reglab/housing_qa huggingface dataset:
35 ILCS 200/21-175
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-175.     Proceedings by court.     Defenses to the entry of judgment  against properties included in the delinquent list shall be entertained by the  court only when: (a) the defense includes a writing specifying the particular  grounds for the objection; and (b) except as otherwise provided in Sections  14-15,  14-25, 23-5, and 23-25, the taxes to which objection is made are paid under  protest under Section 23-5 and a tax objection complaint is filed  under Section 23-10.If any party objecting is entitled to a refund of all or any part of a tax  paid, the court shall enter judgment accordingly, and also  shall  enter judgment for the taxes, special assessments, interest and penalties as  appear to be due.  The judgment shall be considered as a several judgment  against each property or part thereof, for each kind of tax or special  assessment included therein. The court shall direct the clerk to prepare and  enter an order for the sale of the property against which judgment is entered.  However, if a defense is made that the property, or any part thereof, is exempt  from taxation and it is demonstrated that a proceeding to determine the exempt  status of the property is pending under Section 16-70 or 16-130 or is being  conducted under Section 8-35 or 8-40, the court shall not enter a judgment  relating to that property until the proceedings being conducted under Section  8-35 or Section 8-40 have terminated.    (Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff. 7-11-95.)
35 ILCS 200/21-180
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-180.     Form of court order.     A judgment and order of sale shall be  substantially in the following form:Whereas, due notice has been given of the intended application for a  judgment against properties, and no sufficient defense having been made or  cause shown why judgment should not be entered against the properties, for  taxes (special assessments, if any), interest, penalties and costs due and  unpaid thereon for the year or years herein set forth, therefore the court  hereby enters judgment against the above stated properties or parts of  properties, in favor of the People of the State of Illinois, for the amount of  taxes (and special assessments, if any), interest, penalties and costs due  thereon. It is ordered by the court that the properties, or so much of each of  them as shall be sufficient to satisfy the amount of taxes (and special  assessments, if any), interest, penalties and costs due thereon, be sold as the  law directs.The order shall be signed by the judge. In all judicial proceedings of  any kind, for the collection of taxes and special assessments, all  amendments may be made which, by law, could be made in any personal action  pending in that court.    (Source: P.A. 84-1275; 88-455.)
35 ILCS 200/21-185
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-185.         Cure of error or informality in assessment rolls or tax  list or in the assessment, levy or collection of the taxes.  No assessment of  property or charge for any of the taxes shall be considered illegal on account  of any irregularity in the tax lists or assessment rolls, or on account of the  assessment rolls or tax lists not having been made, completed or returned  within the time required by law, or on account of the property having been  charged or listed in the assessment or tax list without name, or in any other  name than that of the rightful owner. No error or informality in the  proceedings of any of the officers connected with the assessment, levying or  collection of the taxes, not affecting the substantial justice of the tax  itself, shall vitiate or in any manner affect the tax or the assessment  thereof. Any irregularity or informality in the assessment rolls or tax lists,  or in any of the proceedings connected with the assessment or levy of the  taxes, or any omission or defective act of any other officer or officers  connected with the assessment or levying of the taxes, may be, in the  discretion of the court, corrected, supplied and made to conform to law by the  court, or by the person (in the presence of the court) from whose neglect or  default it was occasioned. Where separate advertisement and application for  judgment and order of sale is made on account of delinquent special taxes or  special assessments in all cities, villages and incorporated towns in counties  with 3,000,000 or more inhabitants, and in cities, villages and incorporated  towns in other counties in which the county board by resolution has extended  the time in which the return, required in Section 20-100, may be made, the  procedure shall, in all respects, be the same as in this section prescribed,  except that there shall be 2 separate judgments and orders for sale, one on  account of delinquent special taxes and special assessments and the other on  account of delinquent general taxes.    (Source: P.A. 84-1275; 88-455.)
