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35 ILCS 200/21-365

(35 ILCS 200/21-365)

Sec. 21-365.

Deficiency judgment.

If the sold property is not redeemed, a
deficiency judgment shall not be taken on account of the receivership
proceedings against the owner or owners of the property.  In the event that
income to the receiver exceeds expenditures, net income is to be deposited with
the clerk of the court ordering the tax sale and shall be distributed as
determined by the court ordering the appointment of the receiver.

(Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
86-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189; 88-455.)

35 ILCS 200/21-370

(35 ILCS 200/21-370)

Sec. 21-370. Redemption of forfeited property.

Except as otherwise provided
in Section 21-375, any property forfeited to the county may be redeemed or sold
in the following manner:

When property has been forfeited for delinquent general taxes,
the person desiring to redeem shall apply to the county clerk who shall order
the county collector to receive from the person the amount of the forfeited
general taxes, statutory costs, interest prior to forfeiture, printer's fees
due thereon and, in addition, forfeiture interest at a rate of 12% per year or
fraction thereof. Upon presentation of the county clerk's order to the county
collector, the collector shall receive the amount due on account of forfeited
general taxes and give the person duplicate receipts, setting forth a
description of the property and amount received. One of the receipts shall be
countersigned by the county clerk and, when so countersigned, shall be evidence
of the redemption of the property. The receipt shall not be valid until it is
countersigned by the county clerk. The other receipt shall be filed by the
county clerk in his or her office, and the clerk shall make a proper entry of
the redemption of the  property on the appropriate books in his or her office
and charge the amount of the redemption to the county collector.

In counties with 3,000,000 or more inhabitants, when
property has been forfeited because of the nonpayment of
delinquent special assessments, the county clerk shall collect from the person
desiring to redeem the amount due on the delinquent special assessment,
together with the interest, costs and penalties fixed by law, and shall
issue a receipt therefor setting forth a description of the property and
the amount received.  The receipt shall be evidence of the redemption of
the property therein described. In addition, the city comptroller or other
officer designated and authorized by the city council, board of trustees or
other governing body of any municipal corporation which levied any special
assessment shall have power to collect the amounts due on properties
which have been forfeited, and the interest and penalties due thereon,
based upon an estimate of the cost of redemption computed by the county
clerk and at a rate to be fixed by the city council, board of trustees
or other governing body as to the interest and penalties due thereon and
shall issue a receipt therefor.  The person receiving the receipt shall
file with the county clerk the receipt of the municipal officer that
such special assessments and interest and penalties have been paid. Upon
the presentation of the receipt the county clerk shall issue to the person
a certificate of cancellation setting forth a description of the property,
the special assessment warrant and installment, and the amount received by the
municipal officer.  The certificate of cancellation shall be evidence
of the redemption of the property therein described. The city council, board of
trustees, or other governing body may authorize the municipal officer to waive
penalties for the first year in excess of 7%. The form of the receipt of
redemption for filing with the county clerk shall be as prescribed by law.

In counties with less than 3,000,000 inhabitants, when property has been
forfeited in whole or in part for the non-payment of delinquent special
assessments, the person desiring to redeem shall apply to the municipal
collector who shall receive the amount due on the delinquent special
assessment, together with the interest, costs and penalties fixed by law, and
issue a certificate therefor.  The recipient shall file the certificate of the
municipal collector that the special assessments and the costs, interest and
penalties thereon have been paid with the county clerk. The municipal
collector's certificate of payment shall be filed by the county clerk in his or
her office and the clerk shall make a proper entry of the redemption on the
books in his or her office.

This Section 21-370 does not apply to any forfeiture that occurs on or after January 1, 2024.
(Source: P.A. 103-555, eff. 1-1-24.)

35 ILCS 200/21-375

(35 ILCS 200/21-375)

Sec. 21-375.

Partial redemption of forfeited properties.

