Rep. Kam Buckner

Filed: 5/10/2023

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 1675

2    AMENDMENT NO. ______. Amend Senate Bill 1675 by replacing
3everything after the enacting clause with the following:
 
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),

 

 

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1or on his or her own initiative, subject to the limitations of
2Sections 9-265 and 9-270, to assess properties which may have
3been omitted from assessments for the current year and not
4more than 3 years prior to the current year for which the
5property was liable to be taxed, and for which the tax has not
6been paid, but only on notice and an opportunity to be heard in
7the manner and form required by law, and shall enter the
8assessments upon the assessment books. Any notice shall
9include (i) a request that a person receiving the notice who is
10not the current taxpayer contact the office of the county
11assessor and explain that the person is not the current
12taxpayer, which contact may be made on the telephone, in
13writing, or in person upon receipt of the notice, and (ii) the
14name, address, and telephone number of the appropriate
15personnel in the office of the county assessor to whom the
16response should be made. Any time period for the review of an
17omitted assessment included in the notice shall be consistent
18with the time period established by the assessor in accordance
19with subsection (a) of Section 12-55. No charge for tax of
20previous years shall be made against any property if (1) the
21assessor failed to notify the board of review of the omitted
22assessment in accordance with subsection (a-1) of this
23Section; (2) the property was last assessed as unimproved, the
24owner of such property gave notice of subsequent improvements
25and requested a reassessment as required by Section 9-180, and
26reassessment of the property was not made within the 16-month

 

 

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116 month period immediately following the receipt of that
2notice; (3) the owner of the property gave notice as required
3by Section 9-265; (4) the assessor received a building permit
4for the property evidencing that new construction had occurred
5or was occurring on the property but failed to list the
6improvement on the tax rolls; (5) the assessor received a plat
7map, plat of survey, ALTA survey, mortgage survey, or other
8similar document containing the omitted property but failed to
9list the improvement on the tax rolls; (6) the assessor
10received a real estate transfer declaration indicating a sale
11from an exempt property owner to a non-exempt property owner
12but failed to list the property on the tax rolls; or (7) the
13property was the subject of an assessment appeal before the
14assessor or the board of review that had included the intended
15omitted property as part of the assessment appeal and provided
16evidence of its market value.
17    (a-1) After providing notice and an opportunity to be
18heard as required by subsection (a) of this Section, the
19assessor shall render a decision on the omitted assessment,
20whether or not the omitted assessment was contested, and shall
21mail a notice of the decision to the taxpayer of record or to
22the party that contested the omitted assessment. The notice of
23decision shall contain a statement that the decision may be
24appealed to the board of review. The decision and all evidence
25used in the decision shall be transmitted by the assessor to
26the board of review on or before the dates specified in

 

 

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1accordance with Section 16-110.
2    (b) Any taxes based on the omitted assessment of a
3property pursuant to Sections 9-260 through 9-270 and Sections
416-135 and 16-140 shall be prepared and mailed at the same time
5as the estimated first installment property tax bill for the
6preceding year (as described in Section 21-30) is prepared and
7mailed. The omitted assessment tax bill is not due until the
8date on which the second installment property tax bill for the
9preceding year becomes due. The omitted assessment tax bill
10shall be deemed delinquent and shall bear interest beginning
11on the day after the due date of the second installment (as
12described in Section 21-25). In counties with 3,000,000 or
13more inhabitants, any Any taxes for omitted assessments for a
14tax year before tax year 2023 that are deemed delinquent after
15the due date of the second installment tax bill shall bear
16interest at the rate of 1.5% per month, or portion thereof,
17until paid or forfeited (as described in Section 21-25). In
18counties with 3,000,000 or more inhabitants, any taxes for
19omitted assessments for tax year 2023 or thereafter that are
20deemed delinquent after the due date of the second installment
21tax bill shall bear interest at the rate of 0.75% per month, or
22portion thereof, until paid or forfeited (as described in
23Section 21-25).
24    (c) The assessor shall have no power to change the
25assessment or alter the assessment books in any other manner
26or for any other purpose so as to change or affect the taxes in

 

 

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1that year, except as ordered by the board of appeals (until the
2first Monday in December 1998 and the board of review
3beginning the first Monday in December 1998 and thereafter).
4The county assessor shall make all changes and corrections
5ordered by the board of appeals (until the first Monday in
6December 1998 and the board of review beginning the first
7Monday in December 1998 and thereafter). The county assessor
8may for the purpose of revision by the board of appeals (until
9the first Monday in December 1998 and the board of review
10beginning the first Monday in December 1998 and thereafter)
11certify the assessment books for any town or taxing district
12after or when such books are completed.
13(Source: P.A. 96-1553, eff. 3-10-11.)
 
14    (35 ILCS 200/18-250)
15    Sec. 18-250. Additions to forfeited taxes and unpaid
16special assessments; fee for estimate.
17    (a) When any property has been forfeited for taxes or
18special assessments, the clerk shall compute the amount of
19back taxes and special assessments, interest, statutory costs,
20and printer's fees remaining due, with one year's interest on
21all taxes forfeited, and enter them upon the collector's books
22as separate items. Except as otherwise provided in Section
2321-375, the aggregate so computed shall be collected in the
24same manner as the taxes on other property for that year. The
25county clerk shall examine the forfeitures, and strike all

 

 

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1errors and make corrections as necessary. For counties with
2fewer than 3,000,000 inhabitants, interest Interest added to
3forfeitures under this Section shall be at the rate of 12% per
4year. For counties with 3,000,000 or more inhabitants,
5interest added to forfeitures under this Section shall accrue
6at the rate of (i) 12% per year if the forfeiture is for a tax
7year before tax year 2023 or (ii) 0.75% per month, or portion
8thereof, if the forfeiture is for tax year 2023 or any tax year
9thereafter.
10    (b) In counties with 3,000,000 or more inhabitants, taxes
11first extended for prior years, or previously extended for
12prior years for which application for judgment and order of
13sale is not already pending, shall be added to the tax of the
14current year, with interest and costs as provided by law.
15Forfeitures shall not be so added, but they shall remain a lien
16on the property upon which they were charged until paid or sold
17as provided by law. There shall be added to such forfeitures
18annually the same interest as would be added if forfeited
19annually, until paid or sold, and the addition of each year's
20interest shall be considered a separate forfeiture.
21Forfeitures may be redeemed in the manner provided in Section
2221-370 or 21-375. Taxes and special assessments for which
23application for judgment and order of sale is pending, or
24entered but not enforced for any reason, shall not be added to
25the tax for the current year. However, if the taxes and special
26assessments remain unpaid, the property, shall be advertised

 

 

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1and sold under judgments and orders of sale to be entered in
2pending applications, or already entered in prior
3applications, including judgments and orders of sale under
4which the purchaser fails to complete his or her purchase.
5    (c) In counties with 3,000,000 or more inhabitants, on or
6before January 1, 2001 and during each year thereafter, the
7county clerk shall compute the amount of taxes on each
8property that remain due or forfeited for any year prior to the
9current year and have not become subject to Sections 20-180
10through 20-190, and the clerk shall enter the same upon the
11collector's warrant books of the current and all following
12years as separate items in a suitable column. The county clerk
13shall examine the collector's warrant books and the Tax
14Judgment, Sale, Redemption and Forfeiture records for the
15appropriate years and may take any other actions as the clerk
16finds to be necessary or convenient in order to comply with
17this subsection. On and after January 1, 2001, any taxes for
18any year remaining due or forfeited against real property in
19such county not entered on the current collector's warrant
20books shall be deemed uncollectible and void, but shall not be
21subject to the posting or other requirements of Sections
2220-180 through 20-190.
23    (d) In counties with 100,000 or more inhabitants, the
24county clerk shall, when making the annual collector's books,
25in a suitable column, insert and designate previous
26forfeitures of general taxes by the word "forfeiture", to be

 

 

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1stamped opposite each property forfeited at the last previous
2tax sale for general taxes and not redeemed or purchased
3previous to the completion of the collector's books. The
4collectors of general taxes shall stamp upon all bills
5rendered and receipts given the information on the collector's
6books regarding forfeiture of general taxes, and the stamped
7notation shall also refer the recipient to the county clerk
8for full information. The county clerk shall be allowed to
9collect from the person requesting an estimate of costs of
10redemption of a forfeited property, the fee provided by law.
11(Source: P.A. 91-668, eff. 12-22-99.)
 
12    (35 ILCS 200/21-15)
13    Sec. 21-15. General tax due dates; default by mortgage
14lender. Except as otherwise provided in this Section or
15Section 21-40, all property upon which the first installment
16of taxes remains unpaid on the later of (i) June 1 or (ii) the
17day after the date specified on the real estate tax bill as the
18first installment due date annually shall be deemed delinquent
19and shall bear interest after that date. For property located
20in a county with fewer than 3,000,000 inhabitants, the unpaid
21taxes shall bear interest at the rate of 1 1/2% per month or
22portion thereof. For property located in a county with
233,000,000 or more inhabitants, the unpaid taxes shall bear
24interest at the rate of (i) 1.5% per month, or portion thereof,
25if the unpaid taxes are for a tax year before 2023 or (ii)

 

 

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10.75% per month, or portion thereof, if the unpaid taxes are
2for tax year 2023 or any tax year thereafter. Except as
3otherwise provided in this Section or Section 21-40, all
4property upon which the second installment of taxes remains
5due and unpaid on the later of (i) September 1 or (ii) the day
6after the date specified on the real estate tax bill as the
7second installment due date, annually, shall be deemed
8delinquent and shall bear interest after that date at the same
9interest rate. Notwithstanding any other provision of law, in
10counties with fewer than 3,000,000 inhabitants, if a taxpayer
11owes an arrearage of taxes due to an administrative error, and
12if the county collector sends a separate bill for that
13arrearage as provided in Section 14-41, then any part of the
14arrearage of taxes that remains unpaid on the day after the due
15date specified on that tax bill shall be deemed delinquent and
16shall bear interest after that date at the rate of 1 1/2% per
17month or portion thereof. Notwithstanding any other provision
18of law, in counties with 3,000,000 or more inhabitants, if a
19taxpayer owes an arrearage of taxes due to an administrative
20error, and if the county collector sends a separate bill for
21that arrearage as provided in Section 14-41, then any part of
22the arrearage of taxes that remains unpaid on the day after the
23due date specified on that tax bill shall be deemed delinquent
24and shall bear interest after that date at the rate of (i) 1
251/2% per month, or portion thereof, if the arrearage is for a
26tax year before tax year 2023 or (ii) 0.75% per month, or

 

 

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1portion thereof, if the arrearage is for tax year 2023 or any
2tax year thereafter. All interest collected shall be paid into
3the general fund of the county. Payment received by mail and
4postmarked on or before the required due date is not
5delinquent.
6    Property not subject to the interest charge in Section
79-260 or Section 9-265 shall also not be subject to the
8interest charge imposed by this Section until such time as the
9owner of the property receives actual notice of and is billed
10for the principal amount of back taxes due and owing.
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 from active duty. 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    Notwithstanding any other provision of law, when any
8unpaid taxes become delinquent under this Section through the
9fault of the mortgage lender, (i) the interest assessed under
10this Section for delinquent taxes shall be charged against the
11mortgage lender and not the mortgagor and (ii) the mortgage
12lender shall pay the taxes, redeem the property and take all
13necessary steps to remove any liens accruing against the
14property because of the delinquency. In the event that more
15than one entity meets the definition of mortgage lender with
16respect to any mortgage, the interest shall be assessed
17against the mortgage lender responsible for servicing the
18mortgage. Unpaid taxes shall be deemed delinquent through the
19fault of the mortgage lender only if: (a) the mortgage lender
20has received all payments due the mortgage lender for the
21property being taxed under the written terms of the mortgage
22or promissory note secured by the mortgage, (b) the mortgage
23lender holds funds in escrow to pay the taxes, and (c) the
24funds are sufficient to pay the taxes after deducting all
25amounts reasonably anticipated to become due for all hazard
26insurance premiums and mortgage insurance premiums and any

 

 

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1other assessments to be paid from the escrow under the terms of
2the mortgage. For purposes of this Section, an amount is
3reasonably anticipated to become due if it is payable within
412 months from the time of determining the sufficiency of
5funds held in escrow. Unpaid taxes shall not be deemed
6delinquent through the fault of the mortgage lender if the
7mortgage lender was directed in writing by the mortgagor not
8to pay the property taxes, or if the failure to pay the taxes
9when due resulted from inadequate or inaccurate parcel
10information provided by the mortgagor, a title or abstract
11company, or by the agency or unit of government assessing the
12tax.
13(Source: P.A. 97-944, eff. 8-10-12; 98-286, eff. 1-1-14.)
 
