(35 ILCS 200/22-40)
Sec. 22-40. Issuance of deed; possession.
(a) To obtain an order for issuance of tax deed, the petitioner must provide sufficient evidence that: (1) the redemption period has expired and the | ||
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(2) all taxes and special assessments which became | ||
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(3) all forfeitures and sales which occur subsequent | ||
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(4) the notices required by law have been given, and | ||
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(5) the petitioner has complied with all the | ||
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Upon receipt of sufficient evidence of the requirements under this subsection (a), the court shall find that the petitioner complied with those requirements and shall enter an order directing the county clerk, on the production of the tax certificate and a certified copy of the order, to issue to the purchaser or its assignee a tax deed. The court shall insist on strict compliance with
Section 22-10 through 22-25. Prior to the entry of an order directing the
issuance of a tax deed, the petitioner shall furnish the court with a report of
proceedings of the evidence received on the application for tax deed and the
report of proceedings shall be filed and made a part of the court record.
(b) Except as provided in subsection (e), if taxes for years prior to the year or years sold are or become
delinquent subsequent to the date of sale, the court shall find
that the lien of those delinquent taxes has been or will be merged into the tax
deed grantee's title if the court determines that
the tax deed grantee or any prior holder of the certificate of purchase, or
any
person or entity under common ownership or control with any such grantee or
prior holder of the certificate of purchase, was at no time the holder of any
certificate of purchase for the years sought to be merged.
If delinquent taxes are merged into the tax deed pursuant to this subsection,
the court shall enter an order declaring which specific taxes have been or
will
be merged into the tax deed title and directing the county treasurer and county
clerk to reflect that declaration in the warrant and judgment records;
provided,
that no such order shall be effective until a tax deed has been issued and
timely recorded. Nothing contained in this Section shall relieve any owner
liable for delinquent property taxes under this Code from the payment of the
taxes that have been merged into the title upon issuance of the tax deed.
(c) The county clerk is entitled to a fee of $10 in counties of
3,000,000 or more
inhabitants and $5 in counties with less than 3,000,000 inhabitants for the
issuance of the tax deed, with the exception of deeds issued to the county pursuant to its authority under Section 21-90. The clerk may not include in a tax deed more than
one property as listed, assessed and sold in one description, except in cases
where several properties are owned by one person.
Upon application the court shall, enter an order to place the tax deed
grantee or the grantee's successor in interest in possession of the property and may enter orders and grant relief as
may be necessary or desirable to maintain the grantee or the grantee's successor in interest in possession.
(d) The court shall retain jurisdiction to enter orders pursuant to
subsections (b) and (c) of this Section. This amendatory Act of the 92nd
General Assembly and this amendatory Act of the 95th General Assembly shall be construed as being declarative of existing law
and not as a new enactment.
(e) Prior to the issuance of any tax deed under this Section, the petitioner must redeem all taxes and special assessments on the property that are subject to a pending tax petition filed by a county or its assignee pursuant to Section 21-90. (f) If, for any reason, a purchaser fails to obtain an order for tax deed within the required time period and no sale in error was granted or redemption paid, then the certificate shall be forfeited to the county, as trustee, pursuant to Section 21-90. (Source: P.A. 103-555, eff. 1-1-24 .)
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(35 ILCS 200/22-45)
Sec. 22-45. Tax deed incontestable unless order appealed or relief
petitioned. Tax deeds issued under Section 22-40 are
incontestable except by
appeal from the order of the court directing the county clerk to issue the tax
deed. However, relief from such order may be had under Sections 2-1203 or 2-1401
of the Code of Civil Procedure in the same manner and to the same extent as
may be had under those Sections with respect to final orders and judgments in
other proceedings. The grounds for relief under Section 2-1401 shall be
limited to:
(1) proof that the taxes were paid prior to sale;
(2) proof that the property was exempt from taxation;
(3) proof by clear and convincing evidence that the | ||
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(4) proof by a person or party holding a recorded | ||
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In cases of the sale of homestead property in counties with 3,000,000
or more inhabitants, a tax deed may also be voided by the court upon petition,
filed not more than 3 months after an order for tax deed was entered, if the
court finds that the property was owner occupied on the expiration date of the
period of redemption and that the order for deed was effectuated pursuant to a
negligent or willful error made by an employee of the county clerk or county
collector during the period of redemption from the sale that was reasonably
relied upon to the detriment of any person having a redeemable interest. In
such a case, the tax purchaser shall be entitled to the original amount
required to redeem the property plus interest from the sale as of the last date
of redemption together with costs actually expended subsequent to the
expiration of the period of redemption and reasonable attorney's fees, all of
which shall be dispensed from the fund created by Section 21-295.
In those cases of error where the court vacates the tax deed, it may award the
petitioner reasonable attorney's fees and court costs actually expended,
payable from that fund. The court hearing a petition filed under this Section
or Section 2-1401 of the Code of Civil Procedure may concurrently hear a
petition filed under Section 21-295 and may grant relief under any Section.
This amendatory Act of the 95th General Assembly shall be construed as being declarative of existing law and not as a new enactment.
(Source: P.A. 95-477, eff. 6-1-08 .)
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(35 ILCS 200/22-50)
Sec. 22-50.
Denial of deed.
If the court refuses to enter an order
directing the county clerk to execute and deliver the tax deed, because of the
failure of the purchaser to fulfill any of the above provisions, and if the
purchaser, or his or her assignee has made a bona fide attempt to comply with
the statutory requirements for the issuance of the tax deed, then upon
application of the owner of the certificate of purchase the court shall declare
the sale to be a sale in error.
(Source: P.A. 92-224, eff. 1-1-02.)
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(35 ILCS 200/22-55)
Sec. 22-55. Tax deeds to convey merchantable title. This Section shall be
liberally construed so that tax deeds shall convey merchantable title. In the
event the property has been taken by eminent domain under the Eminent Domain Act, the tax purchaser shall be entitled to the award which
is the substitute for the property. Tax deeds issued pursuant to this Section
are subject to Section 22-70.
(Source: P.A. 94-1055, eff. 1-1-07.)
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(35 ILCS 200/22-60)
Sec. 22-60. Contents of deed; recording. Every tax deed shall contain the
full names and the true post office address and residence of grantee. A county receiving a tax deed pursuant to Section 21-90 may designate a specific county agency to be named as the deed grantee. It shall
not be of any force or effect, and the recipient shall not take title to the property, until after the deed has been recorded in the office of
the recorder.
(Source: P.A. 103-555, eff. 1-1-24 .)
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(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)
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)
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 | ||
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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 | ||
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(7) the grantee in the deed was the purchaser or | ||
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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)
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, | ||
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(2) all costs paid and posted to the judgment record | ||
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(3) court reporter fees for the hearing on the | ||
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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 | ||
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(2) amounts in satisfaction of municipal liens paid | ||
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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)
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)
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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