reglab/housing_qa huggingface dataset:
35 ILCS 200/21-110
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-110.   Published notice of annual application for judgment and sale;  delinquent taxes. At any time after all taxes have become delinquent in any year, the Collector shall publish an advertisement,  giving notice of the intended application for judgment and sale of the  delinquent properties.  The advertisement may include the  street address on file with the county collector, if available, and shall include the PIN number of each delinquent property. Except as provided below, the advertisement shall be in  a  newspaper published in the township or road district in which the properties  are located. If there is no newspaper published in the township or road  district, then the notice shall be published in some newspaper in the same  county as the township or road district, to be selected by the county  collector.  When the property is in a city with more than 1,000,000  inhabitants, the advertisement may be in any newspaper published in the same  county. When the property is in an incorporated town which has superseded a  civil township, the advertisement shall be in a newspaper published in the  incorporated town or if there is no such newspaper, then in a newspaper  published in the county.The provisions of this Section relating to the time when the Collector  shall advertise intended application for judgment for sale are subject to  modification by the governing authority of a county in accordance with the  provisions of subsection (c) of Section 21-40.  (Source: P.A. 97-557, eff. 7-1-12.)
35 ILCS 200/21-112
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-112. Publication time limit.(a) The Collector may recommend to a  county board that the board pass an ordinance or resolution stating that the  Collector shall no longer publish or send notice of delinquent or forfeited  property  taxes owed by a lessee of the property, pursuant to a leasehold assessment  under Section 9-195 or Section 15-55 of the Property Tax Code or their  predecessor provisions in the Revenue Act of 1939, if the taxes have been  delinquent or forfeited for at least 10 years and there are no current  delinquent or forfeited taxes.  The Collector shall discontinue publishing and  sending notice of the delinquent or forfeited taxes upon passage of the  ordinance or resolution.(b) The Collector shall no longer publish delinquent or forfeited property taxes for any property under Section 10-35 or any other property that is exempt from taxation under this Code. (Source: P.A. 100-1095, eff. 1-1-19.)
35 ILCS 200/21-115
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-115. Times of publication of notice. The advertisement shall be  published once at least 10 days before the day on which judgment is to be  applied for, and shall contain a list of the delinquent properties upon which  the taxes or any part thereof remain due and unpaid, the names of owners, if  known, the total amount due, and the year or years for which they are due.  In  counties of less than 3,000,000 inhabitants, advertisement shall include notice  of the registration requirement for persons bidding at the sale.  Properties  upon which taxes have been paid in full under protest shall not be included in  the list.The collector shall give notice that he or she will apply to the circuit  court on a specified day for judgment against the properties for the taxes, and  costs, and for an order to sell the properties for the satisfaction of the  amount due.The collector shall also give notice of a date within the next 5 business  days after the date of application on which all the properties for the sale of  which an order is made will be exposed to public sale at a location within the  county designated by the county collector, for the amount of taxes, and cost  due.  The advertisement published according to the provisions of this Section  shall be deemed to be sufficient notice of the intended application for  judgment and of the sale of properties under the order of the court.  A county with fewer than 3,000,000 inhabitants may, by joint agreement, combine its tax sale with the tax sale of one or more other contiguous counties; such a joint tax sale shall be held at a location in one of the participating counties. Notwithstanding the provisions of this Section and Section 21-110, in the 10  years 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, the publication shall be made not sooner than 10 days nor more  than 90 days after the date when all unpaid taxes on property have become  delinquent.   (Source: P.A. 101-379, eff. 1-1-20.)
35 ILCS 200/21-117
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-117. Costs of publishing delinquent list. A county shall pay for the  printer for advertising delinquent lists the  following  fees:(1) in all counties, for tracts of land, $0.40 per     column line; and(2) for town lots, (i) in counties of the first and     second class, $0.40 per column line and (ii) in counties of the third class, $0.50 per column line, to be taxed and collected as costs.The printer shall receive for printing the preamble, the descriptive  headings, the affidavit, and any other matter accompanying the  delinquent list, the sum of $0.40 per column line, to be paid by the  county.No costs except printer's fee shall be charged on any lands or lots  forfeited to the State.       (Source: P.A. 93-963, eff. 8-20-04.)