14    (35 ILCS 200/21-25)
15    Sec. 21-25. Due dates; accelerated billing in counties of
163,000,000 or more. Except as hereinafter provided and as
17provided in Section 21-40, in counties with 3,000,000 or more
18inhabitants in which the accelerated method of billing and
19paying taxes provided for in Section 21-30 is in effect, the
20estimated first installment of unpaid taxes shall be deemed
21delinquent and shall bear interest after March 1 and until
22paid or forfeited at the rate of (i) 1 1/2% per month or
23portion thereof if the unpaid taxes are for a tax year before
242023 or (ii) 0.75% per month, or portion thereof, if the unpaid
25taxes are for tax year 2023 or any tax year thereafter until

 

 

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1paid or forfeited. For tax year 2010, the estimated first
2installment of unpaid taxes shall be deemed delinquent and
3shall bear interest after April 1 at the rate of 1.5% per month
4or portion thereof until paid or forfeited. For tax year 2022,
5the estimated first installment of unpaid taxes shall be
6deemed delinquent and shall bear interest after April 1, 2023
7at the rate of 1.5% per month or portion thereof until paid or
8forfeited. For all tax years, the second installment of unpaid
9taxes shall be deemed delinquent and shall bear interest after
10August 1 annually at the same interest rate until paid or
11forfeited. Notwithstanding any other provision of law, 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 unpaid taxes are for
19a tax year before 2023 or (ii) 0.75% per month, or portion
20thereof, if the unpaid taxes are for tax year 2023 or any tax
21year thereafter.
22    If the county board elects by ordinance adopted prior to
23July 1 of a levy year to provide for taxes to be paid in 4
24installments, each installment for that levy year and each
25subsequent year shall be deemed delinquent and shall begin to
26bear interest 30 days after the date specified by the

 

 

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1ordinance for mailing bills, at the rate of 1 1/2% per month,
2or portion thereof, until paid or forfeited. If the unpaid
3taxes are for a tax year before 2023, then interest shall
4accrue at the rate of 1.5% per month, or portion thereof, until
5paid or forfeited. If the unpaid taxes are for tax year 2023 or
6any tax year thereafter, then interest shall accrue at the
7rate of 0.75% per month, or portion thereof, until paid or
8forfeited.
9    Payment received by mail and postmarked on or before the
10required due date is not delinquent.
11    Taxes levied on homestead property in which a member of
12the National Guard or reserves of the armed forces of the
13United States who was called to active duty on or after August
141, 1990, and who has an ownership interest, shall not be deemed
15delinquent and no interest shall accrue or be charged as a
16penalty on such taxes due and payable in 1991 or 1992 until one
17year after that member returns to civilian status.
18    If an Illinois resident who is a member of the Illinois
19National Guard or a reserve component of the armed forces of
20the United States and who has an ownership interest in
21property taxed under this Act is called to active duty for
22deployment outside the continental United States and is on
23active duty on the due date of any installment of taxes due
24under this Act, he or she shall not be deemed delinquent in the
25payment of the installment and no interest shall accrue or be
26charged as a penalty on the installment until 180 days after

 

 

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1that member returns to civilian status. To be deemed not
2delinquent in the payment of an installment of taxes and any
3interest on that installment, the reservist or guardsperson
4must make a reasonable effort to notify the county clerk and
5the county collector of his or her activation to active duty
6and must notify the county clerk and the county collector
7within 180 days after his or her deactivation and provide
8verification of the date of his or her deactivation. An
9installment of property taxes on the property of any reservist
10or guardsperson who fails to provide timely notice and
11verification of deactivation to the county clerk is subject to
12interest and penalties as delinquent taxes under this Code
13from the date of deactivation.
14(Source: P.A. 102-1112, eff. 12-21-22.)
 
15    (35 ILCS 200/21-45)
16    Sec. 21-45. Failure to issue tax bill in prior year. In the
17event no tax bill was issued as provided in Section 21-30, on
18any property in any previous year for any reason, one tax bill
19shall be prepared and mailed by July 1 of the year subsequent
20to the year in which no tax bill was issued, and taxes on that
21property for that year only shall bear interest after the
22first day of August of that year. In counties with fewer than
233,000,000 inhabitants, interest shall accrue at the rate of 1
241/2% per month or portion thereof until paid or forfeited. In
25counties with 3,000,000 or more inhabitants, if the taxes are

 

 

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1for a tax year before tax year 2023, then interest shall accrue
2at the rate of 1.5% per month, or portion thereof, until paid
3or forfeited. In counties with 3,000,000 or more inhabitants,
4if the taxes are for the 2023 tax year or any tax year
5thereafter, then interest shall accrue at the rate of 0.75%
6per month, or portion thereof, until paid or forfeited.
7(Source: P.A. 87-17; 88-455.)
 
8    (35 ILCS 200/21-90)
9    Sec. 21-90. Purchase and sale by county; distribution of
10proceeds.
11    (a) When any property is delinquent, or is forfeited for
12each of 2 or more years, and is offered for sale under any of
13the provisions of this Code, the county board County Board of
14the county County in which the property is located, in its
15discretion, may bid, or, in the case of forfeited property,
16may apply to purchase it or otherwise acquire the tax lien or
17certificate , in the name of the county County as trustee for
18all taxing districts having an interest in the property's
19taxes or special assessments for the nonpayment of which the
20property is sold. The presiding officer of the county board,
21with the advice and consent of the board Board, may appoint on
22its behalf some officer, or person, or entity to attend such
23sales, bid on tax liens or certificates, and act on behalf of
24the county when exercising its authority under this Section
25and bid or, in the case of forfeited property, to apply to the

 

 

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1county clerk to purchase. The county County shall apply on the
2bid or purchase the unpaid taxes and special assessments due
3upon the property. No cash need be paid.
4    (b) The county, as trustee for all taxing districts having
5an interest in the property's taxes or special assessments,
6shall be the designated holder of all tax liens or
7certificates that are forfeited to the State or county. No
8cash need be paid for the forfeited tax lien or certificate.
9    (c) For any tax lien or certificate acquired under
10subsection (a) or (b) of this Section, the county The County
11may take steps necessary to acquire title to the property and
12may manage and operate the property, including, but not
13limited to, mowing of grass, removal of nuisance greenery,
14removal of garbage, waste, debris or other materials, or the
15demolition, repair, or remediation of unsafe structures. When
16a county, or other taxing district within the county, is a
17petitioner for a tax deed, no filing fee shall be required.
18When a county or other taxing district within the county is the
19petitioner for a tax deed, one petition may be filed including
20all parcels that are tax delinquent within the county or
21taxing district, and any publication made under Section 22-20
22of this Code may combine all such parcels within a single
23notice. The notice may include the street address as listed on
24the most recent available tax bills, if available, and shall
25list the Property Index Number shall list the street or common
26address, if known, of the parcels for informational purposes.

 

 

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1The county, as tax creditor and as trustee for other tax
2creditors, or other taxing district within the county, shall
3not be required to allege and prove that all taxes and special
4assessments which become due and payable after the sale or
5forfeiture to the county have been paid nor shall the county be
6required to pay the subsequently accruing taxes or special
7assessments at any time. The county board or its designee may
8prohibit the county collector from including the property in
9the tax sale of one or more subsequent years. The lien of taxes
10and special assessments which become due and payable after a
11sale to a county shall merge in the fee title of the county, or
12other taxing district within the county, on the issuance of a
13deed.
14    The county County may sell any or assign the property so
15acquired with authority provided in this Section, or assign
16any tax the certificate of purchase to it, to any party,
17including, but not limited to, taxing districts,
18municipalities, land banks created pursuant to Illinois law,
19or non-profit developers focused on constructing affordable
20housing.
21    The assigned tax certificate shall be void with no further
22rights given to the assignee, including no right to refund or
23reimbursement, if a tax deed has not been recorded within 4
24years after the date of the assignment unless a court extends
25the assignment period as provided in this Section. Upon a
26motion by the assignee, a court may toll the 4-year deadline

 

 

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1for a specified period of time if the court finds the assignee
2is prevented from obtaining or recording a deed by injunction
3or order of any court, by the refusal or inability of any court
4to act upon the application for a tax deed, by a municipality's
5refusal to issue necessary transfer stamps or approvals for
6recording, or by the refusal of the clerk to execute the deed.
7If an assigned tax certificate is void under this Section, it
8shall be forfeited to the county and held as a valid
9certificate of sale in the county's name pursuant to this
10Section 21-90. The proceeds of any that sale or assignment
11under this Section, less all costs of the county incurred in
12the acquisition, operation, maintenance, and sale or
13assignment of the property or assignment of the tax
14certificate, including all costs associated with county staff
15and overhead used to perform the duties of the trustee set
16forth in this Section, shall be distributed to the taxing
17districts in proportion to their respective interests therein.
18    Under Sections 21-110, 21-115, 21-120, and 21-190 and
1921-405, a county County may bid or purchase only in the absence
20of other bidders.
21(Source: P.A. 102-363, eff. 1-1-22.)
 
22    (35 ILCS 200/21-118)
23    Sec. 21-118. Tax sale; online database. At least 10 days
24prior to any tax sale authorized under this Article 21, the
25county collector may post on his or her website a list of all

 

 

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1properties that are eligible to be sold at the sale. The list
2shall include the street address on file with the county
3collector, if available, and shall include the PIN number
4assigned to the property. The list may not include the name of
5the property owner. The list may designate properties on which
6a sale in error has previously been declared, provided that
7those designations are posted at least 7 days before any tax
8sale authorized under this Article 21. If the list designates
9properties as properties on which a sale in error has
10previously been declared, the list shall also include the
11court case number or administrative number under which the
12declaration of the sale in error was made and the basis for the
13sale in error. No sale in error may be declared under this Code
14based upon an omission from or error on the list of designated
15properties.
16(Source: P.A. 97-557, eff. 7-1-12.)
 
