35 ILCS 200/21-90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-90. Purchase and sale by county;  distribution of proceeds.  When any  property is delinquent, or is forfeited for each of 2 or more  years, and is  offered for sale under any of the provisions of this Code, the County Board of  the County in which the property is located,  in its discretion, may bid, or, in  the case of forfeited property, may apply to purchase it, in the name of the  County as trustee for all taxing districts having an  interest in the property's  taxes or special assessments for the nonpayment of which the property is sold.  The presiding officer of the county board, with the advice and consent of the  Board, may appoint on its behalf  some officer or person to attend such sales  and bid or, in the case of forfeited property, to apply to the county clerk to  purchase. The County shall apply on the bid or purchase  the unpaid taxes and  special assessments due upon the property. No cash need be paid. The County may   take steps necessary to acquire title to the property and may manage  and operate the property, including, but not limited to, mowing of grass, removal of nuisance greenery, removal of garbage, waste, debris or other materials, or the demolition, repair, or remediation of unsafe structures. When a county, or other taxing district within the  county, is a petitioner for a tax deed, no filing fee shall be required.  When a county or other taxing district within the county is the petitioner  for a tax deed, one petition may be filed including all parcels that are tax  delinquent within the county or taxing district, and any publication made under  Section 22-20 of this Code may combine all such parcels within a single notice.  The notice shall list the street or common address, if known, of the  parcels for informational purposes.  The  county, as 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 nor shall the county be  required to pay the  subsequently accruing taxes or special assessments at any time.  The county  board or its designee may prohibit the county collector from including the  property in the tax sale of one or more subsequent years. 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 within the  county, on the issuance of a deed.The County may sell or assign the property so  acquired, or the certificate of  purchase to it, to any party, including  taxing districts. The proceeds of that sale or  assignment, less all costs  of the county incurred in the acquisition, operation, maintenance, and sale or  assignment of the  property, including all costs associated with county staff and overhead used to perform the duties of the trustee set forth in this Section, shall be  distributed to the taxing districts in proportion to their respective interests  therein.Under Sections 21-110, 21-115, 21-120 and 21-405, a County may bid or  purchase only in the absence of other bidders.  (Source: P.A. 102-363, eff. 1-1-22.)