2023 Illinois Compiled Statutes › Chapter 35 - REVENUE › 35 ILCS 200/ - Property Tax Code. › Title 7 - Tax Collection

(35 ILCS 200/Tit. 7 heading)
TITLE 7.  
		TAX COLLECTION
(35 ILCS 200/Art. 19 heading)
Article 19.  
		Tax Collection Officials
(35 ILCS 200/19-5)
Sec. 19-5. 
		Township collector's bond and oath. 
		Each township collector,
before entering upon the duties of office, shall execute a bond, with surety or
sureties to be approved by the supervisor and the township clerk. The bond
shall be given for a sum equal to 160% of the largest amount of taxes collected
by that officer or predecessor in office in any one year during the preceding 5
years if individuals act as sureties, or equal to 110% of such largest amount
if the security is given by a surety company authorized to do business in this
state, estimated by the supervisor and township clerk, that will be  in his or
her custody or control at any one time. Signatures to such bond, signed with a
mark, shall be witnessed, but in no other case shall witness be required. The
bond shall be substantially in the following form:
We A. B. of the .... of .... in the County of .... in the State of Illinois,
as township collector, and C. D. and E. F. of that county and State,
as securities, are obligated to the People of the State of Illinois, in the
penal sum of $.... for the payment of which, we obligate ourselves, our
heirs, executors and administrators, successors and assigns.  Signed on
(insert date).
The condition of the foregoing bond is such, that if the above obligated
A. B. performs all the duties required to be performed as collector of the
taxes for the year (insert year) in the township of .... in the
county of ...., Illinois, in the time and manner prescribed by law, and when he
or she shall be succeeded in office, shall surrender and deliver over to his or
her successor in office all books, papers and moneys pertaining to the office,
except as hereinafter provided, then the foregoing bond to be void; otherwise
to remain in full force.
It is expressly understood and intended that the obligation of the above
named sureties shall not extend to any loss sustained by the insolvency,
failure or closing of any bank or trust company organized and operating
either under the laws of the State of Illinois or the United States wherein the
collector has placed the funds in his or her custody or control, or any part
thereof.
A. B. ....(Signature)
C. D. ....(Signature)
E. F. ....(Signature)
He or she shall also take and subscribe an oath, to be endorsed on the back
of the bond, substantially as follows:
I do solemnly swear that I will support the constitution of the United
States, and the constitution of the State of Illinois, and that I will
faithfully discharge the duties of the office of township collector, according
to the best of my ability.
(Source: P.A. 91-357, eff. 7-29-99.)
(35 ILCS 200/19-10)
Sec. 19-10. 
		Filing of bond. 
		The township supervisor shall, within six
business days after approval of the township collector's bond, file the bond,
with the approval endorsed thereon, in the office of the county recorder, who
shall record the bond, including the oath, in a book for that purpose. When
recorded, the oath and bond shall be filed by the county recorder in the office
of the county clerk. A bond, when so filed for record, shall be a lien against
the property of the township collector until he or she has complied with the
conditions thereof.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/19-15)
Sec. 19-15. 
		Township collector's warrant. 
		The county clerk, upon request by
any collector, shall attach a warrant, under his or her signature and the seal
of office, to any list furnished by the collector to his or her deputy.  The
warrant shall be in the same form as in the original  collector's list or book,
except that the amount collected by the deputy shall be paid to the collector,
who shall pay it to the proper officer or persons.
(Source: P.A. 84-550; 88-455.)
(35 ILCS 200/19-20)
Sec. 19-20. 
		Township collector; vacancy. 
		If any township collector refuses
to serve, is prevented from completing his or her duties, or the office becomes
vacant for any reason, the township board of trustees shall forthwith appoint a
collector for the remainder of the year, who shall give the same security, be
subject to the same penalties, and have the same power and compensation as the
township collector that he or she replaces. The county collector shall
forthwith be notified of the appointment. The appointment shall not relieve the
former township collector or his or her sureties from any liability incurred.
The person resigning shall not be reappointed to complete the collections in
any township in the county.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/19-23)
Sec. 19-23. 
		Township collector fees. 
		Collectors in cities or
incorporated towns, in counties of
the first and second classes, shall receive such fees as may be
prescribed by the common council or board of trustees of their
respective cities or incorporated towns, not exceeding in any case 2% of the
amount collected by them.
(Source: P.A. 89-233, eff. 1-1-96.)
(35 ILCS 200/19-25)
Sec. 19-25. 
		Extension of collection time after appointment of new collector. 
		In case of an appointment under Section 19-20, the chairman of the county
board, or the supervisor of the township, may extend the time for the
collection of taxes for a period not exceeding 20 days.  The county collector
shall be notified of the extension, but the extension shall not affect the date
on which taxes become delinquent.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/19-30)
Sec. 19-30. 
		Record keeping after appointment of new collector. 
		The appointed
township collector shall keep an account of all collections made by the former
collector, so far as he or she can determine. When anyone presents a receipt
for taxes paid to the former collector, the appointed collector shall note in
the collector's book to whom and when paid.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/19-35)
Sec. 19-35. 
		County collectors. 
		The treasurers of all counties shall be
ex-officio county collectors of their counties.
(Source: P.A. 76-2516; 88-455.)
(35 ILCS 200/19-40)
Sec. 19-40. 
		County collector's bond and oath. 
		Each county collector as soon
as elected and qualified and before entering upon the duties of office as
collector, in addition to the bond as treasurer, shall furnish a bond in such
penalty and with such security as the county board considers sufficient.  In
counties with 3,000,000 or more inhabitants, the bond shall be in a penal sum
of not less  than $1,500,000.  The signatures to the bond, signed by a mark,
shall be witnessed, but in no other case shall witness be required.  The bond
shall be substantially in the following form:
Know All Men by These Presents, that we, A. B. collector, and C. D. and
E. F. securities, all of the county of .... and State of Illinois, are held
and firmly bound unto the People of the State of Illinois, in the penal sum
of .... dollars, for the payment of which, well and truly to be made, we
bind ourselves, each of us, our heirs, executors and administrators,
successors and assigns, firmly by these presents.
Signed and sealed on (insert date).
The condition of the foregoing bond is such that if the above bound A.B.
performs all the duties required to be performed as collector
of the taxes in the county of ...., in the State of Illinois, in the time
and manner prescribed by law, and when succeeded in office,
shall surrender and deliver to his or her successor in office, all books,
papers and moneys appertaining to the office, except as hereinafter provided,
then the foregoing bond to be void; otherwise to remain in full force.
It is expressly understood and intended that the obligation of the above
named sureties shall not extend to any loss sustained by the insolvency,
failure or closing of any bank or trust company organized and operating
either under the laws of the State of Illinois, or the United States
wherein the collector has placed the funds in his or her custody or
control, or any part thereof.
A. B. ....(SEAL)
C. D. ....(SEAL)
E. F. ....(SEAL)
He or she shall also take and subscribe an oath, to be endorsed on the back
of the bond substantially as follows:
I do solemnly swear that I will support the Constitution of the State of
Illinois, and that I will faithfully discharge the duties of the office of
county collector according to the best of my ability.
(Source: P.A. 91-357, eff. 7-29-99.)
(35 ILCS 200/19-45)
Sec. 19-45. 
		Approval of bond. 
		The county collector's bond shall be approved
by the county board and recorded on the board's records. The county clerk shall
attach his or her certificate to the bond, under the seal of the office,
showing that it has been duly approved and recorded. The bond, when approved
and recorded, shall, from that time until 2 years after the expiration of the
term of office of the collector for or during which the bond is furnished, be a
lien against the property of the collector, situated in the county of which
such collector is the collector, until he or she has complied with the
conditions thereof.
The chairman of the county board, a circuit judge residing in the county
and the county clerk also may approve the bond of the county collector, and the
bond, when so approved, shall be subject to the same provisions as if approved
by the county board.
(Source: P.A. 87-1189; 88-455.)
(35 ILCS 200/19-50)
Sec. 19-50. 
		Filing of county collector's bond. 
		Tax books or lists shall not
be placed in the hands of the county collector until the bond has been approved
and recorded as required by Section 19-45. Nothing in this Section shall be
construed as relieving the securities of a collector from liabilities incurred
under a bond not approved and recorded as required by Section 19-45.
(Source: P.A. 87-1189; 88-455.)
(35 ILCS 200/19-55)
Sec. 19-55. 
		Sureties on collector's bonds. 
		No chairman of the county board,
clerk of the circuit court, county clerk, sheriff, deputy sheriff or coroner
shall be permitted to be a surety on the bond of a county, township or deputy
collector or county treasurer.
(Source: Laws 1965, p. 631; P.A. 88-455.)
(35 ILCS 200/19-60)
Sec. 19-60. 
		Bond as security for taxes collected. 
		The bond of every county
or township collector shall be held to be security for the payment by the
collector to the county treasurer and the taxing districts and proper
authorities, of all taxes, special assessments which are collected or received
on their behalf, and of all penalties which are recovered against him.
(Source: P.A. 90-655, eff. 7-30-98.)
(35 ILCS 200/19-65)
Sec. 19-65. 
		Release of sureties - New bond. 
		A surety on any bond may ask to
be released from any further liability at any time after the execution of that
bond, if the surety has reason to believe that the officer named in the bond
will fail to comply with the conditions thereof.  To be released, the surety
shall file with the county clerk a notice in writing, verified under oath,
setting forth the facts in the case; whereupon the clerk with whom the notice
is filed, shall notify the officer to give  additional security, equal to the
security about to be released by the county board.  The notice may be served by
the clerk, or by any person appointed by the board or clerk. If the officer so
notified does not appear and give additional security within 2 days after
notification, the county board may remove him or her from office. The presiding
officer of the county board, with the advice and consent of the county board,
shall appoint some person to fill the vacancy occasioned by the removal, who
shall execute bond, qualify and perform the duties required.
(Source: P.A. 78-1128; 88-455.)
(35 ILCS 200/19-70)
Sec. 19-70. 
		Improper use of funds by collector. 
		If a surety on any
collector's bond is satisfied that the collector is making improper use of the
funds collected by him or her, or has absconded, or is about to abscond,
whereby the surety may become liable to pay any sum of money, the surety may
obtain a court order against the goods and chattels of the collector just as he
or she would be authorized to do if the collector was personally indebted to
the surety. The money collected on that property shall be paid to the appointed
county collector for distribution to those taxing districts entitled to the
proceeds.
(Source: P.A. 83-346; 88-455.)
(35 ILCS 200/19-75)
Sec. 19-75. 
		Appointment of deputies; Bond. 
		Collectors
may appoint deputies by an instrument in writing, duly
signed, and may also revoke any such appointment at their pleasure and may
require bonds or other securities from the deputies, to secure
themselves. Each deputy shall have the same authority as the collector to
collect the taxes levied or assessed within the portion of the taxing
district assigned to him or her. Each collector shall be responsible to
the taxing districts and taxpayers for all moneys collected and for all actions
by any deputy while acting as a deputy, and for any omission of duty. Any bond
or security taken from a deputy by a collector, under this Section, shall be
available to the  collector, his or her representatives and securities, to
indemnify them for any loss or damage arising from any act of the deputy.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/19-80)
Sec. 19-80. 
		Death of county collector. 
		Upon the death of any county
collector during the time the tax books are in his or her hands, and before the
time for making settlements, the county clerk shall take charge of the tax
books. The clerk shall appoint one or more competent persons to examine the tax
books. The appointed persons shall ascertain the amount remaining uncollected,
and make out an abstract of the same, except that if there is only a small
portion of the taxes collected at the time of the death of the collector, the
amount actually collected shall be ascertained, and the same books used in
completing the collections.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/Art. 20 heading)
Article 20.  
		Tax Collection Process
(35 ILCS 200/Art. 20 Div. 1 heading)
Division 1.  
		Billing procedures
(35 ILCS 200/20-5)
Sec. 20-5. Mailing or e-mailing tax bill to owner.
(a) Every township collector, and every
county collector in cases where there is no township collector, upon receiving
the tax book or books, shall prepare tax bills showing each installment of
property taxes assessed, which shall be filled out in accordance with Section
20-40. A copy of the bill shall be mailed by the collector, at least 30 days
prior to the date upon which unpaid taxes become delinquent, to the owner of
the property taxed or to the person in whose name the property is taxed.
(b) The collector may send the bill via e-mail as provided in subsection (b) of Section 20-20.  However, no bill shall be sent to a property owner or taxpayer via e-mail unless that owner or taxpayer shall have first made such a request to the collector in writing.
(Source: P.A. 98-628, eff. 1-1-15.)
(35 ILCS 200/20-10)
Sec. 20-10. 
		Mailing to mortgage lender. 
		When the copy of the tax bill is
mailed by the collector to the owner or person at or in care of the address of
a mortgage lender, the mortgage lender, within 15 days of receiving the copy,
shall furnish and mail an additional copy of the bill to each mortgagor of the
property at his or her last known address as shown on the records of the
mortgage lender. However, if the property referred to in the copy is situated
in a county which uses the estimated or accelerated billing methods, only an
additional copy of the bill for the final installment of taxes due with respect
to the real property shall be furnished and mailed by the mortgage lender to
the mortgagor.  A copy may be used by the collector in receipting for the tax
paid, and a copy or record shall be retained by the collector.
(Source: P.A. 86-957; 87-818; 88-455.)
(35 ILCS 200/20-12)
Sec. 20-12. 
		Duplicate copies of tax bills. 
		The collector, upon approval
by
the county board, shall assess a fee of up to $5
for each duplicate tax bill provided to any mortgage lender as defined in
Section 1-90 who is not the property
owner of record.
All amounts collected under this Section shall be deposited into the
Tax Sale Automation Fund established in Section 21-245 of this Code.
(Source: P.A. 91-551, eff. 8-14-99.)
(35 ILCS 200/20-15)
Sec. 20-15. Information on bill or separate statement. There shall be
printed on each bill, or on a separate slip which shall be mailed with the
bill:
(a) a statement itemizing the rate at which taxes     have been extended for each of the taxing districts in the county in whose district the property is located, and in those counties utilizing electronic data processing equipment the dollar amount of tax due from the person assessed allocable to each of those taxing districts, including a separate statement of the dollar amount of tax due which is allocable to a tax levied under the Illinois Local Library Act or to any other tax levied by a municipality or township for public library purposes,
(b) a separate statement for each of the taxing     districts of the dollar amount of tax due which is allocable to a tax levied under the Illinois Pension Code or to any other tax levied by a municipality or township for public pension or retirement purposes,
(b-5) a list of each tax increment financing (TIF)     district in which the property is located and the dollar amount of tax due that is allocable to the TIF district,
(c) the total tax rate,
(d) the total amount of tax due, and
(e) the amount by which the total tax and the tax     allocable to each taxing district differs from the taxpayer's last prior tax bill.
The county treasurer shall ensure that only those taxing districts in
which a parcel of property is located shall be listed on the bill for that
property.
In all counties the statement shall also provide:
(1) the property index number or other suitable     description,
(2) the assessment of the property,
(3)  the statutory amount of each homestead exemption     applied to the property,
(4)  the assessed value of the property after     application of all homestead exemptions,
(5) the equalization factors imposed by the county     and by the Department, and
(6) the equalized assessment resulting from the     application of the equalization factors to the basic assessment.
In all counties which do not classify property for purposes of taxation, for
property on which a single family residence is situated the statement shall
also include a statement to reflect the fair cash value determined for the
property. In all counties which classify property for purposes of taxation in
accordance with Section 4 of Article IX of the Illinois Constitution, for
parcels of residential property in the lowest assessment classification the
statement shall also include a statement to reflect the fair cash value
determined for the property.