In counties with
less than 3,000,000 inhabitants, when forfeited taxes on a property remain
unpaid for one or more years, it is permissible to pay to the county or
township collector, one or more full years of back or forfeited taxes, interest
prior to forfeiture, statutory costs, printers' fees, and forfeiture interest
or penalties, attaching thereto beginning with the earliest year for which the
taxes are unpaid. In no case shall payment on account of a designated years'
taxes be accepted unless the sums due for prior years have first been paid or
are tendered at the same time.

Any person seeking to make payments under this Section shall notify the
county clerk of his or her intention in person or by agent or in writing. If
notice is given while the collector has possession of the collector's books,
the county clerk shall prepare an addendum to be presented to the collector and
attached, by the collector, to the collector's books on which the description
of the property involved appears, which addendum shall become a part of the
collector's books.  If notice is given after the tax sale, but before receipt
by the county collector of the  current collector's books, the county clerk
shall prepare an addendum and attach it to the Tax Judgment, Sale, Redemption,
and Forfeiture record, on which the property involved appears, which addendum
shall become a part of that record.

The addendum shall show separately, for the year or years
to be paid, (a) the amount of back or forfeited taxes, (b) interest prior
to forfeiture, (c) statutory costs and printers' fees, and (d) forfeiture
interest or penalties attaching thereto. The county clerk shall, at the
same time, order the county or town collector to receive from the person the
amount due on account of the taxes, for the year or years determined as
provided above, of the back or forfeited taxes, interest prior to forfeiture,
statutory costs, printers' fees, and forfeiture interest or penalties to date
attaching to the back or forfeited taxes.

Upon presentation of the order from the county clerk, and receipt of the
addendum if the books are in the collector's possession, the collector
shall receive the sum tendered on account of the taxes for the year or
years designated, and make out duplicate receipts therefor. The receipts
shall set forth a description of the property, the year or years paid, and
the total amount received. One copy of the receipt shall be given the
person making payment and, when countersigned by the county clerk, shall be
evidence of the payment therein set forth. The second copy
shall be filed by the county clerk in his or her office.

If the collector's books are in the collector's possession, he or she shall
enter the payment on the current collector's books or addendum, and he or
she shall also enter any unpaid balance on the Tax Judgment, Sale, Redemption
and Forfeiture record at the proper time.

After the tax sale and before receipt by the county collector of the current
collector's books, the county clerk shall make a proper entry on the Tax
Judgment, Sale, Redemption and Forfeiture record, and shall charge the county
collector with the sum received. The county clerk shall also enter any unpaid
balance on the county collector's books at the proper time.

The county collector shall distribute all sums received as required by law.

(Source: P.A. 76-2254; 88-455.)

35 ILCS 200/21-380

(35 ILCS 200/21-380)

Sec. 21-380. Redemption under protest.

Any person redeeming under this
Section at a time subsequent to the filing of a petition under Section 22-30 or
21-445, who desires to preserve his or her right to defend against the petition
for a tax deed, shall accompany the deposit for redemption with a writing
substantially in the following form:

Redemption Under Protest

Tax Deed Case No. ............................................

Vol. No. .....................................................

Property Index No.

or Legal Description. ....................................

Original Amount of Tax $. ....................................

Amount Deposited for Redemption $. ...........................

Name of Petitioner. ..........................................

Tax Year Included in Judgment. ...............................

Date of Sale. ................................................

Expiration Date of the Period of Redemption. .................

To the county clerk of ........ County:

This redemption is made under protest for the following reasons: (here
set forth and specify the grounds relied upon for the objection)

Name of party redeeming. .....................................

Address. .....................................................

Any grounds for the objection not specified at the time of the redemption
under protest shall not be considered by the court.  The specified grounds
for the objections shall be limited to those defenses as would provide
sufficient basis to deny entry of an order for issuance of a tax deed.
Nothing in this Section shall be construed to authorize or revive any
objection to the tax sale or underlying taxes which was estopped by entry
of the order for sale as set forth in Section 22-75.

