax years beginning with the 1995
3    taxes, payable in 1996, and thereafter.
4        (d) Any amount paid to redeem a forfeiture occurring
5    before January 1, 2024 but after subsequent to the tax
6    sale together with 12% penalty thereon for each year or
7    portion thereof intervening between the date of the
8    forfeiture redemption and the date of redemption from the
9    sale.
10        (e) Any amount paid by the certificate holder for
11    redemption of a subsequently occurring tax sale, including
12    tax liens or certificates held by the county as trustee,
13    pursuant to Section 21-90.
14        (f) All fees paid to the county clerk under Section
15    22-5.
16        (g) All fees paid to the registrar of titles incident
17    to registering the tax certificate in compliance with the
18    Registered Titles (Torrens) Act.
19        (h) All fees paid to the circuit clerk and the
20    sheriff, a licensed or registered private detective, or
21    the coroner in connection with the filing of the petition
22    for tax deed and service of notices under Sections 22-15
23    through 22-30 and 22-40 in addition to (1) a fee of $35 if
24    a petition for tax deed has been filed, which fee shall be
25    posted to the tax judgement, sale, redemption, and
26    forfeiture record, to be paid to the purchaser or his or

 

 

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1    her assignee; (2) a fee of $4 if a notice under Section
2    22-5 has been filed, which fee shall be posted to the tax
3    judgment, sale, redemption, and forfeiture record, to be
4    paid to the purchaser or his or her assignee; (3) all costs
5    paid to record a lis pendens notice in connection with
6    filing a petition under this Code; and (4) if a petition
7    for tax deed has been filed, all fees up to $150 per
8    redemption paid to a registered or licensed title
9    insurance company or title insurance agent for a title
10    search to identify all owners, parties interested, and
11    occupants of the property, to be paid to the purchaser or
12    his or her assignee. The fees in (1) and (2) of this
13    paragraph (h) shall be exempt from the posting
14    requirements of Section 21-360. The costs incurred in
15    causing notices to be served by a licensed or registered
16    private detective under Section 22-15, may not exceed the
17    amount that the sheriff would be authorized by law to
18    charge if those notices had been served by the sheriff.
19        (i) All fees paid for publication of notice of the tax
20    sale in accordance with Section 22-20.
21        (j) All sums paid to any county, city, village or
22    incorporated town for reimbursement under Section 22-35.
23        (k) All costs and expenses of receivership under
24    Section 21-410, to the extent that these costs and
25    expenses exceed any income from the property in question,
26    if the costs and expenditures have been approved by the

 

 

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1    court appointing the receiver and a certified copy of the
2    order or approval is filed and posted by the certificate
3    holder with the county clerk. Only actual costs expended
4    may be posted on the tax judgment, sale, redemption and
5    forfeiture record.
6(Source: P.A. 101-659, eff. 3-23-21.)
 
7    (35 ILCS 200/21-370)
8    Sec. 21-370. Redemption of forfeited property. Except as
9otherwise provided in Section 21-375, any property forfeited
10to the county state may be redeemed or sold in the following
11manner:
12    When property has been forfeited for delinquent general
13taxes, the person desiring to redeem shall apply to the county
14clerk who shall order the county collector to receive from the
15person the amount of the forfeited general taxes, statutory
16costs, interest prior to forfeiture, printer's fees due
17thereon and, in addition, forfeiture interest at a rate of 12%
18per year or fraction thereof. Upon presentation of the county
19clerk's order to the county collector, the collector shall
20receive the amount due on account of forfeited general taxes
21and give the person duplicate receipts, setting forth a
22description of the property and amount received. One of the
23receipts shall be countersigned by the county clerk and, when
24so countersigned, shall be evidence of the redemption of the
25property. The receipt shall not be valid until it is

 

 

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1countersigned by the county clerk. The other receipt shall be
2filed by the county clerk in his or her office, and the clerk
3shall make a proper entry of the redemption of the property on
4the appropriate books in his or her office and charge the
5amount of the redemption to the county collector.
6    In counties with 3,000,000 or more inhabitants, when
7property has been forfeited because of the nonpayment of
8delinquent special assessments, the county clerk shall collect
9from the person desiring to redeem the amount due on the
10delinquent special assessment, together with the interest,
11costs and penalties fixed by law, and shall issue a receipt
12therefor setting forth a description of the property and the
13amount received. The receipt shall be evidence of the
14redemption of the property therein described. In addition, the
15city comptroller or other officer designated and authorized by
16the city council, board of trustees or other governing body of
17any municipal corporation which levied any special assessment
18shall have power to collect the amounts due on properties
19which have been forfeited, and the interest and penalties due
20thereon, based upon an estimate of the cost of redemption
21computed by the county clerk and at a rate to be fixed by the
22city council, board of trustees or other governing body as to
23the interest and penalties due thereon and shall issue a
24receipt therefor. The person receiving the receipt shall file
25with the county clerk the receipt of the municipal officer
26that such special assessments and interest and penalties have

 

 

