35 ILCS 200/21-260
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

(Text of Section from P.A. 102-519)Sec. 21-260. Collector's scavenger sale. Upon the county collector's  application under Section 21-145, to be known as the Scavenger Sale  Application, the Court shall enter judgment for the general taxes, special  taxes, special assessments, interest, penalties and costs as are included in  the advertisement and appear to be due thereon after allowing an opportunity to  object and a hearing upon the objections as provided in Section 21-175, and  order those properties sold by the County Collector at public sale, or by electronic automated sale if the collector chooses to conduct an electronic automated sale pursuant to Section 21-261, to the  highest bidder for cash, notwithstanding the bid may be less than the full  amount of taxes, special taxes, special assessments, interest, penalties and  costs for which judgment has been entered.(a) Conducting the sale - Bidding.   All properties shall be offered for  sale in consecutive order as they appear in the delinquent list. The minimum  bid for any property shall be $250 or one-half of the tax if the total  liability is less than $500. For in-person scavenger sales, the successful bidder shall pay the  amount of minimum bid to the County Collector by the end of the business day on which the bid was placed. That amount shall be paid in cash, by certified or  cashier's check, by money order, or, if the  successful bidder is a governmental unit, by a check issued by that  governmental unit. For electronic automated scavenger sales, the successful bidder shall pay the minimum bid amount by the close of the business day on which the bid was placed. That amount shall be paid online via ACH debit or by the electronic payment method required by the county collector. For in-person scavenger sales, if the bid exceeds the minimum bid, the  successful bidder shall pay the balance of the bid to the county collector in  cash, by certified or cashier's check, by money order, or, if the  successful bidder is a governmental unit, by a check issued by that  governmental unit   by the close of the  next business day. For electronic automated scavenger sales, the successful bidder shall pay, by the close of the next business day, the balance of the bid online via ACH debit or by the electronic payment method required by the county collector.  If the minimum bid is not paid at the time of sale or if  the balance is not paid by the close of the next business day, then the sale is  void and the minimum bid, if paid, is forfeited to the county general fund.  In  that event, the property shall be reoffered for sale within 30 days of the last  offering of property in regular order.  The collector shall make available to  the public a list of all properties to be included in any reoffering due to the  voiding of the original sale.  The collector is not required to serve or  publish any other notice of the reoffering of those properties. In the event  that any of the properties are not sold upon reoffering, or are sold for less  than the amount of the original voided sale, the original bidder who failed to  pay the bid amount shall remain liable for the unpaid balance of the bid in an  action under Section 21-240.  Liability shall not be reduced where the bidder  upon reoffering also fails to pay the bid amount, and in that event both  bidders shall remain liable for the unpaid balance of their respective bids. A  sale of properties under this Section shall not be final until confirmed by the  court.(b) Confirmation of sales.  The county collector shall file his or her  report of sale in the court within 30 days of the date of sale of each  property.  No notice of the county collector's application to confirm the sales  shall be required except as prescribed by rule of the court.  Upon  confirmation, except in cases where the sale becomes void under Section 22-85,  or in cases where the order of confirmation is vacated by the court, a sale  under this Section shall extinguish the in rem lien of the general taxes,  special taxes and special assessments for which judgment has been entered and a  redemption shall not revive the lien.  Confirmation of the sale shall in no  event affect the owner's personal liability to pay the taxes, interest and  penalties as provided in this Code or prevent institution of a proceeding under  Section 21-440 to collect any amount that may remain  due after the sale.(c) Issuance of tax sale certificates. Upon confirmation of the sale the  County Clerk and the County Collector shall issue to the purchaser a  certificate of purchase in the form prescribed by Section 21-250 as near as may  be.  A certificate of purchase shall not be issued to any person who is  ineligible to bid at the sale or to receive a certificate of purchase under  Section 21-265.(d) Scavenger Tax Judgment, Sale and Redemption Record - Sale of  parcels not sold.  The county collector shall prepare a Scavenger Tax Judgment,  Sale and Redemption Record.  