The person protesting shall present to the county clerk 3 copies of the
written protest signed by himself or herself.  The clerk shall write or
stamp the date of receipt upon the copies and sign them.  He or she shall
retain one of the copies, another he or she shall deliver to the person making
the redemption, who shall file the copy with the clerk of the court in which
the tax deed petition is pending, and the third he or she shall forward to the
petitioner named therein.

The county clerk shall enter the redemption as provided in Section 21-230
and shall note the redemption under protest.  The redemption money so deposited
shall not be distributed to the holder of the certificate of purchase but shall
be retained by the county clerk pending disposition of the petition filed under
Section 22-30.

Redemption under protest constitutes the appearance of the person protesting
in the proceedings under Sections 22-30 through 22-55 and that person shall
present a defense to the petition for tax deed at the time which the court
directs.  Failure to appear and defend shall constitute a waiver of the protest
and the court shall order the redemption money distributed to the holder of the
certificate of purchase upon surrender of that certificate and shall dismiss
the proceedings.

When the party redeeming appears and presents a defense, the court shall hear
and determine the matter.  If the defense is not sustained, the court shall
order the protest stricken and direct the county clerk to distribute the
redemption money upon surrender of the certificate of purchase and shall order
the party redeeming to pay the petitioner reasonable expenses, actually
incurred, including the cost of withheld redemption money, together with a
reasonable attorneys fee.  Upon a finding sustaining the protest in whole or in
part, the court may declare the sale to be a sale in error under Section 21-310
or Section 22-45, and shall direct the county clerk to return all or part of
the redemption money or deposit to the party redeeming.

(Source: P.A. 100-201, eff. 8-18-17.)

35 ILCS 200/21-385

(35 ILCS 200/21-385)

Sec. 21-385. Extension of period of redemption.

(a) For any tax certificates held by a county pursuant to Section 21-90, the redemption period for each tax certificate shall be extended by operation of law until the date established by the county as the redemption deadline in a petition for tax deed filed under Section 22-30. The redemption deadline established in the petition shall be identified in the notices provided under Sections 22-10 through 22-25 of this Code. After a redemption deadline is established in the petition for tax deed, the county may further extend the redemption deadline by filing with the county clerk of the county in which the property is located a written notice to that effect describing the property, identifying the certificate number, and specifying the extended period of redemption. Notwithstanding any expiration of a prior redemption period, all tax certificates forfeited to the county and held pursuant to Section 21-90 shall remain enforceable by the county or its assignee, and redemption shall be extended by operation of law until the date established by the county as the redemption deadline in a petition for tax deed filed under Section 22-30.

(b) Within 60 days of the date of assignment, assignees of forfeited certificates under Section 21-90 or Section 21-145 of this Code must file with the county clerk of the county in which the property is located a written notice describing the property, stating the date of the assignment, identifying the certificate number and specifying a deadline for redemption that is not later than 3 years from the date of assignment. Upon receiving the notice, the county clerk shall stamp the date of receipt upon the notice. If the notice is submitted as an electronic record, the county clerk shall acknowledge receipt of the record and shall provide confirmation in the same manner to the certificate holder. The confirmation from the county clerk shall include the date of receipt and shall serve as proof that the notice was filed with the county clerk. In no event shall a county clerk permit an assignee of forfeited certificates under Section 21-90 or Section 21-145 of this Code to extend the period of redemption beyond 3 years from the date of assignment. If the redemption period expires and no petition for tax deed has been filed under Section 22-30, the assigned tax certificate shall be forfeited to and held by the county pursuant to Section 21-90.