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1been paid. Upon the presentation of the receipt the county
2clerk shall issue to the person a certificate of cancellation
3setting forth a description of the property, the special
4assessment warrant and installment, and the amount received by
5the municipal officer. The certificate of cancellation shall
6be evidence of the redemption of the property therein
7described. The city council, board of trustees, or other
8governing body may authorize the municipal officer to waive
9penalties for the first year in excess of 7%. The form of the
10receipt of redemption for filing with the county clerk shall
11be as prescribed by law.
12    In counties with less than 3,000,000 inhabitants, when
13property has been forfeited in whole or in part for the
14non-payment of delinquent special assessments, the person
15desiring to redeem shall apply to the municipal collector who
16shall receive the amount due on the delinquent special
17assessment, together with the interest, costs and penalties
18fixed by law, and issue a certificate therefor. The recipient
19shall file the certificate of the municipal collector that the
20special assessments and the costs, interest and penalties
21thereon have been paid with the county clerk. The municipal
22collector's certificate of payment shall be filed by the
23county clerk in his or her office and the clerk shall make a
24proper entry of the redemption on the books in his or her
25office.
26    This Section 21-370 does not apply to any forfeiture that

 

 

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1occurs on or after January 1, 2024.
2(Source: P.A. 87-669; 88-455.)
 
3    (35 ILCS 200/21-385)
4    Sec. 21-385. Extension of period of redemption.
5    (a) For any tax certificates held by a county pursuant to
6Section 21-90, the redemption period for each tax certificate
7shall be extended by operation of law until the date
8established by the county as the redemption deadline in a
9petition for tax deed filed under Section 22-30. The
10redemption deadline established in the petition shall be
11identified in the notices provided under Sections 22-10
12through 22-25 of this Code. After a redemption deadline is
13established in the petition for tax deed, the county may
14further extend the redemption deadline by filing with the
15county clerk of the county in which the property is located a
16written notice to that effect describing the property,
17identifying the certificate number, and specifying the
18extended period of redemption. Notwithstanding any expiration
19of a prior redemption period, all tax certificates forfeited
20to the county and held pursuant to Section 21-90 shall remain
21enforceable by the county or its assignee, and redemption
22shall be extended by operation of law until the date
23established by the county as the redemption deadline in a
24petition for tax deed filed under Section 22-30.
25    (b) Within 60 days of the date of assignment, assignees of

 

 

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1forfeited certificates under Section 21-90 or Section 21-145
2of this Code must file with the county clerk of the county in
3which the property is located a written notice describing the
4property, stating the date of the assignment, identifying the
5certificate number and specifying a deadline for redemption
6that is not later than 3 years from the date of assignment.
7Upon receiving the notice, the county clerk shall stamp the
8date of receipt upon the notice. If the notice is submitted as
9an electronic record, the county clerk shall acknowledge
10receipt of the record and shall provide confirmation in the
11same manner to the certificate holder. The confirmation from
12the county clerk shall include the date of receipt and shall
13serve as proof that the notice was filed with the county clerk.
14In no event shall a county clerk permit an assignee of
15forfeited certificates under Section 21-90 or Section 21-145
16of this Code to extend the period of redemption beyond 3 years
17from the date of assignment. If the redemption period expires
18and no petition for tax deed has been filed under Section
1922-30, the assigned tax certificate shall be forfeited to and
20held by the county pursuant to Section 21-90.
21    (c) Except for the county as trustee pursuant to Section
2221-90, the The purchaser or his or her assignee of property
23sold for nonpayment of general taxes or special assessments
24may extend the period of redemption at any time before the
25expiration of the original period of redemption, or thereafter
26prior to the expiration of any extended period of redemption,

 

 

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1but only for a period that which will expire not later than 3
2years from the date of sale, by filing with the county clerk of
3the county in which the property is located a written notice to
4that effect describing the property, stating the date of the
5sale and specifying the extended period of redemption. Upon
6receiving the notice, the county clerk shall stamp the date of
7receipt upon the notice. If the notice is submitted as an
8electronic record, the county clerk shall acknowledge receipt
9of the record and shall provide confirmation in the same
10manner to the certificate holder. The confirmation from the
11county clerk shall include the date of receipt and shall serve
12as proof that the notice was filed with the county clerk. The
13county clerk shall not be required to extend the period of
14redemption unless the purchaser or his or her assignee obtains
15this acknowledgement of delivery. If prior to the expiration
16of the period of redemption or extended period of redemption a
17petition for tax deed has been filed under Section 22-30, upon
18application of the petitioner, the court shall allow the
19purchaser or his or her assignee to extend the period of
20redemption after expiration of the original period or any
21extended period of redemption, provided that any extension
22allowed will expire not later than 3 years from the date of
23sale, unless the certificate has been assigned to the county
24collector by order of the court which ordered the property
25sold, in which case the period of redemption shall be extended
26for such period as may be designated by the holder of the

 

 

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1certificate, such period not to exceed 36 months from the date
2of the assignment to the collector. If the period of
3redemption is extended, the purchaser or his or her assignee
4must give the notices provided for in Section 22-10 at the
5specified times prior to the expiration of the extended period
6of redemption by causing a sheriff (or if he or she is
7disqualified, a coroner) of the county in which the property,
8or any part thereof, is located to serve the notices as
9provided in Sections 22-15 and 22-20. The notices may also be
10served as provided in Sections 22-15 and 22-20 by a special
11process server appointed by the court under Section 22-15 and
12as provided in Sections 22-15 and 22-20.
13    The changes made to this Section by this amendatory Act of
14the 103rd General Assembly apply to matters concerning tax
15certificates issued on or after January 1, 2024.
16(Source: P.A. 100-890, eff. 1-1-19; 100-975, eff. 8-19-18;
17101-81, eff. 7-12-19.)
 