In all counties, the statement must include information that certain
taxpayers may be eligible for tax exemptions, abatements, and other assistance programs and that, for more information, taxpayers should consult with the office of their township or county assessor and with the Illinois Department of Revenue.
In counties which use the estimated or accelerated billing methods, these
statements shall only be provided with the final installment of taxes due. The
provisions of this Section create a mandatory statutory duty.  They are not
merely directory or discretionary. The failure or neglect of the collector to
mail the bill, or the failure of the taxpayer to receive the bill, shall not
affect the validity of any tax, or the liability for the payment of any tax.
(Source: P.A. 100-621, eff. 7-20-18; 101-134, eff. 7-26-19.)
(35 ILCS 200/20-20)
Sec. 20-20. Changes in address for mailing tax bill.
(a) To insure that a person
requesting a change of the address to which a property tax bill is sent has a
legal interest in the property or authority to act on behalf of the owner of
the property, the county collector in every county with less than 3,000,000
inhabitants or less shall establish and enforce a procedure for requiring
identification or certification of the identity of taxpayers who request a
change in the address to which their tax bill is mailed. No change of address
shall be implemented unless the person requesting the change is the owner of
the property, a trustee or a person holding the power of attorney from the
owner or trustee of the property. However, if a property owner conveys a permanent change of address in writing to the United States Postal Service, then, on or after the effective date of that change of address, the county collector may mail a property tax bill to the property owner at his or her new address regardless of whether or not the owner notifies the collector of the address change.
(b) As an alternative to  mailing a copy of the bill, the collector may send the tax bill via e-mail at the request of the taxpayer, subject to the provisions of subsection (b) of Section 20-5 of this Act.  If the taxpayer makes such a request, then the taxpayer shall notify the collector of any change in his or her e-mail address as soon as possible after the address is changed.
(Source: P.A. 97-1084, eff. 8-24-12; 98-628, eff. 1-1-15.)
(35 ILCS 200/Art. 20 Div. 2 heading)
Division 2.  
		Payment and handling of funds
(35 ILCS 200/20-25)
Sec. 20-25. Forms of payment.
(a) Taxes levied by taxing districts may be
satisfied by payment in legal money of the United States, cashier's check,
certified check, post office money order, bank money order issued by a national
or state bank that is insured by the Federal Deposit Insurance Corporation, or
by a personal or corporate check drawn on such a bank, to the respective
collection officers who are entitled by law to receive the tax payments or by
credit card in accordance with the Local Governmental Acceptance of Credit
Cards Act. A
county collector may refuse to accept a personal or corporate check within 45 days before a
tax sale or at any time if a previous payment by the same payer was returned by a bank for any reason.
(b) Beginning on January 1, 2012, subject to compliance with all applicable purchasing requirements, a county with a population of
more than 3,000,000 is required to accept payment by credit card for each installment of property taxes; provided that all service charges or fees, as determined by the county, associated with the processing or accepting of a credit card payment by the county shall be paid by the taxpayer. If a taxpayer elects to make a property tax payment by credit card and a service charge or fee is imposed, the payment of that service charge or fee shall be deemed voluntary by the taxpayer and shall not be refundable.  Nothing in this subsection requires a county with a population of more than 3,000,000 to accept payment by credit card for the payment on any installment of taxes that is delinquent under Section 21-10, 21-25, or 21-30 of the Property Tax Code or for the purposes of any tax sale or scavenger sale under Division 3.5, 4, or 5 of Article 21 of the Property Tax Code.
A county that accepts payment of property taxes by credit card in accordance with the terms of this subsection shall not incur liability for or associated with the collection of a property tax payment by credit card.  The public hearing requirement of subsection (a) of Section 20 of the Local Governmental Acceptance of Credit Cards Act shall not apply to this subsection.  This subsection is a limitation under subsection (i) of Section
6 of Article VII of the Illinois Constitution on the concurrent
exercise by home rule units of powers and functions exercised
by the State.
(Source: P.A. 96-1248, eff. 7-23-10; 96-1250, eff. 7-23-10; 97-333, eff. 8-12-11.)
(35 ILCS 200/20-27)
Sec. 20-27. Reimbursement of tax proceeds for annexed property.  Notwithstanding any other provision of law, beginning in taxable year 2010, if property is annexed to a municipality under Section 7-1-13 of the Illinois Municipal Code at any time during the taxable year, any taxpayer who  is liable for paying property taxes on the property during the taxable year may apply to the municipality for a refund of the amount of property taxes (i)  paid by the taxpayer, (ii) distributed to the municipality, and (ii) attributable to the annexed property for the portion of the taxable year during which the property was not included in the municipality.  The municipality shall refund those amounts to the taxpayer within 60 days after the application is received.
A home rule unit may not regulate the collection or distribution of tax proceeds in a manner inconsistent with this Section.  This
subsection is a limitation under subsection (i) of Section 6 of Article VII of
the Illinois Constitution on the concurrent exercise by home rule units of
powers and functions exercised by the State.
(Source: P.A. 96-1351, eff. 7-28-10.)
(35 ILCS 200/20-30)
Sec. 20-30. 
		Designation of depository for township collector. 
		When
requested by the township collector, the township board of trustees or, where
the powers and duties of that board have been succeeded to by some other
governing body, then that governing body, shall designate one or more banks or
savings and loan associations in which the funds received by the township
collector, by virtue of the office, may be deposited. Once a bank or savings
and loan association has been designated it shall continue as a designated
depository until 10 days after a new depository is designated and qualified
under this Section. When a new depository is designated, the township board of
trustees or other governing body shall notify the sureties of the township
collector of that fact, in writing, at least 5 days before the transfer of
funds. The township collector is discharged from responsibility for all funds
deposited in the bank or savings and loan association while those funds are so
deposited.
No bank or savings and loan association shall receive public funds under this
Section, unless it has complied with the requirements of Section 6 of the
Public Funds Investment Act.
(Source: P.A. 83-541; 88-455.)
(35 ILCS 200/20-35)
Sec. 20-35. 
		Investments by county collector. 
		The county collector shall, as
provided in Section 2 of the Public Funds Investment Act, invest and reinvest
the proceeds of the lesser of any taxes paid under protest or funds withheld
from distribution and held in a Protest Fund, as provided in Section 23-20.
The investments shall be obligations of the United States Government maturing
not more than 91 days after the date of purchase, or savings accounts,
including certificates of deposit, investment certificates or time deposit open
accounts, in banks or savings and loan associations insured by the United
States or other federal agency. Investments made in obligations of the United
States Government shall be at then existing market price and in any event not
to exceed par plus accrued interest.  The cost price of the obligations and all
savings accounts in banks or savings and loan associations
shall be considered as cash in the custody of the county collector.  All
earnings accruing on any Protest Fund investment or bank or savings
and loan association savings account in excess of those amounts paid as
interest on moneys refunded to taxpayers shall be credited to and paid into
the county corporate fund, except as provided in Section 23-20.
No bank or savings and loan association shall receive public funds under this
Section unless it has complied with Section 6 of the Public Funds Investment
Act.
After the effective date of this amendatory Act of 1997, no additional
funds
shall be deposited into a Protest Fund, other than interest on investments of
funds that were deposited into a Protest Fund prior to this amendatory Act of
1997.
(Source: P.A. 90-556, eff. 12-12-97.)
(35 ILCS 200/20-40)
Sec. 20-40. 
		Record of tax payments. 
		When any person pays the taxes charged
on any property, the collector shall enter the payment in his or her book,
specifying by whom paid (if other than the assessee and if so requested), the
amount paid, what year paid for, and the property and value thereof on which
the same was paid, according to its description in the collector's books, and
in case the tax was paid under protest, also that the tax was so paid.  The
entry and any receipt, if given, shall bear the genuine or facsimile signature
or printed name of the collector or deputy receiving the payment. Evidence of
payment shall consist of the taxpayer's cancelled check or money order and the
receipt, where they exist, together with the entry in the collector's books.
The collector or deputy shall be required to issue a receipt to a taxpayer only
if (a) the taxpayer makes a payment in cash, or (b) the taxpayer requests a
receipt as evidence of payment.  If a taxpayer requests a receipt, the
collector or deputy shall mail the receipt to the taxpayer. The collector shall
enter, opposite each property, the name and post office address of the person
paying the tax if that person is other than the assessee and has requested a
receipt specifying by whom the tax was paid.
(Source: P.A. 82-1028; 88-455.)
(35 ILCS 200/20-45)
Sec. 20-45. 
		Receipts. 
		On the application of any person to pay any tax or
delinquent special assessment, previously filed with the county collector, upon
any property, the county collector shall make out to the person a receipt in
which shall be noted all taxes and assessments upon the property returned to
the collector and not previously paid.
(Source: Laws 1967, p. 1977; P.A. 88-455.)
(35 ILCS 200/20-50)
Sec. 20-50. 
		Payment to taxing districts by township collectors; intermediate settlements.
(a) Township collectors shall, every 30 days, when required to do so by
the proper authorities of incorporated towns, cities, villages, and road  and
school districts for which any tax is collected, render to those authorities a
statement of the amount of each kind of tax collected for the entity and the
amount paid under protest.  At the same time, subject to Sections 3.1-35-60
through 3.1-35-80 of the Illinois Municipal Code, the collectors shall pay over
to the authorities the amount of all taxes shown to be collected, other than
those paid under protest. The payments shall be made as directed in the warrant
attached to the collector's books.
(b) Township collectors shall, every 30 days, render a similar account of
county taxes, to the county collector, and at the same time, the collectors
shall pay over the amount collected to the county collector.
(c) Each township collector shall make final settlement for all taxes
charged in the tax books at or before the time fixed in Section 20-55. In
making the settlements, the collectors shall be entitled to credit for the
amount uncollected on the tax books as determined by the settlement with the
county collector.
(d) The officer to whom any moneys are paid under this Section shall deliver
to the collector duplicate receipts for those payments.
(Source: P.A. 91-357, eff. 7-29-99.)
(35 ILCS 200/20-55)
Sec. 20-55. 
		Final settlements by township collectors. 
		Township collectors
shall return the tax books and make final settlement for the amount of taxes
placed in their hands for collection, within 60 days after receiving the tax
books, except the county collector may first notify, in writing, the several
township collectors upon what day, within 20 days after the expiration of 60
days from the day the tax books are received by the township collector, that
they shall appear at his or her office to make final settlement.  Township
collectors in townships organized under the provisions of Article 15 of the
Township Code shall make a partial settlement with the
county collector of all taxes collected at the expiration of 60 days from the
day the tax books are received by the township collectors, but shall retain the
tax books until on or before the first day of September at which time they
shall make final settlement for the amount of taxes placed in their hands for
collection together with the amount of interest and penalties which may have
accrued thereon, which interest and penalties the township collector shall
collect, and return the tax books to the county collector. In the 10 years
following the completion of a general reassessment of property in any county
with 3,000,000 or more inhabitants, made under an order of the Department, the
return and settlement shall be made on or before the twenty-first day after the
day specified by the county clerk for the delivery of the books for the
collection of taxes to the collectors, but the county collector may first
notify in writing the several township collectors upon what day within 20 days
after the 21 day period they shall appear at his or her office to make final
settlement.
(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
(35 ILCS 200/20-60)
Sec. 20-60. 
		Statement of taxes collected by township collector. 
		At the time
of making return to the county collector, each township collector shall make
out and deliver to the county collector a detailed statement, in writing, of
the amount of taxes paid under protest and the amount of taxes he or she has
been unable to collect on property, the same as in the tax books delivered to
him or her by the county clerk, and shall show the property index number, or
the number of the page of the tax book and the number of the line of the page
to identify the item that appears to be delinquent.  When no taxes have been
paid on any one page on the collector's book, the page footings of the taxes on
such page may be copied into the statement. It is not necessary to give in the
statement the description of the delinquent property, nor the names of the
owners. The township collector shall add up the delinquent taxes in the
statement, and make a summary thereof, setting forth the aggregate amount of
tax and the total delinquent, in the same manner as in his or her warrant, and
shall make oath that the statement is true and correct. At the time of making
the final settlement the township collectors shall pay over to the county
collector all taxes paid to them under protest.
(Source: P.A. 83-121; 88-455.)
(35 ILCS 200/20-65)
Sec. 20-65. 
		Affidavit of collections. 
		Each township collector, at the time
of returning the tax books to the county collector, shall make affidavit, to be
entered upon the book and subscribed by the collector, that the taxes charged
against each property remain due and unpaid at the date of making the affidavit
in each case where there does not appear in the proper column the amount of
taxes as having been paid to the collector, and the date of payment and the
name of any person as having paid the same; which affidavit shall be prima
facie evidence of the facts therein stated.
(Source: P.A. 83-121; 88-455.)
(35 ILCS 200/20-70)
Sec. 20-70. 
		Credit for collections; township collector. 
		Upon the filing of
the tax book, the county collector shall allow the township collector credit
for the amount of taxes therein stated to be unpaid, and shall credit the same
to the funds for which the tax was charged. When the county collector makes
settlement with the county board, those statements shall be sufficient voucher
to entitle him or her to credit for the amount therein stated, less such
amount, if any, that may have been collected by him or her.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/20-75)
Sec. 20-75. 
		Satisfaction piece for township collector. 
		Upon the final
settlement of the amount of taxes directed to be collected by any collector, in
any township, the county collector shall, if requested, give to the township
collector, or any of his or her sureties, a satisfaction piece in writing. The
satisfaction piece may be recorded in the recorder's office, and when so
recorded shall operate as a discharge of the sureties and of the lien upon the
property of the collector, except as to all suits commenced upon the bond
within 3 years after the recording of the satisfaction piece.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/20-80)
Sec. 20-80. 
		Failure of township collector to make final settlement. 
		If the
township collector fails to appear and make final settlement, or pay over the
amount in his or her hands, when required in this Code, the county collector
shall forthwith cause the bond of the collector to be put in suit, and recovery
may be had thereon for the sum due, for all taxes and special assessments, plus
25% thereon as damages, with costs of suit.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/Art. 20 Div. 3 heading)
Division 3.  
		Procedures for county collectors
(35 ILCS 200/20-85)
Sec. 20-85. 
		Powers and duties of county collectors. 
		County collectors shall
have the same powers and may proceed in the same manner, for the collection of
any tax on property, as township collectors. If in any township the office of
township collector is or becomes vacant, and the vacancy is not filled on or
before the first day of May next following the vacancy, the county clerk shall
deliver all the collectors' books to the county collector of the county, having
annexed to each book a warrant under the signature and official seal of the
county clerk, commanding the county collector to collect from the persons named
in the books the sum of taxes charged opposite their names, except as otherwise
provided in Section 21-375. The county collector shall then collect and pay
over all taxes, assessments and other charges shown in the books, and do all
acts required by law as if the taxes, assessments and other charges had been
duly returned delinquent by a township collector. The collectors' books so
delivered to the county collector shall, for all purposes, in all subsequent
proceedings, be used in the same manner and have the same force and effect as
if the books were delivered to the township collectors, and returned by them,
as provided by law. In the 10 years next following the completion of a general
reassessment of property in any county with 3,000,000 or more inhabitants, made
under order of the Department, if for any reason the books have not been
delivered to the township collector within 5 days after the day specified by
the county clerk for that delivery, the county clerk shall deliver the books to
the county collector, and all provisions of this Section shall apply. When any
injunction restraining the collection of taxes is dissolved after the tax books
are returned to the county collector, the taxes or the portion thereof upon
which the injunction has been dissolved, shall be paid to the county collector,
who shall proceed as though collection of the taxes had never been enjoined.
(Source: P.A. 84-550; 88-455.)
(35 ILCS 200/20-90)
Sec. 20-90. 
		Tax proceeds of taxing districts; escrow accounts. 