(c) Except for the county as trustee pursuant to Section 21-90, the 
purchaser or his or her assignee of property
sold for nonpayment of general taxes or special assessments may extend
the period of redemption at any time before the expiration of the
original period of redemption, or thereafter prior to the expiration of any
extended period of redemption, but only for a period that will expire not later than 3
years from the date of sale, by filing with the county clerk of
the county in which the property is located a written notice to that
effect describing the property, stating the date of the sale and
specifying the extended period of redemption. Upon receiving the notice, the county clerk shall stamp the date of receipt upon the notice.  If the notice is submitted as an electronic record, the county clerk shall acknowledge receipt of the record and shall provide confirmation in the same manner to the certificate holder. The confirmation from the county clerk shall include the date of receipt and shall serve as proof that the notice was filed with the county clerk. The county clerk shall not be required to extend the period of redemption unless the purchaser or his or her assignee obtains this acknowledgement of delivery.  If prior to the
expiration of the period of redemption or extended period of redemption
a petition for tax deed has been filed under Section
22-30, upon application of the petitioner, the court shall allow the
purchaser or his or her assignee to extend the period of redemption after
expiration of the original period or any extended period of redemption,
provided that any extension allowed will expire not later than 3 years from the
date of sale.  If the period of redemption is extended, the purchaser or his or
her assignee must give the notices provided for in Section 22-10 at the
specified times prior to the expiration of the extended period of redemption by
causing a sheriff (or if he or she is disqualified, a coroner) of the county in
which the property, or any part thereof, is located to serve the notices as
provided in Sections 22-15 and 22-20.
The notices may also be served as provided in Sections 22-15 and 22-20 by a
special process server appointed by the court under Section 22-15 and as provided in Sections 22-15 and 22-20.

The changes made to this Section by this amendatory Act of the 103rd General Assembly apply to matters concerning tax certificates issued on or after January 1, 2024.

(Source: P.A. 103-555, eff. 1-1-24.)

35 ILCS 200/21-390

(35 ILCS 200/21-390)

Sec. 21-390.

Effect of receipt of redemption money, forfeiture,
withdrawal or return of certificate. The receipt of the
redemption money on any property
by any purchaser or assignee, on account of
any forfeiture or withdrawal, or the return of the certificate of purchase,
withdrawal or forfeiture for cancellation, shall operate as a release of the
claim to the property under, or by virtue
of, the purchase, withdrawal or forfeiture.  However, when a certificate of
purchase has been recorded in the office of the
county recorder by any city, incorporated town or village with 1,000,000 or
more inhabitants in which the property is situated, the recording of a
certificate by the County Clerk, reciting the cancellation
of the certificate of purchase on the tax judgment, sale, redemption and
forfeiture record, shall operate as a release of the lien of the city,
incorporated town, or village under the certificate of purchase.

(Source: P.A. 83-358; 88-455.)

35 ILCS 200/21-395

(35 ILCS 200/21-395)

Sec. 21-395.

County clerk to pay successor redemption money collected.

At
the expiration of his or her term of office, the county clerk shall pay over to
the successor in office all moneys in his or her hands received for redemption
from sale for taxes on property.

(Source: Laws 1939, p. 886; P.A. 88-455.)

35 ILCS 200/21-397

(35 ILCS 200/21-397)

Sec. 21-397.

Notice of order setting aside redemption.

In counties with 3,000,000 or more inhabitants, if an order is entered
setting aside a
redemption made within the time allowed by law after a petition for tax deed
has been filed, the
holder of the certificate of purchase shall mail a copy of the order within 7
days of entry of the
order by registered or certified mail to the county clerk, to the person who
made the redemption, and
to all parties entitled to notice of the petition under Section 22-10, 22-15,
or 22-25. The order shall
provide that any person who was entitled to redeem may pay to the county clerk
within 30 days after the
entry of the order the amount necessary to redeem the property from the sale as
of the last day of the
period of redemption. The county clerk shall make an entry in the annual tax
judgment, sale,
redemption, and forfeiture record reflecting the entry of the order and shall
immediately upon
request provide an estimate of the amount required to effect a redemption as of
the last date of the
period of redemption. If the amount is paid within 30 days after
entry of the order, then
the court shall enter an order declaring the taxes to be paid as if the
property had been redeemed
within the time required by law and dismissing the petition for tax deed.  A
tax deed shall not be
issued within the 30-day period.  Upon surrender of the certificate of
purchase, the county clerk
shall distribute the funds deposited as if a timely redemption had been made.
This Section applies to all
redemptions that occur after the effective date of this amendatory Act of the
91st General Assembly.

