reglab/housing_qa huggingface dataset:
35 ILCS 200/21-280
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-280.     Scavenger sale; ineligible bid; liability.(a) Any person who is ineligible under Section 21-265 to bid or to receive a  certificate of purchase from a sale under Section 21-260, who nevertheless  registers to bid or bids or receives or acquires ownership of a certificate of  purchase from a sale, and any person who registers to bid or bids at a sale on  behalf of an ineligible person, shall be personally liable, jointly and  severally, in a sum equal to the full amount of delinquent or forfeited general  taxes, special taxes or special assessments, interest, penalties, and costs for  which the judgment for sale under Section 21-260 was entered. The liability  provided by this Section shall be in addition to the liability for the general  taxes imposed by Section 9-175 through 9-185 and shall not be offset by  any other payment of the taxes.(b) The state's attorney of the county in which the sale under Section  21-260 was conducted may bring an action in the name of the People of the State  of Illinois against the person and, upon a finding of liability under this  Section, the court shall enter judgment against the person in a sum equal to  the full amount of delinquent or forfeited general taxes, special taxes or  special assessments, interest, penalties, and costs for which judgment for sale  under Section 21-260 was entered, together with the costs of the action and  reasonable attorney's fees. The proceeds of any judgment under this Section  shall be paid into the county general fund.    (Source: P.A. 86-949; 88-455.)
35 ILCS 200/21-285
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-285.     Tax scavenger sale fraud; definitions.     For purposes of Section  21-290:(1) "Ownership interest" means any title or other     interest in property, including without limitation any beneficial interest in a land trust, the holder of which is considered to be the owner of the property for purposes of taxation under Section 9-175.(2) "Nonownership interest" means any interest in     real property other than a contingent interest and other than an ownership interest as defined in this Section, including without limitation a mortgage, equitable mortgage or other interest in the nature of a mortgage, leasehold, easement, or lien.(3) "Real property" has the same meaning as defined     in Section 1-130, and includes leasehold estates subject to taxation as property under Section 9-195.(4) "Beneficial interest" and "land trust" have the     meanings given to those terms in the Land Trust Beneficial Interest Disclosure Act.   (Source: P.A. 86-949; 88-455.)
35 ILCS 200/21-290
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-290.     Offense of scavenger sale fraud.     A person commits the offense  of tax sale fraud who knowingly:(a) enters a bid or authorizes or procures the entry     of a bid on any property offered for sale under Section 21-260, when the person in whose behalf the bid is made or authorized or procured has an ownership interest or nonownership interest in the property, or where that person had such an interest on January 1 of any year for which  delinquent taxes were included within the judgment for sale under Section 21-260;(b) acquires, or attempts to acquire, ownership of     any certificate of purchase for property sold under Section 21-260, when the person in whose behalf such certificate of purchase is or would be acquired has an ownership interest or nonownership interest in the property, or where that person had that interest on January 1 of any year for which delinquent taxes were included within the judgment for sale under Section 21-260;(c) conveys or assigns any certificate of purchase     for property sold under Section 21-260 to any person who has an ownership interest or nonownership interest in the property, or who had that interest on January 1 of any year for which delinquent taxes were included within the judgment for sale under Section 21-260;(d) makes a false statement in any application for     certificate of purchase or registration form submitted under Sections 21-270 and 21-275; or(e) forfeits 2 or more bids at any one sale under     Section 21-260 by failing to pay the minimum cash bid timely or by failing to pay the balance of the bid timely as required by Section 21-260.Tax sale fraud is a Class A misdemeanor.  A subsequent conviction for tax  sale fraud as defined in subsections (a) through (d) of this Section is a Class  4 felony.    (Source: P.A. 86-949; 88-455.)
