In cases of the sale of homestead property in counties with 3,000,000
or more inhabitants, a tax deed may also be voided by the court upon petition,
filed not more than 3 months after an order for tax deed was entered, if the
court finds that the property was owner occupied on the expiration date of the
period of redemption and that the order for deed was effectuated pursuant to a
negligent or willful error made by an employee of the county clerk or county
collector during the period of redemption from the sale that was reasonably
relied upon to the detriment of any person having a redeemable interest. In
such a case, the tax purchaser shall be entitled to the original amount
required to redeem the property plus interest from the sale as of the last date
of redemption together with costs actually expended subsequent to the
expiration of the period of redemption and reasonable attorney's fees, all of
which shall be dispensed from the fund created by Section 21-295.
In those cases of error where the court vacates the tax deed, it may award the
petitioner reasonable attorney's fees and court costs actually expended,
payable from that fund. The court hearing a petition filed under this Section
or Section 2-1401 of the Code of Civil Procedure may concurrently hear a
petition filed under Section 21-295 and may grant relief under any Section.
This amendatory Act of the 95th General Assembly shall be construed as being declarative of existing law and not as a new enactment.
(Source: P.A. 95-477, eff. 6-1-08