17    (35 ILCS 200/21-145)
18    Sec. 21-145. Scavenger sale. At the same time the county
19collector County Collector annually publishes the collector's
20annual sale advertisement under Sections 21-110, 21-115, and
2121-120, it is mandatory for the collector in counties with
223,000,000 or more inhabitants, and in other counties may, if
23the county board so orders by resolution, to publish an
24advertisement giving notice of the intended sale of certain
25tax liens and certificates that have been forfeited and are

 

 

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1held by the county pursuant to Section 21-90 application for
2judgment and sale of all properties upon which all or a part of
3the general taxes for each of 3 or more years are delinquent as
4of the date of the advertisement. Under no circumstance may a
5tax year be offered at a scavenger sale prior to the annual tax
6sale for that tax year (or, for omitted assessments issued
7pursuant to Section 9-260, the annual tax sale for that
8omitted assessment's warrant year, as defined herein). In no
9event may there be more than 2 consecutive years without a sale
10under this Section, except where a tax sale has been delayed
11pursuant to Section 21-150 as a result of a statewide COVID-19
12public health emergency. The term delinquent also includes
13forfeitures.
14    The county collector County Collector shall include in the
15advertisement and in the application for judgment and sale
16under this Section and Section 21-260 the total amount of all
17general taxes upon those properties which are delinquent as of
18the date of the advertisement. In lieu of a single annual
19advertisement and application for judgment and sale under this
20Section and Section 21-260, the county collector County
21Collector may, from time to time, beginning on the date of the
22publication of the annual sale advertisement and before August
231 of the next year, publish separate advertisements and make
24separate applications on eligible properties described in one
25or more volumes of the delinquent list. The separate
26advertisements and applications shall, in the aggregate,

 

 

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1include all the properties which otherwise would have been
2included in the single annual advertisement and application
3for judgment and sale under this Section. Upon the written
4request of the taxing district which levied the same, the
5county collector may County Collector shall also include in
6the advertisement the special taxes and special assessments,
7together with interest, penalties and costs thereon upon those
8properties which are delinquent as of the date of the
9advertisement. The advertisement and application for judgment
10and sale shall be in the manner prescribed by this Code
11relating to the annual advertisement and application for
12judgment and sale of delinquent properties.
13    As used in this Section, the term delinquent also includes
14tax liens and certificates forfeited to the county as trustee
15and held pursuant to Section 21-90, if those tax liens or
16certificates are approved for sale by the county board. Any
17tax lien or certificate held by the county pursuant to Section
1821-90 that is offered at a scavenger sale shall be assigned by
19the county to the winning bidder at the scavenger sale as set
20forth in Section 21-90. After 4 years from the date of
21assignment, the assignment is void and the tax certificate
22shall be forfeited back to the county and held pursuant to
23Section 21-90, unless a tax deed has been issued and recorded
24by the assignee or a court order to toll the deadline pursuant
25to Section 21-90 is entered.
26    As used in this Section, "warrant year" means the year

 

 

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1preceding the calendar year in which the omitted assessment
2first became due and payable.
3(Source: P.A. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)
 
4    (35 ILCS 200/21-225)
5    Sec. 21-225. Forfeited tax liens and certificates
6property. Every tax lien or certificate for property offered
7at public sale, and not sold for want of bidders, unless it is
8released from sale by the withdrawal from collection of a
9special assessment levied thereon, shall be forfeited to the
10county, as trustee for the taxing districts, and managed
11pursuant to Section 21-90 State of Illinois. Tax certificates
12are also forfeited to the county in those circumstances
13described in subsection (d) of Section 21-310 and subsection
14(f) of Section 22-40 of this Code. However, when the court,
15county clerk and county treasurer certify that the taxes and
16special assessments not withdrawn from collection on forfeited
17property equal or exceed the actual value of the property, the
18county collector shall, on the receipt of such certificate,
19offer the property for sale to the highest bidder, after first
20giving 10 days' notice in counties with less than 10,000
21inhabitants, according to the most recent federal decennial
22census, and 30 days' notice in all other counties, in the
23manner described in Sections 21-110 and 21-115, of the time
24and place of sale, together with a description of the property
25to be offered. A certificate of purchase shall be issued to the

 

 

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1purchaser at the sale as in other cases provided in this Code.
2The county collector shall receive credit in the settlement
3with the taxing bodies for which the tax was levied for the
4amount not realized by the sale. The amount received from the
5sale shall be paid by the collector, pro rata, to the taxing
6bodies entitled to it.
7(Source: P.A. 97-557, eff. 7-1-12.)
 
8    (35 ILCS 200/21-235)
9    Sec. 21-235. Record of forfeitures. All tax liens and
10certificates properties forfeited to the county State at the
11sale shall be noted on the Tax Judgment, Sale, Redemption and
12Forfeiture Record.
13    In counties with less than 3,000,000 inhabitants, a list
14of all property charged with delinquent special assessments
15and forfeited to the county State at the sale shall be returned
16to the collector of the levying municipality.
17(Source: P.A. 76-2254; 88-455.)
 
18    (35 ILCS 200/21-240)
19    Sec. 21-240. Payment for property purchased at tax sale;
20reoffering for sale. Payment for property purchased at tax
21sale; reoffering for sale. Except as otherwise provided below,
22the person purchasing any property, or any part thereof, shall
23be liable to the county for the amount due and shall forthwith
24pay to the county collector the amount charged on the

 

 

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1property. Upon failure to do so, the amount due shall be
2recoverable in a civil action brought in the name of the People
3of the State of Illinois in any court of competent
4jurisdiction. The person so purchasing shall be relieved of
5liability only by payment of the amount due together with
6interest and costs thereon, or if the property is reoffered at
7the sale, purchased and paid for. Reoffering of the property
8for sale shall be at the discretion of the collector. The sale
9shall not be closed until payment is made or the property again
10offered for sale. In counties with 3,000,000 or more
11inhabitants, only the taxes, special assessments, interest and
12costs as advertised in the sale shall be required to be paid
13forthwith. Except if the purchaser is the county as trustee
14pursuant to Section 21-90, the The general taxes charged on
15the land remaining due and unpaid, including amounts subject
16to certificates of error, not included in the advertisement,
17shall be paid by the purchaser within 10 days after the sale,
18except that upon payment of the fee provided by law to the
19County Clerk (which fee shall be deemed part of the costs of
20sale) the purchaser may make written application, within the
2110 day period, to the county clerk for a statement of all
22taxes, interest and costs due and an estimate of the cost of
23redemption of all forfeited general taxes, which were not
24included in the advertisement. After obtaining such statement
25and estimate and an order on the county collector to receive
26the amount of forfeited general taxes, if any, the purchaser

 

 

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1shall pay to the county collector all the remaining taxes,
2interest and costs, and the amount necessary to redeem the
3forfeited general taxes. The county collector shall issue the
4purchaser a receipt therefor. Any delay in providing the
5statement or in accepting payment, and delivering receipt
6therefor, shall not be counted as a part of the 10 days. When
7the receipt of the collector is issued, a copy shall be filed
8with the county clerk and the county clerk shall include the
9amount shown in such receipt in the amount of the purchase
10price of the property in the certificate of purchase. The
11purchaser then shall be entitled to a certificate of purchase.
12If a purchaser fails to complete his or her purchase as
13provided in this Section, the purchase shall become void, and
14be of no effect, but the collector shall not refund the amount
15paid in cash at the time of the sale, except in cases of sale
16in error under subsection (a) of Section 21-310. That amount
17shall be treated as a payment and distributed to the taxing
18bodies as other collections are distributed. The lien for
19taxes for the amount paid shall remain on the property, in
20favor of the purchaser, his or her heirs or assigns, until paid
21with 5% interest per year on that amount from the date the
22purchaser paid it. The amount and fact of such ineffective
23purchase shall be entered in the tax judgment, sale,
24redemption and forfeiture record opposite the property upon
25which the lien remains. No redemption shall be made without
26payment of this amount for the benefit of the purchaser, and no

 

 

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1future sale of the property shall be made except subject to the
2lien of such purchaser. This section shall not apply to any
3purchase by any city, village or incorporated town in default
4of other bidders at any sale for delinquent special
5assessments.
6(Source: P.A. 84-1308; 88-455.)
 
7    (35 ILCS 200/21-250)
8    Sec. 21-250. Certificate of purchase. The county clerk
9shall make out and deliver to the purchaser of any property
10sold under Section 21-205, or to the county if the lien is
11acquired pursuant to Section 21-90 and a certificate is
12requested by the county or its agent, a tax certificate of
13purchase countersigned by the collector, describing the
14property sold, the date of sale, the amount of taxes, special
15assessments, interest and cost for which they were sold and
16that payment of the sale price has been made. If any person
17becomes the purchaser of more than one property owned by one
18party or person, the purchaser may have the whole or one or
19more of them included in one certificate, but separate
20certificates shall be issued in all other cases. A tax
21certificate of purchase shall be assignable by endorsement. An
22assignment shall vest in the assignee or his or her legal
23representatives, all the right and title of the original
24purchaser.
25    If the tax certificate is lost or destroyed, the county

 

 

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1clerk shall issue a duplicate certificate upon written request
2and a sworn affidavit by the tax sale purchaser, or his or her
3assignee, that the tax certificate is lost or destroyed. The
4county clerk shall cause a notation to be made in the tax sale
5and judgment book that a duplicate certificate has been
6issued, and redemption payments shall be made only to the
7holder of the duplicate certificate.
8(Source: P.A. 88-455; 89-617, eff. 9-1-96.)
 
9    (35 ILCS 200/21-310)
10    Sec. 21-310. Sales in error.
11    (a) When, upon application of the county collector, the
12owner of the certificate of purchase, the holder of a 5% lien
13issued pursuant to Section 21-240, or a municipality which
14owns or has owned the property ordered sold, it appears to the
15satisfaction of the court which ordered the property sold that
16any of the following subsections are applicable, the court
17shall declare the sale to be a sale in error:
18        (1) the property was not subject to taxation, or all
19    or any part of the lien of taxes sold has become null and
20    void pursuant to Section 21-95 or unenforceable pursuant
21    to subsection (c) of Section 18-250 or subsection (b) of
22    Section 22-40; ,
23        (2) the taxes or special assessments had been paid
24    prior to the sale of the property; ,
25        (3) there is a double assessment; ,

 

 

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1        (4) the description is void for uncertainty; ,
2        (5) the assessor, chief county assessment officer,
3    board of review, board of appeals, or other county
4    official has made an error material to the tax certificate
5    at issue (other than an error of judgment as to the value
6    of any property), provided, however, that a sale in error
7    may not be declared upon application of the owner of the
8    certificate of purchase under this paragraph (5) if the
9    county collector provided notice in accordance with
10    Section 21-118 that the same property received a previous
11    sale in error on the same facts;
12        (5.5) the owner of the homestead property had tendered
13    timely and full payment to the county collector that the
14    owner reasonably believed was due and owing on the
15    homestead property, and the county collector did not apply
16    the payment to the homestead property; provided that this
17    provision applies only to homeowners, not their agents or
18    third-party payors; ,
19        (6) prior to the tax sale a voluntary or involuntary
20    petition was has been filed by or against the legal or
21    beneficial owner of the property requesting relief under
22    the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13, and
23    the bankruptcy case was open on the date the collector's
24    application for judgment was filed pursuant to Section
25    21-150 or 21-155 or the date of the tax sale;
26        (7) the property is owned by the United States, the