35 ILCS 200/Art. 21 Div. 4 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Division 4.      Annual tax sale procedure
35 ILCS 200/21-190
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-190.     Entry of judgment for sale.     If judgment is rendered against any  property for any tax or, in counties with 3,000,000 or more inhabitants, for  any tax or special assessment, the county collector shall, after publishing a  notice for sale in compliance with the requirements of Sections 21-110 and  21-115 or 21-120, proceed to offer the property for sale pursuant to the  judgment. However, in the case of an appeal from the judgment, if the party,  when filing notice of appeal deposits with the county collector the amount of  the judgment and costs, the collector shall not sell the property until the  appeal is disposed of.    (Source: P.A. 79-451; 88-455.)
35 ILCS 200/21-195
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-195.     Examination of record; certificate of correctness.     On the day  advertised for sale, the county clerk, assisted by the collector, shall examine  the list upon which judgment has been entered and ascertain that all payments  have been properly noted thereon. The county clerk shall make a certificate to  be entered on the record, following the order of court that the record is  correct, and that judgment was entered upon the property therein mentioned for  the taxes, interest and costs due thereon.  The certificate shall be attested  by the circuit court clerk under seal of the court and shall be the process on  which the property or any interest therein shall be sold for taxes, special  assessments, interest and costs due thereon, and may be substantially in the  following form:    State of Illinois County of .....I, ...., clerk of the circuit court, in and for the county of ...., do  hereby certify that the foregoing is a true and correct record of the  delinquent property in the county, against which judgment and order of sale was  duly entered in the circuit court for the county, on (insert date), for the  amount of the taxes, special assessments,  interest and costs due severally thereon as therein set forth, and that the  judgment and order of court in relation thereto fully appears on the record.    Dated (insert date).    (Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/21-200
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-200.     County clerk assistance at sale.     The county clerk, in person or  by deputy, shall attend all sales for taxes, made by the collector, and shall  assist at the sales.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/21-210
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-210.     Bids by taxing districts.     Any city, incorporated town or  village, corporate authorities, commissioners, or persons interested in any  special assessment or installment thereof, may become purchaser at any sale,  and may designate and appoint some officer or person to attend and bid at the  sale on its behalf.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/21-215
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-215. Penalty bids. The person at the sale offering to pay the amount  due on each property for the least penalty percentage shall be the purchaser of  that property. No bid shall be accepted for a penalty exceeding 9% of the  amount of the tax or special assessment on property.  (Source: P.A. 102-363, eff. 1-1-22.)
35 ILCS 200/21-220
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-220. Letter of credit or bond in counties of 3,000,000 or more;  registration in other counties. In counties with 3,000,000 or more inhabitants,  no person shall make an offer to pay the amount due on any property and the  collector shall not accept or acknowledge an offer from any person who has not  deposited with the collector, not less than 10 days prior to making such offer,  an irrevocable and unconditional letter of credit or such other unconditional  bond payable to the order of the collector in an amount not less than 1.5 times  the amount of any tax or special assessment due upon the property, provided  that in no event shall the irrevocable and unconditional letter  of credit or such other unconditional bond be in an amount less than $1,000.  The  collector may without notice draw upon the letter of credit or bond in the  event payment of the amount due together with interest and costs thereon is not  made forthwith by the person purchasing any property.  At all times during the  sale, any person making an offer or offers to pay the amount or amounts due on  any properties shall maintain the letter of credit or bond with the collector  in an amount not less than 1.5 times the amount due on the properties which he  or she has purchased and for which he or she has not paid.In counties with less than 3,000,000 inhabitants, unless the county board  provides otherwise, no person shall be eligible to bid who did not register  with the county collector at least 10 business days prior to the first day of  sale authorized under Section 21-115. The registration must be accompanied by a deposit in an amount determined by the county collector, but not to exceed $250 in counties of less than 50,000 inhabitants or $500 in all other counties, which must be applied to the amount due on the properties that the registrant has purchased.  If the registrant cannot participate in the tax sale, then he or she may notify the tax collector, no later than 5 business days prior to the sale, of the name of the substitute person who will participate in the sale in the registrant's place, and an additional deposit is not required for any such substitute person. If the registrant does not attend the sale, then the deposit is forfeited to the Tax Sale Automation Fund established under Section 21-245. If the registrant does attend the sale and attempts, but fails, to purchase any parcels offered for sale, then the deposit must be refunded to the registrant.              (Source: P.A. 95-537, eff. 8-28-07.)
