reglab/housing_qa huggingface dataset:
35 ILCS 200/22-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 22-5. Notice of sale and redemption rights. In order to be  entitled to a tax deed, within 4 months and 15 days after any  sale held under this Code, the purchaser  or his or her assignee shall deliver to the county clerk a notice  to be given to the party in whose name the taxes are last assessed as  shown by the most recent tax collector's warrant books, in at least 10  point type in the following form completely filled in:  TAKE NOTICECounty of ................................................Date Premises Sold .......................................Certificate No. ..........................................Sold for General Taxes of (year) .........................Sold for Special Assessment of (Municipality)and special assessment number ............................Warrant No. ...............   Inst. No. .................  THIS PROPERTY HAS BEEN SOLD FOR DELINQUENT TAXES  Property located at ..........................................  Legal Description or Property Index No. ......................  ..............................................................  ..............................................................This notice is to advise you that the above property has  been  sold for delinquent taxes and that the period of redemption from  the sale will expire on .This notice is also to advise you that a petition will be filed for a  tax deed which will transfer title and the right to possession of this  property if redemption is not made on or before .At the date of this notice the total amount which you must pay in order  to redeem the above property is .  YOU ARE URGED TO REDEEM IMMEDIATELY TO PREVENT LOSS OF PROPERTYRedemption can be made at any time on or before .... by applying to  the County Clerk of .... County, Illinois at the Office of the County Clerk in  ...., Illinois.The above amount is subject to increase at 6 month intervals from the  date of sale.  Check with the county clerk as to the exact amount you owe  before redeeming.  Payment must be made by certified check, cashier's check,  money order, or in cash.For further information contact the County Clerk  ADDRESS:............................  TELEPHONE:..........................    ...............................  Purchaser or Assignee    Dated (insert date).Within 10 days after receipt of said notice, the county clerk shall mail  to the addresses supplied by the purchaser or assignee, by registered or  certified mail, copies of said notice to the party in whose name the taxes  are last assessed as shown by the most recent tax collector's warrant books.  The purchaser or assignee shall pay to the clerk postage plus the sum of $10.  The clerk shall write or stamp the date of receiving the notices upon the  copies of the notices, and retain one copy.The changes to this Section made by this amendatory Act of the 97th General Assembly apply only to tax sales that occur on or after the effective date of this amendatory Act of the 97th General Assembly. (Source: P.A. 97-557, eff. 7-1-12.)
35 ILCS 200/22-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 22-25. Mailed notice. In addition to the notice required to be served  not less than 3 months nor more than 6    months prior to the expiration of the  period of redemption, the purchaser or his or her assignee shall prepare  and deliver to the clerk of the Circuit Court of the county in which the  property is located, the notice provided for in this Section, together with the  statutory costs for mailing the notice by certified mail, return receipt  requested, as provided in subsection (e) of Section 21-260.  The form of notice to be mailed by the clerk shall be  identical in form to that provided by Section 22-10 for service upon owners  residing upon the property sold, except that it shall bear the signature of the  clerk instead of the name of the purchaser or assignee and shall designate the parties to whom it is to  be mailed.  The clerk may furnish the form.  The clerk  shall promptly mail the notices delivered to him or her by certified mail,  return receipt requested. The certificate of the clerk that he or she has  mailed the notices, together with the return receipts, shall be filed  in and made a part of the court record.  The notices shall be  mailed to the owners of the property at their last known addresses, and  to those persons who are entitled to service of notice as occupants.The changes to this Section made by this amendatory Act of the 97th General Assembly shall be construed as being declaratory of existing law and not as a new enactment. (Source: P.A. 102-528, eff. 1-1-22.)
35 ILCS 200/22-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 22-30. Petition for deed. At any time within 6                months but not less  than 3 months prior to the expiration of the redemption period for property  sold pursuant to judgment and order of sale under Sections 21-110 through  21-120 or 21-260, the purchaser or his or her assignee may file a petition in  the circuit court in the same proceeding in which the judgment and order of  sale were entered, asking that the court direct the county clerk to issue a tax  deed if the property is not redeemed from the sale. The petition shall be  accompanied by the statutory filing fee.Notice of filing the petition and the date on which the petitioner intends to  apply for an order on the petition that a deed be issued if the property is not  redeemed shall be given to occupants, owners and persons interested in the  property as part of the notice provided in Sections 22-10 through 22-25, except  that only one publication is required. The county clerk shall be notified of  the filing of the petition and any person owning or interested in the property  may, if he or she desires, appear in the proceeding.The changes to this Section made by this  amendatory Act of the 95th General Assembly apply only to matters in which a petition for tax deed is filed on or after the effective date of this amendatory Act of the 95th General Assembly.       (Source: P.A. 95-477, eff. 6-1-08.)
