(35 ILCS 200/21-145)
At the same time the County Collector annually
publishes the collector's annual sale advertisement under Sections 21-110,
21-115 and 21-120, it is mandatory for the collector in counties with 3,000,000
or more inhabitants, and in other counties if the county board so orders by
resolution, to publish an advertisement giving notice of the intended
application for judgment and sale of all properties upon which all or a part of
the general taxes for each of 3 or more years are delinquent as of the date of
the advertisement. Under no circumstance may a tax year be offered at a scavenger sale prior to the annual tax sale for that tax year (or, for omitted assessments issued pursuant to Section 9-260, the annual tax sale for that omitted assessment's warrant year, as defined herein). In no event may there be more than 2 consecutive years
without a sale under this Section, except where a tax sale has been delayed pursuant to Section 21-150 as a result of a statewide COVID-19 public health emergency. The term delinquent also includes
forfeitures. The County Collector shall include in the advertisement and in the
application for judgment and sale under this Section and Section 21-260 the
total amount of all general taxes upon those properties which are delinquent as
of the date of the advertisement. In lieu of a single annual advertisement and
application for judgment and sale under this Section and Section 21-260, the
County Collector may, from time to time, beginning on the date of the
publication of the annual sale advertisement and before August 1 of the next
year, publish separate advertisements and make separate applications on
eligible properties described in one or more volumes of the delinquent list.
The separate advertisements and applications shall, in the aggregate, include
all the properties which otherwise would have been included in the single
annual advertisement and application for judgment and sale under this Section.
Upon the written request of the taxing district which levied the same, the
County Collector shall also include in the advertisement the special taxes and
special assessments, together with interest, penalties and costs thereon upon
those properties which are delinquent as of the date of the advertisement. The
advertisement and application for judgment and sale shall be in the manner
prescribed by this Code relating to the annual advertisement and application
for judgment and sale of delinquent properties.
As used in this Section, "warrant year" means the year preceding the calendar year in which the omitted assessment first became due and payable.
(Source: P.A. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)