35 ILCS 200/21-225
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-225. Forfeited property. Every property offered at public sale, and  not sold for want of bidders, unless it is released from sale by the withdrawal  from collection of a special assessment levied thereon, shall be forfeited to  the State of Illinois. However, when the court, county clerk and county  treasurer certify that the taxes and special assessments not withdrawn from  collection on forfeited property equal or exceed the actual value of the  property, the county collector shall, on the receipt of such certificate, offer  the property for sale to the highest bidder, after first giving 10 days'  notice in counties with less than 10,000 inhabitants, according to the most recent federal decennial census, and 30 days' notice in all other counties, in the manner described in Sections 21-110 and 21-115, of the time  and place of sale, together with a description of the property to be offered. A  certificate of purchase shall be issued to the purchaser at the sale as in  other cases provided in this Code. The county collector shall receive credit in  the settlement with the taxing bodies for which the tax was levied for the  amount not realized by the sale. The amount received from the sale shall be  paid by the collector, pro rata, to the taxing bodies entitled to it.  (Source: P.A. 97-557, eff. 7-1-12.)
35 ILCS 200/21-230
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-230.     Record of sales and redemptions.     When any property is sold, the  county clerk shall enter on the Tax Judgment, Sale, Redemption and Forfeiture  Record, in the blank columns provided for that purpose, the name of the  purchaser and the final bid. When any property is redeemed from sale, the  county clerk shall enter the name of the person redeeming, the redemption date  and the amount of redemption, in the proper column.    (Source: Laws 1965, p. 631; P.A. 88-455.)
35 ILCS 200/21-235
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-235.     Record of forfeitures.     All properties forfeited to the State at  the sale shall be noted on the Tax Judgment, Sale, Redemption and Forfeiture  Record.In counties with less than 3,000,000 inhabitants, a list of all property  charged with delinquent special assessments and forfeited to the State at the  sale shall be returned to the collector of the levying municipality.    (Source: P.A. 76-2254; 88-455.)
35 ILCS 200/21-245
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-245. Automation fee. In all counties, each person purchasing any property at a sale under this Code shall pay to the county collector, prior to the issuance of any tax certificate, an automation fee set by the county collector of not more than $10 for each item purchased.  A like sum shall be paid for each year that all or a portion of the subsequent taxes are paid by a tax purchaser and posted to the tax judgment, sale, redemption and forfeiture record where the underlying certificate is recorded. In counties with less than 3,000,000  inhabitants:(a) The fee shall be paid at the time of the purchase     if the record keeping system used for processing the delinquent property tax sales is automated or has been approved for automation by the county board. The fee shall be collected in the same manner as other fees or costs.(b) Fees collected under this Section shall be     retained by the county treasurer in a fund designated as the Tax Sale Automation Fund. The fund shall be audited by the county auditor. The county board, with the approval of the county treasurer, shall make expenditures from the fund (1) to pay any costs related to the automation of property tax collections and delinquent property tax sales, including the cost of hardware, software, research and development, and personnel and (2) to defray the cost of providing electronic access to property tax collection records and delinquent tax sale records. (Source: P.A. 100-1070, eff. 1-1-19; 101-81, eff. 7-12-19.)
35 ILCS 200/21-250
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-250.     Certificate of purchase.     The county clerk shall make out and  deliver to the purchaser of any property sold under Section 21-205, a  certificate of purchase countersigned by the collector, describing the property  sold, the date of sale, the amount of taxes, special assessments, interest and  cost for which they were sold and that payment of the sale price has been made.  If any person becomes the purchaser of more than one property owned by one  party or person, the purchaser may have the whole or one or more of them  included in one certificate, but separate certificates shall be issued in all  other cases. A certificate of purchase shall be assignable by endorsement. An  assignment shall vest in the assignee or his or her legal representatives, all  the right and title of the original purchaser.If the tax certificate is lost or destroyed, the county clerk  shall issue a duplicate certificate upon written request and a sworn affidavit  by the tax sale purchaser, or his or her assignee, that the tax certificate is  lost or destroyed.  The county clerk shall cause a notation to be made  in the tax sale and judgment book that a duplicate certificate has been issued,  and redemption payments shall be made only to the holder of the duplicate  certificate.    (Source: P.A. 88-455; 89-617, eff. 9-1-96.)