35 ILCS 200/Art. 21 Div. 6 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Division 6.      Indemnity fund; sales in error
35 ILCS 200/21-295
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-295. Creation of indemnity fund.(a) In counties of less than 3,000,000 inhabitants, each person  purchasing any property at a sale under this Code shall pay  to the County Collector, prior to the issuance of any certificate of purchase,  an indemnity fee set by the county collector of not more than $20 for each item purchased.  A like sum shall be paid for each year  that all or a portion of  subsequent taxes are paid by the tax purchaser  and posted to  the tax judgment, sale, redemption and forfeiture record where the underlying  certificate of purchase is recorded.(a-5) In counties of 3,000,000 or more inhabitants, each person purchasing  property at a  sale under this Code shall pay to the County Collector a  nonrefundable fee of $80  for each item purchased plus an additional sum equal to 5% of the taxes,  interest, and penalties paid  under Section 21-240.  In these counties, the certificate holder shall also pay  to the County Collector a fee of $80 for each year that all or a portion of  subsequent taxes are paid by the tax purchaser and posted to the tax judgment,  sale, redemption, and forfeiture record.  The changes to this subsection made by this amendatory Act of the 91st  General Assembly are not a new enactment, but declaratory of existing law.(b) The amount paid prior to issuance of the certificate of purchase  pursuant to subsection (a) or (a-5) shall be included in the purchase price of  the property in the  certificate of purchase and all amounts paid under this Section shall be  included in the amount  required to redeem under Section 21-355, except for the nonrefundable $80 fee for each item purchased at the tax sale as provided in this Section.  Except as otherwise provided in subsection (b) of Section 21-300, all  money received under subsection (a) or (a-5) shall be paid by the Collector  to the  County Treasurer of the County in which the land is situated, for the purpose  of an indemnity fund. The County Treasurer, as trustee of that fund, shall  invest all of that fund, principal and income, in his or her hands from time to  time, if not immediately required for payments of indemnities under subsection  (a) of Section 21-305, in investments permitted by the Illinois State Board of  Investment under Article 22A of the Illinois Pension Code.  The county  collector shall report annually to the county clerk on the condition and  income of the fund. The indemnity fund shall be held to satisfy judgments  obtained against the County Treasurer, as trustee of the fund. No payment shall  be made from the fund, except upon a judgment of the court which ordered the  issuance of a tax deed.  (Source: P.A. 100-1070, eff. 1-1-19; 101-659, eff. 3-23-21.)
35 ILCS 200/21-300
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-300.     Amount to be retained in indemnity fund.(a) The county board in each county shall determine the amount of the fund  to be maintained in that county, which amount shall not be less than 0.03% of  the total assessed valuation, as equalized by the Department, of property  within the County, or $50,000, whichever is greater, and shall not be greater  than $1,000,000 in counties with less than 3,000,000 inhabitants, and not  greater than $2,000,000 in counties with 3,000,000 or more inhabitants. Any  moneys accumulated by the County Treasurer in excess of the amount so  established, as trustee of the fund, shall be paid by him or her annually to  the general fund of the County.(b) In counties in which a Tort Liability Fund is established, all sums of  money received under subsection (a) of Section 21-295 may be deposited in the  general fund of the county for general county governmental purposes, if the  county board provides by ordinance that the indemnity required by this Section  shall be provided by the Tort Liability Fund.    (Source: P.A. 86-1028; 86-1431; 88-455.)
35 ILCS 200/21-306
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-306.     Indemnity fund fraud.(a) A person commits the offense of indemnity fund fraud when that person  knowingly:(1) offers or agrees to become a party to, or to     acquire an interest in, a contract involving the proceeds of a judgment for indemnity under Section 21-305 before the end of the period of redemption from the tax sale to which the judgment relates;(2) fraudulently induces a party to forego bringing     an action for the recovery of the property;(3) makes a deceptive misrepresentation during the     course of negotiating an agreement under subsection (c) of Section 21-305; or(4) conspires to violate any of the provisions of     this subsection.(b) Commission of any one act described in subsection (a) is a Class A  misdemeanor. Commission of more than one act described in subsection (a)  during a single course of conduct is a Class 4 felony. A second or  subsequent conviction for violation of any portion of this Section is a  Class 4 felony.(c) The State's Attorney of the county in which a judgment for  indemnity under Section 21-305 is entered may bring a civil action in the  name of the People of the State of Illinois against a person who violates  paragraph (1), (2), or (3) of subsection (a). Upon a finding of liability  in the action the court shall enter judgment in favor of the People in a  sum equal to three times the amount of the judgment for indemnity, together  with  costs of the action and reasonable attorney's fees. The proceeds of any  judgment under this subsection shall be paid into the general fund of the  county.    (Source: P.A. 91-564, eff. 8-14-99.)