The county clerk shall write or stamp on the  scavenger tax judgment, sale, forfeiture and redemption record opposite the  description of any property offered for sale and not sold, or not confirmed for  any reason, the words "offered but not sold". The properties which are offered  for sale under this Section and not sold or not confirmed shall be offered for  sale annually thereafter in the manner provided in this Section until sold,  except in the case of mineral rights, which after 10 consecutive years of  being offered for sale under this Section and not sold or confirmed shall  no longer be required to be offered for sale. At  any time between annual sales the County Collector may advertise for sale any  properties subject to sale under judgments for sale previously entered under  this Section and not executed for any reason.  The advertisement and sale shall  be regulated by the provisions of this Code as far as applicable.(e) Proceeding to tax deed. The owner of the certificate of purchase shall  give notice as required by Sections 22-5 through 22-30, and may extend the  period of redemption as provided by Section 21-385. At any time within 6 months  prior to expiration of the period of redemption from a sale under this Code,  the owner of a certificate of purchase may file a petition and may obtain a tax  deed under Sections 22-30 through 22-55. All proceedings for the issuance of  a tax deed and all tax deeds for properties sold under this Section shall be  subject to Sections 22-30 through 22-55. Deeds issued under this Section are  subject to Section 22-70.  This Section shall be liberally construed so that the deeds provided for in this Section convey merchantable title.(f) Redemptions from scavenger sales. Redemptions may be made from sales  under this Section in the same manner and upon the same terms and conditions as  redemptions from sales made under the County Collector's annual application for  judgment and order of sale, except that in lieu of penalty the person redeeming  shall pay interest as follows if the sale occurs before September 9, 1993:(1) If redeemed within the first 2 months from the     date of the sale, 3% per month or portion thereof upon the amount for which the property was sold;(2) If redeemed between 2 and 6 months from the date     of the sale, 12% of the amount for which the property was sold;(3) If redeemed between 6 and 12 months from the date     of the sale, 24% of the amount for which the property was sold;(4) If redeemed between 12 and 18 months from the     date of the sale, 36% of the amount for which the property was sold;(5) If redeemed between 18 and 24 months from the     date of the sale, 48% of the amount for which the property was sold;(6) If redeemed after 24 months from the date of     sale, the 48% herein provided together with interest at 6% per year thereafter.If the sale occurs on or after September 9,  1993, the person redeeming shall pay interest on that part of the amount for  which the property was sold equal to or less than the full amount of delinquent  taxes, special assessments, penalties, interest, and costs, included in the  judgment and order of sale as follows:(1) If redeemed within the first 2 months from the     date of the sale, 3% per month upon the amount of taxes, special assessments, penalties, interest, and costs due for each of the first 2 months, or fraction thereof.(2) If redeemed at any time between 2 and 6 months     from the date of the sale, 12% of the amount of taxes, special assessments, penalties, interest, and costs due.(3) If redeemed at any time between 6 and 12 months     from the date of the sale, 24% of the amount of taxes, special assessments, penalties, interest, and costs due.(4) If redeemed at any time between 12 and 18 months     from the date of the sale, 36% of the amount of taxes, special assessments, penalties, interest, and costs due.(5) If redeemed at any time between 18 and 24 months     from the date of the sale, 48% of the amount of taxes, special assessments, penalties, interest, and costs due.(6) If redeemed after 24 months from the date of     sale, the 48% provided for the 24 months together with interest at 6% per annum thereafter on the amount of taxes, special assessments, penalties, interest, and costs due.The person redeeming shall not be required to pay any interest on any part  of the amount for which the property was sold that exceeds the full amount of  delinquent taxes, special assessments, penalties, interest, and costs included  in the judgment and order of sale.Notwithstanding any other provision of this Section, except for  owner-occupied single family residential units which are condominium units,  cooperative units or dwellings, the amount required to be paid for redemption  shall also include an amount equal to all delinquent taxes on the property  which taxes were delinquent at the time of sale.  The delinquent taxes shall be  apportioned by the county collector among the taxing districts in which the  property is situated in accordance with law. In the event that all moneys  received from any sale held under this Section exceed an amount equal to all  delinquent taxes on the property sold, which taxes were delinquent at the time  of sale, together with all publication and other costs associated with the  sale, then, upon redemption, the County Collector and the County Clerk shall  apply the excess amount to the cost of redemption.(g) Bidding by county or other taxing districts.  