(35 ILCS 200/21-415)
When the grantee of a tax deed issued pursuant
to a sale held on or prior to September 1, 1951, or any one claiming
thereunder, has not perfected his title in accordance with Section 13-109 of
the Code of Civil Procedure, it is lawful for the owner of the property or his
agent or attorney to pay or tender to the tax title holder the moneys expended
by the tax title holder upon the sale with 7% interest per year thereon,
together with subsequent taxes and special assessments paid and the statutory
fees and costs incurred. When the payment or tender is made the tax
title holder shall reconvey the property to the owner thereof. The amount of
the tender may be based upon an estimate prepared by the county clerk. However,
the county clerk is not required to include any subsequent taxes or special
assessments in his certificate of redemption, nor shall the payment thereof be
a charge upon the property, unless the purchaser, assignee, or holder of the
tax certificate has filed with the county clerk, before redemption, an
official, original or duplicate tax collector's receipt for the payment of the
subsequent taxes or special assessments, and the tax collector shall execute
and furnish such duplicate tax receipts.
In preparing the estimates, the county clerk shall include, in addition
to the amount of moneys herein provided for, the following fees to the tax
(a) For preparing the affidavit of compliance with
law, $1 in counties with less than 3,000,000 inhabitants and $2 in counties of 3,000,000 or more inhabitants.
(b) For service of the notices provided by law, which
must be served by holders of certificates of sale, to occupants, owners or parties interested in property sold for taxes, $3 in counties with less than 3,000,000 inhabitants and $5 in counties of 3,000,000 or more inhabitants for each property listed, assessed and sold in one description.
(c) The actual cost of recording the tax deed.
The county clerk may charge $5 for preparing the estimate which shall be
prima facie evidence of the amount due the tax title holder.
(Source: P.A. 87-669; 88-455.)