18    (35 ILCS 200/21-400)
19    Sec. 21-400. Special assessments withdrawn or forfeited.
20    In counties with 3,000,000 or more inhabitants, the county
21clerk, upon request of the city comptroller or other municipal
22officer authorized by the city council or board of trustees of
23any city, village or incorporated town to make such request,
24shall issue to the city, village or incorporated town, a
25certificate of withdrawal or forfeiture countersigned by the

 

 

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1county collector for each property withdrawn or forfeited for
2non-payment of any special assessment. The certificate of
3withdrawal or forfeiture shall describe the property withdrawn
4or forfeited, the date of the withdrawal or forfeiture, and
5the amount of the special assessment, interest and costs.
6(Source: P.A. 76-2254; 88-455.)
 
7    (35 ILCS 200/21-405)
8    Sec. 21-405. Special assessments withdrawn or forfeited.
9    When property has been forfeited for delinquent general
10taxes or special assessments, a person desiring to purchase
11the property shall make application to the county clerk. The
12application shall be accompanied by a fee of $10 in counties
13with 3,000,000 or more inhabitants and $5 in counties with
14less than 3,000,000 inhabitants for each item on which
15application is made. The county clerk shall promptly send
16notice by registered or certified mail, return receipt
17requested, to the party in whose name the general taxes were
18last assessed or paid. The notice shall adequately describe
19the property, shall state the name and address of the party in
20whose name the general taxes were last assessed or paid, shall
21recite that application has been made to purchase the property
22for forfeited taxes or special assessments and that the
23property will be sold unless redemption is made within 30 days
24of the mailing of notice. For 30 days after the mailing, the
25property may be redeemed under Section 21-370.

 

 

SB1675 Enrolled- 54 -LRB103 28658 HLH 55039 b

1    If redemption is not made, the county clerk shall receive
2from the purchaser the amount due on forfeited special
3assessments, together with the interest, costs and penalties
4thereon fixed by law, and shall issue an order to the county
5collector directing him or her to receive from the purchaser
6the amount of the forfeited general taxes, together with the
7costs, interest, fees and forfeiture interest provided in
8Section 21-370. In the order, the county clerk shall recite
9the amounts received by him or her on account of forfeited
10special assessments and shall direct the county collector to
11issue a receipt in the form of a certificate of purchase. Upon
12presentation of the order of the county clerk, the county
13collector shall receive the amount due on account of forfeited
14general taxes, and shall issue a receipt therefor in the form
15of a certificate of purchase.
16    The certificate of purchase shall set forth a description
17of the property, and the amount paid by the purchaser on
18account of general taxes and special assessments, and shall be
19countersigned by the county clerk. When so countersigned, the
20certificate of purchase shall be evidence of the sale of the
21property and of the receipt by the county collector of the
22amounts ordered to be received by him or her by the county
23clerk on account of general taxes, and evidence of receipt by
24the county clerk of the amount received by him or her on
25account of forfeited special assessments. A certificate of
26purchase shall not be valid until it is countersigned by the

 

 

SB1675 Enrolled- 55 -LRB103 28658 HLH 55039 b

1county clerk. Upon countersigning the certificate, the county
2clerk shall make a proper entry of the sale of the property on
3the appropriate books, and charge the amount of the sale money
4of forfeited general taxes to the collector.
5    Property purchased under this Section shall be subject to
6redemption, notice, etc., the same as if sold under Section
721-110 through 21-120. Any special assessment which has been
8withdrawn from collection by the municipality levying it shall
9not be subject to sale, but the purchaser, prior to the entry
10of any order for the issuance of a tax deed based on a sale
11under this Section, shall pay to the officer entitled to
12receive the amount due on all the withdrawn special
13assessments. The purchaser may file his or her receipts with
14the county clerk and have them posted on the tax judgment,
15sale, redemption and forfeiture record at the same rate of
16penalty and in the same manner as in the case of payment of
17taxes and special assessments accruing after the sale, as
18provided in Section 21-355.
19    This Section does not apply to any application or
20forfeiture that occurs on or after January 1, 2024.
21(Source: P.A. 87-669; 88-455.)
 
22    (35 ILCS 200/21-430)
23    Sec. 21-430. Partial settlement. In the event an owner or
24party interested requests to make settlement on a part of the
25property sold to a municipality, withdrawn from collection or

 

 

SB1675 Enrolled- 56 -LRB103 28658 HLH 55039 b

1forfeited to the county State for the non-payment of special
2assessments, the municipal officer is hereby authorized to
3accept the pro rata amount of any or all installments of the
4special assessment. That amount shall be computed by the board
5of local improvements, or other board or officer levying the
6special assessment, together with interest, costs and
7penalties as provided by law.
8    A petition containing the computation shall then be
9presented by the municipality to the court wherein the
10original assessment was confirmed. The petition shall bear the
11same number and title as the original proceeding. At least 10
12days before the date set for the hearing of the petition,
13notices shall be sent by mail, postpaid, to each of the persons
14who last paid the general taxes on the property originally
15assessed. The notices shall contain the description of the
16property as originally assessed, as it is to be divided, and
17the division of the original assessment, or installments
18thereof, together with interest, costs and penalties, showing
19the amount to be charged against each part of the property of
20land so divided, the date when the petition is to be heard, and
21the date when objections thereto may be filed.
22    An affidavit by one of the members of the board of local
23improvements, or other board or officer computing the
24division, attesting to the mailing is prima facie evidence of
25a compliance with this Section. The court shall proceed to
26determine a fair and equitable division of the assessment, or