 

 

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1    State of Illinois, a municipality, or a taxing district; ,
2    or
3        (8) the owner of the property is a reservist or
4    guardsperson who is granted an extension of his or her due
5    date under Sections 21-15, 21-20, and 21-25 of this Act.
6    (b) When, upon application of the owner of the certificate
7of purchase only, it appears to the satisfaction of the court
8which ordered the property sold that any of the following
9subsections are applicable, the court shall declare the sale
10to be a sale in error:
11        (1) A voluntary or involuntary petition under the
12    provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
13    filed subsequent to the tax sale and prior to the issuance
14    of the tax deed, and the bankruptcy case was open on the
15    date the petition for a sale in error was filed.
16        (2) The improvements upon the property sold have been
17    substantially destroyed or rendered uninhabitable or
18    otherwise unfit for occupancy subsequent to the tax sale
19    and prior to the issuance of the tax deed; however, if the
20    court declares a sale in error under this paragraph (2),
21    the court may order the holder of the certificate of
22    purchase to assign the certificate to the county collector
23    if requested by the county collector. The county collector
24    may, upon request of the county, as trustee, or upon
25    request of a taxing district having an interest in the
26    taxes sold, further assign any certificate of purchase

 

 

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

 

 

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1    county acting as trustee for taxing districts pursuant to
2    Section 21-90 of this Code or to the taxing district
3    having an interest in the taxes sold.
4    Whenever a court declares a sale in error under this
5subsection (b), the State's attorney court shall promptly
6notify the county collector in writing. Every such declaration
7pursuant to any provision of this subsection (b) shall be made
8within the proceeding in which the tax sale was authorized.
9    (c) When the county collector discovers, prior to the
10expiration of the period of redemption, that a tax sale should
11not have occurred for one or more of the reasons set forth in
12subdivision (a)(1), (a)(2), (a)(3), (a)(4), (a)(5.5), (a)(6),
13or (a)(7), or (a)(8) of this Section, the county collector
14shall notify the last known owner of the tax certificate of
15purchase by certified and regular mail, or other means
16reasonably calculated to provide actual notice, that the
17county collector intends to declare an administrative sale in
18error and of the reasons therefor, including documentation
19sufficient to establish the reason why the sale should not
20have occurred. The owner of the certificate of purchase may
21object in writing within 28 days after the date of the mailing
22by the county collector. If an objection is filed, the county
23collector shall not administratively declare a sale in error,
24but may apply to the circuit court for a sale in error as
25provided in subsection (a) of this Section. Thirty days
26following the receipt of notice by the last known owner of the

 

 

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1certificate of purchase, or within a reasonable time
2thereafter, the county collector shall make a written
3declaration, based upon clear and convincing evidence, that
4the taxes were sold in error and shall deliver a copy thereof
5to the county clerk within 30 days after the date the
6declaration is made for entry in the tax judgment, sale,
7redemption, and forfeiture record pursuant to subsection (d)
8of this Section. The county collector shall promptly notify
9the last known owner of the certificate of purchase of the
10declaration by regular mail and shall, except if the
11certificate was issued pursuant to a no-cash bid, promptly pay
12the amount of the tax sale, together with interest and costs as
13provided in Section 21-315, upon surrender of the original
14certificate of purchase.
15    (d) If a sale is declared to be a sale in error for any
16reason set forth in Section 22-35, Section 22-50, or
17subdivision (a)(5), (b)(2), or (b)(4) of this Section, the tax
18certificate shall be forfeited to the county as trustee
19pursuant to Section 21-90 of this Code, unless the county
20collector informs the county and the county clerk in writing
21that the tax certificate shall not be forfeited to the county
22as trustee. The , the county clerk shall make entry in the tax
23judgment, sale, redemption and forfeiture record, that the
24property was erroneously sold and that the tax certificate is
25forfeited to the county pursuant to Section 21-90, and the
26county collector shall, on demand of the owner of the

 

 

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1certificate of purchase, refund the amount paid, except for
2the nonrefundable $80 fee paid, pursuant to Section 21-295,
3for each item purchased at the tax sale, pay any interest and
4costs as may be ordered under Sections 21-315 through 21-335,
5and cancel the certificate so far as it relates to the
6property. The county collector shall deduct from the accounts
7of the appropriate taxing bodies their pro rata amounts paid.
8Alternatively, for sales in error declared under subsection
9(b)(2) or (b)(4), the county collector may request the circuit
10court to direct the county clerk to record any assignment of
11the tax certificate to or from the county collector without
12charging a fee for the assignment. The owner of the
13certificate of purchase shall receive all statutory refunds
14and payments. The county collector shall deduct costs and
15payments in the same manner as if a sale in error had occurred.
16    (e) Whenever the collector declares an administrative sale
17in error under this Section, the collector must send a copy of
18the declaration of the administrative sale in error, and
19documentation sufficient to establish the reason why the sale
20should not have occurred, to the government entity responsible
21for maintaining assessment books and property record cards for
22the subject property. That entity must review the
23documentation sent by the collector, make a determination as
24to whether an update to the assessment books or property
25record cards is necessary to prevent a recurrence of the sale
26in error, and update the assessment books or property record

 

 

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1cards as appropriate.
2    (f) Whenever a court declares a sale in error under this
3Section, the State's attorney must send a copy of the
4application and order declaring the sale in error to the
5county collector, the county clerk, and the government entity
6responsible for maintaining the assessment books and property
7record cards for the subject property. The collector, the
8county clerk, and the other government entity must each review
9the application and order sent by the State's attorney and
10make a determination as to whether an update to its respective
11records is necessary to prevent a recurrence of the sale in
12error, and update its records as appropriate.
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 the effective date of this
16amendatory Act of the 103rd General Assembly.
17(Source: P.A. 100-890, eff. 1-1-19; 101-379, eff. 1-1-20;
18101-659, eff. 3-23-21.)
 
19    (35 ILCS 200/21-315)
20    Sec. 21-315. Refund of costs; interest on refund.
21    (a) If a sale in error under Section 21-310, 22-35, or
2222-50 is declared, the amount refunded shall also include all
23costs paid by the owner of the certificate of purchase or his
24or her assignor which were posted to the tax judgment, sale,
25redemption and forfeiture record, except that if the sale in

 

 

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1error is declared under Section 22-50, in counties of
23,000,000 or more inhabitants the amount refunded shall not
3include the $100 fee paid in accordance with Section 21-330.
4    (b) In those cases which arise solely under grounds set
5forth in Section 21-310, the amount refunded shall also
6include interest on the refund of the amount paid for the
7certificate of purchase, except as otherwise provided in this
8Section. Interest shall be awarded and paid to the tax
9purchaser at the rate of 1% per month from the date of sale to
10the date of payment, or in an amount equivalent to the penalty
11interest which would be recovered on a redemption at the time
12of payment pursuant to the order for sale in error, whichever
13is less. Interest shall not be paid when the sale in error is
14made pursuant to paragraph (2) or (4) of subsection (b) of
15Section 21-310, Section 22-35, Section 22-50, subdivision
16(a)(5), (b)(1), (b)(2), or (b)(4) of Section 21-310, any
17ground not enumerated in Section 21-310, or in any other case
18where the court determines that the tax purchaser had actual
19knowledge prior to the sale of the grounds on which the sale is
20declared to be erroneous.
21    (c) When the county collector files a petition for sale in
22error under Section 21-310 and mails a notice thereof by
23certified or registered mail to the last known owner of the
24certificate of purchase, any interest otherwise payable under
25this Section shall cease to accrue as of the date the petition
26is filed, unless the tax purchaser agrees to an order for sale

 

 

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1in error upon the presentation of the petition to the court.
2Notices under this subsection may be mailed to the last known
3owner of the certificate of purchase. When the owner of the
4certificate of purchase contests the collector's petition
5solely to determine whether the grounds for sale in error are
6such as to support a claim for interest, the court may direct
7that the principal amount of the refund be paid to the owner of
8the certificate of purchase forthwith. If the court thereafter
9determines that a claim for interest lies under this Section,
10it shall award such interest from the date of sale to the date
11the principal amount was paid. If the owner of the certificate
12of purchase files an objection to the county collector's
13intention to declare an administrative sale in error, as
14provided under subsection (c) of Section 21-310, and,
15thereafter, the county collector elects to apply to the
16circuit court for a sale in error under subsection (a) of
17Section 21-310, then, if the circuit court grants the county
18collector's application for a sale in error, the court may not
19award interest to the owner of the certificate of purchase for
20the period after the mailing date of the county collector's
21notice of intention to declare an administrative sale in
22error.
23(Source: P.A. 94-662, eff. 1-1-06.)
 
24    (35 ILCS 200/21-330)
25    Sec. 21-330. Fund for payment of interest. In all counties

 

 

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1of less than 3,000,000 inhabitants, the county board, by
2resolution, may impose a fee for payment of interest and
3costs. Each person purchasing any property at a sale under
4this Code shall pay to the county collector, prior to the
5issuance of any certificate of purchase, a fee of up to $60 for
6each item purchased. Each person purchasing any property at a
7sale held under this Code in a county with 3,000,000 or more
8inhabitants shall pay to the county collector, prior to the
9issuance of any certificate of purchase, a fee of $100 for each
10item purchased. That amount shall be included in the price
11paid for the certificate of purchase and the amount required
12to redeem under Section 21-355.
13    All sums of money received under this Section shall be
14paid by the collector to the county treasurer of the county in
15which the property is situated for deposit into a special
16fund. It shall be the duty of the county treasurer, as trustee
17of the fund, to invest the principal and income of the fund
18from time to time, if not immediately required for payments
19under this Section, in investments as are authorized by
20Sections 3-10009 and 3-11002 of the Counties Code. The fund
21shall be held to pay interest and costs by the county treasurer
22as trustee of the fund. No payment shall be made from the fund
23except by order of the court declaring a sale in error under
24Section 21-310, 22-35, or 22-50 or by declaration of the
25county collector under subsection (c) of Section 21-310.
26Payments under this Section are subject to the provisions of

 

 

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1subsection (a) of Section 21-315 concerning sales in error
2declared under Section 22-50 in counties of 3,000,000 or more
3inhabitants. Any moneys accumulated in the fund by the county
4treasurer in excess of (i) $100,000 in counties with 250,000
5or less inhabitants or (ii) $500,000 in counties with more
6than 250,000 inhabitants shall be paid each year prior to the
7commencement of the annual tax sale, first to satisfy any
8existing unpaid judgments entered pursuant to Section 21-295,
9and any funds remaining thereafter shall be paid to the
10general fund of the county.
11(Source: P.A. 100-1070, eff. 1-1-19.)
 
