35 ILCS 516/425
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 9 - Tax Certificates Of Title And Procedures

Sec. 425.     Order of court setting aside tax certificate of title; payments  to holder  of certificate of title.(a) Any order of court vacating an order directing the Secretary of State to  issue a tax certificate of title based upon a finding that the mobile home was  not subject to  taxation, or that the taxes had  been paid prior to the sale of the mobile home, or that the tax sale was otherwise  void, shall declare the tax sale to be a sale in error pursuant to Section  255 of this Act.  The order shall direct the county  collector to refund to the tax certificate of title grantee or his or her successors and  assigns (or, if a tax certificate of title has not yet issued, the holder of the certificate of  purchase) the following amounts:(1) all taxes purchased, paid, or redeemed by the tax     purchaser or his or her assignee, or by the tax certificate of title grantee or his or her successors and assigns, whether before or after entry of the order for tax certificate of title, 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 certificate of title and transcript thereof, cost of certification of tax certificate of title order, cost of issuance of tax certificate of title, and cost of transferring certificate of title to the tax purchaser.(b) Except in those cases described in subsection (a) of this Section, and  unless the court on motion of the tax certificate of title 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 Secretary of State to issue a tax  certificate of title  should be vacated shall direct the party who successfully contested the entry  of the order to pay to the tax certificate of title grantee or his or her successors and  assigns  (or, if a tax certificate of title 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 mobile home     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 200 of this Act, the redemption amount shall not include an amount equal to all delinquent taxes on such mobile home 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 Secretary of State to issue a tax certificate of title  shall be denied  with  prejudice, and the order directing the Secretary of State to issue a tax  certificate of title  shall  remain in full force and effect.  No final order vacating any order directing  the Secretary of State to issue a tax certificate of title shall be entered pursuant to this  subsection (b) until the payment has been made.    (Source: P.A. 92-807, eff. 1-1-03.)