(Source: P.A. 91-564, eff. 8-14-99.)

35 ILCS 200/Art. 21 Div. 8

(35 ILCS 200/Art. 21 Div. 8 heading) Division 8.

Other procedures

35 ILCS 200/21-400

(35 ILCS 200/21-400)

Sec. 21-400. Special assessments withdrawn.

In counties with 3,000,000 or more inhabitants, the county clerk, upon
request of the city comptroller or other municipal officer authorized by the
city council or board of trustees of any city, village or incorporated town to
make such request, shall issue to the city, village or incorporated town, a
certificate of withdrawal countersigned by the county collector
for each property withdrawn for non-payment of any special
assessment.  The certificate of withdrawal shall describe the
property withdrawn, the date of the withdrawal or forfeiture, and
the amount of the special assessment, interest and costs.

(Source: P.A. 103-555, eff. 1-1-24.)

35 ILCS 200/21-405

(35 ILCS 200/21-405)

Sec. 21-405. Special assessments withdrawn or forfeited.

When property has been forfeited for delinquent general taxes or
special assessments, a person desiring to purchase the property shall make
application to the county clerk. The application shall be accompanied by a
fee of $10 in counties with 3,000,000 or more inhabitants and $5 in counties
with less than 3,000,000 inhabitants for each item on which application is
made. The county clerk shall promptly send notice by registered or certified
mail, return receipt requested, to the party in whose name the general taxes
were last assessed or paid. The notice shall adequately describe the property,
shall state the name and address of the party in whose name the general taxes
were last assessed or paid, shall recite that application has been made to
purchase the property for forfeited taxes or special assessments
and that the property will be sold unless redemption is made within 30
days of the mailing of notice. For 30 days after the mailing, the
property may be redeemed under Section 21-370.

If redemption is not made, the county clerk shall receive
from the purchaser the amount due on forfeited special assessments,
together with the interest, costs and penalties thereon fixed by law, and
shall issue an order to the county collector directing him or her to receive
from the purchaser the amount of the forfeited general taxes, together with the
costs, interest, fees and forfeiture interest provided in
Section 21-370. In the order, the county clerk shall recite the amounts
received by him or her on account of forfeited special assessments and shall
direct the county collector to issue a receipt in the form of a certificate of
purchase. Upon presentation of the order of the county clerk, the county
collector shall receive the amount due on account of forfeited general taxes,
and shall issue a receipt therefor in the form of a certificate of purchase.

The certificate of purchase shall set forth a description of the property,
and the amount paid by the purchaser on account of general taxes and special
assessments, and shall be countersigned by the county clerk. When so
countersigned, the certificate of purchase shall be evidence of the sale of the
property and of the receipt by the county collector of the amounts ordered to
be received by him or her by the county clerk on account of general taxes, and
evidence of receipt by the county clerk of the amount received by him or her on
account of forfeited special assessments.  A certificate of purchase shall not
be valid until it is countersigned by the county clerk.  Upon countersigning
the certificate, the county clerk shall make a proper entry of the sale of the
property on the appropriate books, and charge the amount of the sale money of
forfeited general taxes to the collector.

Property purchased under this Section shall be subject to redemption,
notice, etc., the same as if sold under Section 21-110 through 21-120.  Any
special assessment which has been withdrawn from collection by the municipality
levying it shall not be subject to sale, but the purchaser, prior to the entry
of any order for the issuance of a tax deed based on a sale under this Section,
shall pay to the officer entitled to receive the amount due on all the
withdrawn special assessments. The purchaser may file his or her receipts with
the county clerk and have them posted on the tax judgment, sale, redemption and
forfeiture record at the same rate of penalty and in the same manner as in the
case of payment of taxes and special assessments accruing after the sale, as
provided in Section 21-355.

This Section does not apply to any application or forfeiture that occurs on or after January 1, 2024.
(Source: P.A. 103-555, eff. 1-1-24.)