12    (35 ILCS 200/21-350)
13    Sec. 21-350. Period of redemption. Property sold under
14this Code may be redeemed at any time before the expiration of
152.5 2 years from the date of sale, except that:
16        (a) If on the date of sale the property is vacant
17    non-farm property or property containing an improvement
18    consisting of a structure or structures with 7 or more
19    residential units or that is commercial or industrial
20    property, it may be redeemed at any time before the
21    expiration of 1 year 6 months from the date of sale if the
22    property, at the time of sale, was for each of 2 or more
23    years delinquent or forfeited for all or part of the
24    general taxes due on the property.
25        (b) (Blank) If on the date of sale the property sold

 

 

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1    was improved with a structure consisting of at least one
2    and not more than 6 dwelling units it may be redeemed at
3    any time on or before the expiration of 2 years and 6
4    months from the date of sale. If, however, the court that
5    ordered the property sold, upon the verified petition of
6    the holder of the certificate of purchase brought within 4
7    months from the date of sale, finds and declares that the
8    structure on the property is abandoned, then the court may
9    order that the property may be redeemed at any time on or
10    before the expiration of 2 years from the date of sale.
11    Notice of the hearing on a petition to declare the
12    property abandoned shall be given to the owner or owners
13    of the property and to the person in whose name the taxes
14    were last assessed, by certified or registered mail sent
15    to their last known addresses at least 5 days before the
16    date of the hearing.
17        (c) If the period of redemption has been extended by
18    the certificate holder as provided in Section 21-385 or
19    Section 22-5, the property may be redeemed on or before
20    the extended redemption date. The changes made to this
21    Section by this amendatory Act of the 103rd General
22    Assembly apply to matters concerning tax certificates
23    issued on or after January 1, 2024.
24(Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
2586-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189;
2688-455.)
 

 

 

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1    (35 ILCS 200/21-355)
2    Sec. 21-355. Amount of redemption. Any person desiring to
3redeem shall deposit an amount specified in this Section with
4the county clerk of the county in which the property is
5situated, in legal money of the United States, or by cashier's
6check, certified check, post office money order or money order
7issued by a financial institution insured by an agency or
8instrumentality of the United States, payable to the county
9clerk of the proper county. The deposit shall be deemed timely
10only if actually received in person at the county clerk's
11office prior to the close of business as defined in Section
123-2007 of the Counties Code on or before the expiration of the
13period of redemption or by United States mail with a post
14office cancellation mark dated not less than one day prior to
15the expiration of the period of redemption. The deposit shall
16be in an amount equal to the total of the following:
17        (a) the certificate amount, which shall include all
18    tax principal, special assessments, interest and penalties
19    paid by the tax purchaser together with costs and fees of
20    sale and fees paid under Sections 21-295 and 21-315
21    through 21-335, except for the nonrefundable $80 fee paid,
22    pursuant to Section 21-295, for each item purchased at the
23    tax sale;
24        (b) the accrued penalty, computed through the date of
25    redemption as a percentage of the certificate amount, as

 

 

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1    follows:
2            (1) if the redemption occurs on or before the
3        expiration of 6 months from the date of sale, the
4        certificate amount times the penalty bid at sale;
5            (2) if the redemption occurs after 6 months from
6        the date of sale, and on or before the expiration of 12
7        months from the date of sale, the certificate amount
8        times 2 times the penalty bid at sale;
9            (3) if the redemption occurs after 12 months from
10        the date of sale and on or before the expiration of 18
11        months from the date of sale, the certificate amount
12        times 3 times the penalty bid at sale;
13            (4) if the redemption occurs after 18 months from
14        the date of sale and on or before the expiration of 24
15        months from the date of sale, the certificate amount
16        times 4 times the penalty bid at sale;
17            (5) if the redemption occurs after 24 months from
18        the date of sale and on or before the expiration of 30
19        months from the date of sale, the certificate amount
20        times 5 times the penalty bid at sale;
21            (6) if the redemption occurs after 30 months from
22        the date of sale and on or before the expiration of 36
23        months from the date of sale, the certificate amount
24        times 6 times the penalty bid at sale.
25        In the event that the property to be redeemed has been
26    purchased under Section 21-405 before January 1, 2024, the

 

 

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1    penalty bid shall be 12% per penalty period as set forth in
2    subparagraphs (1) through (6) of this subsection (b). The
3    changes to this subdivision (b)(6) made by this amendatory
4    Act of the 91st General Assembly are not a new enactment,
5    but declaratory of existing law.
6        If the property to be redeemed is property with
7    respect to which a tax lien or certificate is acquired on
8    or after January 1, 2024 by the county as trustee pursuant
9    to Section 21-90, the penalty bid is 0.75% and shall
10    accrue monthly instead of according to the penalty periods
11    established in subparagraphs (1) through (6) of this
12    subsection (b).
13        (c) The total of all taxes, special assessments,
14    accrued interest on those taxes and special assessments
15    and costs charged in connection with the payment of those
16    taxes or special assessments, except for the nonrefundable
17    $80 fee paid, pursuant to Section 21-295, for each item
18    purchased at the tax sale, which have been paid by the tax
19    certificate holder on or after the date those taxes or
20    special assessments became delinquent together with 12%
21    penalty on each amount so paid for each year or portion
22    thereof intervening between the date of that payment and
23    the date of redemption. In counties with less than
24    3,000,000 inhabitants, however, a tax certificate holder
25    may not pay all or part of an installment of a subsequent
26    tax or special assessment for any year, nor shall any

 

 

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1    tender of such a payment be accepted, until after the
2    second or final installment of the subsequent tax or
3    special assessment has become delinquent or until after
4    the holder of the certificate of purchase has filed a
5    petition for a tax deed under Section 22.30. The person
6    redeeming shall also pay the amount of interest charged on
7    the subsequent tax or special assessment and paid as a
8    penalty by the tax certificate holder. This amendatory Act
9    of 1995 applies to tax years beginning with the 1995
10    taxes, payable in 1996, and thereafter.
11        (d) Any amount paid to redeem a forfeiture occurring
12    before January 1, 2024 but after subsequent to the tax
13    sale together with 12% penalty thereon for each year or
14    portion thereof intervening between the date of the
15    forfeiture redemption and the date of redemption from the
16    sale.
17        (e) Any amount paid by the certificate holder for
18    redemption of a subsequently occurring tax sale, including
19    tax liens or certificates held by the county as trustee,
20    pursuant to Section 21-90.
21        (f) All fees paid to the county clerk under Section
22    22-5.
23        (g) All fees paid to the registrar of titles incident
24    to registering the tax certificate in compliance with the
25    Registered Titles (Torrens) Act.
26        (h) All fees paid to the circuit clerk and the

 

 

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1    sheriff, a licensed or registered private detective, or
2    the coroner in connection with the filing of the petition
3    for tax deed and service of notices under Sections 22-15
4    through 22-30 and 22-40 in addition to (1) a fee of $35 if
5    a petition for tax deed has been filed, which fee shall be
6    posted to the tax judgement, sale, redemption, and
7    forfeiture record, to be paid to the purchaser or his or
8    her assignee; (2) a fee of $4 if a notice under Section
9    22-5 has been filed, which fee shall be posted to the tax
10    judgment, sale, redemption, and forfeiture record, to be
11    paid to the purchaser or his or her assignee; (3) all costs
12    paid to record a lis pendens notice in connection with
13    filing a petition under this Code; and (4) if a petition
14    for tax deed has been filed, all fees up to $150 per
15    redemption paid to a registered or licensed title
16    insurance company or title insurance agent for a title
17    search to identify all owners, parties interested, and
18    occupants of the property, to be paid to the purchaser or
19    his or her assignee. The fees in (1) and (2) of this
20    paragraph (h) shall be exempt from the posting
21    requirements of Section 21-360. The costs incurred in
22    causing notices to be served by a licensed or registered
23    private detective under Section 22-15, may not exceed the
24    amount that the sheriff would be authorized by law to
25    charge if those notices had been served by the sheriff.
26        (i) All fees paid for publication of notice of the tax

 

 

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1    sale in accordance with Section 22-20.
2        (j) All sums paid to any county, city, village or
3    incorporated town for reimbursement under Section 22-35.
4        (k) All costs and expenses of receivership under
5    Section 21-410, to the extent that these costs and
6    expenses exceed any income from the property in question,
7    if the costs and expenditures have been approved by the
8    court appointing the receiver and a certified copy of the
9    order or approval is filed and posted by the certificate
10    holder with the county clerk. Only actual costs expended
11    may be posted on the tax judgment, sale, redemption and
12    forfeiture record.
13(Source: P.A. 101-659, eff. 3-23-21.)
 
14    (35 ILCS 200/21-370)
15    Sec. 21-370. Redemption of forfeited property. Except as
16otherwise provided in Section 21-375, any property forfeited
17to the county state may be redeemed or sold in the following
18manner:
19    When property has been forfeited for delinquent general
20taxes, the person desiring to redeem shall apply to the county
21clerk who shall order the county collector to receive from the
22person the amount of the forfeited general taxes, statutory
23costs, interest prior to forfeiture, printer's fees due
24thereon and, in addition, forfeiture interest at a rate of 12%
25per year or fraction thereof. Upon presentation of the county

 

 

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1clerk's order to the county collector, the collector shall
2receive the amount due on account of forfeited general taxes
3and give the person duplicate receipts, setting forth a
4description of the property and amount received. One of the
5receipts shall be countersigned by the county clerk and, when
6so countersigned, shall be evidence of the redemption of the
7property. The receipt shall not be valid until it is
8countersigned by the county clerk. The other receipt shall be
9filed by the county clerk in his or her office, and the clerk
10shall make a proper entry of the redemption of the property on
11the appropriate books in his or her office and charge the
12amount of the redemption to the county collector.
13    In counties with 3,000,000 or more inhabitants, when
14property has been forfeited because of the nonpayment of
15delinquent special assessments, the county clerk shall collect
16from the person desiring to redeem the amount due on the
17delinquent special assessment, together with the interest,
18costs and penalties fixed by law, and shall issue a receipt
19therefor setting forth a description of the property and the
20amount received. The receipt shall be evidence of the
21redemption of the property therein described. In addition, the
22city comptroller or other officer designated and authorized by
23the city council, board of trustees or other governing body of
24any municipal corporation which levied any special assessment
25shall have power to collect the amounts due on properties
26which have been forfeited, and the interest and penalties due

 

 

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1thereon, based upon an estimate of the cost of redemption
2computed by the county clerk and at a rate to be fixed by the
3city council, board of trustees or other governing body as to
4the interest and penalties due thereon and shall issue a
5receipt therefor. The person receiving the receipt shall file
6with the county clerk the receipt of the municipal officer
7that such special assessments and interest and penalties have
8been paid. Upon the presentation of the receipt the county
9clerk shall issue to the person a certificate of cancellation
10setting forth a description of the property, the special
11assessment warrant and installment, and the amount received by
12the municipal officer. The certificate of cancellation shall
13be evidence of the redemption of the property therein
14described. The city council, board of trustees, or other
15governing body may authorize the municipal officer to waive
16penalties for the first year in excess of 7%. The form of the
17receipt of redemption for filing with the county clerk shall
18be as prescribed by law.
19    In counties with less than 3,000,000 inhabitants, when
20property has been forfeited in whole or in part for the
21non-payment of delinquent special assessments, the person
22desiring to redeem shall apply to the municipal collector who
23shall receive the amount due on the delinquent special
24assessment, together with the interest, costs and penalties
25fixed by law, and issue a certificate therefor. The recipient
26shall file the certificate of the municipal collector that the

 

 

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1special assessments and the costs, interest and penalties
2thereon have been paid with the county clerk. The municipal
3collector's certificate of payment shall be filed by the
4county clerk in his or her office and the clerk shall make a
5proper entry of the redemption on the books in his or her
6office.
7    This Section 21-370 does not apply to any forfeiture that
8occurs on or after January 1, 2024.
9(Source: P.A. 87-669; 88-455.)
 
