Illinois General Assembly - Illinois Compiled Statutes

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

35 ILCS 200/22-35

(35 ILCS 200/22-35)

Sec. 22-35. Reimbursement of a county or municipality before issuance of tax deed.


Except in any proceeding in which the tax purchaser is a county acting as a
trustee for
taxing districts as provided in Section 21-90,
an order for the issuance of a tax deed under this Code shall not be entered
affecting the title to or interest in any property in which a county, city, village or
incorporated town has an interest under the police and welfare power by
advancements made from public funds, until the purchaser or assignee makes
reimbursement to the county, city, village or incorporated town of the money so
advanced or the county, city, village, or town waives its lien on the property for
the money so advanced.  However, in lieu of reimbursement or waiver, the
purchaser or
his or her
assignee may make application for and the court shall order that the tax
purchase be set aside as a sale in error.  A sale in error may not be granted under this Section if the lien has been released, satisfied, discharged, or waived. A filing or appearance fee shall not
be required of a county, city, village or incorporated town seeking to enforce its
claim under this Section in a tax deed proceeding.

(Source: P.A. 101-379, eff. 1-1-20.)