		The county
collector shall deposit any amount of the tax proceeds of any taxing district,
in accordance with the  authorization of that district, directly into a
designated escrow account established by the district to repay specific bonded,
note, lease or installment contract indebtedness. The ordinance or resolution
of the taxing district authorizing that disposition shall, within 10 days after
adoption by the governing authority of the taxing district, be delivered to the
county collector or county collectors in which the taxing district is situated.
(Source: P.A. 84-676; 88-455.)
(35 ILCS 200/20-95)
Sec. 20-95. 
		Continuation of county collector's powers after settlement. 
		The
power and duty to collect any tax due and unpaid shall continue in and devolve
upon the county collector and his or her successors in office, after his or her
return and final settlement, until the tax is paid. The warrant attached to the
collector's book shall continue in force and confer authority upon the
collector to whom the warrant was issued, and upon his or her successors in
office, to collect any tax due and uncollected thereon, although the books have
been returned, or the tax carried forward into any other book.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/20-100)
Sec. 20-100. 
		
		Collection of delinquent special assessments; counties of
3,000,000 or more. In counties with 3,000,000 or more inhabitants, when any
special assessment made by any city, incorporated town or village, under its
charter, or by any corporate authorities, commissioners or persons, pursuant to
law, remains unpaid in whole or in part, return thereof shall be made to the
county collector on or before the first day of August next after it became
payable, in the same manner as returns are made for delinquent property tax.
The subsequent advertisement, judgment and sale of property on account of
delinquent special assessments, as provided below, shall be considered
supplemental to but also a part of the sale of delinquent general taxes of the
year in which the judgment and sale on account of delinquent special
assessments is ordered. The penalties provided by law shall attach to both
general taxes and special assessments in the same manner as if there were only
one judgment and order of sale.
In cases where application for judgment and order of sale for special
assessments, special taxes, or installments thereof, and interest, may be made
under Section 21-155, notwithstanding that the special assessments, special
taxes, or installments, and interest, have not been returned as delinquent to
the county collector on or before the first day of August in the year in which
application is made, and notwithstanding that the assessments, taxes,
installments and interest, were not marked on the general tax books of the
county collector on or before the tenth day of March of the same year, or
within 15 days after the county collector received the general tax books in
that year, the advertisement, judgment and order of sale for delinquent special
assessments, special taxes, or installments thereof, and interest, need not be
subsequent to or regarded as supplemental to or as a part of the sale on
account of delinquent general taxes of the year in which such separate
advertisement, judgment and order of sale on account of delinquent special
assessments, special taxes, or installments thereof, and interest, is had.
However, the penalties provided by law shall attach to the special assessments,
special taxes, or installments thereof, and interest, in the same manner as if
there were only one judgment and order of sale. County collectors shall
collect, account for, and pay over the special assessments, special taxes, or
installments to the authorities or persons having authority to receive them, in
the same manner as they are required to collect, account for, and pay over
taxes.
Upon return of delinquent special assessments to the county collector, he or
she may transfer the amounts stated on the returns to the tax books, setting
down opposite the respective properties, in proper columns, the amounts
assessed against each property.
(Source: P.A. 76-2254; 88-455.)
(35 ILCS 200/20-105)
Sec. 20-105. 
		
		Demand for payment of special assessment when general tax
is paid; counties of 3,000,000 or more.  In any county with 3,000,000 or more
inhabitants, when any special assessment is returned to the county collector on
a property on which the general taxes have been paid to the township collector,
or on which any special assessment which has been withdrawn at any previous
sale or sales is returned to the county collector, and the general taxes on the
property have been paid, the county collector shall demand payment of the
special assessment, or shall mail a demand notice to the owner, if the
place of residence is known. The certificate of a collector that a demand was
made or notice given shall be evidence thereof.
(Source: P.A. 76-2254; 88-455.)
(35 ILCS 200/20-110)
Sec. 20-110. 
		Prior year's taxes to be added to current taxes. 
		The amount due
for general taxes on property previously forfeited to the State or otherwise
remaining unpaid prior to the issuance of the collector's warrant, shall,
except as otherwise provided in Section 18-250, be added to the tax of the
current year; and the amount thereof shall be charged to the county collector
with the amount of taxes for the current year. The amount so charged shall be
placed on the tax books, and, except as otherwise provided in Section 21-375,
shall be collected and paid over in like manner as other taxes. The county
collector is authorized to advertise and sell the property in the manner
required by this Code, as if said property had never been forfeited to the
State. The county, city, village, incorporated town or school district may, by
their agent attend the sale for taxes and buy the property and acquire the same
rights that individuals now have under the law, and acquire, hold, sell and
dispose of title thereto, the same as and in the same manner as individuals may
do under the laws of this State, in case of sale for taxes. The additions and
sales shall be continued from year to year until the taxes on the property are
paid, by sale or otherwise.
(Source: Laws 1943, vol. 1, p. 1080; P.A. 88-455.)
(35 ILCS 200/20-115)
Sec. 20-115. Report of taxes collected; credits. The county collector shall,
on the first of every month, report to the county clerk, in writing, which may be transmitted electronically, the amount
of county tax received during the preceding month. The county collector shall
keep the account as collector of taxes separate from the account as county
treasurer. He or she shall credit the account as collector with the amount of
his or her monthly reports to the county clerk, and with the amount of
bankruptcies, removals, errors, forfeitures, and other credits allowed him or
her on settlement with the county board. As county treasurer, he or she shall
charge himself or herself with the amount shown in his or her monthly
report to the county clerk and such other amounts as may be received as county
treasurer. The county board may examine the account and vouchers at any time,
by committee or otherwise.
(Source: P.A. 94-412, eff. 8-2-05.)
(35 ILCS 200/20-120)
Sec. 20-120. Accounts for collector and treasurer. Each county clerk and county collector shall
keep, in written or electronic format, an account stating the amount
of county tax to be collected, and the county tax received by him or her
from sales and redemptions of forfeited property, and any other county funds
that shall come into the collector's hands.  All persons paying money into the county treasury, for all
purposes except the county taxes, must deposit it with the treasurer. The treasurer shall give duplicate
receipts to the person paying, one to be
						
retained by the person paying and the other filed in the county treasurer's office.
(Source: P.A. 94-412, eff. 8-2-05.)
(35 ILCS 200/20-125)
Sec. 20-125. 
		Statement of taxes collected. 
		On or before July 10, after
settlement has been made with the township collectors and on or before October
10, the county collector shall make a sworn statement, showing the total
amounts of each kind of tax received by him or her from township collectors,
the total amount of each that he or she collected and the total amount of taxes
paid under protest for which the court has not fixed the correct amount.  The
statement shall be filed in the office of the county clerk. However, in the 10
years following the completion of a general reassessment of property in any
county with 3,000,000 or more inhabitants, made under an order of the
Department, that statement shall be made within 30 days after the date upon
which property taxes or any installment thereof become delinquent.
The clerk shall immediately, on receipt of the statement, certify to the
proper authorities, the amount for which the collector is required to settle
with each of them.
The county collector shall annually, during the month of December, submit to
the Department an annual report showing the amount of taxes collected, the
amount protested, and the amount of taxes delinquent.
(Source: P.A. 83-121; 88-455.)
(35 ILCS 200/20-130)
Sec. 20-130. 
		
		Distribution of taxes in counties of less than 3,000,000;
return of erroneous distribution.
(a) All
distributions of taxes collected and interest earned thereon by a county on
behalf of taxing districts must be made by the county treasurer, in counties
with less than 3,000,000 inhabitants, within 30 days after the due date and at
30 days intervals thereafter, unless the amount to be distributed is less than
$5.  The county treasurer shall distribute the taxes collected at the next
30-day interval if the taxes collected are $5 or more.  If the tax collections
for a taxing district are less than $5 for 3 consecutive 30-day intervals, the
county treasurer shall automatically distribute the taxes collected to the unit
of local government on the third 30-day interval.  The county treasurer shall
determine the manner in which all distributions under this Section are to be
made.  The manner of distribution may include, but is not limited to, check or
electronic funds transfer.
(b) Notwithstanding any other law to the contrary, if a county makes an
erroneous distribution of taxes collected and interest earned thereon, upon
majority
vote of the governing board of the taxing district that received the
erroneous distribution, the taxing district shall return the funds to the
county treasurer.
(Source: P.A. 91-378, eff. 7-30-99.)
(35 ILCS 200/20-135)
Sec. 20-135. 
		
		Interest on amount collected in counties of less than
3,000,000.  All taxing districts have a vested interest in interest earned by
the county collector on all collected but undistributed taxes due the taxing
district.  The county collector shall maintain an account into which all tax
payments shall be deposited when they are available for investment, and from
which all interest distribution shall be made in accordance with the provisions
of this Section.  Taxes collected in counties with a population of less than
3,000,000 shall be invested in accordance with the provisions of Section 1 of
the Public Funds Deposit Act. All interest earned on this account shall be
disbursed in accordance with the provisions of Section 20-130 to each district
which is entitled to receive the interest in the same proportionate ratio that
district shared in the distribution of principal taxes to all units of local
government.
On or before January 31st of each year the county collector shall file with
the Office of the County Clerk and with each taxing district which received
interest during the last year, a report identifying each of the receiving
taxing districts with the interest amounts paid to each for the entire
preceding year.
(Source: P.A. 84-1454; 88-455.)
(35 ILCS 200/20-140)
Sec. 20-140. 
		Payment due date for county collector. 
		Subject to the
provisions of the Public Funds Statement Publication Act and Sections 3.1-35-60
through 3.1-35-80 of the Illinois Municipal Code, the county collector in
counties with 3,000,000 or more inhabitants, shall on the first day of June and
the first day of every month thereafter pay over to the other proper
authorities or persons the amounts in his or her possession and payable to them
as taxes and not previously paid over. In counties with less than 3,000,000
inhabitants, the county collector shall (i) pay over to the other proper
authorities or persons, as provided in Section 20-130, the amounts in the
collector's hands and payable to them as taxes and (ii) together with the final
payment, pay over to the other proper authorities or persons the amounts in
the collector's hands and payable to them as interest and not previously paid
over.  The county treasurer shall determine the manner in which all payments
required by a county collector under this Section are to be made.  The manner
of payment may include, but is not limited to, check or electronic funds
transfer.  Taxes collected in counties with less than 3,000,000 inhabitants
and
not distributed shall be invested in accordance with Section 1 of the Public
Funds Deposit Act.
(Source: P.A. 91-378, eff. 7-30-99.)
(35 ILCS 200/20-145)
Sec. 20-145. 
		Penalty for failure to make a timely distribution. 
		Any county
collector who wilfully fails to pay over the amount of taxes due and payable at
the time or times required by Section 20-140, shall be subject to a penalty at
the rate of 0.1% per day on the amount unpaid, from the time the
amount becomes due and payable until it is paid. The sureties on the official
bond of the collector shall be liable for the payment of the penalty. The
penalty may be recovered in a civil action against the collector and his or her
sureties, in the name of the People of the State of Illinois, in any court of
competent jurisdiction. The amount of the penalty, when recovered, shall be
paid (i) in counties with less than 3,000,000 inhabitants, to the proper
authorities for whom the tax was collected and (ii) in counties with 3,000,000
or more  inhabitants, into the county treasury.
(Source: P.A. 87-1119; 88-455; incorporates 88-45; 88-670, eff. 12-2-94.)
(35 ILCS 200/20-150)
Sec. 20-150. 
		Payment on demand; collections on delinquent property. 
		The
county collector shall report and distribute the amount of taxes and special
assessments collected on delinquent property and due to taxing districts, at
least once every 10 days, when demanded by the proper authorities.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/20-155)
Sec. 20-155. 
		Failure to report and pay; suit on collector's bond. 
		If any
county collector fails to make the reports and payments required by this Code,
for 5 days after the time specified for that purpose, or after demand made
under Section 20-150, suit may be brought on the collector's
bond. Taxing districts or persons aggrieved, may prosecute suit against any
collector or other officer collecting or receiving funds for their use, by suit
upon the bond, in the name of the People of the State of Illinois, for their
use, in the circuit court.
(Source: P.A. 91-357, eff. 7-29-99.)
(35 ILCS 200/20-160)
Sec. 20-160. Office may be declared vacant. If any county collector
fails to account and pay over as required in Sections 20-140 and
20-150, the office may be declared vacant by the circuit court of the judicial circuit in which the county seat is located and
in which suit is brought on his or her official bond. If such a suit is brought in the circuit court and, based on preliminary evidence, the court determines that it is necessary that a temporary county collector be appointed, then the county board may, subject to  the consent of the court, appoint an interim county collector to serve for the duration of the suit.
(Source: P.A. 95-582, eff. 8-31-07.)
(35 ILCS 200/Art. 20 Div. 4 heading)
Division 4.  
		Errors and adjustments
(35 ILCS 200/20-165)
Sec. 20-165. List of errors and inability to collect. On or before the third
Monday in December, annually, the county collector shall make out and file with
the county clerk a detailed list of errors in assessment of property and errors
in footing of tax books, giving in each case a description of the property, the
valuation and amount of each tax and special assessment, and cause of error.
 County
collectors, in cases of removals and bankruptcies of taxpayers, may give the
same cause for the inability to collect as sworn to by the township collectors,
stating in their return that such was the statement made by the township
collector, and that the tax still remains uncollected.
(Source: P.A. 94-412, eff. 8-2-05.)
(35 ILCS 200/20-170)
Sec. 20-170. 
		Double payment. 
		When taxes on a property have been paid more
than once for the same year, by different claimants, the county collector shall
report to the county clerk all surplus taxes so received, together with the
names of the claimants. Certified copies of the report, or the county clerk's
record thereof, shall be prima facie evidence in all courts of the payment of
tax on the property therein described for the year or years mentioned. The
township collectors shall report to the county collector taxes paid more than
once, by different claimants for the same year, and the county collector shall
report to the county clerk.
(Source: P.A. 76-2254; 88-455.)
(35 ILCS 200/20-175)
Sec. 20-175. Refund for erroneous assessments or overpayments.
(a) In counties other than Cook County, if any
property is twice assessed for the same year, or assessed before it becomes
taxable, and the erroneously assessed taxes have been paid either at sale or
otherwise, or have been overpaid by the same claimant or by different
claimants, the County Collector, upon being satisfied of the facts in the case,
shall refund the taxes to the proper claimant.  When the County Collector is
unable to determine the proper claimant,  the circuit court, on petition of the
person paying the taxes, or his or her agent, and being satisfied of the facts
in the case, shall direct the county collector to refund the taxes and deduct
the amount thereof, pro rata, from the moneys due to taxing bodies which
received the taxes erroneously paid, or their legal successors.  Pleadings
in connection with the petition provided for in this Section shall conform
to that prescribed in the Civil Practice Law. Appeals may be taken from the
judgment of the circuit court, either by the county collector or by the
petitioner, as in other civil cases.  A claim for refund shall not be allowed
unless a petition is filed within 5 years from the date the right to a refund
arose.  If a certificate of error results in the allowance of a homestead
exemption not previously allowed, the county collector shall pay the taxpayer
interest on the amount of taxes paid that are attributable to the amount of the
additional allowance, at the rate of 6% per year.  To cover the cost of
interest, the county collector shall proportionately reduce the distribution of
taxes collected for each taxing district in which the property is situated. Any sum of money payable under this subsection which remains unclaimed for 3 years after the amount was payable shall be presumed to be abandoned and subject to disposition under the Revised Uniform Unclaimed Property Act.