Any taxing district may  bid at a scavenger sale.  The county board of the county in which properties  offered for sale under this Section are located may bid as trustee for all  taxing districts having an interest in the taxes for the nonpayment of which  the parcels are offered. The County shall apply on the bid the unpaid taxes due  upon the property and no cash need be paid. The County or other taxing district  acquiring a tax sale certificate shall take all steps necessary to acquire  title to the property and may manage and operate the property so acquired.When a county, or other taxing district within the county, is a petitioner  for a tax deed, no filing fee shall be required on the petition. The county as  a tax creditor and as trustee for other tax creditors, or other taxing district  within the county shall not be required to allege and prove that all taxes and  special assessments which become due and payable after the sale to the county  have been paid. The county shall not be required to pay the subsequently  accruing taxes or special assessments at any time. Upon the written request of  the county board or its designee, the county collector shall not offer the  property for sale at any tax sale subsequent to the sale of the property to the  county under this Section. The lien of taxes and special assessments which  become due and payable after a sale to a county shall merge in the fee title of  the county, or other taxing district, on the issuance of a deed. The County may  sell the properties so acquired, or the certificate of purchase thereto, and  the proceeds of the sale shall be distributed to the taxing districts in  proportion to their respective interests therein. The presiding officer of the  county board, with the advice and consent of the County Board, may appoint some  officer or person to attend scavenger sales and bid on its behalf.(h) Miscellaneous provisions. In the event that the tract of land or lot  sold at any such sale is not redeemed within the time permitted by law and a  tax deed is issued, all moneys that may be received from the sale of  properties in excess of the delinquent taxes, together with all publication  and other costs associated with the sale,  shall, upon petition of any interested party to the court that issued the tax  deed, be distributed by the County Collector pursuant to order of the court  among the persons having legal or equitable interests in the property according  to the fair value of their interests in the tract or lot. Section 21-415 does  not apply to properties sold under this Section.  Appeals may be taken from the orders and judgments entered under this Section  as in other civil cases.  The remedy herein provided is in addition to other  remedies for the collection of delinquent taxes.(i) 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. 102-519, eff. 8-20-21.)(Text of Section from P.A. 102-528)Sec. 21-260. Collector's scavenger sale. Upon the county collector's  application under Section 21-145, to be known as the Scavenger Sale  Application, the Court shall enter judgment for the general taxes, special  taxes, special assessments, interest, penalties and costs as are included in  the advertisement and appear to be due thereon after allowing an opportunity to  object and a hearing upon the objections as provided in Section 21-175, and  order those properties sold by the County Collector at public sale to the  highest bidder for cash, notwithstanding the bid may be less than the full  amount of taxes, special taxes, special assessments, interest, penalties and  costs for which judgment has been entered.(a) Conducting the sale - Bidding.   All properties shall be offered for  sale in consecutive order as they appear in the delinquent list. The minimum  bid for any property shall be $250 or one-half of the tax if the total  liability is less than $500.  The successful bidder shall immediately pay the  amount of minimum bid to the County Collector in cash, by certified or  cashier's check, by money order, or, if the  successful bidder is a governmental unit, by a check issued by that  governmental unit.  If the bid exceeds the minimum bid, the  successful bidder shall pay the balance of the bid to the county collector in  cash, by certified or cashier's check, by money order, or, if the  successful bidder is a governmental unit, by a check issued by that  governmental unit   by the close of the  next business day.  If the minimum bid is not paid at the time of sale or if  the balance is not paid by the close of the next business day, then the sale is  void and the minimum bid, if paid, is forfeited to the county general fund.  In  that event, the property shall be reoffered for sale within 30 days of the last  offering of property in regular order.  The collector shall make available to  the public a list of all properties to be included in any reoffering due to the  voiding of the original sale.  The collector is not required to serve or  publish any other notice of the reoffering of those properties. In the event  that any of the properties are not sold upon reoffering, or are sold for less  than the amount of the original voided sale, the original bidder who failed to  pay the bid amount shall remain liable for the unpaid balance of the bid in an  action under Section 21-240.  