35 ILCS 200/21-315
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-315. Refund of costs; interest on refund.(a) If a sale in  error under Section 21-310, 22-35, or 22-50  is declared, the amount refunded  shall also include all costs paid by the owner of the  certificate of  purchase or his or her assignor which were posted to the tax judgment, sale,  redemption and forfeiture record.(b) In those cases which arise solely under grounds set forth in Section  21-310, the amount refunded shall also include  interest  on the refund of the amount paid  for the certificate of purchase, except as otherwise provided in this Section.  Interest shall be awarded and paid to the tax purchaser at the rate of 1% per  month from the date of sale to the date of payment, or in an amount equivalent  to the penalty interest which would be recovered on a redemption at the time of  payment pursuant to the order for sale in error, whichever is less. Interest  shall not be paid when the sale in error is made pursuant to paragraph (2) or  (4) of  subsection (b) of Section 21-310, Section 22-35, Section 22-50, any ground  not enumerated in Section 21-310, or in any other case where the court  determines that the  tax purchaser had actual knowledge prior to the sale of the grounds on which  the sale is declared to be erroneous.(c) When the county collector files a petition for sale in error under  Section 21-310 and mails a notice thereof by  certified or registered mail to the  last known owner of the certificate of purchase, any interest otherwise  payable under this Section shall cease to accrue as of the date the  petition is filed, unless the tax purchaser agrees to an order for sale in  error upon the presentation of the petition to the court.  Notices under  this subsection may be mailed to the last known owner of the  certificate of  purchase.  When the  owner of the certificate of purchase contests the collector's petition  solely to determine whether the grounds for sale in error are such as to  support a claim for interest, the court may direct that the principal  amount of the refund be paid to the owner of the certificate of purchase  forthwith. If the court thereafter determines that a claim for interest  lies under this Section, it shall award such interest from the date of sale  to the date the principal amount was paid. If the owner of the certificate of purchase files an objection to the county collector's intention to declare an administrative sale in error, as provided under subsection (c) of Section 21-310, and, thereafter, the county collector elects to apply to the circuit court for a sale in error under subsection (a) of Section 21-310, then, if the circuit court grants the county collector's application for a sale in error, the court may not award interest to the owner of the certificate of purchase for the period after the mailing date of the county collector's notice of intention to declare an administrative sale in error.              (Source: P.A. 94-662, eff. 1-1-06.)
35 ILCS 200/21-320
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-320.         Refund of other taxes paid by holder of certificate of  purchase.  If a sale in error under Section 21-310, 22-35, or 22-50 is declared, the  amount refunded shall also include other taxes paid or redeemed by the owner of  the certificate  of purchase or  his or her assignor  subsequent to the tax sale, together with  interest on those other taxes under the same terms as interest is  otherwise  payable under Section 21-315. The interest under this subsection shall be  calculated at the rate of 1% per month from the date the other taxes  were paid and not from the date of sale.  The collector shall take credit  in settlement of his or her accounts for the refund of the other taxes as in  other cases of sale in error under Section 21-310.    (Source: P.A. 92-224, eff. 1-1-02; 92-729, eff. 7-25-02.)
35 ILCS 200/21-325
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-325.         Payment of interest - Counties of 3,000,000 or  more. In counties with 3,000,000 or more inhabitants, all payments of  interest or costs under Sections 21-315 and 21-320  and subsection (c) of Section 21-310  shall be paid as provided in  Sections 21-330, 21-335 and 21-340.  In all other counties, the county  treasurer may determine in his or her discretion whether payment of interest  and costs shall be made as provided in Sections 21-330, 21-335 and 21-340.  In  the other counties, where the treasurer determines not to make payment as  provided in those subsections, the treasurer shall pay any interest or costs  under this Section pro rata from those accounts where the principal  refund of the tax sale purchase price under Section 21-310 is taken.    (Source: P.A. 92-729, eff. 7-25-02.)
35 ILCS 200/21-330
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-330. Fund for payment of interest. In all counties of less than 3,000,000 inhabitants, the county board, by resolution, may impose a fee for payment of interest and costs.  Each person purchasing any property at a sale under this Code shall pay to the county collector, prior to the issuance of any certificate of purchase, a fee of up to $60 for each item purchased.   Each person purchasing  any  property at a sale held under this Code in a county with 3,000,000 or more  inhabitants shall pay to the county collector,  prior to the issuance of any certificate of purchase, a fee of $100 for each  item purchased.  That amount shall be included in the  price paid for the certificate of purchase and the amount required to redeem  under Section 21-355.All sums of money received under this Section shall be paid by the  collector to the county treasurer of the county in which the property is  situated for deposit into a special fund.  It  shall be the duty of the county treasurer, as trustee of the fund, to  invest the principal and income of the fund from time to time, if not  immediately required for payments under this Section, in investments as are  authorized by Sections 3-10009 and 3-11002 of the Counties Code.  The fund  shall be held to pay interest and costs  by the county treasurer as trustee of the fund. No payment shall be made  from the fund except by order of the court declaring a sale in error under  Section 21-310, 22-35, or 22-50  or by declaration of the county collector under subsection (c) of Section  21-310.  Any moneys accumulated in the  fund by the county treasurer in excess of (i) $100,000 in counties with 250,000 or less inhabitants or (ii)   $500,000 in counties with more than 250,000 inhabitants shall be paid each year prior to the commencement of the  annual tax sale, first to satisfy  any existing unpaid judgments entered pursuant to Section 21-295, and any funds  remaining thereafter shall be paid to the general fund of the county.  (Source: P.A. 100-1070, eff. 1-1-19.)