(a-1) In Cook County, if any property is twice assessed for the same year, or assessed before it becomes taxable, and the erroneously assessed taxes have been paid either at sale or otherwise, or have been overpaid by the same claimant or by different claimants, the Cook County Treasurer, upon being satisfied of the facts in the case, shall refund the taxes to the proper claimant.  When the Cook County Treasurer is unable to determine the proper claimant, the circuit court, on petition of the person paying the taxes, or his or her agent, and being satisfied of the facts in the case, shall direct the Cook County Treasurer to refund the taxes plus costs of suit and deduct the amount thereof, pro rata, from the moneys due to taxing bodies which received the taxes erroneously paid, or their legal successors.  Pleadings in connection with the petition provided for in this Section shall conform to that prescribed in the Civil Practice Law.  Appeals may be taken from the judgment of the circuit court, either by the Cook County Treasurer or by the petitioner, as in other civil cases.  A claim for refund shall not be allowed unless a petition is filed within 20 years from the date the right to a refund arose.  The total amount of taxes and interest refunded for claims under this subsection for which the right to a refund arose prior to January 1, 2009 shall not exceed $5,000,000 per year.  If the payment of a claim for a refund would cause the aggregate total of taxes and interest for all claims to exceed $5,000,000 in any year, the refund shall be paid in the next succeeding year. If a certificate of error results in the allowance of a homestead exemption not previously allowed, the Cook County Treasurer shall pay the taxpayer interest on the amount of taxes paid that are attributable to the amount of the additional allowance, at the rate of 6% per year.  To cover the cost of interest, the Cook County Treasurer shall proportionately reduce the distribution of taxes collected for each taxing district in which the property is situated.  Any sum of money payable under this subsection which remains unclaimed for 3 years after the amount was payable shall be presumed to be abandoned and subject to disposition under the Revised Uniform Unclaimed Property Act.
(b)  Notwithstanding any other provision of law, in Cook County a claim for refund under this Section is also allowed if the application therefor is filed between September 1, 2011 and September 1, 2012 and the right to a refund arose more than 5 years prior to the date the application is filed but not earlier than January 1, 2000.  The Cook County Treasurer, upon being satisfied of the facts in the case, shall refund the taxes to the proper claimant and shall proportionately reduce the distribution of taxes collected for each taxing district in which the property is situated.  Refunds under this subsection shall be paid in the order in which the claims are received.  The Cook County Treasurer shall not accept a claim for refund under this subsection before September 1, 2011. For the purposes of this subsection, the Cook County Treasurer shall accept a claim for refund by mail or in person.  In no event shall a refund be paid under this subsection if the issuance of that refund would cause the aggregate total of taxes and interest refunded for all claims under this subsection to exceed $350,000.  The Cook County Treasurer shall notify the public of the provisions of this subsection on the Treasurer's website.  A home rule unit may not regulate claims for refunds  in a
manner that is inconsistent with this Act.  This Section is a limitation of
home
rule powers under subsection (i) of Section 6 of Article VII of the Illinois
Constitution.
(Source: P.A. 103-148, eff. 6-30-23.)
(35 ILCS 200/20-178)
Sec.  20-178. Certificate of error; refund; interest. When the county
collector
makes any refunds
due on certificates of error issued under Sections 14-15 through 14-25
that have been either
certified or adjudicated, the county collector shall pay the taxpayer interest
on the amount of the refund
at the rate of 0.5% per month.
No interest shall be due under this Section for any time prior to 60 days
after
the effective date of
this amendatory Act of the 91st General Assembly. For certificates of error
issued prior to
the
effective date of this amendatory
Act of the 91st General Assembly, the county collector shall
pay the taxpayer interest from 60 days after the effective date of this
amendatory Act of the 91st General Assembly
until the date the refund is
paid. For certificates of error issued on or after the effective date of this
amendatory Act of the 91st General Assembly,
interest shall be paid from 60
days after the certificate of error is issued by the chief county assessment
officer to the
date the refund is made.
To cover the cost of interest, the county collector shall proportionately
reduce the distribution of
taxes collected for each taxing district in which the property is situated.
This Section shall not apply to any certificate of error granting a homestead
exemption under
Section 15-170, 15-172,
15-175, 15-176, or 15-177.
(Source: P.A. 95-644, eff. 10-12-07.)
(35 ILCS 200/20-180)
Sec. 20-180. 
		
		Uncollectible delinquent real estate taxes and special
assessments.  In cases where general taxes levied on real property have been
delinquent for a period of 20 years, the taxes shall be presumed to
be
uncollectible. In those cases, the County Clerk and the County Collector shall
enter upon the tax records in their respective offices where those taxes appear
the word "Uncollectible", and shall adjust the books and records of their
respective offices as provided in this Code. In cases where any installments of
special assessments or special taxes levied on real property have been
delinquent for a period of 30 years, the installments shall be presumed to be
uncollectible. In those cases, the Collector of the municipality which levied
the special assessment or special tax and the County Clerk and the County
Collector shall enter upon the tax records in their respective offices where
those assessments or taxes appear the word "Uncollectible" and shall adjust the
books and records of their respective offices.  When taxes have been designated
"uncollectible" under this Section, the municipality may use any money it holds
for payment of the special assessments or special taxes for improvements
similar to the projects for which the moneys were collected, and for the
purchase of real or personal property, in connection with those improvements.
(Source: P.A. 92-201, eff. 1-1-02.)
(35 ILCS 200/20-185)
Sec. 20-185. 
		Bonds secured by uncollectible revenue. 
		When bonds issued by a
municipality are secured either by ad valorem tax levies or by specific
revenues other than ad valorem tax levies and the payment of the tax or
specific revenue has been delinquent for a period of 30 years the taxes or
revenue shall be presumed to be uncollectable and in those cases, the municipal
treasurer shall enter upon the appropriate bond issue records where the bonds
appear the words "CANCELLED - Revenue Uncollectable", and shall adjust the
books and records accordingly.
When bonds have been designated as specified above the municipality may use
any money it holds for the payment of those bonds for any general corporate
purpose.
(Source: P.A. 81-692; 88-455.)
(35 ILCS 200/20-190)
Sec. 20-190. 
		
		Statute of limitation for collection of delinquent real
estate taxes and special assessments.
(a) If a taxpayer owes arrearages of taxes for a reason other than
administrative
error, actions for the collection of any
delinquent general tax, or the enforcement or foreclosure of the tax lien shall
be commenced within 20 years after the tax became delinquent, and
not
thereafter. After 20 years the tax lien shall be discharged and
released.
Actions for the collection of any delinquent installments of special
assessments or special taxes, or the enforcement or foreclosure of the
special assessment lien shall be commenced within 30 years after the
installments became delinquent. After 30 years the lien for the installments
shall be discharged and released.
(b) If a taxpayer owes arrearages of taxes due to an administrative error,
the
county
may not bill, collect, claim a lien for, or sell the arrearages of taxes for
tax
years earlier than the 2 most
recent tax years, including the current tax
year.
(c) For purposes of this Section, "administrative error"
includes but is not limited
to
failure to include an extension for a taxing district on the tax bill, an error
in the
calculations of tax rates or extensions or any other mathematical error by the
county clerk, or a defective coding
by the county, but
 does not include a
failure by the county to send a tax bill to the taxpayer, the failure by the
taxpayer to notify the assessor of a change in the tax-exempt status of
property, or any error concerning the assessment of the property.
(Source: P.A. 92-201, eff. 1-1-02.)
(35 ILCS 200/20-195)
Sec. 20-195. 
		Omitted property. 
		The provisions of Sections 20-180 through
20-190 do not apply to taxes which have been levied as provided in Section
16-135.
(Source: P.A. 77-2747; 88-455.)
(35 ILCS 200/20-200)
Sec. 20-200. 
		Application to pending actions. 
		The provisions of Sections
20-180 through 20-190 do not apply to any actions now pending in court or
instituted within the time limitations of Section 20-190 for the collection of
taxes or special assessments.
(Source: P.A. 78-245; 88-455.)
(35 ILCS 200/20-205)
Sec. 20-205. 
		Unpaid suspense tax fund. 
		The amount of all general taxes
appearing upon the tax records of the counties of the State against which the
limitations in Sections 20-180 through 20-190 have run shall be transferred by
the collector or clerk of each county to a special account in the office of the
collector or clerk to be designated "Unpaid Suspense Tax Fund" and for all
accounting or other purposes the amount appearing on the books of the collector
or clerk shall not be given any value or held as having any value for any
purpose.
(Source: P.A. 78-245; 88-455.)
(35 ILCS 200/20-210)
Sec. 20-210. Taxes payable in installments; payment under specification. Except as otherwise provided in Section 21-30, current taxes shall be payable
in 2 equal installments.  The collector, when requested by the party paying the
taxes, shall receive and receipt for the taxes in installments. The collector shall
 receive taxes on part of any property charged with taxes when
a
particular specification of the part is furnished.  If the tax on the remainder
of the property remains unpaid, the collector shall enter that specification in
his or her return, so that the part on which the tax remains unpaid may be
clearly known.  The tax may be paid on an undivided share of property.  In that
case, the collector shall designate on his or her record upon whose undivided
share the tax has been paid.
(Source: P.A. 95-948, eff. 1-1-09.)
(35 ILCS 200/20-215)
Sec. 20-215. 
		Application of tax payments. 
		In the payment of any installment
of real property taxes, the collector shall first apply the payments to
interest (including interest added upon forfeiture to real property taxes) and
costs. After the payment of interest and costs the payments shall be applied
upon the total tax.
(Source: P.A. 87-17; 88-455.)
(35 ILCS 200/20-220)
Sec. 20-220. 
		
		Certificate of illegal tax collections on pollution control
facilities. Within 15 days after the receipt of a request by a taxing
district, the collector shall issue a certificate (hereinafter referred to as
the "Certificate") to the governing body or corporate authorities of the taxing
district setting forth (i) the aggregate amount of all taxes collected on
extensions upon pollution control facilities, as defined in Section 11-10, by
and distributed to the taxing district prior to the date of the issuance of the
Certificate, if those taxes have been held illegal by the final order of a
court, or any board, body or entity having jurisdiction, because the pollution
control facilities within the taxing district were incorrectly assessed or
valued, based upon the method of valuation under Section 11-15, at the time
taxes levied by or on behalf of the taxing district were extended (hereinafter
referred to as the "illegal taxes"), (ii) the aggregate amount of the illegal
taxes required to be deducted from the taxes of the taxing district during the
same calendar year as, and during the 2 full calendar years immediately
following, the date of the issuance of the Certificate (hereinafter referred to
as the "taxes to be deducted"), and (iii) the aggregate amount of the illegal
taxes deducted during the same calendar year as, and during the 2 full calendar
years immediately  preceding, the date of the issuance of the Certificate
(hereinafter referred to as the "deducted taxes").
(Source: P.A. 87-17; 88-455.)
(35 ILCS 200/20-225)
Sec. 20-225. 
		
		Bonds for reimbursement of illegal tax collections on
pollution control facilities.  When a taxing district, prior to January 1,
1988, issued its full faith and credit bonds for reimbursement of illegal tax
collections on pollution control facilities, as set out in this Section, it may
issue additional bonds for purposes of refunding those bonds, whether in
advance of or at maturity or prior redemption, and whether by exchange, payment
or establishment of an irrevocable escrow.  The principal amount of the
refunding bonds may exceed the principal amount of the bonds being refunded.
The full faith and credit bonds, hereinafter referred to as the "Bonds", may
have been issued by the taxing district whenever and as often as the current
aggregate amount of the taxes to be deducted and the deducted taxes set forth
in the Certificate equaled or exceeded $10,000, for the purpose of (i) reducing
the amount of the taxes to be deducted by depositing proceeds of the Bonds with
the collector, (ii) reimbursing its treasury for all or a portion of the
deducted taxes for which no Bonds were previously issued, (iii) paying the
expenses of issuing the Bonds, (iv) paying interest on the Bonds, or (v) any
combination thereof. Any Certificate issued not more than 6 months prior to the
issuance of the Bonds shall be conclusive evidence of all the facts set forth
therein and any error or inaccuracy therein or any failure of future events to
conform to the Certificate shall not affect the validity of the Bonds in any
manner.
The Bonds issued under this Section shall not count as indebtedness, or act
as a limitation on the amount of indebtedness permitted to be issued by any
taxing district, under the provisions of any law regarding limitations on
indebtedness. The Bonds shall bear interest at a rate or rates authorized by
the Bond Authorization Act, shall mature within 20 years after the
date of the issuance thereof and shall be sold at a price of not less than
par plus accrued interest to the date of delivery of the Bonds. The
denomination of the Bonds and the manner of sale shall be determined by the
taxing district.
In order to authorize and issue the Bonds, the governing body or corporate
authorities of the taxing district shall adopt an ordinance or resolution
fixing the amount of Bonds, the date thereof, the maturities thereof, the
rate or rates of interest thereof, the place or places of payment, the manner
of execution and the denomination or denominations thereof and providing
for the levy and collection of a direct annual tax upon all the taxable
property in the taxing district sufficient to pay the principal and interest
on the Bonds to maturity. Notwithstanding the provisions of any other law
to the contrary, the ordinance or resolution shall not be required to be
published and shall be effective immediately upon passage and approval.
Upon the filing in the office of the county clerk of each county in which
any portion of the taxing district is located of a certified copy of the
ordinance or resolution, each county clerk shall extend the tax therefor
in addition to and in excess of all other taxes authorized to be levied by or
on behalf of such taxing district.
This Section is cumulative and constitutes complete authority for the
issuance of the Bonds notwithstanding any other statute or law to the contrary.
This Section does not apply to taxing districts located entirely within a
county with 3,000,000 or more inhabitants.
(Source: P.A. 87-17; 88-455.)
(35 ILCS 200/Art. 20 Div. 5 heading)
Division 5.  
		Settlement of Accounts
(35 ILCS 200/20-230)
Sec. 20-230. 
		Settlement with county board. 
		On the third Monday in December,
annually, for all property taxes, the county board shall settle with and allow
the county collector credit for the allowance to which he or she is legally
entitled. In the 10 years following the completion of a general reassessment of
property in any county with 3,000,000 or more inhabitants, made under an order
of the Department, settlement shall be made at the regular meeting of the
county board held next after the 45th day after all taxes upon property become
delinquent and have begun to bear interest.
(Source: P.A. 83-121; 88-455.)
(35 ILCS 200/20-235)
Sec. 20-235. 
		Credit for forfeited property. 
		If any property is forfeited to
the State for taxes or special assessments, the collector shall be entitled to
a credit in the final settlement, for the amount of the taxes or special
assessments on the forfeited properties.  The county shall allow the amount of
printers' fees expended, and be entitled to the fees, when collected.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/20-240)
Sec. 20-240. 
		Settlement lists to be filed with county clerk. 
		If there is no
session of the county board held at the proper time for settling and adjusting
the accounts of the county collector, the collector shall file the lists with
the county clerk, who shall examine the lists and correct the same, if
necessary, in like manner as the board is required to do. The county clerk
shall make an accurate computation of the value of the property and the amount
of the delinquent tax and special assessments returned, for which the collector
is entitled to credit.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/20-245)
Sec. 20-245. 
		Certification by county clerk. 
		The county clerk shall
immediately certify to the several authorities or persons with whom the county
collector is to make settlement, showing the valuation of property and amount
of taxes and special assessments due thereon allowable to the collector in the
settlement of their several accounts.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/20-250)
Sec. 20-250. 
		Verification of certified amounts. 
		The proper authorities or
persons shall, in their final settlements with the collector, allow him or
her credit for the amount so certified.  However, if those authorities or
persons have reason to believe that the amount stated in the certificate is not
correct, or that the allowance was illegally made, he or they shall return it
for correction. When it appears to be necessary, in the opinion of those
authorities or persons, he or they shall designate and appoint some competent
person to examine the collector's books and settlement. The person so
designated and appointed shall have access to the collector's books and papers,
appertaining to the collector's office or settlement, for the purpose of making
the examination.
