Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts
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35 ILCS 200/22-20
(35 ILCS 200/22-20)
Proof of service of notice; publication of notice.
The sheriff or coroner serving notice under Section 22-15 shall
endorse his or
her return thereon and file it with the Clerk of the Circuit Court and it shall
be a part of the court record. A private detective or a special process server appointed under
22-15 shall make his or her return by affidavit and shall file it with the
Clerk of the Circuit Court, where it shall be a part of the court record. If
a sheriff, private detective, special process server, or coroner to whom any notice is
delivered for service, neglects or refuses to make the return, the purchaser or
his or her assignee may petition the court to enter a rule requiring the
sheriff, private detective, special process server, or coroner to make return of the notice on
a day to be fixed by the
court, or to show cause on that day why he or she should not be attached for
contempt of the court. The purchaser or assignee shall cause a written notice
of the rule to be served upon the sheriff, private detective, special process server, or
coroner. If good and sufficient cause to excuse the sheriff, private detective, special process
server, or coroner is not shown, the court shall adjudge him or her guilty of
a contempt, and shall proceed to punish him as in other cases of contempt.
If the property is located in a municipality in a county with less than
3,000,000 inhabitants, the purchaser or his or her assignee shall also publish
a notice as to the owner or party interested, in some newspaper published in
the municipality. If the property is not in a municipality in a county with
less than 3,000,000 inhabitants, or if no newspaper is published therein, or
if the property is in a county with 3,000,000 or more inhabitants, the notice
shall be published in some newspaper in the county. If no newspaper is
published in the county, then the notice shall be published in the newspaper
that is published nearest the county seat of the county in which the property
is located. If the owners and parties interested in the property upon diligent
inquiry are unknown to the purchaser or his or her assignee, the publication as
to such owner or party interested, may be made to unknown owners or parties
interested. Any notice by publication given under this Section shall be given
3 times at any time after filing a petition for tax deed, but not less than 3
months nor more than 6 months prior to the expiration of the period of
redemption. The publication shall contain (a) notice of the filing of the
petition for tax deed, (b) the date on which the petitioner intends to make
application for an order on the petition that a tax deed issue, (c) a
description of the property, (d) the date upon which the property was sold, (e)
the taxes or special assessments for which it was sold and (f) the date on
which the period of redemption will expire. The publication shall not include
more than one property listed and sold in one description, except as provided
in Section 21-90, and except that when
more than one property is owned by one person, all of the parcels owned by that
person may be included in one notice.
The changes to this Section made by Public Act 95-477
apply only to matters in which a petition for tax deed is filed on or after June 1, 2008 (the effective date of Public Act 95-477).
(Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08; 95-876, eff. 8-21-08.)
35 ILCS 200/22-25
(35 ILCS 200/22-25)
In addition to the notice required to be served
not less than 3 months nor more than 6
months prior to the expiration of the
period of redemption, the purchaser or his or her assignee shall prepare
and deliver to the clerk of the Circuit Court of the county in which the
property is located, the notice provided for in this Section, together with the
statutory costs for mailing the notice by certified mail, return receipt
requested. The form of notice to be mailed by the clerk shall be
identical in form to that provided by Section 22-10 for service upon owners
residing upon the property sold, except that it shall bear the signature of the
clerk instead of the name of the purchaser or assignee and shall designate the parties to whom it is to
be mailed. The clerk may furnish the form. The clerk
shall promptly mail the notices delivered to him or her by certified mail,
return receipt requested. The certificate of the clerk that he or she has
mailed the notices, together with the return receipts, shall be filed
in and made a part of the court record. The notices shall be
mailed to the owners of the property at their last known addresses, and
to those persons who are entitled to service of notice as occupants.
The changes to this Section made by this amendatory Act of the 97th General Assembly shall be construed as being declaratory of existing law and not as a new enactment.
(Source: P.A. 97-557, eff. 7-1-12
35 ILCS 200/22-30
(35 ILCS 200/22-30)
Petition for deed.
