Illinois Compiled Statutes
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REVENUE35 ILCS 200/22-85
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/22-85)
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.)
35 ILCS 200/22-90
(35 ILCS 200/22-90)
Recording of certificate of purchase by municipality.
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 ....)
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).
(Source: P.A. 90-655, eff. 7-30-98; 91-357, eff. 7-29-99.)
35 ILCS 200/22-95
(35 ILCS 200/22-95)
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;
(b) if between 6 and 12 months, the amount for which
the same was sold together with twice the amount of the penalty bid;
(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;
(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;
(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.
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
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.)
35 ILCS 200/Tit. 8
(35 ILCS 200/Tit. 8 heading)
35 ILCS 200/Art. 23
(35 ILCS 200/Art. 23 heading)
Adjudication for Tax Objections
35 ILCS 200/23-5
(35 ILCS 200/23-5)
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,
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.)
35 ILCS 200/23-10
(35 ILCS 200/23-10)
Tax objections and copies.
Beginning with the 2003
tax year, in
counties with 3,000,000 or more inhabitants, the person paying the taxes due
as provided in Section 23-5 may file
complaint under Section 23-15 within 165 days after the first
date of the final installment of taxes for the year in question.
Beginning with the 2003 tax year, in counties with less than 3,000,000
inhabitants, the person paying the taxes
due as provided in Section 23-5 may file a tax objection complaint under
Section 23-15 within 75 days after the first penalty date of the final
installment of taxes for the year in question.
However, in all counties in cases in which the complaint is permitted to be
payment under Section 23-5, it must be filed prior to the entry of judgment
under Section 21-175. In addition, the time specified for payment of the tax
provided in Section 23-5 shall not be construed to delay or prevent the entry
of judgment against, or the sale of, tax delinquent property if the taxes have
not been paid prior to the entry of judgment under Section 21-175.
An objection to an assessment for any year shall not be
allowed by the court, however, if an administrative remedy was available by
complaint to the board of appeals or board of review under Section 16-55 or
Section 16-115, unless that remedy was exhausted prior to the filing of the tax
When any complaint is filed with the court in a
with less than
3,000,000 inhabitants, the plaintiff shall
file 3 copies of
the complaint with the clerk of the circuit court. Any
thereto shall contain (i) on the first page a listing of the taxing
against which the complaint is directed
and (ii) a summary of the
for the tax
forth in the complaint with enough copies of the summary to be distributed to
each of the
taxing districts against which the complaint is directed.
Within 10 days after
the complaint is
filed, the clerk of the circuit court shall deliver one copy to the State's
Attorney and one copy to the county clerk, taking their receipts therefor. The
county clerk shall, within 30 days from the last day for the filing of
complaints, notify the duly elected or appointed custodian
of funds for each
taxing district that may be affected by the complaint,
stating (i) that a complaint has been filed and (ii) the
summary of the reasons for the tax objections set forth in the complaint.
Any amendment to a
except any amendment
permitted to be made in open court during the course of a hearing on the
complaint, shall also be filed in triplicate, with one copy
delivered to the
State's Attorney and one copy delivered to the county clerk by the clerk of the
circuit court. The State's Attorney shall within 10 days of receiving his or
her copy of the amendment notify the duly elected or appointed custodian of
funds for each taxing district whose tax monies may be affected by the
amendment, stating (i) that the amendment has been filed and (ii) the
summary of the reasons for the tax objections set forth in the amended
The State's Attorney shall also notify the custodian and the county
clerk in writing of the date, time and place of any hearing before the court to
be held upon the complaint or amended complaint not later than 4 days prior to
the hearing. The notices provided in this Section shall
be by letter addressed to the custodian or the county clerk and may be
mailed by regular mail, postage prepaid, postmarked within the required period,
but not less than 4 days before a hearing.
(Source: P.A. 93-378, eff. 7-24-03.)
35 ILCS 200/23-15
(35 ILCS 200/23-15)
Tax objection procedure and hearing.
(a) A tax objection complaint under Section 23-10 shall be filed in the
circuit court of the county in which the subject property is located.
Joinder of plaintiffs shall be permitted to the same extent permitted by law in
any personal action pending in the court and shall be in accordance with
Section 2-404 of the Code of Civil
however, that no complaint shall be filed as a class action. The
complaint shall name the county collector as defendant and shall specify any
objections that the plaintiff may have to the taxes in question. No appearance
or answer by the county collector to the tax objection complaint, nor any
further pleadings, need be filed. Amendments to the complaint may be made to
the same extent which, by law, could be made in any personal action pending in
(b) (1) The court, sitting without a jury, shall hear and determine all
objections specified to the taxes, assessments, or levies in question. This
Section shall be construed to provide a complete remedy for any claims with
respect to those taxes, assessments, or levies, excepting only matters for
which an exclusive remedy is provided elsewhere in this Code.