(Source: P.A. 76-2254; 88-455.)
(35 ILCS 200/20-255)
Sec. 20-255. 
		County board examination of settlement. 
		In all cases when the
adjustment is made with the county clerk, the county board shall, at the first
session thereafter, examine the settlement. If found correct, the board shall
enter an order to that effect.  However, if any omission or error is found, the
board shall cause it to be corrected, and a correct statement of the facts in
the case forwarded to the proper authorities or persons, who shall correct and
adjust the collector's accounts accordingly.
(Source: P.A. 76-2254; 88-455.)
(35 ILCS 200/20-260)
Sec. 20-260. 
		Failure to obtain judgment; effect on settlement. 
		The failure
of any county collector to obtain judgment shall not prevent him or her from
presenting a statement of credits and making settlement for taxes, and special
assessments in his or her hands, at the time required by this Code. If, from no
fault of the collector, he or she fails to obtain judgment and sale of
delinquent property, or judgment fixing the correct amount of any taxes paid
under protest at the time required by this Code, he or she shall be allowed, in
the settlements, a temporary credit for the amount of taxes and special
assessments in the delinquent list and for the amount of those taxes paid under
protest.  The delinquent taxes and special assessments shall be accounted for
and paid immediately after sale is held. The amount of any taxes paid under
protest shall be distributed as provided for in Section 23-15 and 23-20 and any
refund ordered by the court shall be accounted for and paid in accordance with
the judgment of the court. Protested taxes not so distributed by a county
collector, but withheld for the making of refunds ordered by the court, in any
event, shall be distributed within 3 years from the date the protest was filed
with the collector.
(Source: Laws 1961, p. 2559; P.A. 88-455.)
(35 ILCS 200/Art. 21 heading)
Article 21.  
		Due Dates, Delinquencies,
and Enforcement of Payments
(35 ILCS 200/Art. 21 Div. 1 heading)
Division 1.  
		Due dates and delinquencies
(35 ILCS 200/21-5)
Sec. 21-5. 
		
		Forfeiture tax extension records; counties of 3,000,000 or
more. In counties with 3,000,000 or more inhabitants, the county clerk shall
quadrennially or at regular intervals prescribed by county resolution under
Section 9-220 prepare a set of records to be known as the county clerk's
forfeiture tax extension records, showing in separate columns and items the
legal description of all property which has previously been forfeited for the
non-payment of general taxes, the amount of the forfeited taxes of prior years,
the interest added before forfeiture, the interest added after forfeiture, and
all printers' fees and costs chargeable against each property. The records
shall also show in proper spaces all annual new and additional amounts of
forfeited general taxes, interest added before forfeiture, interest added after
forfeiture, and all printers' fees and costs chargeable against the properties
which become so chargeable during the years following the general
assessment year. The records are to remain at all times at the county
clerk's office for use in preparing estimates of costs of redemption and in
issuing orders upon the county collector to receive amounts necessary for the
redemption of forfeited general taxes. Nothing in this section shall be
construed as abolishing or interfering in any way with the collector's tax
books, the tax judgment, sale, redemption and forfeiture records or any other
records or books provided for in this Code.
(Source: P.A. 86-1481; 88-455.)
(35 ILCS 200/21-10)
Sec. 21-10. 
		Delinquent tax ledger; counties of 3,000,000 or more. 
		In
counties with 3,000,000 or more inhabitants, the county board may by resolution
or ordinance require the County Auditor to prepare a delinquent property tax
ledger system, or adopt such a system already prepared and give custody of the
same to the County Auditor, in which all the delinquent taxes due upon the
various properties in the county shall be listed under the legal description of
each property provided that the resolution or ordinance of the county board in
adopting the system shall provide that a Delinquent Property Tax Ledger shall
be installed and maintained by the County Auditor.  The ledger shall contain
all unpaid general property taxes. The resolution or ordinance shall also
provide that a Property Tax Docket shall be installed and maintained by the
County Clerk.  The docket shall contain and list all court proceedings
which affect the general property taxes levied upon any property. The Property
Tax Docket and the Property Tax Ledger shall be installed by the respective
County Officers within 60 days from the date of the adoption of the ordinance
or resolution by the county board. The ordinance or resolution shall prescribe
the form and manner of maintenance of the system, which system may also include
such other related matters as the ordinance or resolution requires. The
ordinance or resolution may also provide for a similar system for delinquent
special assessments in the office of the County Clerk. Upon the adoption of
such a system by the county board, the County Clerk upon application shall
issue a certificate stating the total amount of general taxes, special
assessment taxes, interest, penalties and costs which are delinquent upon any
property, or if none is delinquent, a statement to that effect. The
certificate as issued by the County Clerk may contain such additional
information as the resolution or ordinance of the county board adopting
such a system requires. That part of the certificate issued by the
County Clerk showing the amount of delinquent general property taxes due
upon any property shall be certified to by the County Auditor
or if none is delinquent, a certification by the County Auditor to that
effect. The county board may provide a fee not to exceed $5 for each
certificate to be paid to the County Clerk and shall provide that a portion
of the fee shall be placed in an indemnity fund in the custody of the
County Treasurer to indemnify any person, municipal corporation,
quasi-municipal or district which may be damaged by reason of any erroneous
certificate.
(Source: P.A. 76-2254; 88-455.)
(35 ILCS 200/21-15)
Sec. 21-15. General tax due dates; default by mortgage lender. Except as otherwise provided in this Section or Section 21-40, all property
upon which the first installment of taxes remains unpaid on the later of (i) June 1 or (ii) the day after the date specified on the real estate tax bill as the first installment due date annually
shall be deemed delinquent and shall bear interest after that date. For property located in a county with fewer than 3,000,000 inhabitants, the unpaid taxes shall bear interest at the rate of
1 1/2% per month or portion thereof.  For property  located in a county with 3,000,000 or more inhabitants, the unpaid taxes shall bear interest at the rate of (i) 1.5% per month, or portion thereof, if the unpaid taxes are for a tax year before 2023 or (ii) 0.75% per month, or portion thereof, if the unpaid taxes are for tax year 2023 or any tax year thereafter. Except as otherwise provided in this
Section or Section 21-40, all property upon which the second installment of
taxes remains due and unpaid on the later of (i) September 1 or (ii) the day after the date specified on the real estate tax bill as the second installment due date, annually, shall be deemed
delinquent and shall bear interest after that date at the same interest rate.
Notwithstanding any other provision of law, in counties with fewer than 3,000,000 inhabitants, if a taxpayer owes an arrearage of taxes due to an administrative error, and if the county collector sends a separate bill for that arrearage as provided in Section 14-41, then any part of the arrearage of taxes that remains unpaid on the day after the due date specified on that tax bill
shall be deemed delinquent and shall bear interest after that date at the rate of
1 1/2% per month or portion thereof. Notwithstanding any other provision of law, in counties with 3,000,000 or more inhabitants, if a taxpayer owes an arrearage of taxes due to an administrative error, and if the county collector sends a separate bill for that arrearage as provided in Section 14-41, then any part of the arrearage of taxes that remains unpaid on the day after the due date specified on that tax bill shall be deemed delinquent and shall bear interest after that date at the rate of (i) 1 1/2% per month, or portion thereof, if the arrearage is for a tax year before tax year 2023 or (ii) 0.75% per month, or portion thereof, if the arrearage is for tax year 2023 or any tax year thereafter. All interest collected shall be paid into the general fund of the county.
Payment received by mail and postmarked on or before the required due date is
not delinquent.
Property not subject to the interest charge in Section 9-260 or Section
9-265 shall also not
be subject to the interest charge imposed by this Section until such time as
the owner of the property receives actual notice of and is billed for the
principal amount of back taxes due and owing.
If an Illinois resident who is a member of the Illinois National Guard
or a reserve component of the armed forces of the United States
and who has
an ownership interest in property taxed under this Act is called to active duty
for deployment outside the continental United States
and
is on active duty on the due date of any installment of taxes due under
this Act, he or she shall not be deemed delinquent in the payment of the
installment and no interest shall accrue or be charged as a penalty on the
installment until 180 days after that member returns from active duty. To be deemed not delinquent in the payment of an installment of taxes and any
interest
on that installment, the reservist or guardsperson must make a reasonable effort to notify the county clerk and the county collector of his or her activation to active duty and must notify the county clerk and the county collector
within 180
days after his or her deactivation and provide verification of the date of his
or her
deactivation. An installment of property taxes on the property of any reservist
or
guardsperson who fails to provide timely notice and verification of
deactivation to the
county clerk is subject to interest and penalties as delinquent taxes under
this Code from
the date of deactivation.
Notwithstanding any other provision of law, when any unpaid taxes become
delinquent under this Section through the fault of the mortgage lender,
(i) the
interest assessed under this Section for delinquent taxes shall be charged
against the mortgage lender and not the mortgagor and (ii) the mortgage
lender shall pay the taxes, redeem the property and take all necessary steps to
remove any liens accruing against the property because of the delinquency.
In the event that more than
one entity meets the definition of mortgage lender with respect to any
mortgage, the interest shall be assessed against the mortgage lender
responsible for servicing the mortgage.  Unpaid taxes shall be deemed
delinquent through the fault of the mortgage lender only if: (a) the
mortgage
lender has received all payments due the mortgage lender for the property being
taxed under the written terms of the mortgage or promissory note secured by
the mortgage, (b) the mortgage lender holds funds in escrow to pay the taxes,
and (c) the funds are sufficient to pay the taxes
after deducting all amounts reasonably anticipated to become due for all hazard
insurance premiums and mortgage insurance premiums and any other assessments to
be paid from the escrow under the terms of the mortgage. For purposes of this
Section, an
amount
is reasonably anticipated to become due if it is payable within 12 months from
the time of determining the sufficiency of funds held in escrow.  Unpaid taxes
shall not be deemed delinquent through the fault of the mortgage lender if the
mortgage lender was directed in writing by the mortgagor not to pay the
property taxes, or
if the failure to pay the taxes when due resulted from inadequate or inaccurate
parcel information provided by the mortgagor, a title or abstract company, or
by the agency or unit of government assessing the tax.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-16)
Sec. 21-16. Property owned by a taxing district; delinquency.  Notwithstanding any other provision of law, in a county with more than 800,000 inhabitants but fewer than 1,000,000 inhabitants, if a lessee is liable for the payment of property taxes extended against property that is owned by a taxing district, and those taxes remain unpaid in whole or in part 60 days after the second installment due date,  then the county treasurer shall promptly notify the taxing district that owns the property of the delinquency in writing. The taxing district shall promptly notify the county supervisor of assessments upon the execution of a new lease or the termination of a lease for property owned by the taxing district. The State's Attorney of the county in which the property is located may bring an action against the lessee in the circuit court in the name of the People of the State of Illinois, and, upon proof of liability, the court shall enter judgment against the lessee in a sum equal to the full amount of delinquent taxes, interest, penalties, and costs. This judgment shall be enforceable against the lessee, or any other parties provided by applicable law, in any manner permitted by law for the collection of a debt or judgment. The proceeds of any judgment under this Section shall be distributed to the taxing districts as otherwise provided in this Code.
(Source: P.A. 101-198, eff. 1-1-20.)
(35 ILCS 200/21-20)
Sec. 21-20. Due dates; accelerated billing in counties of less than
3,000,000. Except as otherwise provided in Section 21-40, in counties with
less than 3,000,000 inhabitants in which the
accelerated method of billing and paying taxes provided for in Section 21-30 is
in effect, the estimated first installment of unpaid taxes shall be deemed
delinquent and shall bear interest after a date not later than June 1 annually
as provided for in the ordinance or resolution of the county board adopting the
accelerated method, at the rate of 1 1/2% per month or portion thereof until
paid or forfeited. The second installment of unpaid taxes shall be deemed
delinquent and shall bear interest after August 1 annually at the same interest
rate until paid or forfeited.  Payment received by mail and postmarked on or
before the required due date is not delinquent.
Notwithstanding any other provision of law, if a taxpayer owes an arrearage of taxes due to an administrative error, and if the county collector sends a separate bill for that arrearage as provided in Section 14-41, then any part of the arrearage of taxes that remains unpaid on the day after the due date specified on that tax bill
shall be deemed delinquent and shall bear interest after that date at the rate of
1 1/2% per month or portion thereof.
If an Illinois resident who is a member of the Illinois National Guard
or a reserve component of the armed forces of the United States and
who has
an ownership interest in property taxed under this Act is called to active duty
for deployment outside the continental United States
and
is on active duty on the due date of any installment of taxes due under
this Act, he or she shall not be deemed delinquent in the payment of the
installment and no interest shall accrue or be charged as a penalty on the
installment until 180 days after that member returns from
active
duty.
To be deemed not delinquent in the payment of an installment of taxes and any
interest
on that installment, the reservist or guardsperson must make a reasonable effort to notify the county clerk and the county collector of his or her activation to active duty and must notify the county clerk and the county collector
within 180
days after his or her deactivation and provide verification of the date of his
or her
deactivation. An installment of property taxes on the property of any reservist
or
guardsperson who fails to provide timely notice and verification of
deactivation to the
county clerk is subject to interest and penalties as delinquent taxes under
this Code from
the date of deactivation.
(Source: P.A. 98-286, eff. 1-1-14.)
(35 ILCS 200/21-25)
Sec. 21-25. Due dates; accelerated billing in counties of 3,000,000 or more.
 Except as hereinafter provided and as provided in Section 21-40, in
counties with 3,000,000 or more inhabitants
in which the accelerated method of billing and paying taxes provided for in
Section 21-30 is in effect, the estimated first installment of unpaid taxes
shall be deemed delinquent and shall bear interest after March 1 and until paid or forfeited at the rate of
(i) 1 1/2% per month  or portion thereof if the unpaid taxes are for a tax year before 2023 or (ii) 0.75% per month, or portion thereof, if the unpaid taxes are for tax year 2023 or any tax year thereafter. For tax year 2010, the estimated first installment of unpaid taxes shall be deemed delinquent and shall bear interest after April 1 at the rate of 1.5% per month or portion thereof until paid or forfeited.  For tax year 2022, the estimated first installment of unpaid taxes shall be deemed delinquent and shall bear interest after April 1, 2023 at the rate of 1.5% per month or portion thereof until paid or forfeited. For all tax years, the second
installment of unpaid taxes shall be deemed delinquent and shall bear interest
after August 1 annually at the same interest rate until paid or forfeited.
Notwithstanding any other provision of law, if a taxpayer owes an arrearage of taxes due to an administrative error, and if the county collector sends a separate bill for that arrearage as provided in Section 14-41, then any part of the arrearage of taxes that remains unpaid on the day after the due date specified on that tax bill
shall be deemed delinquent and shall bear interest after that date at the rate of
(i) 1 1/2% per month, or portion thereof, if the unpaid taxes are for a tax year before 2023 or (ii) 0.75% per month, or portion thereof, if the unpaid taxes are for tax year 2023 or any  tax year thereafter.
If the county board elects by ordinance adopted prior to July 1 of a levy
year to provide for taxes to be paid in 4 installments, each installment for
that levy year and each subsequent year shall be deemed delinquent and shall
begin to bear interest 30 days after the date specified by the ordinance for
mailing bills, at the rate of 1 1/2% per month, or portion thereof, until paid
or forfeited.
If the unpaid taxes are for a tax year before 2023, then interest shall accrue at the rate of 1.5% per month, or portion thereof, until paid or forfeited. If the unpaid taxes are for tax year 2023 or any  tax year thereafter, then interest shall accrue at the rate of 0.75% per month, or portion thereof, until paid or forfeited.