10    (35 ILCS 200/21-385)
11    Sec. 21-385. Extension of period of redemption.
12    (a) For any tax certificates held by a county pursuant to
13Section 21-90, the redemption period for each tax certificate
14shall be extended by operation of law until the date
15established by the county as the redemption deadline in a
16petition for tax deed filed under Section 22-30. The
17redemption deadline established in the petition shall be
18identified in the notices provided under Sections 22-10
19through 22-25 of this Code. After a redemption deadline is
20established in the petition for tax deed, the county may
21further extend the redemption deadline by filing with the
22county clerk of the county in which the property is located a
23written notice to that effect describing the property,
24identifying the certificate number, and specifying the
25extended period of redemption. Notwithstanding any expiration

 

 

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1of a prior redemption period, all tax certificates forfeited
2to the county and held pursuant to Section 21-90 shall remain
3enforceable by the county or its assignee, and redemption
4shall be extended by operation of law until the date
5established by the county as the redemption deadline in a
6petition for tax deed filed under Section 22-30.
7    (b) Within 60 days of the date of assignment, assignees of
8forfeited certificates under Section 21-90 or Section 21-145
9of this Code must file with the county clerk of the county in
10which the property is located a written notice describing the
11property, stating the date of the assignment, identifying the
12certificate number and specifying a deadline for redemption
13that is not later than 3 years from the date of assignment.
14Upon receiving the notice, the county clerk shall stamp the
15date of receipt upon the notice. If the notice is submitted as
16an electronic record, the county clerk shall acknowledge
17receipt of the record and shall provide confirmation in the
18same manner to the certificate holder. The confirmation from
19the county clerk shall include the date of receipt and shall
20serve as proof that the notice was filed with the county clerk.
21In no event shall a county clerk permit an assignee of
22forfeited certificates under Section 21-90 or Section 21-145
23of this Code to extend the period of redemption beyond 3 years
24from the date of assignment. If the redemption period expires
25and no petition for tax deed has been filed under Section
2622-30, the assigned tax certificate shall be forfeited to and

 

 

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1held by the county pursuant to Section 21-90.
2    (c) Except for the county as trustee pursuant to Section
321-90, the The purchaser or his or her assignee of property
4sold for nonpayment of general taxes or special assessments
5may extend the period of redemption at any time before the
6expiration of the original period of redemption, or thereafter
7prior to the expiration of any extended period of redemption,
8but only for a period that which will expire not later than 3
9years from the date of sale, by filing with the county clerk of
10the county in which the property is located a written notice to
11that effect describing the property, stating the date of the
12sale and specifying the extended period of redemption. Upon
13receiving the notice, the county clerk shall stamp the date of
14receipt upon the notice. If the notice is submitted as an
15electronic record, the county clerk shall acknowledge receipt
16of the record and shall provide confirmation in the same
17manner to the certificate holder. The confirmation from the
18county clerk shall include the date of receipt and shall serve
19as proof that the notice was filed with the county clerk. The
20county clerk shall not be required to extend the period of
21redemption unless the purchaser or his or her assignee obtains
22this acknowledgement of delivery. If prior to the expiration
23of the period of redemption or extended period of redemption a
24petition for tax deed has been filed under Section 22-30, upon
25application of the petitioner, the court shall allow the
26purchaser or his or her assignee to extend the period of

 

 

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1redemption after expiration of the original period or any
2extended period of redemption, provided that any extension
3allowed will expire not later than 3 years from the date of
4sale, unless the certificate has been assigned to the county
5collector by order of the court which ordered the property
6sold, in which case the period of redemption shall be extended
7for such period as may be designated by the holder of the
8certificate, such period not to exceed 36 months from the date
9of the assignment to the collector. If the period of
10redemption is extended, the purchaser or his or her assignee
11must give the notices provided for in Section 22-10 at the
12specified times prior to the expiration of the extended period
13of redemption by causing a sheriff (or if he or she is
14disqualified, a coroner) of the county in which the property,
15or any part thereof, is located to serve the notices as
16provided in Sections 22-15 and 22-20. The notices may also be
17served as provided in Sections 22-15 and 22-20 by a special
18process server appointed by the court under Section 22-15 and
19as provided in Sections 22-15 and 22-20.
20    The changes made to this Section by this amendatory Act of
21the 103rd General Assembly apply to matters concerning tax
22certificates issued on or after January 1, 2024.
23(Source: P.A. 100-890, eff. 1-1-19; 100-975, eff. 8-19-18;
24101-81, eff. 7-12-19.)
 
25    (35 ILCS 200/21-400)

 

 

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1    Sec. 21-400. Special assessments withdrawn or forfeited.
2    In counties with 3,000,000 or more inhabitants, the county
3clerk, upon request of the city comptroller or other municipal
4officer authorized by the city council or board of trustees of
5any city, village or incorporated town to make such request,
6shall issue to the city, village or incorporated town, a
7certificate of withdrawal or forfeiture countersigned by the
8county collector for each property withdrawn or forfeited for
9non-payment of any special assessment. The certificate of
10withdrawal or forfeiture shall describe the property withdrawn
11or forfeited, the date of the withdrawal or forfeiture, and
12the amount of the special assessment, interest and costs.
13(Source: P.A. 76-2254; 88-455.)
 
14    (35 ILCS 200/21-405)
15    Sec. 21-405. Special assessments withdrawn or forfeited.
16    When property has been forfeited for delinquent general
17taxes or special assessments, a person desiring to purchase
18the property shall make application to the county clerk. The
19application shall be accompanied by a fee of $10 in counties
20with 3,000,000 or more inhabitants and $5 in counties with
21less than 3,000,000 inhabitants for each item on which
22application is made. The county clerk shall promptly send
23notice by registered or certified mail, return receipt
24requested, to the party in whose name the general taxes were
25last assessed or paid. The notice shall adequately describe

 

 

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1the property, shall state the name and address of the party in
2whose name the general taxes were last assessed or paid, shall
3recite that application has been made to purchase the property
4for forfeited taxes or special assessments and that the
5property will be sold unless redemption is made within 30 days
6of the mailing of notice. For 30 days after the mailing, the
7property may be redeemed under Section 21-370.
8    If redemption is not made, the county clerk shall receive
9from the purchaser the amount due on forfeited special
10assessments, together with the interest, costs and penalties
11thereon fixed by law, and shall issue an order to the county
12collector directing him or her to receive from the purchaser
13the amount of the forfeited general taxes, together with the
14costs, interest, fees and forfeiture interest provided in
15Section 21-370. In the order, the county clerk shall recite
16the amounts received by him or her on account of forfeited
17special assessments and shall direct the county collector to
18issue a receipt in the form of a certificate of purchase. Upon
19presentation of the order of the county clerk, the county
20collector shall receive the amount due on account of forfeited
21general taxes, and shall issue a receipt therefor in the form
22of a certificate of purchase.
23    The certificate of purchase shall set forth a description
24of the property, and the amount paid by the purchaser on
25account of general taxes and special assessments, and shall be
26countersigned by the county clerk. When so countersigned, the

 

 

10300SB1675ham002- 55 -LRB103 28658 HLH 61723 a

1certificate of purchase shall be evidence of the sale of the
2property and of the receipt by the county collector of the
3amounts ordered to be received by him or her by the county
4clerk on account of general taxes, and evidence of receipt by
5the county clerk of the amount received by him or her on
6account of forfeited special assessments. A certificate of
7purchase shall not be valid until it is countersigned by the
8county clerk. Upon countersigning the certificate, the county
9clerk shall make a proper entry of the sale of the property on
10the appropriate books, and charge the amount of the sale money
11of forfeited general taxes to the collector.
12    Property purchased under this Section shall be subject to
13redemption, notice, etc., the same as if sold under Section
1421-110 through 21-120. Any special assessment which has been
15withdrawn from collection by the municipality levying it shall
16not be subject to sale, but the purchaser, prior to the entry
17of any order for the issuance of a tax deed based on a sale
18under this Section, shall pay to the officer entitled to
19receive the amount due on all the withdrawn special
20assessments. The purchaser may file his or her receipts with
21the county clerk and have them posted on the tax judgment,
22sale, redemption and forfeiture record at the same rate of
23penalty and in the same manner as in the case of payment of
24taxes and special assessments accruing after the sale, as
25provided in Section 21-355.
26    This Section does not apply to any application or

 

 

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1forfeiture that occurs on or after January 1, 2024.
2(Source: P.A. 87-669; 88-455.)
 
3    (35 ILCS 200/21-430)
4    Sec. 21-430. Partial settlement. In the event an owner or
5party interested requests to make settlement on a part of the
6property sold to a municipality, withdrawn from collection or
7forfeited to the county State for the non-payment of special
8assessments, the municipal officer is hereby authorized to
9accept the pro rata amount of any or all installments of the
10special assessment. That amount shall be computed by the board
11of local improvements, or other board or officer levying the
12special assessment, together with interest, costs and
13penalties as provided by law.
14    A petition containing the computation shall then be
15presented by the municipality to the court wherein the
16original assessment was confirmed. The petition shall bear the
17same number and title as the original proceeding. At least 10
18days before the date set for the hearing of the petition,
19notices shall be sent by mail, postpaid, to each of the persons
20who last paid the general taxes on the property originally
21assessed. The notices shall contain the description of the
22property as originally assessed, as it is to be divided, and
23the division of the original assessment, or installments
24thereof, together with interest, costs and penalties, showing
25the amount to be charged against each part of the property of

 

 

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1land so divided, the date when the petition is to be heard, and
2the date when objections thereto may be filed.
3    An affidavit by one of the members of the board of local
4improvements, or other board or officer computing the
5division, attesting to the mailing is prima facie evidence of
6a compliance with this Section. The court shall proceed to
7determine a fair and equitable division of the assessment, or
8any installment thereof, together with all interest, penalties
9and costs. The court shall order the cancellation of the
10certificate of sale, withdrawal or forfeiture on any part of
11the property if settlement is made within 10 days from the date
12of the court's order.
13    The county clerk may note on the certificate the partial
14cancellation and shall issue a certificate of cancellation on
15that part of the property and return the certificate to the
16municipality. Where a certificate of forfeiture or withdrawal
17has not been issued, the county clerk may accept the Receipt of
18Deposit for Redemption, issued by the municipal officer, as
19provided by law, and the clerk shall issue a certificate of
20cancellation on that part of the property. He or she shall make
21proper entry on his or her records showing the part of the
22property on which settlement has been made and the amount due
23on the balance.
24(Source: P.A. 83-358; 88-455.)
 