35 ILCS 200/22-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 22-35. Reimbursement of a county or municipality before issuance of tax deed.   Except in any proceeding in which the tax purchaser is a county acting as a  trustee for  taxing districts as provided in Section 21-90,  an order for the issuance of a tax deed under this Code shall not be entered  affecting the title to or interest in any property in which a county, city, village or  incorporated town has an interest under the police and welfare power by  advancements made from public funds, until the purchaser or assignee makes  reimbursement to the county, city, village or incorporated town of the money so  advanced or the county, city, village, or town waives its lien on the property for  the money so advanced.  However, in lieu of reimbursement or waiver, the  purchaser or  his or her  assignee may make application for and the court shall order that the tax  purchase be set aside as a sale in error.  A sale in error may not be granted under this Section if the lien has been released, satisfied, discharged, or waived. A filing or appearance fee shall not  be required of a county, city, village or incorporated town seeking to enforce its  claim under this Section in a tax deed proceeding.  (Source: P.A. 101-379, eff. 1-1-20.)
35 ILCS 200/22-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 22-45. Tax deed incontestable unless order appealed or relief  petitioned. Tax deeds issued under Section 22-40 are  incontestable except by  appeal from the order of the court directing the county clerk to issue the tax  deed.  However, relief from such order may be had under Sections 2-1203 or 2-1401  of the Code of Civil Procedure in the same manner and to the same extent as  may be had under those Sections with respect to final orders and judgments in  other proceedings.  The grounds for relief under Section 2-1401 shall be  limited to:(1) proof that the taxes were paid prior to sale;(2) proof that the property was exempt from taxation;(3) proof by clear and convincing evidence that the     tax deed had been procured by fraud or deception by the tax purchaser or his or her assignee; or(4) proof by a person or party holding a recorded     ownership or other recorded interest in the property that he or she was not named as a party in the publication notice as set forth in Section 22-20, and that the tax purchaser or his or her assignee did not make a diligent inquiry and effort to serve that person or party with the notices required by Sections 22-10 through 22-30.In cases of the sale of homestead property in counties with 3,000,000  or more inhabitants, a tax deed may also be voided by the court upon petition,  filed not more than 3 months after an order for tax deed was entered, if the  court finds that the property was owner occupied on the expiration date of the  period of redemption and that the order for deed was effectuated pursuant to a  negligent or willful error made by an employee of the county clerk or county  collector during the period of redemption from the sale that was reasonably  relied upon to the detriment of any person having a redeemable interest. In  such a case, the tax purchaser shall be entitled to the original amount  required to redeem the property plus interest from the sale as of the last date  of redemption together with costs actually expended subsequent to the  expiration of the period of redemption and reasonable attorney's fees, all of  which shall be dispensed from the fund created by Section 21-295.  In those cases of error where the court vacates the tax deed, it may award the  petitioner reasonable attorney's fees and court costs actually expended,  payable from that fund.  The court hearing a petition filed under this Section  or Section 2-1401 of the Code of Civil Procedure may concurrently hear a  petition filed under Section 21-295 and may grant relief under any Section.This amendatory Act of the 95th  General Assembly shall be construed as being declarative of existing law and not as a new enactment.       (Source: P.A. 95-477, eff. 6-1-08.)
35 ILCS 200/22-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 22-50.     Denial of deed.     If the court refuses to enter an order  directing the county clerk to execute and deliver the tax deed, because of the  failure of the purchaser to fulfill any of the above provisions, and if the  purchaser, or his or her assignee has made a bona fide attempt to comply with  the statutory requirements for the issuance of the tax deed, then upon  application of the owner of the certificate of purchase the court shall declare  the sale to be a sale in error.    (Source: P.A. 92-224, eff. 1-1-02.)
