35 ILCS 516/325
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 7 - Redemption Procedures And Notice Requirements

Sec. 325.     Redemption under protest.     Any person redeeming under this  Section at a time subsequent to the filing of a petition under Section 390 or  360, who desires to preserve his or her right to defend against the petition  for a tax certificate of title, shall accompany the deposit for redemption with  a writing substantially in the following form:    Redemption Under Protest    Tax Deed Case No. ............................................    Vol. No. .....................................................    Mobile Home Vehicle Identification No.(or other unique description).............................    Original Amount of Tax $......................................    Amount Deposited for Redemption $.............................    Name of Petitioner............................................    Tax Year Included in Judgment.................................    Date of Sale..................................................    Expiration Date of the Period of Redemption...................    To the county clerk of ........ County:This redemption is made under protest for the following reasons: (here  set forth and specify the grounds relied upon for the objection)    Name of party redeeming.......................................    Address.......................................................Any grounds for the objection not specified at the time of the redemption  under protest shall not be considered by the court.  The specified grounds  for the objections shall be limited to those defenses as would provide  sufficient basis to deny entry of an order for issuance of a tax certificate of  title.  Nothing in this Section shall be construed to authorize or revive any  objection to the tax sale or underlying taxes which was estopped by entry  of the order for sale as set forth in Section 420.The person protesting shall present to the county clerk 3 copies of the  written protest signed by himself or herself.  The clerk shall write or  stamp the date of receipt upon the copies and sign them.  He or she shall  retain one of the copies, another he or she shall deliver to the person making  the redemption, who shall file the copy with the clerk of the court in which  the tax certificate of title petition is pending, and the third he or she shall  forward to the petitioner named therein.The county clerk shall enter the redemption as provided in Section 165  and shall note the redemption under protest.  The redemption money so deposited  shall not be distributed to the holder of the certificate of purchase but shall  be retained by the county clerk pending disposition of the petition filed under  Section 390.Redemption under protest constitutes the appearance of the person protesting  in the proceedings under Sections 390 through 412 and that person shall  present a defense to the petition for tax certificate of title at the time  which the court directs.  Failure to appear and defend shall constitute a  waiver of the protest and the court shall order the redemption money  distributed to the holder of the certificate of purchase upon surrender of that  certificate and shall dismiss the proceedings.When the party redeeming appears and presents a defense, the court shall hear  and determine the matter.  If the defense is not sustained, the court shall  order the protest stricken and direct the county clerk to distribute the  redemption money upon surrender of the certificate of purchase and shall order  the party redeeming to pay the petitioner reasonable expenses, actually  incurred, including the cost of withheld redemption money, together with a  reasonable attorney's fee.  Upon a finding sustaining the protest in whole or  in  part, the court may declare the sale to be a sale in error under Section 255  or Section 405, and shall direct the county clerk to return all or part of  the redemption money or deposit to the party redeeming.    (Source: P.A. 92-807, eff. 1-1-03.)