Payment received by mail and postmarked on or before the required due date
is not delinquent.
Taxes levied on homestead property in which a member of the National Guard or
reserves of the armed forces of the United States who was called to active duty
on or after August 1, 1990, and who has an ownership interest, shall not be
deemed delinquent and no interest shall accrue or be charged as a penalty on
such taxes due and payable in 1991 or 1992 until one year after that member
returns to civilian status.
If an Illinois resident who is a member of the Illinois National Guard
or a reserve component of the armed forces of the United States
and who has an ownership interest in property taxed under this Act is
called to
active duty
for deployment outside the continental United States
and
is on active duty on the due date of any installment of taxes due under
this Act, he or she shall not be deemed delinquent in the payment of the
installment and no interest shall accrue or be charged as a penalty on the
installment until 180 days after that member returns to
civilian
status.
To be deemed not delinquent in the payment of an installment of taxes and any
interest
on that installment, the reservist or guardsperson must make a reasonable effort to notify the county clerk and the county collector of his or her activation to active duty and must notify the county clerk and the county collector
within 180
days after his or her deactivation and provide verification of the date of his
or her
deactivation. An installment of property taxes on the property of any reservist
or
guardsperson who fails to provide timely notice and verification of
deactivation to the
county clerk is subject to interest and penalties as delinquent taxes under
this Code from
the date of deactivation.
(Source: P.A. 102-1112, eff. 12-21-22; 103-555, eff. 1-1-24.)
(35 ILCS 200/21-27)
Sec. 21-27. Waiver of interest penalty.
(a) On the recommendation
of the county treasurer, the county board may adopt a resolution under which an
interest penalty for the delinquent payment of taxes for any year that
otherwise would be imposed under Section 21-15, 21-20, or 21-25 shall be waived
in the case of any person who meets all of the following criteria:
(1) The person is determined eligible for a grant     under the Senior Citizens and Persons with Disabilities Property Tax Relief Act with respect to the taxes for that year.
(2) The person requests, in writing, on a form     approved by the county treasurer, a waiver of the interest penalty, and the request is filed with the county treasurer on or before the first day of the month that an installment of taxes is due.
(3) The person pays the installment of taxes due, in     full, on or before the third day of the month that the installment is due.
(4) The county treasurer approves the request for a     waiver.
(b) With respect to property that qualifies as a brownfield site under Section 58.2 of the Environmental Protection Act, the county board, upon the recommendation
of the county treasurer, may adopt a resolution to waive an
interest penalty for the delinquent payment of taxes for any year that
otherwise would be imposed under Section 21-15, 21-20, or 21-25 if all of the following criteria are met:
(1) the property has delinquent taxes and an     outstanding interest penalty and the amount of that interest penalty is so large as to, possibly, result in all of the taxes becoming uncollectible;
(2) the property is part of a redevelopment plan of a     unit of local government and that unit of local government does not oppose the waiver of the interest penalty;
(3) the redevelopment of the property will benefit     the public interest by remediating the brownfield contamination;
(4) the taxpayer delivers to the county treasurer (i)     a written request for a waiver of the interest penalty, on a form approved by the county treasurer, and (ii) a copy of the redevelopment plan for the property;
(5) the taxpayer pays, in full, the amount of up to     the amount of the first 2 installments of taxes due, to be held in escrow pending the approval of the waiver, and enters into an agreement with the county treasurer setting forth a schedule for the payment of any remaining taxes due; and
(6) the county treasurer approves the request for a     waiver.
(c) For the 2019 taxable year (payable in 2020) only, the county board of a county with fewer than 3,000,000 inhabitants may adopt an ordinance or resolution under which some or all of the interest penalty for the delinquent payment of any installment other than the final installment of taxes for the 2019 taxable year that otherwise would be imposed under Section 21-15, 21-20, or 21-25 shall be waived for all taxpayers in the county, for a period of (i) 120 days after the effective date of this amendatory Act of the 101st General Assembly or (ii) 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 200/21-30)
Sec. 21-30. Accelerated billing. Except as provided in this Section, Section 9-260, and Section 21-40, in
counties with
3,000,000 or more inhabitants, by January 31 annually, estimated tax bills
setting out the first installment of property taxes for the preceding year,
payable in that year, shall be prepared and mailed. The first installment of
taxes on the estimated tax bills shall be computed at (i) 50% of the total of each
tax bill for the preceding year for taxes payable on or before December 31, 2009, and (ii) 55% of the total of each tax bill for the preceding year beginning with the first installment payable in 2010.
If, prior to the preparation of the estimated tax bills, a certificate of
error has been either approved by a court on or before November 30 of the
preceding year or certified pursuant to Section 14-15 on or before November 30
of the preceding year, then the first installment of taxes on the estimated tax
bills shall be computed at (i) 50% of the total taxes for the preceding year as
corrected by the certificate of error for taxes payable on or before December 31, 2009, and (ii) 55% of the total taxes for the preceding year, as
corrected by the certificate of error, beginning with the first installment payable in 2010.
By June 30 annually, actual tax bills shall
be prepared and mailed. These bills shall set out total taxes due and the
amount of estimated taxes billed in the first installment, and shall state
the balance of taxes due for that year as represented by the sum derived
from subtracting the amount of the first installment from the total taxes due
for that year.
The county board may provide by ordinance, in counties with 3,000,000 or more
inhabitants, for taxes to be paid in 4 installments.  For the levy year for
which the ordinance is first effective and each subsequent year, estimated tax
bills setting out the first, second, and third installment of taxes for the
preceding year, payable in that year, shall be prepared and mailed not later
than the date specified by ordinance.  Each installment on estimated tax bills
shall be computed at 25% of the total of each tax bill for the preceding year.
By the date specified in the ordinance, actual tax bills shall be prepared and
mailed.  These bills shall set out total taxes due and the amount of estimated
taxes billed in the first, second, and third installments and shall state the
balance of taxes due for that year as represented by the sum derived from
subtracting the amount of the estimated installments from the total taxes due
for that year.
The county board of any county with less than 3,000,000 inhabitants may, by
ordinance or resolution, adopt an accelerated method of tax billing.
The county board may subsequently rescind the ordinance or resolution and
revert to the method otherwise provided for in this Code.
(Source: P.A. 96-490, eff. 8-14-09.)
(35 ILCS 200/21-35)
Sec. 21-35. 
		Estimated billing in overlapping districts. 
		In counties with
less than 3,000,000 inhabitants, when the certified assessed valuations for
that portion of overlapping taxing districts lying in another county for the
preceding year have not been received by the county clerk by March 1, the
county board, upon petition of the county clerk, may by resolution or ordinance
adopted on or prior to April 1 of that year, adopt the estimated property tax
billing system provided for in this Section for taxes for the preceding year.
The resolution or ordinance shall be effective only for the year in which it is
adopted.
When authorized by the county board to use the estimated property tax billing
system, the county clerk shall estimate the assessed valuations for the other
counties in the overlapping taxing districts from which certified assessed
valuations for the preceding year have not been received by March 1.  The
estimated assessed valuations shall, for purposes of computing the first
installment tax billing in the current year, be treated in the same manner as
certified assessed valuations.  Where estimated assessed valuations are used,
the first installment billing shall be prepared and mailed on or before May 1.
The county clerk shall make adjustments in the assessments, based on the
actual certified assessed valuations later received from the other counties,
and such adjustments shall be included in the tax billings for the second
installment.  A county using the estimated billing system shall complete and
mail the adjusted second installment tax billing on or before August 1.
(Source: P.A. 91-357, eff. 7-29-99.)
(35 ILCS 200/21-40)
Sec. 21-40. 
		Ordinance for delayed due date; accrual of interest.
(a) In any county with less than 3,000,000 inhabitants,
the county board may adopt an ordinance under which 50% of each installment
of taxes shall not become delinquent until 60 days after each installment
would otherwise become delinquent under Sections 21-15, 21-20, 21-25 or 21-30.
(b) Beginning with installments of taxes and special assessments payable
in 1994, in any county that has been designated, in whole or in part, as a
disaster area by the President of the United States or the Governor of the
State of Illinois due to a disaster that occurred during the calendar year
in which the taxes are payable or in the preceding calendar year, the county
board may adopt an ordinance or resolution under which interest allowed to be
assessed on special assessments or allowed to be assessed under Sections 21-15,
21-20, and 21-25 on delinquent installments of taxes for real property within
one or more townships (or congressional townships if the assessor's books are
organized by congressional townships) designated by the county board, that have
been affected by the disaster does
not accrue until the court enters the order for sale
of the property.  The ordinance or resolution shall provide that a person may
pay a delinquent installment of taxes or special assessment without
interest being assessed until the
last working day before the court enters the order for sale of the property.
If adopted, the ordinance or resolution must establish a procedure for affected
property owners to make application to a designated county official who
shall determine, according to the guidelines in the ordinance or resolution,
whether the property is substantially damaged or adversely affected and shall
approve damaged or adversely affected property for the delay in accrual of
interest specified in the ordinance or resolution. The designated county
official shall notify the county collector of the parcel
number and the name of the owner of property approved for relief.
(c) (1) The governing authority of any county that has been designated, in
whole or in part, as a disaster area by the President of the United States or
the Governor of the State of Illinois may adopt an ordinance or resolution
modifying the provisions of this Act relating to any specified installment or
installments of real property tax or special assessment on real property that
is situated within the designated disaster area and that is determined, in the
manner provided in the ordinance or resolution, to be substantially damaged or
adversely affected as a result of that disaster.
The ordinance or resolution may:
(A) postpone the date on which any specified     installment or installments of tax due on that real property in the current year becomes or became delinquent under Section 21-15, 21-20, or 21-25;
(B) exempt any specified installment or installments     of tax due on that real property from the interest penalty provided under Section 21-15, 21-20, or 21-25 until the postponed delinquency date established by the ordinance or resolution;
(C) postpone the date on which a special assessment     due on that real property in the current year becomes or became delinquent; and exempt a special assessment due on that real property from any interest penalty until the postponed delinquency date established by the ordinance or resolution; and
(D) order the county collector not to give notice of     application for judgment for sale under Section 21-110 or 21-120 and not to apply for judgment and order of sale under Section 21-150, until after the postponed delinquency date for the final installment of tax or special assessment due on that real property as established in the ordinance or resolution.
(2) The ordinance or resolution shall establish a procedure for owners of
real property situated in the designated disaster area to make application to a
designated county official, who shall determine, within the guidelines
established by the ordinance or resolution, if the property is substantially
damaged or adversely affected and approve the property for relief as specified
in the ordinance or resolution adopted under this subsection (c).  The
designated county official shall notify the county collector of the parcel
number and name of the property owner of property approved for relief.
(3) The ordinance or resolution may also direct the county collector to
give a credit against a special assessment or the extension of the general
corporate levy of the county for
the year following the year in which the disaster is declared to the owner of
property approved for relief in an amount equal to any interest penalty paid by
that owner on any specified installment or installments of tax due on that
property in the year the disaster is declared, if that interest penalty was
paid before the ordinance or resolution was adopted or before the postponed
delinquency dates.
(4) The ordinance or resolution may also direct the county collector to
refund any installment or installments, and any special assessment or
interest penalties thereon, of tax due, in the year the disaster is declared,
on property approved for relief, that have been paid by the holder of a
certificate of purchase for a prior year on that property.
(Source: P.A. 88-455; 88-518; 88-660, eff. 9-16-94; 89-89, eff. 6-30-95.)
(35 ILCS 200/21-45)
Sec. 21-45. Failure to issue tax bill in prior year. In the event no tax
bill was issued as provided in Section 21-30, on any property in any previous
year for any reason, one tax bill shall be prepared and mailed by July 1 of the
year subsequent to the year in which no tax bill was issued, and taxes on that
property for that year only shall bear interest after the first day of August
of that year. In counties with fewer than 3,000,000 inhabitants, interest shall accrue at the rate of 1 1/2% per month or portion thereof until paid or
forfeited. In counties with 3,000,000 or more inhabitants, if the taxes are for a tax year before tax year 2023, then interest shall accrue at the rate of 1.5% per month, or portion thereof, until paid or forfeited. In counties with 3,000,000 or more inhabitants, if the taxes are for the 2023 tax year or any  tax year thereafter, then interest shall accrue at the rate of 0.75% per month, or portion thereof, until paid or forfeited.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-50)
Sec. 21-50. 
		Annexations, disconnection or dissolution - Accelerated billing. 
		In the event any property becomes newly liable for taxes levied by any taxing
district because of an incorporation or annexation of the taxing district or
liability does not exist because of a disconnection of any area of the unit of
local government or school district or the dissolution thereof, each estimated
installment of property taxes provided for in Section 21-30 shall be computed
at 25% of the total of the tax bill for the property for the preceding year.
Taxes for which the property becomes newly liable or for which liability does
not exist for the property because of a disconnection of any area of, or the
dissolution of, any taxing district, shall be added to or subtracted from the
balance of taxes due for that year under Section 21-30.
(Source: P.A. 87-17; 88-455.)
(35 ILCS 200/21-55)
Sec. 21-55. 
		Cancellation of accelerated tax bill. 
		Any person may object to
an estimated tax bill under Section 21-30 on forms provided by the county
collector solely on the grounds that the estimate is based on (a) a tax bill
pertaining to any property which was divided subsequent to the time for
preparation of the collector's books in the year previous to the year the tax
bill on which the estimate is based became delinquent, or (b) the property is
no longer located within the corporate limits of any taxing district. Upon a
finding by the county collector that the protest is factually correct and that
tax bills for that property, or divisions thereof, have been or are being
prepared and will be mailed as otherwise provided in this Code, the county
collector shall mark the estimated bill and his or her books in an appropriate
manner and so inform the county clerk and the estimated tax bill shall be
cancelled. No payment of taxes shall be required prior to the filing of an
objection permitted by this Section.
(Source: P.A. 87-17; 88-455.)
(35 ILCS 200/21-60)
Sec. 21-60. 
		Refund of overpayment; accelerated billing. 
		In any county in
which the accelerated method of billing and paying taxes as provided for in
Section 21-30 is in effect, if a taxpayer has paid an amount on his or her
estimated tax bills which exceeds the total taxes for the year as shown on the
actual tax bill, the county collector shall refund the amount of the
overpayment to the person who paid the estimated installments.
When a payment in full satisfaction of a year's taxes has been made, but an
open balance is shown unpaid on the Warrant Book because of an over estimation
of the taxes in the estimated installments, the County Collector shall provide
for an appropriate entry in the Warrant Book to close the item.
(Source: P.A. 87-17; 88-455.)
(35 ILCS 200/Art. 21 Div. 2 heading)
Division 2.  
		Enforcement actions
(35 ILCS 200/21-70)
Sec. 21-70. 
		Lien - Payments by representative or agent. 
		When property is
assessed to any person as agent for another, or in a representative capacity,
the agent or representative shall have a lien on the property, or any property
of his or her principal in the agent's possession,  until he or she is
indemnified against the payment thereof, or, if he or she has paid the tax,
until he or she is reimbursed for the payment.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/21-75)
Sec. 21-75. 
		Lien for taxes. 
		The taxes upon property, together with all
penalties, interests and costs that may accrue thereon, shall be a prior and
first lien on the property, superior to all other liens and encumbrances, from
and including the first day of January in the year in which the taxes are
levied until the taxes are paid or until the property is sold under this Code.
(a) Foreclosure - Property forfeited for 2 or more years.  A lien may be
foreclosed, in the circuit court in the name of the People of the State of
Illinois, whenever the taxes for 2 or more years on the same description of
property have been forfeited to the State.  The property may be sold under the
order of the court by the person having authority to receive County taxes, with
notice to interested parties and right of redemption from the sale, (except
that the interest or any other amount to be paid upon redemption in addition to
the amount for which the property was sold shall be as provided herein), as
provided in Sections 21-345 through 21-365 and 21-380, and in conformity with
Section 8 of Article IX of the Illinois Constitution.
