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Illinois Compiled Statutes
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REVENUE (35 ILCS 200/) Property Tax Code. 35 ILCS 200/22-65
(35 ILCS 200/22-65)
Sec. 22-65.
Form of deed.
A tax deed executed by the county clerk under
the official seal of the county shall be recorded in the same manner as other
conveyances of property, and vests in the grantee, his or her heirs and
assigns, the title of the property therein described without further
acknowledgment or evidence of the conveyance. The conveyance shall be
substantially in the following form:
State of Illinois) ) ss. County of .......)
At a public sale of property for the nonpayment of taxes, held in the county
above stated, on (insert date), the following described property
was sold:
(here place description of property conveyed). The property not having been
redeemed from the sale, and it appearing that the holder of the certificate of
purchase of the property has complied with the laws of the State of Illinois
necessary to entitle (insert him, her or them) to a deed of the property: I
...., county clerk of the county of ...., in consideration of the property and
by virtue of the statutes of the State of Illinois in such cases provided,
grant and convey to ...., his or her heirs and assigns forever, the property
described above.
Dated (insert date).
Signature of .................. County Clerk
Seal of County of ...., Illinois
(Source: P.A. 91-357, eff. 7-29-99.)
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35 ILCS 200/22-70
(35 ILCS 200/22-70)
Sec. 22-70.
Easements and covenants running with the land.
A tax deed
issued with respect to any property sold under this Code shall not extinguish
or affect any
conservation right,
easement, covenant running with the land or right-of-way for
water, sewer, electricity, gas, telephone or other public service use which was
created, on or over that real property before the time that property was sold
under this Code and which is evidenced either by a recorded instrument or by
wires, poles, pipes, equipment or other public service facilities. When the
property described in a tax deed issued under this Code is a dominant or a
servient tenement with respect to any private easement or easements, created in
good faith expressly or by operation of law for the benefit of a dominant
tenement or tenements, with respect to the easement or easements the tax deed
shall have the same effect as a deed of conveyance made by the owner of the
property to the tax deed grantee, just prior to the issuance of the deed.
This Section does not apply to tax deeds issued because the owner of any
easement, covenant running with the land or right-of-way has failed to pay
taxes or special assessments assessed for that easement, covenant running with
the land or right-of-way.
(Source: P.A. 91-497, eff. 1-1-00.)
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35 ILCS 200/22-75
(35 ILCS 200/22-75)
Sec. 22-75.
Deed; prima facie evidence of regularity of sale.
(a) As to
the property conveyed therein, tax deeds executed by the county clerk are prima
facie evidence of the following facts in all controversies and suits in
relation to the rights of the tax deed grantee and his or her heirs or assigns:
(1) the property conveyed was subject to taxation at | | the time it was assessed, and was listed and assessed in the time and manner required by law;
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(2) the taxes or special assessments were not paid at
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(3) the property was advertised for sale in the
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(4) the property was sold for taxes or special
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(5) the sale was conducted in the manner required by
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(6) the property conveyed was not redeemed from the
| | sale within the time permitted by law;
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(7) the grantee in the deed was the purchaser or
| | assignee of the purchaser.
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(b) Any order for the sale of property for delinquent taxes, except as
otherwise
provided in this Section, shall estop all parties from raising any objections
to the order or to a tax title based thereon, which existed at or before the
rendition of the order, and which could have been presented as a defense to the
application for the order. The order itself is conclusive evidence of its
regularity and validity in all collateral proceedings, except in cases where
the tax or special assessments were paid prior to the sale or the property
was exempt from
general taxes or was not subject to special assessment.
(Source: P.A. 88-455; 89-342, eff. 1-1-96.)
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35 ILCS 200/22-80
(35 ILCS 200/22-80)
Sec. 22-80.
Order of court setting aside tax deed; payments to holder
of deed.