35 ILCS 200/21-118
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-118. Tax sale; online database.  At least 10 days prior to any tax sale authorized under this Article 21, the county collector may post on his or her website a list of all properties that are eligible to be sold at the sale.  The list shall include the  street address on file with the county collector, if available,  and shall include the PIN number assigned to the property.  The list may not include the name of the property owner.  (Source: P.A. 97-557, eff. 7-1-12.)
35 ILCS 200/21-120
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-120.         Publication of notice of application for judgment; special  assessments; counties of 3,000,000 or more. In all cities, villages and  incorporated towns in counties with 3,000,000 or more inhabitants, separate  advertisements may be made giving notice of an intended application for  judgment and for an order of sale on account of delinquent special assessments  at any time after the first day of August after the special assessments have  become delinquent. The procedure in that case is to be in all other respects,  except as to the time of making advertisement and application for judgment and  sale, the same as in the case of delinquent general taxes. There shall not be  included in the advertisement and application for judgment and sale provided by  this Section any properties which are included in the advertisement and  application for judgment and sale under Section 21-145.No advertisement or publication may include parcels for which, under Section  14-15, certificates of error have been executed by the county assessor, or by  both the county assessor and board of appeals.  In the absence of notice under  Section 21-135, or the absence of publication under this Section, the court  shall retain jurisdiction to enter final judgments sustaining the assessor's  objection on certificates of error.  However, the court shall provide for  publication and mailing prior to the entry of a final judgment in any case in  which the assessor's objection is denied.The provisions of this Section relating to the time when the Collector  shall advertise intended application for judgment for sale are subject to  modification by the governing authority of a county in accordance with the  provisions of subsection (c) of Section 21-40.    (Source: P.A. 87-1189; 88-455; 88-518.)
35 ILCS 200/21-125
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-125.     Sale of properties previously ordered sold.     Property ordered  sold by unexecuted judgments and orders of sale, previously entered, shall be  included in the advertisement for sale only under the previous orders, and  shall be sold in the order in which they appear in the delinquent list  contained in the advertisement. At any time between annual sales the county  collector also may advertise for sale any properties subject to sale under  orders previously entered and not executed for any reason. The advertisement  and sale shall be regulated by the provisions regulating the annual  advertisement and sale of delinquent properties, as far as applicable.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/21-130
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-130.         Use of figures and letters in advertisement and other  lists. In all advertisements for the sale of properties for taxes or  special assessments, and in entries required to be made by the clerk of the  court or other officer, letters, figures, characters or property index numbers  may be used to denote townships, ranges, sections, parts of sections, lots or  blocks, or parts thereof, the year or the years for which the taxes were due,  and the amount of taxes, special assessments, interest and costs. The county  collector may subsequently advertise and obtain judgment on properties that  have been omitted, or that have been erroneously advertised or described in the  first advertisement.    (Source: P.A. 76-2254; 88-455.)
35 ILCS 200/Art. 21 Div. 3 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Division 3.      Notice and publication provisions
35 ILCS 200/21-135
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-135. Mailed notice of application for judgment and sale. Not less  than 15 days before the date of application for judgment and sale of delinquent  properties, the county collector shall mail, by registered or certified mail, a  notice of the forthcoming application for judgment and sale to the person shown  by the current collector's warrant book to be the party in whose name the taxes  were last assessed or to the current owner of record and, if applicable, to the party specified under Section  15-170. The notice shall include the intended dates of application for judgment  and sale and commencement of the sale, and a description of the properties. The  county collector must present proof of the mailing to the court along with the  application for judgement.In counties with less than 3,000,000 inhabitants, a copy of this notice shall  also be mailed by the county collector by registered or certified mail to any  lienholder of record who annually requests a copy of the notice. The failure of  the county collector to mail a notice or its non-delivery to the lienholder  shall not affect the validity of the judgment.In counties with 3,000,000 or more inhabitants, notice shall not be mailed to  any person when, under Section 14-15, a certificate of error has been executed  by the county assessor or by both the  county assessor and board of  appeals (until the first Monday in December 1998 and the board of  review  beginning  the first Monday in December 1998 and thereafter),  except as provided by court order under Section 21-120.The collector shall collect $10 from the proceeds of each sale to cover  the costs of registered or certified mailing and the costs of advertisement  and publication.  If a taxpayer pays the taxes on the property after the notice of the  forthcoming application for judgment and sale is mailed but before the sale is  made, then the collector shall collect $10 from the taxpayer to cover the costs  of registered or certified mailing and the costs of advertisement and  publication.       (Source: P.A. 93-899, eff. 8-10-04.)