35 ILCS 200/21-335
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-335.     Claims for interest and costs.     Any person  claiming interest or costs under Sections 21-315 through 21-330 shall  include the claim in his or her petition for sale in error  under Section 21-310, 22-35, or 22-50.  Any claim for interest or costs  which is not included in  the petition is waived.  Interest or costs may be awarded,  however, to  the extent  permitted by this Section upon a sale in error petition filed by the  county collector  or municipality or upon a declaration by the county collector pursuant to  subsection (c) of Section 21-310,  without requiring a separate filing by the claimant.  Any refund of interest or  costs upon the petition for sale in error  or upon a declaration by the county collector pursuant to subsection (c) of  Section 21-310  shall be  paid by the county treasurer as trustee of  the fund  created by this Section.  The fund shall be the sole source for  payment  and satisfaction of orders for interest or costs, except as otherwise  provided in this subsection.  If the court determines that the fund has been  depleted and will not be restored in time to pay an award with reasonable  promptness, the court may authorize the collector to pay the interest portion  of the award pro rata from those accounts where the principal refund of the tax  sale purchase price under Section 21-310 is taken.    (Source: P.A. 92-224, eff. 1-1-02; 92-729, eff. 7-25-02.)
35 ILCS 200/21-340
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-340.         Recovery of amount of tax or special assessment paid by  purchaser at erroneous sale. In addition to all other remedies,  when the purchaser or assignee of a certificate of purchase that has been  declared an erroneous sale, has paid any tax or special assessment upon the  property sold, which was not paid by the owner of the  property and was not refunded to the tax purchaser or assignee by the county,  the purchaser or assignee may recover from the owner the amount he or  she paid, with 10% interest, as money paid for the owner's use.    (Source: P.A. 84-644; 88-455.)
35 ILCS 200/Art. 21 Div. 7 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Division 7.      Redemption procedures and notice requirements
35 ILCS 200/21-345
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-345.     Right of redemption.(a) Property sold under this Code may be  redeemed only by those persons having a right of redemption as defined  in this Section and only in accordance with this Code.A right to redeem property from any sale under this Code shall exist in any  owner or person interested in that property, other than an undisclosed  beneficiary of an Illinois land trust, whether or not the  interest in the property sold is recorded or filed.  Any redemption shall  be presumed to have been made by or on behalf of the owners and persons  interested in the property and shall inure to the benefit of the persons  having the legal or equitable title to the property redeemed, subject to  the right of the person making the redemption to be reimbursed by the  persons benefited.  No redemption shall be held invalid by reason of the  failure of the person redeeming to have recorded or filed the document  evidencing an interest in the property prior to redemption, other than an  undisclosed beneficiary of an Illinois land trust.(b) Any person who desires to redeem and  does not desire to  contest the validity of a petition for tax deed may redeem  pursuant to this Section and related Sections of this Code without submitting a  written protest under Section 21-380.  This subsection (b) shall be construed  as declarative of existing law and not as a new enactment.    (Source: P.A. 91-564, eff. 8-14-99.)
35 ILCS 200/21-350
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-350.     Period of redemption.     Property sold under this Code may be  redeemed at any time before the expiration of 2 years from the date of sale,  except that:(a) If on the date of sale the property is vacant     non-farm property or property containing an improvement consisting of a structure or structures with 7 or more residential units or that is commercial or industrial property, it may be redeemed at any time before the expiration of 6 months from the date of sale if the property, at the time of sale, was for each of 2 or more years delinquent or forfeited for all or part of the general taxes due on the property.(b) If on the date of sale the property sold was     improved with a structure consisting of at least one and not more than 6 dwelling units it may be redeemed at any time on or before the expiration of 2 years and 6 months from the date of sale. If, however, the court that ordered the property sold, upon the verified petition of the holder of the certificate of purchase brought within 4 months from the date of sale, finds and declares that the structure on the property is abandoned, then the court may order that the property may be redeemed at any time on or before the expiration of 2 years from the date of sale. Notice of the hearing on a petition to declare the property abandoned shall be given to the owner or owners of the property and to the person in whose name the taxes were last assessed, by certified or registered mail sent to their last known addresses at least 5 days before the date of the hearing.(c) If the period of redemption has been extended by     the certificate holder as provided in Section 21-385, the property may be redeemed on or before the extended redemption date.    (Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028; 86-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189; 88-455.)