(35 ILCS 200/21-100) Sec. 21-100. Notice to county officials; voiding of tax bills. The county
board or corporate authorities of the county, or other taxing district
acquiring property under Section 21-95 shall give written notice of the
acquisition to the chief county assessment officer and the county collector and
the county clerk of the county in which the property is located, and request
the voiding of the tax liens as provided in this Section. The notice shall
describe the acquired property by legal description or property index number. Upon receipt of the notice, the county collector and county clerk shall void
the current and all prior unpaid taxes on the records in their respective
offices by entering the following statement upon their records for the
property: "Acquired by ... (name of county, municipality, school district, or park district acquiring the
property under Section 21-95). Taxes due and unpaid on this property ...
(give legal description or property index number and address of the property)
... are waived and null and void under Section 21-100 of the Property Tax Code.
The tax bills of this property are hereby voided and liens for the taxes are
extinguished." (Source: P.A. 96-1142, eff. 7-21-10.) |
(35 ILCS 200/21-105)
Sec. 21-105.
Liability of owner; rights of tax purchaser.
Nothing in
Sections 21-95 and 21-100 shall relieve any owner liable for delinquent
property taxes under this Code from the payment of any delinquent taxes or
liens which have become null and void under those Sections.
Sections 21-95 and 21-100 shall not adversely affect the rights or interests
of the holder of any bona fide certificate of purchase of the property for
delinquent taxes.
However, upon acquisition of property by a governmental unit as set forth
in Section 21-95, the rights and interests of the holder of any bona fide
certificate of purchase of the property for delinquent taxes shall be limited
to a sale in error and a refund as provided under Section 21-310.
(Source: P.A. 91-177, eff. 1-1-00.)
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(35 ILCS 200/21-110)
Sec. 21-110.
Published notice of annual application for judgment and sale;
delinquent taxes. At any time after all taxes have become delinquent in any year, the Collector shall publish an advertisement,
giving notice of the intended application for judgment and sale of the
delinquent properties. The advertisement may include the street address on file with the county collector, if available, and shall include the PIN number of each delinquent property. Except as provided below, the advertisement shall be in
a
newspaper published in the township or road district in which the properties
are located. If there is no newspaper published in the township or road
district, then the notice shall be published in some newspaper in the same
county as the township or road district, to be selected by the county
collector. When the property is in a city with more than 1,000,000
inhabitants, the advertisement may be in any newspaper published in the same
county. When the property is in an incorporated town which has superseded a
civil township, the advertisement shall be in a newspaper published in the
incorporated town or if there is no such newspaper, then in a newspaper
published in the county.
The provisions of this Section relating to the time when the Collector
shall advertise intended application for judgment for sale are subject to
modification by the governing authority of a county in accordance with the
provisions of subsection (c) of Section 21-40.
(Source: P.A. 97-557, eff. 7-1-12 .)
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(35 ILCS 200/21-112)
Sec. 21-112. Publication time limit. (a) The Collector may recommend to a
county board that the board pass an ordinance or resolution stating that the
Collector shall no longer publish or send notice of delinquent or forfeited
property
taxes owed by a lessee of the property, pursuant to a leasehold assessment
under Section 9-195 or Section 15-55 of the Property Tax Code or their
predecessor provisions in the Revenue Act of 1939, if the taxes have been
delinquent or forfeited for at least 10 years and there are no current
delinquent or forfeited taxes. The Collector shall discontinue publishing and
sending notice of the delinquent or forfeited taxes upon passage of the
ordinance or resolution.
(b) The Collector shall no longer publish delinquent or forfeited property taxes for any property under Section 10-35 or any other property that is exempt from taxation under this Code. (Source: P.A. 100-1095, eff. 1-1-19 .)
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