35 ILCS 200/21-150
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-150. Time of applying for judgment. Except as otherwise provided in  this Section or by ordinance or resolution enacted under subsection (c) of  Section 21-40, in any county with fewer than 3,000,000 inhabitants, all applications for judgment and order of sale for taxes and  special assessments on delinquent properties shall be made within 90 days after the second installment due date.  In Cook County, all applications for judgment and order of sale for taxes and special assessments on delinquent properties shall be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, 2012 for tax year 2010, (iii) by July 1, 2013 for tax year 2011, (iv) by July 1, 2014 for tax year 2012, (v)  by July 1, 2015 for tax year 2013, (vi)  by May 1, 2016 for tax year 2014, (vii) by March 1, 2017 for tax year 2015, (viii)  by  April 1 of the next calendar year after the second installment due date for tax year 2016 and 2017, and (ix) within 365 days of the second installment due date for each tax year thereafter. Notwithstanding these dates, in Cook County, the application for judgment and order of sale for the 2018 annual tax sale that would normally be held in calendar year 2020 shall not be filed earlier than the first day of the first month during which there is no longer a statewide COVID-19 public health emergency, as evidenced by an effective disaster declaration of the Governor covering all counties in the State, except that in no event may this application for judgment and order of sale be filed later than October 1, 2021. When a tax sale is delayed because of a statewide COVID-19 public health emergency, no subsequent annual tax sale may begin earlier than 180 days after the last day of the prior delayed tax sale, and no scavenger tax sale may begin earlier than 90 days after the last day of the prior delayed tax sale. In those counties which have adopted an ordinance under Section  21-40, the application for judgment and order of sale for delinquent taxes  shall be made in December.  In the 10 years next following the completion of  a general reassessment of property in any county with 3,000,000 or more  inhabitants, made under an order of the Department, applications for judgment  and order of sale shall be made as soon as may be and on the day specified in  the advertisement required by Section 21-110 and 21-115. If for any cause the  court is not held on the day specified, the cause shall stand continued, and it  shall be unnecessary to re-advertise the list or notice.Within 30 days after the day specified for the application for judgment the  court shall hear and determine the matter.  If judgment is rendered, the sale  shall begin on the date within 5 business days specified in the notice as  provided in Section 21-115.  If the collector is prevented from advertising and  obtaining judgment within the time periods specified by this Section, the collector may obtain  judgment at any time thereafter; but if the failure arises by the county  collector's not complying with any of the requirements of this Code, he or she  shall be held on his or her official bond for the full amount of all taxes and  special assessments charged against him or her. Any failure on the part of the  county collector shall not be allowed as a valid objection to the collection of  any tax or assessment, or to entry of a judgment against any delinquent  properties included in the application of the county collector.  (Source: P.A. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)