35 ILCS 200/21-140
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-140.     Printer's error in advertisement.     In all cases where there is a  printer's error in the advertised list which prevents judgment from being  obtained against any property, or against all of the delinquent list, at the  time stated in the advertisement, the printer shall lose the compensation  allowed by this Code for those properties containing errors, or for the entire  list, as the case may be.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/21-145
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-145. Scavenger sale. At the same time the County Collector annually  publishes the collector's annual sale advertisement under Sections 21-110,  21-115 and 21-120, it is mandatory for the collector in counties with 3,000,000  or more inhabitants, and in other counties if the county board so orders by  resolution, to publish an advertisement giving notice of the intended  application for judgment and sale of all properties upon which all or a part of  the general taxes for each of 3 or more years are delinquent as of the date of  the advertisement.  Under no circumstance may a tax year be offered at a scavenger sale prior to the annual tax sale for that tax year (or, for omitted assessments issued pursuant to Section 9-260, the annual tax sale for that omitted assessment's warrant year, as defined herein). In no event may there be more than 2 consecutive years  without a sale under this Section, except where a tax sale has been delayed pursuant to Section 21-150 as a result of a statewide COVID-19 public health emergency. The term delinquent also includes  forfeitures. The County Collector shall include in the advertisement and in the  application for judgment and sale under this Section and Section 21-260 the  total amount of all general taxes upon those properties which are delinquent as  of the date of the advertisement. In lieu of a single annual advertisement and  application for judgment and sale under this Section and Section 21-260, the  County Collector may, from time to time, beginning on the date of the  publication of the annual sale advertisement and before August 1 of the next  year, publish separate advertisements and make separate applications on  eligible properties described in one or more volumes of the delinquent list.  The separate advertisements and applications shall, in the aggregate, include  all the properties which otherwise would have been included in the single  annual advertisement and application for judgment and sale under this Section.  Upon the written request of the taxing district which levied the same, the  County Collector shall also include in the advertisement the special taxes and  special assessments, together with interest, penalties and costs thereon upon  those properties which are delinquent as of the date of the advertisement. The  advertisement and application for judgment and sale shall be in the manner  prescribed by this Code relating to the annual advertisement and application  for judgment and sale of delinquent properties.As used in this Section, "warrant year" means the year preceding the calendar year in which the omitted assessment first became due and payable. (Source: P.A. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)
35 ILCS 200/Art. 21 Div. 3.5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Division 3.5.      Judgments and sales
35 ILCS 200/21-155
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-155.         Application for judgment on special assessments or special  taxes; counties of 3,000,000 or more.  In counties with 3,000,000 or more  inhabitants, the application for judgment upon delinquent special assessments  or special taxes in each year shall include only special assessments, special  taxes, or installments thereof, and interest, as are returned as delinquent to  the county collector on or before August 1 in the year in which the application  is made, and in the case of those levied upon property in any city with  1,000,000 or more inhabitants, as were marked on the general tax books of the  county collector on or before March 10 of the same year or within 15 days after  the county collector received the general tax books that year.  The judgment of  sale shall include interest on matured installments up to the date of the  judgment.In the 10 years following the completion of a general reassessment in  any county with 3,000,000 or more inhabitants, made under an order of the  Department, the application shall be made during the month of October for  judgment and order of sale for special assessments, special taxes, or  installments thereof, and interest, in each year on delinquent properties,  notwithstanding that such special assessments, special taxes, or installments  thereof, and interest are not returned as delinquent to the county collector,  on or before August 1 in the year in which the application is made, and in the  case of those levied upon property in any city with 1,000,000 or more  inhabitants, notwithstanding that such special assessments, special taxes or  installments thereof, and interest, were not marked on the general tax books of  the county collector, on or before March 10 of the same year or within 15 days  after the county collector received the general tax books in that year, in that  case, the county collector shall include in the application all special  assessments, special taxes, and installments thereof, and interest, then  remaining unpaid. Within 30 days after the county collector has received the  general tax books, the special assessments, special taxes, or installments  thereof, and interest, then remaining unpaid, shall be marked therein. If for  any reason, the application cannot be made during the month of October, it  shall be made at any time not later than January 1.    (Source: P.A. 83-1312; 88-455.)