35 ILCS 200/22-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 22-55. Tax deeds to convey merchantable title. This Section shall be  liberally construed so that tax deeds shall convey merchantable title. In the  event the property has been taken by eminent domain under the Eminent Domain Act, the tax purchaser shall be entitled to the award which  is the substitute for the property. Tax deeds issued pursuant to this Section  are subject to Section 22-70.       (Source: P.A. 94-1055, eff. 1-1-07.)
35 ILCS 200/22-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 22-60.     Contents of deed; recording.     Every tax deed shall contain the  full names and the true post office address and residence of grantee. It shall  not be of any force or effect until after it has been recorded in the office of  the recorder.    (Source: P.A. 83-358; 88-455.)
35 ILCS 200/22-65
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 22-65.     Form of deed.     A tax deed executed by the county clerk under  the official seal of the county shall be recorded in the same manner as other  conveyances of property, and vests in the grantee, his or her heirs and  assigns, the title of the property therein described without further  acknowledgment or evidence of the conveyance.  The conveyance shall be  substantially in the following form:    State of Illinois)) ss.County of .......)At a public sale of property for the nonpayment of taxes, held in the county  above stated, on (insert date), the following described property  was sold:  (here place description of property conveyed).  The property not having been  redeemed from the sale, and it appearing that the holder of the certificate of  purchase of the property has complied with the laws of the State of Illinois  necessary to entitle (insert him, her or them) to a deed of the property: I  ...., county clerk of the county of ...., in consideration of the property and  by virtue of the statutes of the State of Illinois in such cases provided,  grant and convey to ...., his or her heirs and assigns forever, the property  described above.Dated (insert date).    Signature of .................. County Clerk    Seal of County of ...., Illinois   (Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/22-70
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 22-70.     Easements and covenants running with the land.     A tax deed  issued with respect to any property sold under this Code shall not extinguish  or affect any  conservation right,  easement, covenant running with the land or right-of-way for  water, sewer, electricity, gas, telephone or other public service use which was  created, on or over that real property before the time that property was sold  under this Code and which is evidenced either by a recorded instrument or by  wires, poles, pipes, equipment or other public service facilities.  When the  property described in a tax deed issued under this Code is a dominant or a  servient tenement with respect to any private easement or easements, created in  good faith expressly or by operation of law for the benefit of a dominant  tenement or tenements, with respect to the easement or easements the tax deed  shall have the same effect as a deed of conveyance made by the owner of the  property to the tax deed grantee, just prior to the issuance of the deed.This Section does not apply to tax deeds issued because the owner of any  easement, covenant running with the land or right-of-way has failed to pay  taxes or special assessments assessed for that easement, covenant running with  the land or right-of-way.    (Source: P.A. 91-497, eff. 1-1-00.)
35 ILCS 200/22-75
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 22-75.     Deed; prima facie evidence of regularity of sale.(a) As to  the property conveyed therein, tax deeds executed by the county clerk are prima  facie evidence of the following facts in all controversies and suits in  relation to the rights of the tax deed grantee and his or her heirs or assigns:(1) the property conveyed was subject to taxation at     the time it was assessed, and was listed and assessed in the time and manner required by law;(2) the taxes or special assessments were not paid at     any time before the sale;(3) the property was advertised for sale in the     manner and for the length of time required by law;(4) the property was sold for taxes or special     assessments as stated in the deed;(5) the sale was conducted in the manner required by     law;(6) the property conveyed was not redeemed from the     sale within the time permitted by law;(7) the grantee in the deed was the purchaser or     assignee of the purchaser.(b) Any order for the sale of property for delinquent taxes, except as  otherwise  provided in this Section, shall estop all parties from raising any objections  to the order or to a tax title based thereon, which existed at or before the  rendition of the order, and which could have been presented as a defense to the  application for the order.  The order itself is conclusive evidence of its  regularity and validity in all collateral proceedings, except in cases where  the tax or special assessments were paid prior to the sale or the property  was exempt from  general taxes or was not subject to special assessment.    (Source: P.A. 88-455; 89-342, eff. 1-1-96.)