 

 

SB1675 Enrolled- 57 -LRB103 28658 HLH 55039 b

1any installment thereof, together with all interest, penalties
2and costs. The court shall order the cancellation of the
3certificate of sale, withdrawal or forfeiture on any part of
4the property if settlement is made within 10 days from the date
5of the court's order.
6    The county clerk may note on the certificate the partial
7cancellation and shall issue a certificate of cancellation on
8that part of the property and return the certificate to the
9municipality. Where a certificate of forfeiture or withdrawal
10has not been issued, the county clerk may accept the Receipt of
11Deposit for Redemption, issued by the municipal officer, as
12provided by law, and the clerk shall issue a certificate of
13cancellation on that part of the property. He or she shall make
14proper entry on his or her records showing the part of the
15property on which settlement has been made and the amount due
16on the balance.
17(Source: P.A. 83-358; 88-455.)
 
18    (35 ILCS 200/22-5)
19    Sec. 22-5. Notice of sale and redemption rights. In order
20to be entitled to a tax deed, within 4 months and 15 days after
21any sale held under this Code, the purchaser or his or her
22assignee, and the county for all forfeited certificates from
23the annual sale, shall deliver to the county clerk a notice to
24be given to the party in whose name the taxes are last assessed
25as shown by the most recent tax collector's warrant books, in

 

 

SB1675 Enrolled- 58 -LRB103 28658 HLH 55039 b

1at least 10 point type in the following form completely filled
2in:
3
TAKE NOTICE
4    County of ...............................................
5    Date Premises Sold or Forfeited ..........................
6    Certificate No. .........................................
7    Sold for General Taxes of (year) ........................
8    Sold for Special Assessment of (Municipality)
9    and special assessment number ...........................
10    Warrant No. ............... Inst. No. .................
11
THIS PROPERTY HAS BEEN SOLD FOR
12
DELINQUENT TAXES
13Property Address (as identified on the most recent tax bill,
14if available) Property located at .
15Legal Description or Property Index No. .....................
16.............................................................
17.............................................................
18    This notice is to advise you that the above property has
19been sold for delinquent taxes and that the period of
20redemption from the sale will expire on .....................
21    This notice is also to advise you that a petition may will
22be filed for a tax deed which will transfer title and the right
23to possession of the above-referenced this property
24("Property") if redemption is not made on or before the
25redemption deadline. .............................................................
26    To determine the redemption deadline and the total amount

 

 

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1you must pay to redeem the sold taxes, you must immediately
2contact the County Clerk at the address, phone number, or
3email address below. Check with the County Clerk for the exact
4amount you owe before redeeming. Payment must be made by
5certified check, cashier's check, money order, or in cash to
6the County Clerk.
7    At the date of this notice the total amount which you must
8pay in order to redeem the above property is ................
9
YOU ARE URGED TO REDEEM IMMEDIATELY TO
10
PREVENT LOSS OF PROPERTY
11    Property sold under the Property Tax Code may be redeemed
12by any owner or person holding an interest in the Property at
13any time before the following deadlines (based on property
14classification as of the Date of Sale):
15    You must redeem your taxes within one year of the Date of
16Sale for the following classifications:
17        (1) vacant non-farm property;
18        (2) property containing an improvement consisting of a
19    structure or structures with 7 or more residential units;
20    and
21        (3) commercial or industrial property.
22    You must redeem your taxes within 2 1/2 years of the Date
23of Sale for the following classifications:
24        (1) all residential property with less than 6 units;
25    and
26        (2) all other property not covered by the 1-year

 

 

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1    redemption period outlined above.
2    Redemption deadlines may have been extended by the
3certificate holder or pursuant to Illinois law. To confirm the
4redemption deadline, you must contact the County Clerk at the
5address, telephone number, or email address below. Redemption
6can be made at any time on or before .... by applying to the
7County Clerk of .... County, Illinois at the Office of the
8County Clerk in ...., Illinois. The address, telephone number,
9and email address for the County Clerk is as follows:
10    The above amount is subject to increase at 6 month
11intervals from the date of sale. Check with the county clerk as
12to the exact amount you owe before redeeming. Payment must be
13made by certified check, cashier's check, money order, or in
14cash.
15    For further information contact the County Clerk
16ADDRESS:............................
17TELEPHONE AND/OR EMAIL ADDRESS:..........................
18    For further information about the redemption deadline,
19redemption amount, or payment process, please contact the
20County Clerk.
 
21
...............................
22
Purchaser or Assignee
23
Dated (insert date).