25    (35 ILCS 200/22-5)

 

 

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1    Sec. 22-5. Notice of sale and redemption rights. In order
2to be entitled to a tax deed, within 4 months and 15 days after
3any sale held under this Code, the purchaser or his or her
4assignee, and the county for all forfeited certificates from
5the annual sale, shall deliver to the county clerk a notice to
6be given to the party in whose name the taxes are last assessed
7as shown by the most recent tax collector's warrant books, in
8at least 10 point type in the following form completely filled
9in:
10
TAKE NOTICE
11    County of ...............................................
12    Date Premises Sold or Forfeited ..........................
13    Certificate No. .........................................
14    Sold for General Taxes of (year) ........................
15    Sold for Special Assessment of (Municipality)
16    and special assessment number ...........................
17    Warrant No. ............... Inst. No. .................
18
THIS PROPERTY HAS BEEN SOLD FOR
19
DELINQUENT TAXES
20Property Address (as identified on the most recent tax bill,
21if available) Property located at .
22Legal Description or Property Index No. .....................
23.............................................................
24.............................................................
25    This notice is to advise you that the above property has
26been sold for delinquent taxes and that the period of

 

 

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

 

 

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1    and
2        (3) commercial or industrial property.
3    You must redeem your taxes within 2 1/2 years of the Date
4of Sale for the following classifications:
5        (1) all residential property with less than 6 units;
6    and
7        (2) all other property not covered by the 1-year
8    redemption period outlined above.
9    Redemption deadlines may have been extended by the
10certificate holder or pursuant to Illinois law. To confirm the
11redemption deadline, you must contact the County Clerk at the
12address, telephone number, or email address below. Redemption
13can be made at any time on or before .... by applying to the
14County Clerk of .... County, Illinois at the Office of the
15County Clerk in ...., Illinois. The address, telephone number,
16and email address for the County Clerk is as follows:
17    The above amount is subject to increase at 6 month
18intervals from the date of sale. Check with the county clerk as
19to the exact amount you owe before redeeming. Payment must be
20made by certified check, cashier's check, money order, or in
21cash.
22    For further information contact the County Clerk
23ADDRESS:............................
24TELEPHONE AND/OR EMAIL ADDRESS:..........................
25    For further information about the redemption deadline,
26redemption amount, or payment process, please contact the

 

 

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1County Clerk.
 
2
...............................
3
Purchaser or Assignee
4
Dated (insert date).

 
5    Within 10 days after receipt of said notice, the county
6clerk shall mail to the addresses supplied by the purchaser or
7assignee, by registered or certified mail, copies of said
8notice to the party in whose name the taxes are last assessed
9as shown by the most recent tax collector's warrant books.
10With the exception of a county or taxing district acquiring
11certificates pursuant to Section 21-90 and 21-260, all
12purchasers or assignees shall pay to the clerk postage plus
13the sum of $10. The clerk shall write or stamp the date of
14receiving the notices upon the copies of the notices, and
15retain one copy.
16    With the exception of forfeited tax liens or certificates
17held by the county pursuant to Section 21-90, all redemption
18periods shall begin on the date of sale. For forfeited tax
19liens or certificates held by the county pursuant to Section
2021-90, the county may cure any defect in a notice, or failure
21to send a notice as required by this Section, by delivering to
22the county clerk a notice to be given to the party in whose
23name the taxes are last assessed as shown by the most recent
24tax collector's warrant books. The redemption period begins on

 

 

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1the date the county delivered the corrected notice to the
2clerk, if such extension is otherwise permitted by law.
3    The changes to this Section made by this amendatory Act of
4the 97th General Assembly apply only to tax sales that occur on
5or after the effective date of this amendatory Act of the 97th
6General Assembly.
7    The changes made to this Section by this amendatory Act of
8the 103rd General Assembly apply to matters concerning tax
9certificates issued on or after the effective date of this
10amendatory Act of the 103rd General Assembly.
11(Source: P.A. 102-815, eff. 5-13-22.)
 
12    (35 ILCS 200/22-10)
13    Sec. 22-10. Notice of expiration of period of redemption.
14A purchaser or assignee shall not be entitled to a tax deed to
15the property sold unless, not less than 3 months nor more than
166 months prior to the expiration of the period of redemption,
17he or she gives notice of the sale and the date of expiration
18of the period of redemption to the owners, occupants, and
19parties interested in the property, including any mortgagee of
20record, as provided below. For counties or taxing districts
21holding certificates pursuant to Section 21-90, the date of
22expiration of the period of redemption shall be designated by
23the county or taxing district in its petition for tax deed and
24identified in the notice below, which shall be filed with the
25county clerk. the

 

 

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1    The Notice to be given to the parties shall be in at least
210-point 10 point type in the following form completely filled
3in:
4TAX DEED NO. .................... FILED ....................
5
TAKE NOTICE
6    County of ...............................................
7    Date Premises Sold or Forfeited ..........................
8    Certificate No. ........................................
9    Sold or Forfeited for General Taxes of (year) ...........
10    Sold for Special Assessment of (Municipality)
11    and special assessment number ...........................
12    Warrant No. ................ Inst. No. .................
13
THIS PROPERTY HAS BEEN SOLD FOR
14
DELINQUENT TAXES
15Property Address (as identified on the most recent tax bill,
16if available) Property located at .
17Legal Description or Property Index No. .....................
18.............................................................
19.............................................................
20    This notice is to advise you that the above property has
21been sold for delinquent taxes and that the period of
22redemption from the sale will expire on .....................
23.............................................................
24    The amount to redeem is subject to increase at 6 month
25intervals from the date of sale and may be further increased if
26the purchaser at the tax sale or his or her assignee pays any

 

 

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1subsequently accruing taxes or special assessments to redeem
2the property from subsequent forfeitures or tax sales. Check
3with the county clerk as to the exact amount you owe before
4redeeming.
5    This notice is also to advise you that a petition has been
6filed for a tax deed which will transfer title and the right to
7possession of this property if redemption is not made on or
8before ......................................................
9    This matter is set for hearing in the Circuit Court of this
10county in ...., Illinois on .....
11    You may be present at this hearing but your right to redeem
12will already have expired at that time.
13
YOU ARE URGED TO REDEEM IMMEDIATELY
14
TO PREVENT LOSS OF PROPERTY
15    Redemption can be made at any time on or before .... by
16applying to the County Clerk of ...., County, Illinois at the
17Office of the County Clerk in ...., Illinois.
18    For further information contact the County Clerk
19ADDRESS:....................
20TELEPHONE AND/OR EMAIL ADDRESS:..................
 
21
..........................
22
Purchaser or Assignee.
23
Dated (insert date).

 
24    In counties with 3,000,000 or more inhabitants, the notice

 

 

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1shall also state the address, room number, and time at which
2the matter is set for hearing.
3    The changes to this Section made by Public Act 97-557
4apply only to matters in which a petition for tax deed is filed
5on or after July 1, 2012 (the effective date of Public Act
697-557).
7    The changes to this Section made by Public Act 102-1003
8this amendatory Act of the 102nd General Assembly apply to
9matters in which a petition for tax deed is filed on or after
10May 27, 2022 (the effective date of Public Act 102-1003) this
11amendatory Act of the 102nd General Assembly. Failure of any
12party or any public official to comply with the changes made to
13this Section by Public Act 102-528 does not invalidate any tax
14deed issued prior to May 27, 2022 (the effective date of Public
15Act 102-1003) this amendatory Act of the 102nd General
16Assembly.
17    The changes made to this Section by this amendatory Act of
18the 103rd General Assembly apply to matters concerning tax
19certificates issued on or after the effective date of this
20amendatory Act of the 103rd General Assembly.
21(Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22;
22102-1003, eff. 5-27-22; revised 9-1-22.)
 
23    (35 ILCS 200/22-15)
24    Sec. 22-15. Service of notice. The purchaser or his or her
25assignee shall give the notice required by Section 22-10 by

 

 

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1causing it to be published in a newspaper as set forth in
2Section 22-20. In addition, the notice shall be served upon
3owners who reside on any part of the subject property by
4leaving a copy of the notice with those owners personally. The
5notice must be served by a sheriff (or if he or she is
6disqualified, by a coroner) of the county in which the
7property, or any part thereof, is located or, except in Cook
8County, by a person who is licensed or registered as a private
9detective under the Private Detective, Private Alarm, Private
10Security, Fingerprint Vendor, and Locksmith Act of 2004 upon
11owners who reside on any part of the property sold by leaving a
12copy of the notice with those owners personally.
13    In counties of 3,000,000 or more inhabitants, if the
14notice required by Section 22-10 is to be served by the
15sheriff, no sale in error may be declared pursuant to Section
1622-50 or subparagraph (5) of subsection (a) of Section 21-310
17based upon the sheriff's failure to serve the notice in
18accordance with this Section unless the notice and service
19list for the first service attempt is delivered by the
20purchaser or assignee to the sheriff at least 5 months prior to
21the expiration of the period of redemption. Purchasers or
22assignees may request that the sheriff make additional service
23attempts to the same entities and locations, and the sheriff
24may make those additional attempts within the noticing period
25established in Section 22-10, but the sheriff's failure to
26make such additional service attempts is not grounds for a

 

 

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1sale in error under Section 22-50 or subparagraph (5) of
2subsection (a) of Section 21-310.
3    In counties of 3,000,000 or more inhabitants, if the
4purchaser or assignee requests that the sheriff make an
5additional service attempt upon an entity or to a location
6that was not included on the service list for the first
7attempt, then the purchaser or assignee must deliver the
8notice and service list for the additional service attempt to
9the sheriff at least 4 months before the expiration of the
10period of redemption. If the purchaser or assignee delivers
11the notice and service list for an additional service attempt
12upon an entity or to a location that was not included on the
13service list for the first attempt to the sheriff at least 4
14months before the expiration of the period of redemption, then
15the sheriff's failure to serve the notice in accordance with
16this Section may be grounds for a sale in error under Section
1722-50 but not under subparagraph (5) of subsection (a) of
18Section 21-310. If the purchaser or assignee fails to deliver
19the notice and service list for an additional service attempt
20upon an entity or to a location that was not included on the
21first service list to the sheriff at least 4 months prior to
22the expiration of the period of redemption, then the sheriff's
23failure to serve that additional notice in accordance with
24this Section is not grounds for a sale in error under either
25Section 22-50 or subparagraph (5) of subsection (a) of Section
2621-310.

 

 

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1    In counties of 3,000,000 or more inhabitants where a
2taxing district is a petitioner for tax deed pursuant to
3Section 21-90, in lieu of service by the sheriff or coroner the
4notice may be served by a special process server appointed by
5the circuit court as provided in this Section. The taxing
6district may move prior to filing one or more petitions for tax
7deed for appointment of such a special process server. The
8court, upon being satisfied that the person named in the
9motion is at least 18 years of age and is capable of serving
10notice as required under this Code, shall enter an order
11appointing such person as a special process server for a
12period of one year. The appointment may be renewed for
13successive periods of one year each by motion and order, and a
14copy of the original and any subsequent order shall be filed in
15each tax deed case in which a notice is served by the appointed
16person. Delivery of the notice to and service of the notice by
17the special process server shall have the same force and
18effect as its delivery to and service by the sheriff or
19coroner.
20    The same form of notice shall also be served, in the manner
21set forth under Sections 2-203, 2-204, 2-205, 2-205.1, and
222-211 of the Code of Civil Procedure, upon all other owners and
23parties interested in the property, if upon diligent inquiry
24they can be found in the county, and upon the occupants of the
25property.
26    If the property sold has more than 4 dwellings or other

 

 

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1rental units, and has a managing agent or party who collects
2rents, that person shall be deemed the occupant and shall be
3served with notice instead of the occupants of the individual
4units. If the property has no dwellings or rental units, but
5economic or recreational activities are carried on therein,
6the person directing such activities shall be deemed the
7occupant. Holders of rights of entry and possibilities of
8reverter shall not be deemed parties interested in the
9property.
10    When a party interested in the property is a trustee,
11notice served upon the trustee shall be deemed to have been
12served upon any beneficiary or note holder thereunder unless
13the holder of the note is disclosed of record.
14    When a judgment is a lien upon the property sold, the
15holder of the lien shall be served with notice if the name of
16the judgment debtor as shown in the transcript, certified copy
17or memorandum of judgment filed of record is identical, as to
18given name and surname, with the name of the party interested
19as it appears of record.
20    If any owner or party interested, upon diligent inquiry
21and effort, cannot be found or served with notice in the county
22as provided in this Section, and the person in actual
23occupancy and possession is tenant to, or in possession under
24the owners or the parties interested in the property, then
25service of notice upon the tenant, occupant or person in
26possession shall be deemed service upon the owners or parties

 

 

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1interested.
2    If any owner or party interested, upon diligent inquiry
3and effort cannot be found or served with notice in the county,
4then the person making the service shall cause a copy of the
5notice to be sent by registered or certified mail, return
6receipt requested, to that party at his or her residence, if
7ascertainable.
8    The changes to this Section made by Public Act 95-477
9apply only to matters in which a petition for tax deed is filed
10on or after June 1, 2008 (the effective date of Public Act
1195-477).
12(Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08;
1395-876, eff. 8-21-08.)
 