35 ILCS 200/22-80
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 22-80.         Order of court setting aside tax deed; payments to holder  of deed.(a) Any order of court vacating an order directing the county clerk to  issue a tax deed based upon a finding that the property was not subject to  taxation or special assessment, or that the taxes or special assessments had  been paid prior to the sale of the property, or that the tax sale was otherwise  void, shall declare the tax sale to be a sale in error pursuant to Section  21-310 of this Act.  The order shall direct the county  collector to refund to the tax deed grantee or his or her successors and  assigns (or, if a tax deed has not yet issued, the holder of the certificate)  the following amounts:(1) all taxes and special assessments purchased,     paid, or redeemed by the tax purchaser or his or her assignee, or by the tax deed grantee or his or her successors and assigns, whether before or after entry of the order for tax deed, with interest at the rate of 1% per month from the date each amount was paid until the date of payment pursuant to this Section;(2) all costs paid and posted to the judgment record     and not included in paragraph (1) of this subsection (a); and(3) court reporter fees for the hearing on the     application for tax deed and transcript thereof, cost of certification of tax deed order, cost of issuance of tax deed, and cost of recording of tax deed.(b) Except in those cases described in subsection (a) of this Section, and  unless the court on motion of the tax deed petitioner extends the redemption  period to a date not later than 3 years from the date of sale, any order of  court finding that an order directing the county clerk to issue a tax deed  should be vacated shall direct the party who successfully contested the entry  of the order to pay to the tax deed grantee or his or her successors and  assigns  (or, if a tax deed has not yet issued, the holder of the certificate)  within 90 days after the date of the finding:(1) the amount necessary to redeem the property from     the sale as of the last day of the period of redemption, except that, if the sale is a scavenger sale pursuant to Section 21-260 of this Act, the redemption amount shall not include an amount equal to all delinquent taxes on such property which taxes were delinquent at the time of sale; and(2) amounts in satisfaction of municipal liens paid     by the tax purchaser or his or her assignee, and the amounts specified in paragraphs (1) and (3) of subsection (a) of this Section, to the extent the amounts are not included in paragraph (1) of this subsection (b).If the payment is not made within the 90-day period, the petition to vacate  the order directing the county clerk to issue a tax deed shall be denied with  prejudice, and the order directing the county clerk to issue a tax deed shall  remain in full force and effect.  No final order vacating any order directing  the county clerk to issue a tax deed shall be entered pursuant to this  subsection (b) until the payment has been made.    (Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/22-85
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 22-85.     Failure to timely take out and record deed; deed is void.       Unless the holder of the certificate purchased at any tax sale under this Code  takes out the deed in the time provided by law, and records the same within one  year from and after the time for redemption expires, the certificate or deed,  and the sale on which it is based, shall, after the expiration of the one year  period, be absolutely void with no right to reimbursement.  If the holder of  the certificate is prevented from obtaining a deed by injunction or order of  any court, or by the refusal or inability of any court to act upon the  application for a tax deed, or by the refusal of the clerk to execute the same  deed, the time he or she is so prevented shall be excluded from computation of  the one year period.  Certificates of purchase and deeds executed by the clerk  shall recite the qualifications required in this Section.    (Source: P.A. 87-669; 88-455.)
35 ILCS 200/22-90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 7 - Tax Collection

Sec. 22-90.     Recording of certificate of purchase by municipality.     If  any city, village or incorporated town, interested in the collection of any  special tax or assessment, acquires a certificate of purchase at a tax sale,  it is not required to take out a deed, but may preserve its lien under the  certificate of purchase, beyond the period of redemption, by recording the  certificate of purchase or evidence thereof within 1 year from the expiration  of the period of redemption or extended period of redemption, in the office of  the recorder of the county in which the property is situated, or by presenting  the certificate for registration in the manner provided by law, to the  registrar of titles in the case of property registered under the Registered  Titles (Torrens) Act.  The recorded certificate of purchase or the evidence  thereof shall contain language in substantially the following form:    STATE OF ....))SSCOUNTY OF ...)The following described property was sold to the (here place name of city,  village, or incorporated town), at a public sale for the nonpayment of special  taxes or assessments in the above stated county, on (insert date), to-wit: (here place property description).  The sale  was for the delinquent  special tax or assessment (here place the special assessment warrant number and  installment).  Unless payment or settlement is made at the office of (here  place proper city, village or incorporated town officer), the municipality for  which the above lien or liens were created may at any time after expiration of  the period of redemption, sell and assign the certificate of purchase.  Either  the municipality or its assignee at any time after expiration of the period of  redemption may file a complaint to foreclose or bring an action for the amount  of the special tax or assessment due.Dated (insert date).    ...........................    (Proper Officer)      (Source: P.A. 90-655, eff. 7-30-98; 91-357, eff. 7-29-99.)