 
24    Within 10 days after receipt of said notice, the county

 

 

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1clerk shall mail to the addresses supplied by the purchaser or
2assignee, by registered or certified mail, copies of said
3notice to the party in whose name the taxes are last assessed
4as shown by the most recent tax collector's warrant books.
5With the exception of a county or taxing district acquiring
6certificates pursuant to Section 21-90 and 21-260, all
7purchasers or assignees shall pay to the clerk postage plus
8the sum of $10. The clerk shall write or stamp the date of
9receiving the notices upon the copies of the notices, and
10retain one copy.
11    With the exception of forfeited tax liens or certificates
12held by the county pursuant to Section 21-90, all redemption
13periods shall begin on the date of sale. For forfeited tax
14liens or certificates held by the county pursuant to Section
1521-90, the county may cure any defect in a notice, or failure
16to send a notice as required by this Section, by delivering to
17the county clerk a notice to be given to the party in whose
18name the taxes are last assessed as shown by the most recent
19tax collector's warrant books. The redemption period begins on
20the date the county delivered the corrected notice to the
21clerk, if such extension is otherwise permitted by law.
22    The changes to this Section made by this amendatory Act of
23the 97th General Assembly apply only to tax sales that occur on
24or after the effective date of this amendatory Act of the 97th
25General Assembly.
26    The changes made to this Section by this amendatory Act of

 

 

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1the 103rd General Assembly apply to matters concerning tax
2certificates issued on or after the effective date of this
3amendatory Act of the 103rd General Assembly.
4(Source: P.A. 102-815, eff. 5-13-22.)
 
5    (35 ILCS 200/22-10)
6    Sec. 22-10. Notice of expiration of period of redemption.
7A purchaser or assignee shall not be entitled to a tax deed to
8the property sold unless, not less than 3 months nor more than
96 months prior to the expiration of the period of redemption,
10he or she gives notice of the sale and the date of expiration
11of the period of redemption to the owners, occupants, and
12parties interested in the property, including any mortgagee of
13record, as provided below. For counties or taxing districts
14holding certificates pursuant to Section 21-90, the date of
15expiration of the period of redemption shall be designated by
16the county or taxing district in its petition for tax deed and
17identified in the notice below, which shall be filed with the
18county clerk. the
19    The Notice to be given to the parties shall be in at least
2010-point 10 point type in the following form completely filled
21in:
22TAX DEED NO. .................... FILED ....................
23
TAKE NOTICE
24    County of ...............................................
25    Date Premises Sold or Forfeited ..........................

 

 

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1    Certificate No. ........................................
2    Sold or Forfeited for General Taxes of (year) ...........
3    Sold for Special Assessment of (Municipality)
4    and special assessment number ...........................
5    Warrant No. ................ Inst. No. .................
6
THIS PROPERTY HAS BEEN SOLD FOR
7
DELINQUENT TAXES
8Property Address (as identified on the most recent tax bill,
9if available) Property located at .
10Legal Description or Property Index No. .....................
11.............................................................
12.............................................................
13    This notice is to advise you that the above property has
14been sold for delinquent taxes and that the period of
15redemption from the sale will expire on .....................
16.............................................................
17    The amount to redeem is subject to increase at 6 month
18intervals from the date of sale and may be further increased if
19the purchaser at the tax sale or his or her assignee pays any
20subsequently accruing taxes or special assessments to redeem
21the property from subsequent forfeitures or tax sales. Check
22with the county clerk as to the exact amount you owe before
23redeeming.
24    This notice is also to advise you that a petition has been
25filed for a tax deed which will transfer title and the right to
26possession of this property if redemption is not made on or

 

 

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1before ......................................................
2    This matter is set for hearing in the Circuit Court of this
3county in ...., Illinois on .....
4    You may be present at this hearing but your right to redeem
5will already have expired at that time.
6
YOU ARE URGED TO REDEEM IMMEDIATELY
7
TO PREVENT LOSS OF PROPERTY
8    Redemption can be made at any time on or before .... by
9applying to the County Clerk of ...., County, Illinois at the
10Office of the County Clerk in ...., Illinois.
11    For further information contact the County Clerk
12ADDRESS:....................
13TELEPHONE AND/OR EMAIL ADDRESS:..................
 
14
..........................
15
Purchaser or Assignee.
16
Dated (insert date).

 
17    In counties with 3,000,000 or more inhabitants, the notice
18shall also state the address, room number, and time at which
19the matter is set for hearing.
20    The changes to this Section made by Public Act 97-557
21apply only to matters in which a petition for tax deed is filed
22on or after July 1, 2012 (the effective date of Public Act
2397-557).
24    The changes to this Section made by Public Act 102-1003

 

 

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1this amendatory Act of the 102nd General Assembly apply to
2matters in which a petition for tax deed is filed on or after
3May 27, 2022 (the effective date of Public Act 102-1003) this
4amendatory Act of the 102nd General Assembly. Failure of any
5party or any public official to comply with the changes made to
6this Section by Public Act 102-528 does not invalidate any tax
7deed issued prior to May 27, 2022 (the effective date of Public
8Act 102-1003) this amendatory Act of the 102nd General
9Assembly.
10    The changes made to this Section by this amendatory Act of
11the 103rd General Assembly apply to matters concerning tax
12certificates issued on or after the effective date of this
13amendatory Act of the 103rd General Assembly.
14(Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22;
15102-1003, eff. 5-27-22; revised 9-1-22.)
 