Liability shall not be reduced where the bidder  upon reoffering also fails to pay the bid amount, and in that event both  bidders shall remain liable for the unpaid balance of their respective bids. A  sale of properties under this Section shall not be final until confirmed by the  court.(b) Confirmation of sales.  The county collector shall file his or her  report of sale in the court within 30 days of the date of sale of each  property.  No notice of the county collector's application to confirm the sales  shall be required except as prescribed by rule of the court.  Upon  confirmation, except in cases where the sale becomes void under Section 22-85,  or in cases where the order of confirmation is vacated by the court, a sale  under this Section shall extinguish the in rem lien of the general taxes,  special taxes and special assessments for which judgment has been entered and a  redemption shall not revive the lien.  Confirmation of the sale shall in no  event affect the owner's personal liability to pay the taxes, interest and  penalties as provided in this Code or prevent institution of a proceeding under  Section 21-440 to collect any amount that may remain  due after the sale.(c) Issuance of tax sale certificates. Upon confirmation of the sale the  County Clerk and the County Collector shall issue to the purchaser a  certificate of purchase in the form prescribed by Section 21-250 as near as may  be.  A certificate of purchase shall not be issued to any person who is  ineligible to bid at the sale or to receive a certificate of purchase under  Section 21-265.(d) Scavenger Tax Judgment, Sale and Redemption Record - Sale of  parcels not sold.  The county collector shall prepare a Scavenger Tax Judgment,  Sale and Redemption Record.  The county clerk shall write or stamp on the  scavenger tax judgment, sale, forfeiture and redemption record opposite the  description of any property offered for sale and not sold, or not confirmed for  any reason, the words "offered but not sold". The properties which are offered  for sale under this Section and not sold or not confirmed shall be offered for  sale annually thereafter in the manner provided in this Section until sold,  except in the case of mineral rights, which after 10 consecutive years of  being offered for sale under this Section and not sold or confirmed shall  no longer be required to be offered for sale. At  any time between annual sales the County Collector may advertise for sale any  properties subject to sale under judgments for sale previously entered under  this Section and not executed for any reason.  The advertisement and sale shall  be regulated by the provisions of this Code as far as applicable.(e) Proceeding to tax deed. The owner of the certificate of purchase shall  give notice as required by Sections 22-5 through 22-30, and may extend the  period of redemption as provided by Section 21-385. At any time within 6 months  prior to expiration of the period of redemption from a sale under this Code,  the owner of a certificate of purchase may file a petition and may obtain a tax  deed under Sections 22-30 through 22-55. Within 30 days from filing of the petition, the owner of a certificate must file with the county clerk the names and addresses of the owners of the property and those persons entitled to service of notice at their last known addresses. The clerk shall mail notice within 30 days from the date of the filing of addresses with the clerk. All proceedings for the issuance of  a tax deed and all tax deeds for properties sold under this Section shall be  subject to Sections 22-30 through 22-55. Deeds issued under this Section are  subject to Section 22-70.  This Section shall be liberally construed so that the deeds provided for in this Section convey merchantable title.(f) Redemptions from scavenger sales. Redemptions may be made from sales  under this Section in the same manner and upon the same terms and conditions as  redemptions from sales made under the County Collector's annual application for  judgment and order of sale, except that in lieu of penalty the person redeeming  shall pay interest as follows if the sale occurs before September 9, 1993:(1) If redeemed within the first 2 months from the     date of the sale, 3% per month or portion thereof upon the amount for which the property was sold;(2) If redeemed between 2 and 6 months from the date     of the sale, 12% of the amount for which the property was sold;(3) If redeemed between 6 and 12 months from the date     of the sale, 24% of the amount for which the property was sold;(4) If redeemed between 12 and 18 months from the     date of the sale, 36% of the amount for which the property was sold;(5) If redeemed between 18 and 24 months from the     date of the sale, 48% of the amount for which the property was sold;(6) If redeemed after 24 months from the date of     sale, the 48% herein provided together with interest at 6% per year thereafter.If the sale occurs on or after September 9,  1993, the person redeeming shall pay interest on that part of the amount for  which the property was sold equal to or less than the full amount of delinquent  taxes, special assessments, penalties, interest, and costs, included in the  judgment and order of sale as follows:(1) If redeemed within the first 2 months from the     date of the sale, 3% per month upon the amount of taxes, special assessments, penalties, interest, and costs due for each of the first 2 months, or fraction thereof.