35 ILCS 200/21-160
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-160. Annual tax judgment, sale, redemption, and forfeiture record.   The collector shall transcribe into a record prepared for that purpose, and  known as the annual tax judgment, sale, redemption and forfeiture record, the  list of delinquent properties.  On or before the day on  which application for judgment is to be made, the record shall be made out in numerical order and contain  all the information necessary to be recorded.The record shall set forth the name of the owner, if known; the description  of the property; the year or years for which the tax or, in counties with  3,000,000 or more inhabitants, the tax or special assessments is  due; the valuation on which the tax is extended; the amount of the  consolidated and other taxes or in counties with 3,000,000 or more inhabitants,  the consolidated and other taxes and special assessments; the costs; and the  total amount of charges against the property.The final record shall also be ruled in columns, to show in counties with 3,000,000  or more inhabitants the withdrawal of any special assessments from collection  and in all counties to show the amount paid before entry of judgment; the  amount of judgment and a column for remarks; the amount paid before sale and  after entry of judgment; the amount of the sale; amount of interest or penalty;  amount of cost; amount forfeited to the State; date of sale; acres or part  sold; name of purchaser; amount of sale and penalty; taxes of succeeding years;  interest and when paid, interest and cost; total amount of redemption; date of  redemption; when deed executed; by whom redeemed; and a column for remarks or  receipt of redemption money.The final record shall be kept in the office of the county clerk.       (Source: P.A. 95-269, eff. 8-17-07.)
35 ILCS 200/21-165
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-165. Payment of delinquent tax before sale. Any person owning or  claiming properties upon which application for judgment is applied for  and any lienholder of record may, in  person or by agent, pay the taxes, and costs due, or in counties with 3,000,000  or more inhabitants, the taxes, special assessments, interest and costs due, to  the county collector at any time on or before the business  day immediately preceding the day the taxes are sold, and the collector must accept those payments.  A home rule unit may not regulate the hours and procedures employed by the county collector in a  manner that is inconsistent with this Section.  No deadline for the payment of taxes, special assessments, interest, or costs may be imposed by any county, including a home rule unit, if the deadline is inconsistent with this Section.  This Section is a limitation under  subsection (i) of Section 6 of Article VII of the Illinois Constitution on  the concurrent exercise by home rule units of powers and functions exercised by  the State.   (Source: P.A. 97-557, eff. 7-1-12.)
35 ILCS 200/21-170
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-170.     Report of payments and corrections.     On the day on which  application for judgment on delinquent property is applied for, the collector,  assisted by the county clerk, shall post all payments compare and correct the  list, and shall make and subscribe an affidavit, which shall be substantially  in the following form:    State of Illinois)) ss.County of .......)I ...., collector of the county of ...., do solemnly swear (or affirm,  as the case may be), that the foregoing is a true and correct list of the  delinquent property within the county of ...., upon which I have been  unable to collect the taxes (and special assessments, interest, and  printer's fees, if any), charged thereon, as required by law, for the year  or years therein set forth; and that the taxes now remain due and  unpaid, to the best of my knowledge and belief.Dated ..........The affidavit shall be entered at the end of the list, and signed by  the collector.    (Source: P.A. 88-455; 89-126, eff. 7-11-95.)