16    (35 ILCS 200/22-15)
17    Sec. 22-15. Service of notice. The purchaser or his or her
18assignee shall give the notice required by Section 22-10 by
19causing it to be published in a newspaper as set forth in
20Section 22-20. In addition, the notice shall be served upon
21owners who reside on any part of the subject property by
22leaving a copy of the notice with those owners personally. The
23notice must be served by a sheriff (or if he or she is
24disqualified, by a coroner) of the county in which the
25property, or any part thereof, is located or, except in Cook

 

 

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1County, by a person who is licensed or registered as a private
2detective under the Private Detective, Private Alarm, Private
3Security, Fingerprint Vendor, and Locksmith Act of 2004 upon
4owners who reside on any part of the property sold by leaving a
5copy of the notice with those owners personally.
6    In counties of 3,000,000 or more inhabitants, if the
7notice required by Section 22-10 is to be served by the
8sheriff, no sale in error may be declared pursuant to Section
922-50 or subparagraph (5) of subsection (a) of Section 21-310
10based upon the sheriff's failure to serve the notice in
11accordance with this Section unless the notice and service
12list for the first service attempt is delivered by the
13purchaser or assignee to the sheriff at least 5 months prior to
14the expiration of the period of redemption. Purchasers or
15assignees may request that the sheriff make additional service
16attempts to the same entities and locations, and the sheriff
17may make those additional attempts within the noticing period
18established in Section 22-10, but the sheriff's failure to
19make such additional service attempts is not grounds for a
20sale in error under Section 22-50 or subparagraph (5) of
21subsection (a) of Section 21-310.
22    In counties of 3,000,000 or more inhabitants, if the
23purchaser or assignee requests that the sheriff make an
24additional service attempt upon an entity or to a location
25that was not included on the service list for the first
26attempt, then the purchaser or assignee must deliver the

 

 

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1notice and service list for the additional service attempt to
2the sheriff at least 4 months before the expiration of the
3period of redemption. If the purchaser or assignee delivers
4the notice and service list for an additional service attempt
5upon an entity or to a location that was not included on the
6service list for the first attempt to the sheriff at least 4
7months before the expiration of the period of redemption, then
8the sheriff's failure to serve the notice in accordance with
9this Section may be grounds for a sale in error under Section
1022-50 but not under subparagraph (5) of subsection (a) of
11Section 21-310. If the purchaser or assignee fails to deliver
12the notice and service list for an additional service attempt
13upon an entity or to a location that was not included on the
14first service list to the sheriff at least 4 months prior to
15the expiration of the period of redemption, then the sheriff's
16failure to serve that additional notice in accordance with
17this Section is not grounds for a sale in error under either
18Section 22-50 or subparagraph (5) of subsection (a) of Section
1921-310.
20    In counties of 3,000,000 or more inhabitants where a
21taxing district is a petitioner for tax deed pursuant to
22Section 21-90, in lieu of service by the sheriff or coroner the
23notice may be served by a special process server appointed by
24the circuit court as provided in this Section. The taxing
25district may move prior to filing one or more petitions for tax
26deed for appointment of such a special process server. The

 

 

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1court, upon being satisfied that the person named in the
2motion is at least 18 years of age and is capable of serving
3notice as required under this Code, shall enter an order
4appointing such person as a special process server for a
5period of one year. The appointment may be renewed for
6successive periods of one year each by motion and order, and a
7copy of the original and any subsequent order shall be filed in
8each tax deed case in which a notice is served by the appointed
9person. Delivery of the notice to and service of the notice by
10the special process server shall have the same force and
11effect as its delivery to and service by the sheriff or
12coroner.
13    The same form of notice shall also be served, in the manner
14set forth under Sections 2-203, 2-204, 2-205, 2-205.1, and
152-211 of the Code of Civil Procedure, upon all other owners and
16parties interested in the property, if upon diligent inquiry
17they can be found in the county, and upon the occupants of the
18property.
19    If the property sold has more than 4 dwellings or other
20rental units, and has a managing agent or party who collects
21rents, that person shall be deemed the occupant and shall be
22served with notice instead of the occupants of the individual
23units. If the property has no dwellings or rental units, but
24economic or recreational activities are carried on therein,
25the person directing such activities shall be deemed the
26occupant. Holders of rights of entry and possibilities of

 

 

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1reverter shall not be deemed parties interested in the
2property.
3    When a party interested in the property is a trustee,
4notice served upon the trustee shall be deemed to have been
5served upon any beneficiary or note holder thereunder unless
6the holder of the note is disclosed of record.
7    When a judgment is a lien upon the property sold, the
8holder of the lien shall be served with notice if the name of
9the judgment debtor as shown in the transcript, certified copy
10or memorandum of judgment filed of record is identical, as to
11given name and surname, with the name of the party interested
12as it appears of record.
13    If any owner or party interested, upon diligent inquiry
14and effort, cannot be found or served with notice in the county
15as provided in this Section, and the person in actual
16occupancy and possession is tenant to, or in possession under
17the owners or the parties interested in the property, then
18service of notice upon the tenant, occupant or person in
19possession shall be deemed service upon the owners or parties
20interested.
21    If any owner or party interested, upon diligent inquiry
22and effort cannot be found or served with notice in the county,
23then the person making the service shall cause a copy of the
24notice to be sent by registered or certified mail, return
25receipt requested, to that party at his or her residence, if
26ascertainable.