14    (35 ILCS 200/22-25)
15    Sec. 22-25. Mailed notice. In addition to the notice
16required to be served not less than one month nor more than 6
17months prior to the expiration of the period of redemption,
18the purchaser or his or her assignee shall prepare and deliver
19to the clerk of the Circuit Court of the county in which the
20property is located, not more than 6 months and not less than 3
21months 111 days prior to the expiration of the period of
22redemption, the notice provided for in this Section, together
23with the statutory costs for mailing the notice by certified
24mail, return receipt requested. The form of notice to be
25mailed by the clerk shall be identical in form to that provided

 

 

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1by Section 22-10 for service upon owners residing upon the
2property sold, except that it shall bear the signature of the
3clerk instead of the name of the purchaser or assignee and
4shall designate the parties to whom it is to be mailed. The
5clerk may furnish the form. The clerk shall mail the notices
6delivered to him or her by certified mail, return receipt
7requested, not less than 3 months prior to the expiration of
8the period of redemption. The certificate of the clerk that he
9or she has mailed the notices, together with the return
10receipts, shall be filed in and made a part of the court
11record. The notices shall be mailed to the owners of the
12property at their last known addresses, and to those persons
13who are entitled to service of notice as occupants.
14    The changes to this Section made by Public Act 97-557 this
15amendatory Act of the 97th General Assembly shall be construed
16as being declaratory of existing law and not as a new
17enactment.
18    The changes to this Section made by Public Act 102-1003
19this amendatory Act of the 102nd General Assembly apply to
20matters in which a petition for tax deed is filed on or after
21May 27, 2022 (the effective date of Public Act 102-1003) this
22amendatory Act of the 102nd General Assembly. Failure of any
23party or any public official to comply with the changes made to
24this Section by Public Act 102-528 does not invalidate any tax
25deed issued prior to May 27, 2022 (the effective date of Public
26Act 102-1003) this amendatory Act of the 102nd General

 

 

10300SB1675ham002- 72 -LRB103 28658 HLH 61723 a

1Assembly.
2(Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22;
3102-1003, eff. 5-27-22; revised 8-12-22.)
 
4    (35 ILCS 200/22-30)
5    Sec. 22-30. Petition for deed. At any time within 6 months
6but not less than 3 months prior to the expiration of the
7redemption period for property sold pursuant to judgment and
8order of sale under Sections 21-110 through 21-120 or 21-260
9or otherwise acquired by the county pursuant to Section 21-90,
10the purchaser, or the agent pursuant to Section 21-90, or his
11or her assignee may file a petition in the circuit court in the
12same proceeding in which the judgment and order of sale were
13entered, asking that the court direct the county clerk to
14issue a tax deed if the property is not redeemed from the sale.
15The petition shall be accompanied by the statutory filing fee.
16    Notice of filing the petition and a date for redemption,
17after which the date on which the petitioner intends to apply
18for an order to issue a tax on the petition that a deed if the
19taxes are not be issued if the property is not redeemed, shall
20be given to occupants, owners and persons interested in the
21property as part of the notice provided in Sections 22-10
22through 22-25, except that only one publication is required.
23The county clerk shall be notified of the filing of the
24petition and any person owning or interested in the property
25may, if he or she desires, appear in the proceeding.

 

 

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1    The changes to this Section made by this amendatory Act of
2the 95th General Assembly apply only to matters in which a
3petition for tax deed is filed on or after the effective date
4of this amendatory Act of the 95th General Assembly.
5(Source: P.A. 95-477, eff. 6-1-08.)
 
6    (35 ILCS 200/22-35)
7    Sec. 22-35. Reimbursement of a county or municipality
8before issuance of tax deed. Except in any proceeding in which
9the tax purchaser is a county acting as a trustee for taxing
10districts as provided in Section 21-90, an order for the
11issuance of a tax deed under this Code shall not be entered
12affecting the title to or interest in any property in which a
13county, city, village or incorporated town has an interest
14under the police and welfare power by advancements made from
15public funds, until the purchaser or assignee makes
16reimbursement to the county, city, village or incorporated
17town of the money so advanced or the county, city, village, or
18town waives its lien on the property for the money so advanced.
19In However, in lieu of reimbursing the county, city, village,
20or town for any advancement of money that have not been waived
21reimbursement or waiver, the purchaser or his or her assignee
22may make application for and the court shall order that the tax
23purchase be set aside as a sale in error. However, a A sale in
24error may not be granted under this Section if:
25        (1) the lien has been released, satisfied, discharged,

 

 

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1    or waived; or
2        (2) the following conditions apply:
3            (A) the county, city, village, or town does not
4        agree to release, discharge, or waive the lien;
5            (B) the aggregate total of all such liens recorded
6        against the property by the county, city, village, or
7        town is less than $5,000; and
8            (C) the lien or liens secure money advanced by the
9        county, city, village, or town to abate conditions on
10        the property that are in violation of Section 11-20-7,
11        Section 11-20-12, or Section 11-20-13 of the Illinois
12        Municipal Code or any other applicable codes or
13        ordinances adopted by a county, city, village or town
14        pursuant to its emergency authority to abate neglected
15        weeds, grass, trees, bushes, garbage, debris, or
16        graffiti from property.
17    A filing or appearance fee shall not be required of a
18county, city, village or incorporated town seeking to enforce
19its claim under this Section in a tax deed proceeding.
20(Source: P.A. 101-379, eff. 1-1-20.)
 
21    (35 ILCS 200/22-40)
22    Sec. 22-40. Issuance of deed; possession.
23    (a) To obtain an order for issuance of tax deed, the
24petitioner must provide sufficient evidence that: If the
25        (1) the redemption period has expired expires and the

 

 

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1    property has not been redeemed; and
2        (2) all taxes and special assessments which became due
3    and payable subsequent to the sale have been paid, unless
4    the county or its agent, as trustee pursuant to Section
5    21-90, is the petitioner; and
6        (3) all forfeitures and sales which occur subsequent
7    to the sale are paid or redeemed, unless the county or its
8    agent, as trustee pursuant to Section 21-90, is the
9    petitioner; have been redeemed and
10        (4) the notices required by law have been given, and
11    all advancements of public funds under the police power
12    made by a county, city, village or town under Section
13    22-35 have been paid; and
14        (5) the petitioner has complied with all the
15    provisions of law entitling him or her to a deed.
16    Upon receipt of sufficient evidence of the requirements
17under this subsection (a), the court shall find that the
18petitioner complied with those requirements and shall enter an
19order directing the county clerk, on the production of the tax
20certificate and a certified copy of the order, to issue to the
21purchaser or its assignee a tax deed. , the court shall so find
22and shall enter an order directing the county clerk on the
23production of the certificate of purchase and a certified copy
24of the order, to issue to the purchaser or his or her assignee
25a tax deed. The court shall insist on strict compliance with
26Section 22-10 through 22-25. Prior to the entry of an order

 

 

10300SB1675ham002- 76 -LRB103 28658 HLH 61723 a

1directing the issuance of a tax deed, the petitioner shall
2furnish the court with a report of proceedings of the evidence
3received on the application for tax deed and the report of
4proceedings shall be filed and made a part of the court record.
5    (b) Except as provided in subsection (e), if If taxes for
6years prior to the year or years sold are or become delinquent
7subsequent to the date of sale, the court shall find that the
8lien of those delinquent taxes has been or will be merged into
9the tax deed grantee's title if the court determines that the
10tax deed grantee or any prior holder of the certificate of
11purchase, or any person or entity under common ownership or
12control with any such grantee or prior holder of the
13certificate of purchase, was at no time the holder of any
14certificate of purchase for the years sought to be merged. If
15delinquent taxes are merged into the tax deed pursuant to this
16subsection, the court shall enter an order declaring which
17specific taxes have been or will be merged into the tax deed
18title and directing the county treasurer and county clerk to
19reflect that declaration in the warrant and judgment records;
20provided, that no such order shall be effective until a tax
21deed has been issued and timely recorded. Nothing contained in
22this Section shall relieve any owner liable for delinquent
23property taxes under this Code from the payment of the taxes
24that have been merged into the title upon issuance of the tax
25deed.
26    (c) The county clerk is entitled to a fee of $10 in

 

 

10300SB1675ham002- 77 -LRB103 28658 HLH 61723 a

1counties of 3,000,000 or more inhabitants and $5 in counties
2with less than 3,000,000 inhabitants for the issuance of the
3tax deed, with the exception of deeds issued to the county
4pursuant to its authority under Section 21-90. The clerk may
5not include in a tax deed more than one property as listed,
6assessed and sold in one description, except in cases where
7several properties are owned by one person.
8    Upon application the court shall, enter an order to place
9the tax deed grantee or the grantee's successor in interest in
10possession of the property and may enter orders and grant
11relief as may be necessary or desirable to maintain the
12grantee or the grantee's successor in interest in possession.
13    (d) The court shall retain jurisdiction to enter orders
14pursuant to subsections (b) and (c) of this Section. This
15amendatory Act of the 92nd General Assembly and this
16amendatory Act of the 95th General Assembly shall be construed
17as being declarative of existing law and not as a new
18enactment.
19    (e) Prior to the issuance of any tax deed under this
20Section, the petitioner must redeem all taxes and special
21assessments on the property that are subject to a pending tax
22petition filed by a county or its assignee pursuant to Section
2321-90.
24    (f) If, for any reason, a purchaser fails to obtain an
25order for tax deed within the required time period and no sale
26in error was granted or redemption paid, then the certificate

 

 

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1shall be forfeited to the county, as trustee, pursuant to
2Section 21-90.
3(Source: P.A. 98-1162, eff. 6-1-15.)
 
4    (35 ILCS 200/22-60)
5    Sec. 22-60. Contents of deed; recording. Every tax deed
6shall contain the full names and the true post office address
7and residence of grantee. A county receiving a tax deed
8pursuant to Section 21-90 may designate a specific county
9agency to be named as the deed grantee. It shall not be of any
10force or effect, and the recipient shall not take title to the
11property, until after the deed it has been recorded in the
12office of the recorder.
13(Source: P.A. 83-358; 88-455.)".