(2) The taxes, assessments, and levies that are the subject of the objection
shall be presumed correct and legal, but the presumption is rebuttable.
The plaintiff has the burden of proving any contested matter of fact by
clear and convincing evidence.
(3) Objections to assessments shall be heard de novo by the court. The
court shall grant relief in the cases in which the objector meets the burden of
proof under this Section and shows an assessment to be incorrect or illegal.
If an objection is made claiming incorrect valuation, the court shall
consider the objection without regard to the correctness of any practice,
procedure, or method of valuation followed by the assessor, board of appeals,
or board of review in making or reviewing the assessment, and without regard
to the intent or motivation of any assessing official. The doctrine known
as constructive fraud is hereby abolished for purposes of all challenges to
taxes, assessments, or levies.
(c) If the court orders a refund of any part of the taxes paid, it shall
also order the payment of interest as provided in Section 23-20. Appeals may be
taken from final judgments as in other civil cases.
(d) This amendatory Act of 1995 shall apply to all tax objection matters
still pending for any tax year, except as provided in Sections 23-5 and 23-10
regarding procedures and time limitations for payment of taxes and filing tax
(e) In counties with less than 3,000,000 inhabitants, if the court
renders a decision lowering the assessment of a particular parcel on which a
residence occupied by the owner is situated, the reduced assessment, subject to
equalization, shall remain in effect for the remainder of the general
assessment period as provided in Sections 9-215 through 9-225, unless that
parcel is subsequently sold in an arm's length transaction establishing a fair
cash value for the parcel that is different from the fair cash value on which
the court's assessment is based, or unless the decision of the
court is reversed or modified upon review.
(Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff. 7-11-95; 89-290, eff.
1-1-96; 89-593, eff. 8-1-96; 89-626, eff. 8-9-96.)
35 ILCS 200/23-20
(35 ILCS 200/23-20)
Effect of protested payments; refunds.
No protest shall
prevent or be a cause of delay in the distribution of
tax collections to the taxing districts of any taxes collected which were
not paid under protest.
If the final order of the Property Tax Appeal Board or of a court results
in a refund to the taxpayer, refunds shall be made by the collector from
remaining in the Protest Fund until such funds are exhausted and
thereafter from the next funds collected after entry of the final order until
full payment of the refund and interest thereon has been made. Interest from the date of payment, regardless of whether the
payment was made before the effective date of
amendatory Act of 1997, or from the date payment is due,
later, to the date of refund shall also be paid
the taxpayer at the annual rate of the lesser of (i) 5% or (ii) the percentage increase in the Consumer Price Index For All Urban Consumers during the 12-month calendar year preceding the levy year for which the refund was made, as published by the federal Bureau of Labor Statistics.
(Source: P.A. 94-558, eff. 1-1-06.)
35 ILCS 200/23-25
(35 ILCS 200/23-25)
Tax exempt property; restriction on judicial determinations.
(a) No taxpayer
may file an objection as
provided in Section 21-175 or Section 23-10 on the grounds that the
property is exempt from
taxation, or otherwise seek a judicial determination as to tax exempt status,
except as provided in Section 8-40 and except as otherwise provided in this
Section and Section 14-25 and Section 21-175.
(b) Nothing in this Section shall
affect the right of a governmental agency to seek a judicial determination as
to the exempt status of property for those years during which eminent domain
proceedings were pending before a court, once a certificate of exemption for
the property is obtained by the governmental agency under Section 8-35 or
(c) This Section shall not apply to exemptions granted under Sections
(d) The limitation in this Section shall not apply to court proceedings
relating to an exemption for the 1985 assessment year and preceding assessment
years. However, an order entered in any such proceeding shall not preclude the
necessity of applying for an exemption for 1986 or later assessment years in
the manner provided by Section 16-70 or 16-130.
(e) The limitation in this Section shall not apply to court proceedings to
establish an exemption for any specific assessment year, provided that the
plaintiff or its predecessor in interest in the property has established an
exemption for any subsequent or prior assessment year on grounds comparable to
those alleged in the court proceedings. For purposes of this subsection, the
exemption for a subsequent or prior year must have been determined under
Section 8-35 or a prior similar law by the Department or a predecessor agency,
or under Section 8-40. Court proceedings permitted by this subsection may be
initiated while proceedings for the subsequent or prior year under Section
16-70, 16-130, 8-35, or 8-40 are still pending, but judgment shall not be
entered until the proceedings under Section 8-35 or 8-40 have terminated.
(Source: P.A. 89-126, eff. 7-11-95; 90-679, eff. 7-31-98.)