 

 

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1    The changes to this Section made by Public Act 95-477
2apply only to matters in which a petition for tax deed is filed
3on or after June 1, 2008 (the effective date of Public Act
495-477).
5(Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08;
695-876, eff. 8-21-08.)
 
7    (35 ILCS 200/22-25)
8    Sec. 22-25. Mailed notice. In addition to the notice
9required to be served not less than one month nor more than 6
10months prior to the expiration of the period of redemption,
11the purchaser or his or her assignee shall prepare and deliver
12to the clerk of the Circuit Court of the county in which the
13property is located, not more than 6 months and not less than 3
14months 111 days prior to the expiration of the period of
15redemption, the notice provided for in this Section, together
16with the statutory costs for mailing the notice by certified
17mail, return receipt requested. The form of notice to be
18mailed by the clerk shall be identical in form to that provided
19by Section 22-10 for service upon owners residing upon the
20property sold, except that it shall bear the signature of the
21clerk instead of the name of the purchaser or assignee and
22shall designate the parties to whom it is to be mailed. The
23clerk may furnish the form. The clerk shall mail the notices
24delivered to him or her by certified mail, return receipt
25requested, not less than 3 months prior to the expiration of

 

 

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1the period of redemption. The certificate of the clerk that he
2or she has mailed the notices, together with the return
3receipts, shall be filed in and made a part of the court
4record. The notices shall be mailed to the owners of the
5property at their last known addresses, and to those persons
6who are entitled to service of notice as occupants.
7    The changes to this Section made by Public Act 97-557 this
8amendatory Act of the 97th General Assembly shall be construed
9as being declaratory of existing law and not as a new
10enactment.
11    The changes to this Section made by Public Act 102-1003
12this amendatory Act of the 102nd General Assembly apply to
13matters in which a petition for tax deed is filed on or after
14May 27, 2022 (the effective date of Public Act 102-1003) this
15amendatory Act of the 102nd General Assembly. Failure of any
16party or any public official to comply with the changes made to
17this Section by Public Act 102-528 does not invalidate any tax
18deed issued prior to May 27, 2022 (the effective date of Public
19Act 102-1003) this amendatory Act of the 102nd General
20Assembly.
21(Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22;
22102-1003, eff. 5-27-22; revised 8-12-22.)
 
23    (35 ILCS 200/22-30)
24    Sec. 22-30. Petition for deed. At any time within 6 months
25but not less than 3 months prior to the expiration of the

 

 

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1redemption period for property sold pursuant to judgment and
2order of sale under Sections 21-110 through 21-120 or 21-260
3or otherwise acquired by the county pursuant to Section 21-90,
4the purchaser, or the agent pursuant to Section 21-90, or his
5or her assignee may file a petition in the circuit court in the
6same proceeding in which the judgment and order of sale were
7entered, asking that the court direct the county clerk to
8issue a tax deed if the property is not redeemed from the sale.
9The petition shall be accompanied by the statutory filing fee.
10    Notice of filing the petition and a date for redemption,
11after which the date on which the petitioner intends to apply
12for an order to issue a tax on the petition that a deed if the
13taxes are not be issued if the property is not redeemed, shall
14be given to occupants, owners and persons interested in the
15property as part of the notice provided in Sections 22-10
16through 22-25, except that only one publication is required.
17The county clerk shall be notified of the filing of the
18petition and any person owning or interested in the property
19may, if he or she desires, appear in the proceeding.
20    The changes to this Section made by this amendatory Act of
21the 95th General Assembly apply only to matters in which a
22petition for tax deed is filed on or after the effective date
23of this amendatory Act of the 95th General Assembly.
24(Source: P.A. 95-477, eff. 6-1-08.)
 
25    (35 ILCS 200/22-35)

 

 

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1    Sec. 22-35. Reimbursement of a county or municipality
2before issuance of tax deed. Except in any proceeding in which
3the tax purchaser is a county acting as a trustee for taxing
4districts as provided in Section 21-90, an order for the
5issuance of a tax deed under this Code shall not be entered
6affecting the title to or interest in any property in which a
7county, city, village or incorporated town has an interest
8under the police and welfare power by advancements made from
9public funds, until the purchaser or assignee makes
10reimbursement to the county, city, village or incorporated
11town of the money so advanced or the county, city, village, or
12town waives its lien on the property for the money so advanced.
13In However, in lieu of reimbursing the county, city, village,
14or town for any advancement of money that have not been waived
15reimbursement or waiver, the purchaser or his or her assignee
16may make application for and the court shall order that the tax
17purchase be set aside as a sale in error. However, a A sale in
18error may not be granted under this Section if:
19        (1) the lien has been released, satisfied, discharged,
20    or waived; or
21        (2) the following conditions apply:
22            (A) the county, city, village, or town does not
23        agree to release, discharge, or waive the lien;
24            (B) the aggregate total of all such liens recorded
25        against the property by the county, city, village, or
26        town is less than $5,000; and

 

 

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1            (C) the lien or liens secure money advanced by the
2        county, city, village, or town to abate conditions on
3        the property that are in violation of Section 11-20-7,
4        Section 11-20-12, or Section 11-20-13 of the Illinois
5        Municipal Code or any other applicable codes or
6        ordinances adopted by a county, city, village or town
7        pursuant to its emergency authority to abate neglected
8        weeds, grass, trees, bushes, garbage, debris, or
9        graffiti from property.
10    A filing or appearance fee shall not be required of a
11county, city, village or incorporated town seeking to enforce
12its claim under this Section in a tax deed proceeding.
13(Source: P.A. 101-379, eff. 1-1-20.)
 