(a) Any order of court vacating an order directing the county clerk to
issue a tax deed based upon a finding that the property was not subject to
taxation or special assessment, or that the taxes or special assessments had
been paid prior to the sale of the property, or that the tax sale was otherwise
void, shall declare the tax sale to be a sale in error pursuant to Section
21-310 of this Act. The order shall direct the county
collector to refund to the tax deed grantee or his or her successors and
assigns (or, if a tax deed has not yet issued, the holder of the certificate)
the following amounts:
(1) all taxes and special assessments purchased, | | paid, or redeemed by the tax purchaser or his or her assignee, or by the tax deed grantee or his or her successors and assigns, whether before or after entry of the order for tax deed, with interest at the rate of 1% per month from the date each amount was paid until the date of payment pursuant to this Section;
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(2) all costs paid and posted to the judgment record
| | and not included in paragraph (1) of this subsection (a); and
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(3) court reporter fees for the hearing on the
| | application for tax deed and transcript thereof, cost of certification of tax deed order, cost of issuance of tax deed, and cost of recording of tax deed.
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(b) Except in those cases described in subsection (a) of this Section, and
unless the court on motion of the tax deed petitioner extends the redemption
period to a date not later than 3 years from the date of sale, any order of
court finding that an order directing the county clerk to issue a tax deed
should be vacated shall direct the party who successfully contested the entry
of the order to pay to the tax deed grantee or his or her successors and
assigns
(or, if a tax deed has not yet issued, the holder of the certificate)
within 90 days after the date of the finding:
(1) the amount necessary to redeem the property from
| | the sale as of the last day of the period of redemption, except that, if the sale is a scavenger sale pursuant to Section 21-260 of this Act, the redemption amount shall not include an amount equal to all delinquent taxes on such property which taxes were delinquent at the time of sale; and
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(2) amounts in satisfaction of municipal liens paid
| | by the tax purchaser or his or her assignee, and the amounts specified in paragraphs (1) and (3) of subsection (a) of this Section, to the extent the amounts are not included in paragraph (1) of this subsection (b).
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If the payment is not made within the 90-day period, the petition to vacate
the order directing the county clerk to issue a tax deed shall be denied with
prejudice, and the order directing the county clerk to issue a tax deed shall
remain in full force and effect. No final order vacating any order directing
the county clerk to issue a tax deed shall be entered pursuant to this
subsection (b) until the payment has been made.
(Source: P.A. 91-357, eff. 7-29-99.)
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35 ILCS 200/22-85
(35 ILCS 200/22-85)
Sec. 22-85.
Failure to timely take out and record deed; deed is void.
Unless the holder of the certificate purchased at any tax sale under this Code
takes out the deed in the time provided by law, and records the same within one
year from and after the time for redemption expires, the certificate or deed,
and the sale on which it is based, shall, after the expiration of the one year
period, be absolutely void with no right to reimbursement. If the holder of
the certificate is prevented from obtaining a deed by injunction or order of
any court, or by the refusal or inability of any court to act upon the
application for a tax deed, or by the refusal of the clerk to execute the same
deed, the time he or she is so prevented shall be excluded from computation of
the one year period. Certificates of purchase and deeds executed by the clerk
shall recite the qualifications required in this Section.
(Source: P.A. 87-669; 88-455.)
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35 ILCS 200/22-90
(35 ILCS 200/22-90)
Sec. 22-90.
Recording of certificate of purchase by municipality.
If
any city, village or incorporated town, interested in the collection of any
special tax or assessment, acquires a certificate of purchase at a tax sale,
it is not required to take out a deed, but may preserve its lien under the
certificate of purchase, beyond the period of redemption, by recording the
certificate of purchase or evidence thereof within 1 year from the expiration
of the period of redemption or extended period of redemption, in the office of
the recorder of the county in which the property is situated, or by presenting
the certificate for registration in the manner provided by law, to the
registrar of titles in the case of property registered under the Registered
Titles (Torrens) Act. The recorded certificate of purchase or the evidence
thereof shall contain language in substantially the following form:
STATE OF ....) )SS COUNTY OF ...)