At any time within 6
months but not less
than 3 months prior to the expiration of the redemption period for property
sold pursuant to judgment and order of sale under Sections 21-110 through
21-120 or 21-260, the purchaser or his or her assignee may file a petition in
the circuit court in the same proceeding in which the judgment and order of
sale were entered, asking that the court direct the county clerk to issue a tax
deed if the property is not redeemed from the sale. The petition shall be
accompanied by the statutory filing fee.
Notice of filing the petition and the date on which the petitioner intends to
apply for an order on the petition that a deed be issued if the property is not
redeemed shall be given to occupants, owners and persons interested in the
property as part of the notice provided in Sections 22-10 through 22-25, except
that only one publication is required. The county clerk shall be notified of
the filing of the petition and any person owning or interested in the property
may, if he or she desires, appear in the proceeding.
The changes to this Section made by this amendatory Act of the 95th General Assembly apply only to matters in which a petition for tax deed is filed on or after the effective date of this amendatory Act of the 95th General Assembly.
(Source: P.A. 95-477, eff. 6-1-08
35 ILCS 200/22-35
(35 ILCS 200/22-35)
Reimbursement of a county or municipality before issuance of tax deed.
Except in any proceeding in which the tax purchaser is a county acting as a
taxing districts as provided in Section 21-90,
an order for the issuance of a tax deed under this Code shall not be entered
affecting the title to or interest in any property in which a county, city, village or
incorporated town has an interest under the police and welfare power by
advancements made from public funds, until the purchaser or assignee makes
reimbursement to the county, city, village or incorporated town of the money so
advanced or the county, city, village, or town waives its lien on the property for
the money so advanced. However, in lieu of reimbursement or waiver, the
his or her
assignee may make application for and the court shall order that the tax
purchase be set aside as a sale in error. A sale in error may not be granted under this Section if the lien has been released, satisfied, discharged, or waived. A filing or appearance fee shall not
be required of a county, city, village or incorporated town seeking to enforce its
claim under this Section in a tax deed proceeding.
(Source: P.A. 101-379, eff. 1-1-20
35 ILCS 200/22-40
(35 ILCS 200/22-40)
Issuance of deed; possession.
(a) If the redemption period expires
and the property has not been redeemed and all taxes and special assessments
which became due and payable subsequent to the sale have been paid and all
forfeitures and sales which occur subsequent to the sale have been redeemed and
the notices required by law have been given and all advancements of public
funds under the police power made by a county, city, village or town under Section
22-35 have been paid and the petitioner has complied with all the provisions of
law entitling him or her to a deed, the court shall so find and shall enter an
order directing the county clerk on the production of the certificate of
purchase and a certified copy of the order, to issue to the purchaser or his or
her 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) 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
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
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;
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. 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.
(Source: P.A. 98-1162, eff. 6-1-15
35 ILCS 200/22-45
(35 ILCS 200/22-45)
Tax deed incontestable unless order appealed or relief
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
(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
tax deed had been procured by fraud or deception by the tax purchaser or his or her assignee; or
(4) proof by a person or party holding a recorded
ownership or other recorded interest in the property that he or she was not named as a party in the publication notice as set forth in Section 22-20, and that the tax purchaser or his or her assignee did not make a diligent inquiry and effort to serve that person or party with the notices required by Sections 22-10 through 22-30.
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
35 ILCS 200/22-50
(35 ILCS 200/22-50)
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.)
35 ILCS 200/22-55
(35 ILCS 200/22-55)
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.)
35 ILCS 200/22-60
(35 ILCS 200/22-60)
Contents of deed; recording.
Every tax deed shall contain the
full names and the true post office address and residence of grantee. It shall
not be of any force or effect until after it has been recorded in the office of
(Source: P.A. 83-358; 88-455.)
35 ILCS 200/22-65
(35 ILCS 200/22-65)
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)
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
(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
Dated (insert date).
Signature of .................. County Clerk
Seal of County of ...., Illinois
(Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/22-70
(35 ILCS 200/22-70)
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
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.)