(2) If redeemed at any time between 2 and 6 months     from the date of the sale, 12% of the amount of taxes, special assessments, penalties, interest, and costs due.(3) If redeemed at any time between 6 and 12 months     from the date of the sale, 24% of the amount of taxes, special assessments, penalties, interest, and costs due.(4) If redeemed at any time between 12 and 18 months     from the date of the sale, 36% of the amount of taxes, special assessments, penalties, interest, and costs due.(5) If redeemed at any time between 18 and 24 months     from the date of the sale, 48% of the amount of taxes, special assessments, penalties, interest, and costs due.(6) If redeemed after 24 months from the date of     sale, the 48% provided for the 24 months together with interest at 6% per annum thereafter on the amount of taxes, special assessments, penalties, interest, and costs due.The person redeeming shall not be required to pay any interest on any part  of the amount for which the property was sold that exceeds the full amount of  delinquent taxes, special assessments, penalties, interest, and costs included  in the judgment and order of sale.Notwithstanding any other provision of this Section, except for  owner-occupied single family residential units which are condominium units,  cooperative units or dwellings, the amount required to be paid for redemption  shall also include an amount equal to all delinquent taxes on the property  which taxes were delinquent at the time of sale.  The delinquent taxes shall be  apportioned by the county collector among the taxing districts in which the  property is situated in accordance with law. In the event that all moneys  received from any sale held under this Section exceed an amount equal to all  delinquent taxes on the property sold, which taxes were delinquent at the time  of sale, together with all publication and other costs associated with the  sale, then, upon redemption, the County Collector and the County Clerk shall  apply the excess amount to the cost of redemption.(g) Bidding by county or other taxing districts.  Any taxing district may  bid at a scavenger sale.  The county board of the county in which properties  offered for sale under this Section are located may bid as trustee for all  taxing districts having an interest in the taxes for the nonpayment of which  the parcels are offered. The County shall apply on the bid the unpaid taxes due  upon the property and no cash need be paid. The County or other taxing district  acquiring a tax sale certificate shall take all steps necessary to acquire  title to the property and may manage and operate the property so acquired.When a county, or other taxing district within the county, is a petitioner  for a tax deed, no filing fee shall be required on the petition. The county as  a tax creditor and as trustee for other tax creditors, or other taxing district  within the county shall not be required to allege and prove that all taxes and  special assessments which become due and payable after the sale to the county  have been paid. The county shall not be required to pay the subsequently  accruing taxes or special assessments at any time. Upon the written request of  the county board or its designee, the county collector shall not offer the  property for sale at any tax sale subsequent to the sale of the property to the  county under this Section. The lien of taxes and special assessments which  become due and payable after a sale to a county shall merge in the fee title of  the county, or other taxing district, on the issuance of a deed. The County may  sell the properties so acquired, or the certificate of purchase thereto, and  the proceeds of the sale shall be distributed to the taxing districts in  proportion to their respective interests therein. The presiding officer of the  county board, with the advice and consent of the County Board, may appoint some  officer or person to attend scavenger sales and bid on its behalf.(h) Miscellaneous provisions. In the event that the tract of land or lot  sold at any such sale is not redeemed within the time permitted by law and a  tax deed is issued, all moneys that may be received from the sale of  properties in excess of the delinquent taxes, together with all publication  and other costs associated with the sale,  shall, upon petition of any interested party to the court that issued the tax  deed, be distributed by the County Collector pursuant to order of the court  among the persons having legal or equitable interests in the property according  to the fair value of their interests in the tract or lot. Section 21-415 does  not apply to properties sold under this Section.  Appeals may be taken from the orders and judgments entered under this Section  as in other civil cases.  The remedy herein provided is in addition to other  remedies for the collection of delinquent taxes.(i) 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. 102-528, eff. 1-1-22.)