In any action to foreclose the lien for delinquent taxes brought by the
People of the State of Illinois when the taxes for 2 or more years on the same
description of property have been forfeited to the State, service of process
shall be made in the manner now prescribed by law.  All owners, parties
interested, and occupants of any property against which tax liens are sought to
be foreclosed shall be named as parties defendant, and shall be served in the
manner and form as provided by law for the service of defendants in
foreclosures of lien or encumbrances upon real estate.  In case there are other
parties with ownership interests in the property, they shall be named in the
notice under the designation "unknown owners".
(b) Redemption interest.  The interest to be paid upon redemption from all
tax foreclosure sales held under this Section shall be:
(1) If redeemed within 2 months from the date of the     sale, 3% per month upon the amount for which the property was sold for each of the first 2 months, or fraction thereof;
(2) If redeemed between 2 and 6 months from the date     of the sale, 12% of the amount of sale;
(3) If redeemed between 6 and 12 months from the date     of the sale, 24% of the amount of sale;
(4) If redeemed between 12 and 18 months from the     date of the sale, 36% of the amount of sale;
(5) If redeemed between 18 and 24 months from the     date of the sale, 48% of the amount of sale;
(6) If redeemed after 24 months from the date of     sale, the 48% for the 24 months plus interest at 6% per year thereafter.
(c) Enforcement of lien from rents and profits. A lien under this Section
may be enforced at any time after 6 months from the day the tax becomes
delinquent out of the rents and profits of the land accruing, or accrued and
under the control or jurisdiction of a court.  This process may be initiated by
the county board of the county or by the corporate authorities of any taxing
body entitled to receive any part of the delinquent tax, by petition in any
pending suit having jurisdiction of the land, or in any application for
judgment and order of sale of lands for delinquent taxes in which the land is
included, in the name of the People of the State of Illinois.
The process, practice and procedure under this subsection shall be the same
as provided in the Civil Practice Law and the Supreme Court Rules adopted in
relation to that Law, except that receivers may be appointed on not less than 3
days' written notice to owners of record or persons in possession.  In all
petitions the court shall have power to appoint the county collector to take
possession of the property only for the purpose of collecting the rents, issues
and profits therefrom, and to apply them in satisfaction of the tax lien.  When
the taxes set forth in the petition are paid in full, the receiver shall be
discharged.  If the taxes described in the petition are reduced by the final
judgment of a court, the county collector shall immediately refund all moneys
collected by him or her as receiver over and above the taxes as reduced, and
shall deduct that amount from the moneys thereafter distributed to the taxing
bodies which received the tax revenue.
In proceedings to foreclose the tax lien, or in petitions to enforce the
lien, the amount due on the collector's books against the property shall be
prima facie evidence of the amount of taxes against the property.  When any
taxes are collected, they shall be paid to the county collector, to be
distributed by him or her to the authorities entitled to them.  All sales made
under this Section shall be conducted under the order and supervision of the
court by the county collector.
An action to foreclose the lien for delinquent taxes under this Code is an
action in rem.
(Source: P.A. 84-551; 88-455.)
(35 ILCS 200/21-80)
Sec. 21-80. 
		Preventing waste to property; receiver. 
		During the pendency of
any tax foreclosure proceeding and until the time to redeem the property sold
expires, or redemption is made, from any sale made under any judgment
foreclosing the lien of taxes, no waste shall be committed or suffered on any
of the property involved. The property shall be maintained in good condition
and repair. When violations of local building, health or safety codes make the
property dangerous or hazardous, when taxes on the property are delinquent for
2 years or more, or when in the judgment of the court it is to the best
interest of the parties, the court may, upon the verified petition of any party
to the proceeding, or the holder of the certificate of purchase, appoint a
receiver for the property with like powers and duties of receivers as in other
cases of foreclosure of mortgages or trust deeds.  The court in its discretion,
may take any other action as may be necessary or desirable to prevent waste
and maintain the property in good condition and repair.
(Source: P.A. 85-795; 88-455.)
(35 ILCS 200/21-85)
Sec. 21-85. 
		No receiver for farm or homestead dwelling. 
		No receiver shall be
appointed under the provisions of Section 21-80 for property used for farming
or for property improved in whole or in part as a family dwelling and occupied
by the owner as a residence at the time the unpaid taxes became a lien and
continuously thereafter.
(Source: Laws 1939, p. 877; 88-455.)
(35 ILCS 200/21-90)
Sec. 21-90. Purchase and sale by county; distribution of proceeds.
(a) When any property is offered for sale under any of the provisions of this Code, the county board of the county in which the property is located, in its discretion, may bid, or, in the case of forfeited property, may apply to purchase it or otherwise acquire the tax lien or certificate in the name of the county as trustee for all taxing districts having an interest in the property's taxes or special assessments for the nonpayment of which the property is sold. The presiding officer of the county board, with the advice and consent of the board, may appoint on its behalf some officer, person, or entity to attend such sales, bid on tax liens or certificates, and act on behalf of the county when exercising its authority under this Section. The county shall apply on the bid or purchase the unpaid taxes and special assessments due upon the property. No cash need be paid.
(b) The county, as trustee for all taxing districts having an interest in the property's taxes or special assessments, shall be the designated holder of all tax liens or certificates that are forfeited to the State or county. No cash need be paid for the forfeited tax lien or certificate.
(c) For any tax lien or certificate acquired under subsection (a) or (b) of this Section, the county may take steps necessary to acquire title to the property and may manage and operate the property, including, but not limited to, mowing of grass, removal of nuisance greenery, removal of garbage, waste, debris or other materials, or the demolition, repair, or remediation of unsafe structures. When a county, or other taxing district within the county, is a petitioner for a tax deed, no filing fee shall be required. When a county or other taxing district within the county is the petitioner for a tax deed, one petition may be filed including all parcels that are tax delinquent within the county or taxing district, and any publication made under Section 22-20 of this Code may combine all such parcels within a single notice. The notice may include the street address as listed on the most recent available tax bills, if available, and shall list the Property Index Number of the parcels for informational purposes. The county, as tax creditor and as trustee for other tax creditors, or other taxing district within the county, shall not be required to allege and prove that all taxes and special assessments which become due and payable after the sale or forfeiture to the county have been paid nor shall the county be required to pay the subsequently accruing taxes or special assessments at any time. The county board or its designee may prohibit the county collector from including the property in the tax sale of one or more subsequent years. The lien of taxes and special assessments which become due and payable after a sale to a county shall merge in the fee title of the county, or other taxing district within the county, on the issuance of a deed.
The county may sell any property acquired with authority provided in this Section, or assign any tax certificate to any party, including, but not limited to, taxing districts, municipalities, land banks created pursuant to Illinois law, or non-profit developers focused on constructing affordable housing.
The assigned tax certificate shall be void with no further rights given to the assignee, including no right to refund or reimbursement, if a tax deed has not been recorded within 4 years after the date of the assignment unless a court extends the assignment period as provided in this Section. Upon a motion by the assignee, a court may toll the 4-year deadline for a specified period of time if the court finds the assignee is prevented from obtaining or recording a deed by injunction or order of any court, by the refusal or inability of any court to act upon the application for a tax deed, by a municipality's refusal to issue necessary transfer stamps or approvals for recording, or by the refusal of the clerk to execute the deed. If an assigned tax certificate is void under this Section, it shall be forfeited to the county and held as a valid certificate of sale in the county's name pursuant to this Section 21-90. The proceeds of any sale or assignment under this Section, less all costs of the county incurred in the acquisition, operation, maintenance, and sale of the property or assignment of the tax certificate, including all costs associated with county staff and overhead used to perform the duties of the trustee set forth in this Section, shall be distributed to the taxing districts in proportion to their respective interests therein.
Under Sections 21-110, 21-115, 21-120, and 21-190, a county may bid or purchase only in the absence of other bidders.
(Source: P.A. 102-363, eff. 1-1-22; 103-555, eff. 1-1-24.)
(35 ILCS 200/21-95)
Sec. 21-95. Tax abatement after acquisition by a governmental unit. When
any county, municipality, school district, forest preserve district, or park district acquires property through the foreclosure of a
lien, through
a
judicial deed, through the
foreclosure of receivership
certificate lien, or by acceptance of a deed of conveyance in lieu of
foreclosing any lien against the
property, or when a government unit acquires property under the Abandoned
Housing Rehabilitation Act or a blight reduction or abandoned property program administered by the Illinois Housing Development Authority, or when any county or other taxing district
acquires a deed for property under Section 21-90 or Sections 21-145 and 21-260,
or when any county, municipality, school district, forest preserve district, or park district acquires title to property that was to be transferred to that county, municipality, school district, forest preserve district, or park district under the terms of an annexation agreement, development agreement, donation agreement, plat of subdivision, or zoning ordinance by an entity that has been dissolved or is being dissolved or has been in bankruptcy proceedings or is in bankruptcy proceedings, all due or unpaid property taxes and existing liens for unpaid property taxes
imposed or pending under any law or ordinance of this State or any of its
political subdivisions shall become null and void.
(Source: P.A. 100-314, eff. 8-24-17; 100-445, eff. 1-1-18; 100-863, eff. 8-14-18.)
(35 ILCS 200/21-100)
Sec. 21-100. Notice to county officials; voiding of tax bills. The county
board or corporate authorities of the county, or other taxing district
acquiring property under Section 21-95 shall give written notice of the
acquisition to the chief county assessment officer and the county collector and
the county clerk of the county in which the property is located, and request
the voiding of the tax liens as provided in this Section. The notice shall
describe the acquired property by legal description or property index number.
Upon receipt of the notice, the county collector and county clerk shall void
the current and all prior unpaid taxes on the records in their respective
offices by entering the following statement upon their records for the
property:  "Acquired by ... (name of county, municipality, school district, or park district acquiring the
property under Section 21-95). Taxes due and unpaid on this property ...
(give legal description or property index number and address of the property)
... are waived and null and void under Section 21-100 of the Property Tax Code.
The tax bills of this property are hereby voided and liens for the taxes are
extinguished."
(Source: P.A. 96-1142, eff. 7-21-10.)
(35 ILCS 200/21-105)
Sec. 21-105. 
		Liability of owner; rights of tax purchaser. 
		Nothing in
Sections 21-95 and 21-100 shall relieve any owner liable for delinquent
property taxes under this Code from the payment of any delinquent taxes or
liens which have become null and void under those Sections.
Sections 21-95 and 21-100 shall not adversely affect the rights or interests
of the holder of any bona fide certificate of purchase of the property for
delinquent taxes.
However, upon acquisition of property by a governmental unit as set forth
in Section 21-95, the rights and interests of the holder of any bona fide
certificate of purchase of the property for delinquent taxes shall be limited
to a sale in error and a refund as provided under Section 21-310.
(Source: P.A. 91-177, eff. 1-1-00.)
(35 ILCS 200/21-110)
Sec. 21-110. 
Published notice of annual application for judgment and sale;
delinquent taxes. At any time after all taxes have become delinquent in any year, the Collector shall publish an advertisement,
giving notice of the intended application for judgment and sale of the
delinquent properties.  The advertisement may include the  street address on file with the county collector, if available, and shall include the PIN number of each delinquent property. Except as provided below, the advertisement shall be in
a
newspaper published in the township or road district in which the properties
are located. If there is no newspaper published in the township or road
district, then the notice shall be published in some newspaper in the same
county as the township or road district, to be selected by the county
collector.  When the property is in a city with more than 1,000,000
inhabitants, the advertisement may be in any newspaper published in the same
county. When the property is in an incorporated town which has superseded a
civil township, the advertisement shall be in a newspaper published in the
incorporated town or if there is no such newspaper, then in a newspaper
published in the county.
The provisions of this Section relating to the time when the Collector
shall advertise intended application for judgment for sale are subject to
modification by the governing authority of a county in accordance with the
provisions of subsection (c) of Section 21-40.
(Source: P.A. 97-557, eff. 7-1-12.)
(35 ILCS 200/21-112)
Sec. 21-112. Publication time limit.
(a) The Collector may recommend to a
county board that the board pass an ordinance or resolution stating that the
Collector shall no longer publish or send notice of delinquent or forfeited
property
taxes owed by a lessee of the property, pursuant to a leasehold assessment
under Section 9-195 or Section 15-55 of the Property Tax Code or their
predecessor provisions in the Revenue Act of 1939, if the taxes have been
delinquent or forfeited for at least 10 years and there are no current
delinquent or forfeited taxes.  The Collector shall discontinue publishing and
sending notice of the delinquent or forfeited taxes upon passage of the
ordinance or resolution.
(b) The Collector shall no longer publish delinquent or forfeited property taxes for any property under Section 10-35 or any other property that is exempt from taxation under this Code.
(Source: P.A. 100-1095, eff. 1-1-19.)
(35 ILCS 200/21-115)
Sec. 21-115. Times of publication of notice. The advertisement shall be
published once at least 10 days before the day on which judgment is to be
applied for, and shall contain a list of the delinquent properties upon which
the taxes or any part thereof remain due and unpaid, the names of owners, if
known, the total amount due, and the year or years for which they are due.  In
counties of less than 3,000,000 inhabitants, advertisement shall include notice
of the registration requirement for persons bidding at the sale.  Properties
upon which taxes have been paid in full under protest shall not be included in
the list.
The collector shall give notice that he or she will apply to the circuit
court on a specified day for judgment against the properties for the taxes, and
costs, and for an order to sell the properties for the satisfaction of the
amount due.
The collector shall also give notice of a date within the next 5 business
days after the date of application on which all the properties for the sale of
which an order is made will be exposed to public sale at a location within the
county designated by the county collector, for the amount of taxes, and cost
due.  The advertisement published according to the provisions of this Section
shall be deemed to be sufficient notice of the intended application for
judgment and of the sale of properties under the order of the court.
A county with fewer than 3,000,000 inhabitants may, by joint agreement, combine its tax sale with the tax sale of one or more other contiguous counties; such a joint tax sale shall be held at a location in one of the participating counties. Notwithstanding the provisions of this Section and Section 21-110, in the 10
years following the completion of a general reassessment of property in any
county with 3,000,000 or more inhabitants, made under an order of the
Department, the publication shall be made not sooner than 10 days nor more
than 90 days after the date when all unpaid taxes on property have become
delinquent.
(Source: P.A. 101-379, eff. 1-1-20.)
(35 ILCS 200/21-117)
Sec. 21-117. Costs of publishing delinquent list. A county shall pay for the
printer for advertising delinquent lists the
following
fees:
(1) in all counties, for tracts of land, $0.40 per     column line; and
(2) for town lots, (i) in counties of the first and     second class, $0.40 per column line and (ii) in counties of the third class, $0.50 per column line, to be taxed and collected as costs.
The printer shall receive for printing the preamble, the descriptive
headings, the affidavit, and any other matter accompanying the
delinquent list, the sum of $0.40 per column line, to be paid by the
county.
No costs except printer's fee shall be charged on any lands or lots
forfeited to the State.
(Source: P.A. 93-963, eff. 8-20-04.)
(35 ILCS 200/21-118)
Sec. 21-118. Tax sale; online database.  At least 10 days prior to any tax sale authorized under this Article 21, the county collector may post on his or her website a list of all properties that are eligible to be sold at the sale.  The list shall include the  street address on file with the county collector, if available,  and shall include the PIN number assigned to the property.  The list may not include the name of the property owner. The list may designate properties on which a sale in error has previously been declared, provided that those designations are posted at least 7 days before any tax sale authorized under this Article 21. If the list designates properties as properties on which a sale in error has previously been declared, the list shall also include the court case number or administrative number under which the declaration of the sale in error was made and the basis for the sale in error. No sale in error may be declared under this Code based upon an omission from or error on the list of designated properties.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-120)
Sec. 21-120. 