14    (35 ILCS 200/22-40)
15    Sec. 22-40. Issuance of deed; possession.
16    (a) To obtain an order for issuance of tax deed, the
17petitioner must provide sufficient evidence that: If the
18        (1) the redemption period has expired expires and the
19    property has not been redeemed; and
20        (2) all taxes and special assessments which became due
21    and payable subsequent to the sale have been paid, unless
22    the county or its agent, as trustee pursuant to Section
23    21-90, is the petitioner; and
24        (3) all forfeitures and sales which occur subsequent
25    to the sale are paid or redeemed, unless the county or its

 

 

SB1675 Enrolled- 75 -LRB103 28658 HLH 55039 b

1    agent, as trustee pursuant to Section 21-90, is the
2    petitioner; have been redeemed and
3        (4) the notices required by law have been given, and
4    all advancements of public funds under the police power
5    made by a county, city, village or town under Section
6    22-35 have been paid; and
7        (5) the petitioner has complied with all the
8    provisions of law entitling him or her to a deed.
9    Upon receipt of sufficient evidence of the requirements
10under this subsection (a), the court shall find that the
11petitioner complied with those requirements and shall enter an
12order directing the county clerk, on the production of the tax
13certificate and a certified copy of the order, to issue to the
14purchaser or its assignee a tax deed. , the court shall so find
15and shall enter an order directing the county clerk on the
16production of the certificate of purchase and a certified copy
17of the order, to issue to the purchaser or his or her assignee
18a tax deed. The court shall insist on strict compliance with
19Section 22-10 through 22-25. Prior to the entry of an order
20directing the issuance of a tax deed, the petitioner shall
21furnish the court with a report of proceedings of the evidence
22received on the application for tax deed and the report of
23proceedings shall be filed and made a part of the court record.
24    (b) Except as provided in subsection (e), if If taxes for
25years prior to the year or years sold are or become delinquent
26subsequent to the date of sale, the court shall find that the

 

 

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1lien of those delinquent taxes has been or will be merged into
2the tax deed grantee's title if the court determines that the
3tax deed grantee or any prior holder of the certificate of
4purchase, or any person or entity under common ownership or
5control with any such grantee or prior holder of the
6certificate of purchase, was at no time the holder of any
7certificate of purchase for the years sought to be merged. If
8delinquent taxes are merged into the tax deed pursuant to this
9subsection, the court shall enter an order declaring which
10specific taxes have been or will be merged into the tax deed
11title and directing the county treasurer and county clerk to
12reflect that declaration in the warrant and judgment records;
13provided, that no such order shall be effective until a tax
14deed has been issued and timely recorded. Nothing contained in
15this Section shall relieve any owner liable for delinquent
16property taxes under this Code from the payment of the taxes
17that have been merged into the title upon issuance of the tax
18deed.
19    (c) The county clerk is entitled to a fee of $10 in
20counties of 3,000,000 or more inhabitants and $5 in counties
21with less than 3,000,000 inhabitants for the issuance of the
22tax deed, with the exception of deeds issued to the county
23pursuant to its authority under Section 21-90. The clerk may
24not include in a tax deed more than one property as listed,
25assessed and sold in one description, except in cases where
26several properties are owned by one person.

 

 

SB1675 Enrolled- 77 -LRB103 28658 HLH 55039 b

1    Upon application the court shall, enter an order to place
2the tax deed grantee or the grantee's successor in interest in
3possession of the property and may enter orders and grant
4relief as may be necessary or desirable to maintain the
5grantee or the grantee's successor in interest in possession.
6    (d) The court shall retain jurisdiction to enter orders
7pursuant to subsections (b) and (c) of this Section. This
8amendatory Act of the 92nd General Assembly and this
9amendatory Act of the 95th General Assembly shall be construed
10as being declarative of existing law and not as a new
11enactment.
12    (e) Prior to the issuance of any tax deed under this
13Section, the petitioner must redeem all taxes and special
14assessments on the property that are subject to a pending tax
15petition filed by a county or its assignee pursuant to Section
1621-90.
17    (f) If, for any reason, a purchaser fails to obtain an
18order for tax deed within the required time period and no sale
19in error was granted or redemption paid, then the certificate
20shall be forfeited to the county, as trustee, pursuant to
21Section 21-90.
22(Source: P.A. 98-1162, eff. 6-1-15.)
 
23    (35 ILCS 200/22-60)
24    Sec. 22-60. Contents of deed; recording. Every tax deed
25shall contain the full names and the true post office address

 

 

SB1675 Enrolled- 78 -LRB103 28658 HLH 55039 b

1and residence of grantee. A county receiving a tax deed
2pursuant to Section 21-90 may designate a specific county
3agency to be named as the deed grantee. It shall not be of any
4force or effect, and the recipient shall not take title to the
5property, until after the deed it has been recorded in the
6office of the recorder.
7(Source: P.A. 83-358; 88-455.)