35 ILCS 200/21-252
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-252.     Index of tax sale records.     The county clerk may make an index  of tax-sale records.  The index shall be kept in the county clerk's office as a  public record, open to inspection during office hours.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/21-253
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-253. Annual tax sale postponed.  Notwithstanding any other provision of law, in counties with less than 3,000,000 inhabitants, the annual tax sale that would ordinarily be held in calendar year 2020 shall be held no earlier than (i) 120 days after the effective date of this amendatory Act of the 101st General Assembly or (2) until 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.  (Source: P.A. 101-635, eff. 6-5-20.)
35 ILCS 200/21-255
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-255.     County clerk's books and records - Prima facie evidence.     The  books and records of the county clerk, or copies thereof, certified by the  clerk, shall be prima facie evidence to prove the sale of any property for  taxes or special assessments, the redemption of the property, or payment of  taxes or special assessments thereon.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/Art. 21 Div. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

 Division 5.      Scavenger sales; procedures
35 ILCS 200/21-261
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-261. Scavenger sale automation. Beginning in calendar year 2021, for every scavenger sale held pursuant to Section 21-260 of this Code, the county collector may employ any electronic automated means that the collector deems appropriate, provided that any electronic automated bidding system so used shall be programmed to accept the highest cash bid made by an eligible tax purchaser. If the county collector conducts the scavenger sale using an electronic automated bidding system, no personal attendance by bidders will be required at the scavenger sale. If automated means are used, all hardware and software used with respect to those automated means must be certified by the Department and re-certified by the Department every 5 years.  (Source: P.A. 102-519, eff. 8-20-21.)
35 ILCS 200/21-265
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-265. Scavenger sale; persons ineligible to bid or purchase. No person, except a unit of local government, shall be eligible to bid  or receive a certificate of purchase at any sale under Section 21-260 unless  that person has completed and delivered to the county clerk a true, accurate  and complete application for certificate of purchase which shall affirm that:(1) the person has not bid upon or applied to     purchase any property at the sale for a person who is the party or agent of the party who owns the property or is responsible for the payment of the delinquent taxes;(2) the person is not, nor is he or she the agent     for, the owner or party responsible for payment of the general taxes on any property which is located in the same county in which the sale is held and which is tax delinquent or forfeited for all or any part of each of 2 or more years, excepting any year for which a certificate of error issued under Sections 14-15, 14-20, and 14-25 is pending for adjudication; and(3) the person, although otherwise eligible to bid,     has not either directly or through an agent twice during the same sale failed to complete a purchase by the immediate payment of the minimum bid or the payment of the balance of a bid within the time provided by Section 21-260. (Source: P.A. 100-863, eff. 8-14-18.)
35 ILCS 200/21-270
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 21-270.     Scavenger sale registration.     No person, except a unit of local  government, shall be eligible to bid or to receive a certificate of purchase  who did not register with the county collector at least 5 business days in  advance of the first day of the sale under Section 21-260. The collector may  charge, for each registration, a fee of not more than $50 in counties with less  than 3,000,000 inhabitants and not more than $100 in counties of 3,000,000 or  more inhabitants. Registration shall be made upon such forms and according to  such regulations as the county collector deems necessary in order to effect  complete and accurate disclosure of the identity of all persons beneficially  interested, directly or indirectly, in each sale under Section 21-260. The  information to be disclosed shall include, but not be limited to, the name,  address and telephone number of the purchaser to whom the clerk and collector  will be requested to issue a certificate of purchase; if the purchaser is a  corporation, the place of incorporation and the names and addresses of its  shareholders unless the corporation is publicly held; if the purchaser is a  partnership, the names and addresses of all general and limited partners; if  the purchaser is doing business under an assumed business name, the county  where such name is registered and the names, addresses and telephone numbers of  all persons having an ownership interest in the business; and the identity and  location of any other tax delinquent property owned by the bidder and  purchaser.Every application for certificate of purchase and form for registration  authorized and required by this Section and Section 21-275 shall be executed  under penalty of perjury as though under oath or affirmation, but no  acknowledgement is required.    (Source: P.A. 86-949; 87-669; 88-455.)