35 ILCS 200/18-250
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-250.         Additions to forfeited taxes and unpaid special assessments;  fee for estimate.(a) When any property has been forfeited for taxes or special  assessments, the clerk shall compute the amount of back taxes and special  assessments, interest, statutory costs, and printer's fees remaining due,  with one year's interest on all taxes forfeited, and enter them upon the  collector's books as separate items.  Except as otherwise provided in  Section 21-375, the aggregate so computed shall be collected in  the same  manner as the taxes on other property for that year.  The county clerk shall  examine the forfeitures, and strike all errors and make corrections as  necessary.  Interest added to forfeitures under this Section shall be at the  rate of 12% per year.(b) In counties with 3,000,000 or more inhabitants, taxes first  extended  for prior years, or previously extended for prior years for which application  for judgment and order of sale is not already pending, shall be added to the  tax of the current year, with interest and costs as provided by law.  Forfeitures shall not be so added, but they shall remain a lien on the property  upon which they were charged until paid or sold as provided by law.  There  shall be added to such forfeitures annually the same interest as would be added  if forfeited annually, until paid or sold, and the addition of each year's  interest shall be considered a separate forfeiture.  Forfeitures may be  redeemed in the manner provided in Section 21-370 or 21-375. Taxes and special  assessments for which application for judgment and order of sale is  pending, or entered but  not enforced for any reason, shall not be added to the  tax for the current year.  However, if the taxes and special assessments remain  unpaid, the property, shall be advertised and sold under judgments and orders  of sale to be entered in pending applications, or already entered in prior  applications, including judgments and orders of sale under which the purchaser  fails to complete his or her purchase.(c) In counties with 3,000,000 or more inhabitants, on or before January  1, 2001 and during each year thereafter, the county clerk  shall compute the amount of taxes on each property that remain due or  forfeited for any year prior to the current year and have not become subject to  Sections 20-180 through 20-190, and the clerk shall enter the same upon the  collector's warrant books of the current and all following years as separate  items in a suitable column.  The county clerk shall examine the collector's  warrant books and the Tax Judgment, Sale, Redemption and Forfeiture records for  the appropriate years and may take any other actions as the clerk finds to be  necessary or convenient in order to comply with this subsection.  On and after  January 1, 2001, any taxes for any year  remaining due or  forfeited against real property in such county not entered on the current  collector's  warrant books shall be deemed uncollectible and void,  but  shall not be subject to the posting or other requirements of Sections 20-180  through 20-190.(d) In counties with 100,000 or more inhabitants, the county  clerk shall,  when making the annual collector's books, in a suitable column, insert and  designate previous forfeitures of general taxes by the word "forfeiture", to be  stamped opposite each property forfeited at the last previous tax sale for  general taxes and not redeemed or purchased previous to the completion of the  collector's books. The collectors of general taxes shall stamp upon all bills  rendered and receipts given the information on the collector's books regarding  forfeiture of general taxes, and the stamped notation shall also refer the  recipient to the county clerk for full information. The county clerk shall be  allowed to collect from the person requesting an estimate of costs of  redemption of a forfeited property, the fee provided by law.    (Source: P.A. 91-668, eff. 12-22-99.)