The following described property was sold to the (here place name of city,
village, or incorporated town), at a public sale for the nonpayment of special
taxes or assessments in the above stated county, on (insert date), to-wit: (here place property description). The sale
was for the delinquent
special tax or assessment (here place the special assessment warrant number and
installment). Unless payment or settlement is made at the office of (here
place proper city, village or incorporated town officer), the municipality for
which the above lien or liens were created may at any time after expiration of
the period of redemption, sell and assign the certificate of purchase. Either
the municipality or its assignee at any time after expiration of the period of
redemption may file a complaint to foreclose or bring an action for the amount
of the special tax or assessment due.
Dated (insert date).
...........................
(Proper Officer)
(Source: P.A. 90-655, eff. 7-30-98; 91-357, eff. 7-29-99.)
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35 ILCS 200/22-95
(35 ILCS 200/22-95)
Sec. 22-95. Order of court setting aside certificate of purchase;
payments. Any judgment or order of the circuit court, setting aside the lien
under the certificate of purchase filed in accordance with Section 22-90 shall
provide that the claimant pay to the city, village or incorporated town, or its
assignee holding the certificate of purchase, the following:
(a) the amount for which the same was sold, together | | with the amount of the penalty bid at the tax sale, if set aside before the expiration of 6 months from the day of sale;
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(b) if between 6 and 12 months, the amount for which
| | the same was sold together with twice the amount of the penalty bid;
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(c) if between 12 and 18 months, the amount for which
| | the same was sold together with 3 times the amount of the penalty bid;
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(d) if between 18 months and 2 years, the amount for
| | which the same was sold together with 4 times the amount of the penalty bid at the sale;
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(e) if after 2 years, the amount for which the same
| | was sold together with 4 times the amount of the penalty bid at the sale, and interest thereafter at the rate of 5% per year on the amount for which the same was sold.
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In all cases, the claimant shall also pay costs of $10 in counties of
3,000,000 or more inhabitants and $5 in counties with less than 3,000,000
inhabitants.
A final judgment or order of the circuit court in any case or in an eminent
domain proceeding under the Eminent Domain Act involving
the title to or interest in any property in which the city, village or
incorporated town, or its assignee holding a certificate of purchase, has an
interest, or setting aside any lien under the certificate filed under this Code
shall not be entered, until the claimant makes reimbursement to the city,
village or incorporated town or its assignee holding the certificate of
purchase. The county clerk is entitled to a fee of $5 in counties with
3,000,000 or more inhabitants and $2 in counties with less than 3,000,000
inhabitants for preparing the estimate of the amount required to redeem. The
estimate of the county clerk is prima facie evidence in all courts of the
amount due to such city, village or incorporated town or its assignee.
(Source: P.A. 94-1055, eff. 1-1-07.)
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35 ILCS 200/Tit. 8
(35 ILCS 200/Tit. 8 heading)
TITLE 8.
TAX OBJECTIONS
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35 ILCS 200/Art. 23
(35 ILCS 200/Art. 23 heading)
Article 23.
Procedures and
Adjudication for Tax Objections
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35 ILCS 200/23-5
(35 ILCS 200/23-5)
Sec. 23-5.
Payment under protest.
Beginning with the 1994 tax year in
counties with 3,000,000 or more inhabitants, and beginning with the 1995 tax
year in all other counties, if
any person desires to object to all or any part of a property tax for any year,
for any
reason other than that the property is exempt from taxation, he or she shall
pay all of the tax due
within 60 days from the first penalty date of the final installment of taxes
for that year. Whenever taxes are paid in compliance with this Section and a
tax objection complaint is filed in compliance with Section 23-10, 100% of the
taxes shall be deemed paid under protest without the filing of a separate
letter of protest with the county collector.
(Source: P.A. 88-455; 89-126, eff. 7-1195.)
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