		
		Publication of notice of application for judgment; special
assessments; counties of 3,000,000 or more. In all cities, villages and
incorporated towns in counties with 3,000,000 or more inhabitants, separate
advertisements may be made giving notice of an intended application for
judgment and for an order of sale on account of delinquent special assessments
at any time after the first day of August after the special assessments have
become delinquent. The procedure in that case is to be in all other respects,
except as to the time of making advertisement and application for judgment and
sale, the same as in the case of delinquent general taxes. There shall not be
included in the advertisement and application for judgment and sale provided by
this Section any properties which are included in the advertisement and
application for judgment and sale under Section 21-145.
No advertisement or publication may include parcels for which, under Section
14-15, certificates of error have been executed by the county assessor, or by
both the county assessor and board of appeals.  In the absence of notice under
Section 21-135, or the absence of publication under this Section, the court
shall retain jurisdiction to enter final judgments sustaining the assessor's
objection on certificates of error.  However, the court shall provide for
publication and mailing prior to the entry of a final judgment in any case in
which the assessor's objection is denied.
The provisions of this Section relating to the time when the Collector
shall advertise intended application for judgment for sale are subject to
modification by the governing authority of a county in accordance with the
provisions of subsection (c) of Section 21-40.
(Source: P.A. 87-1189; 88-455; 88-518.)
(35 ILCS 200/21-125)
Sec. 21-125. 
		Sale of properties previously ordered sold. 
		Property ordered
sold by unexecuted judgments and orders of sale, previously entered, shall be
included in the advertisement for sale only under the previous orders, and
shall be sold in the order in which they appear in the delinquent list
contained in the advertisement. At any time between annual sales the county
collector also may advertise for sale any properties subject to sale under
orders previously entered and not executed for any reason. The advertisement
and sale shall be regulated by the provisions regulating the annual
advertisement and sale of delinquent properties, as far as applicable.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/21-130)
Sec. 21-130. 
		
		Use of figures and letters in advertisement and other
lists. In all advertisements for the sale of properties for taxes or
special assessments, and in entries required to be made by the clerk of the
court or other officer, letters, figures, characters or property index numbers
may be used to denote townships, ranges, sections, parts of sections, lots or
blocks, or parts thereof, the year or the years for which the taxes were due,
and the amount of taxes, special assessments, interest and costs. The county
collector may subsequently advertise and obtain judgment on properties that
have been omitted, or that have been erroneously advertised or described in the
first advertisement.
(Source: P.A. 76-2254; 88-455.)
(35 ILCS 200/Art. 21 Div. 3 heading)
Division 3.  
		Notice and publication provisions
(35 ILCS 200/21-135)
Sec. 21-135. Mailed notice of application for judgment and sale. Not less
than 15 days before the date of application for judgment and sale of delinquent
properties, the county collector shall mail, by registered or certified mail, a
notice of the forthcoming application for judgment and sale to the person shown
by the current collector's warrant book to be the party in whose name the taxes
were last assessed or to the current owner of record and, if applicable, to the party specified under Section
15-170. The notice shall include the intended dates of application for judgment
and sale and commencement of the sale, and a description of the properties. The
county collector must present proof of the mailing to the court along with the
application for judgement.
In counties with less than 3,000,000 inhabitants, a copy of this notice shall
also be mailed by the county collector by registered or certified mail to any
lienholder of record who annually requests a copy of the notice. The failure of
the county collector to mail a notice or its non-delivery to the lienholder
shall not affect the validity of the judgment.
In counties with 3,000,000 or more inhabitants, notice shall not be mailed to
any person when, under Section 14-15, a certificate of error has been executed
by the county assessor or by both the
county assessor and board of
appeals (until the first Monday in December 1998 and the board of
review
beginning
the first Monday in December 1998 and thereafter),
except as provided by court order under Section 21-120.
The collector shall collect $10 from the proceeds of each sale to cover
the costs of registered or certified mailing and the costs of advertisement
and publication.
If a taxpayer pays the taxes on the property after the notice of the
forthcoming application for judgment and sale is mailed but before the sale is
made, then the collector shall collect $10 from the taxpayer to cover the costs
of registered or certified mailing and the costs of advertisement and
publication.
(Source: P.A. 93-899, eff. 8-10-04.)
(35 ILCS 200/21-140)
Sec. 21-140. 
		Printer's error in advertisement. 
		In all cases where there is a
printer's error in the advertised list which prevents judgment from being
obtained against any property, or against all of the delinquent list, at the
time stated in the advertisement, the printer shall lose the compensation
allowed by this Code for those properties containing errors, or for the entire
list, as the case may be.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/21-145)
Sec. 21-145. Scavenger sale. At the same time the county collector annually
publishes the collector's annual sale advertisement under Sections 21-110,
21-115, and 21-120, counties may, if the county board so orders by
resolution, publish an advertisement giving notice of the intended
sale of certain tax liens and certificates that have been forfeited and are held by the county pursuant to Section 21-90.  Under no circumstance may a tax year be offered at a scavenger sale prior to the annual tax sale for that tax year (or, for omitted assessments issued pursuant to Section 9-260, the annual tax sale for that omitted assessment's warrant year, as defined herein).
The county collector shall include in the advertisement and in the
application for judgment and sale under this Section and Section 21-260 the
total amount of all general taxes upon those properties which are delinquent as
of the date of the advertisement. In lieu of a single annual advertisement and
application for judgment and sale under this Section and Section 21-260, the county collector
 may, from time to time, beginning on the date of the
publication of the annual sale advertisement and before August 1 of the next
year, publish separate advertisements and make separate applications on
eligible properties described in one or more volumes of the delinquent list.
The separate advertisements and applications shall, in the aggregate, include
all the properties which otherwise would have been included in the single
annual advertisement and application for judgment and sale under this Section.
Upon the written request of the taxing district which levied the same, the county collector may
 also include in the advertisement the special taxes and
special assessments, together with interest, penalties and costs thereon upon
those properties which are delinquent as of the date of the advertisement. The
advertisement and application for judgment and sale shall be in the manner
prescribed by this Code relating to the annual advertisement and application
for judgment and sale of delinquent properties.
As used in this Section, the term delinquent also includes tax liens and certificates forfeited to the county as trustee and held pursuant to Section 21-90, if those tax liens or certificates are approved for sale by the county board. Any tax lien or certificate held by the county pursuant to Section 21-90 that is offered at a scavenger sale shall be assigned by the county to the winning bidder at the scavenger sale as set forth in Section 21-90.  After 4 years from the date of assignment, the assignment is void and the tax certificate shall be forfeited back to the county and held pursuant to Section 21-90, unless a tax deed has been issued and recorded by the assignee or a court order to toll the deadline pursuant to Section 21-90 is entered.
As used in this Section, "warrant year" means the year preceding the calendar year in which the omitted assessment first became due and payable.
(Source: P.A. 102-519, eff. 8-20-21; 103-555, eff. 1-1-24.)
(35 ILCS 200/Art. 21 Div. 3.5 heading)
Division 3.5.  
		Judgments and sales
(35 ILCS 200/21-150)
Sec. 21-150. Time of applying for judgment. Except as otherwise provided in
this Section or by ordinance or resolution enacted under subsection (c) of
Section 21-40, in any county with fewer than 3,000,000 inhabitants, all applications for judgment and order of sale for taxes and
special assessments on delinquent properties shall be made within 90 days after the second installment due date.  In Cook County, all applications for judgment and order of sale for taxes and special assessments on delinquent properties shall be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, 2012 for tax year 2010, (iii) by July 1, 2013 for tax year 2011, (iv) by July 1, 2014 for tax year 2012, (v)  by July 1, 2015 for tax year 2013, (vi)  by May 1, 2016 for tax year 2014, (vii) by March 1, 2017 for tax year 2015, (viii)  by  April 1 of the next calendar year after the second installment due date for tax year 2016 and 2017, and (ix) within 365 days of the second installment due date for each tax year thereafter. Notwithstanding these dates, in Cook County, the application for judgment and order of sale for the 2018 annual tax sale that would normally be held in calendar year 2020 shall not be filed earlier than 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, except that in no event may this application for judgment and order of sale be filed later than October 1, 2021. When a tax sale is delayed because of a statewide COVID-19 public health emergency, no subsequent annual tax sale may begin earlier than 180 days after the last day of the prior delayed tax sale, and no scavenger tax sale may begin earlier than 90 days after the last day of the prior delayed tax sale. In those counties which have adopted an ordinance under Section
21-40, the application for judgment and order of sale for delinquent taxes
shall be made in December.  In the 10 years next following the completion of
a general reassessment of property in any county with 3,000,000 or more
inhabitants, made under an order of the Department, applications for judgment
and order of sale shall be made as soon as may be and on the day specified in
the advertisement required by Section 21-110 and 21-115. If for any cause the
court is not held on the day specified, the cause shall stand continued, and it
shall be unnecessary to re-advertise the list or notice.
Within 30 days after the day specified for the application for judgment the
court shall hear and determine the matter.  If judgment is rendered, the sale
shall begin on the date within 5 business days specified in the notice as
provided in Section 21-115.  If the collector is prevented from advertising and
obtaining judgment within the time periods specified by this Section, the collector may obtain
judgment at any time thereafter; but if the failure arises by the county
collector's not complying with any of the requirements of this Code, he or she
shall be held on his or her official bond for the full amount of all taxes and
special assessments charged against him or her. Any failure on the part of the
county collector shall not be allowed as a valid objection to the collection of
any tax or assessment, or to entry of a judgment against any delinquent
properties included in the application of the county collector.
(Source: P.A. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)
(35 ILCS 200/21-155)
Sec. 21-155. 
		
		Application for judgment on special assessments or special
taxes; counties of 3,000,000 or more.  In counties with 3,000,000 or more
inhabitants, the application for judgment upon delinquent special assessments
or special taxes in each year shall include only special assessments, special
taxes, or installments thereof, and interest, as are returned as delinquent to
the county collector on or before August 1 in the year in which the application
is made, and in the case of those levied upon property in any city with
1,000,000 or more inhabitants, as were marked on the general tax books of the
county collector on or before March 10 of the same year or within 15 days after
the county collector received the general tax books that year.  The judgment of
sale shall include interest on matured installments up to the date of the
judgment.
In the 10 years following the completion of a general reassessment in
any county with 3,000,000 or more inhabitants, made under an order of the
Department, the application shall be made during the month of October for
judgment and order of sale for special assessments, special taxes, or
installments thereof, and interest, in each year on delinquent properties,
notwithstanding that such special assessments, special taxes, or installments
thereof, and interest are not returned as delinquent to the county collector,
on or before August 1 in the year in which the application is made, and in the
case of those levied upon property in any city with 1,000,000 or more
inhabitants, notwithstanding that such special assessments, special taxes or
installments thereof, and interest, were not marked on the general tax books of
the county collector, on or before March 10 of the same year or within 15 days
after the county collector received the general tax books in that year, in that
case, the county collector shall include in the application all special
assessments, special taxes, and installments thereof, and interest, then
remaining unpaid. Within 30 days after the county collector has received the
general tax books, the special assessments, special taxes, or installments
thereof, and interest, then remaining unpaid, shall be marked therein. If for
any reason, the application cannot be made during the month of October, it
shall be made at any time not later than January 1.
(Source: P.A. 83-1312; 88-455.)
(35 ILCS 200/21-160)
Sec. 21-160. Annual tax judgment, sale, redemption, and forfeiture record. 
The collector shall transcribe into a record prepared for that purpose, and
known as the annual tax judgment, sale, redemption and forfeiture record, the
list of delinquent properties.  On or before the day on
which application for judgment is to be made, the record shall be made out in numerical order and contain
all the information necessary to be recorded.
The record shall set forth the name of the owner, if known; the description
of the property; the year or years for which the tax or, in counties with
3,000,000 or more inhabitants, the tax or special assessments is
due; the valuation on which the tax is extended; the amount of the
consolidated and other taxes or in counties with 3,000,000 or more inhabitants,
the consolidated and other taxes and special assessments; the costs; and the
total amount of charges against the property.
The final record shall also be ruled in columns, to show in counties with 3,000,000
or more inhabitants the withdrawal of any special assessments from collection
and in all counties to show the amount paid before entry of judgment; the
amount of judgment and a column for remarks; the amount paid before sale and
after entry of judgment; the amount of the sale; amount of interest or penalty;
amount of cost; amount forfeited to the State; date of sale; acres or part
sold; name of purchaser; amount of sale and penalty; taxes of succeeding years;
interest and when paid, interest and cost; total amount of redemption; date of
redemption; when deed executed; by whom redeemed; and a column for remarks or
receipt of redemption money.
The final record shall be kept in the office of the county clerk.
(Source: P.A. 95-269, eff. 8-17-07.)
(35 ILCS 200/21-165)
Sec. 21-165. Payment of delinquent tax before sale. Any person owning or
claiming properties upon which application for judgment is applied for
and any lienholder of record may, in
person or by agent, pay the taxes, and costs due, or in counties with 3,000,000
or more inhabitants, the taxes, special assessments, interest and costs due, to
the county collector at any time on or before the business  day immediately preceding the day the taxes are sold, and the collector must accept those payments.  A home rule unit may not regulate the hours and procedures employed by the county collector in a
manner that is inconsistent with this Section.  No deadline for the payment of taxes, special assessments, interest, or costs may be imposed by any county, including a home rule unit, if the deadline is inconsistent with this Section.  This Section is a limitation under
subsection (i) of Section 6 of Article VII of the Illinois Constitution on
the concurrent exercise by home rule units of powers and functions exercised by
the State.
(Source: P.A. 97-557, eff. 7-1-12.)
(35 ILCS 200/21-170)
Sec. 21-170. 
		Report of payments and corrections. 
		On the day on which
application for judgment on delinquent property is applied for, the collector,
assisted by the county clerk, shall post all payments compare and correct the
list, and shall make and subscribe an affidavit, which shall be substantially
in the following form:
State of Illinois)
) ss.
County of .......)
I ...., collector of the county of ...., do solemnly swear (or affirm,
as the case may be), that the foregoing is a true and correct list of the
delinquent property within the county of ...., upon which I have been
unable to collect the taxes (and special assessments, interest, and
printer's fees, if any), charged thereon, as required by law, for the year
or years therein set forth; and that the taxes now remain due and
unpaid, to the best of my knowledge and belief.
Dated ..........
The affidavit shall be entered at the end of the list, and signed by
the collector.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
(35 ILCS 200/21-175)
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)
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)
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)
Division 4.  
		Annual tax sale procedure
(35 ILCS 200/21-190)
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)
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)
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 200/21-205)
Sec. 21-205. Tax sale procedures.
(a) The collector, in person or by deputy,
shall attend, on the day and in the place specified in the notice for the sale
of property for taxes, and shall, between 9:00 a.m. and 4:00 p.m., or later at
the collector's discretion, proceed to offer for sale, separately and in
consecutive order, all property in the list on which the taxes, special
assessments, interest or costs have not been paid. However, in any county with
3,000,000 or more inhabitants, the offer for sale shall be made between 8:00
a.m. and 8:00 p.m. The collector's office shall be kept open during all hours
in which the sale is in progress. The sale shall be continued from day to day,
until all property in the delinquent list has been offered for sale. However,
any city, village or incorporated town interested in the collection of any tax
or special assessment, may, in default of bidders, withdraw from collection the
special assessment levied against any property by the corporate authorities of
the city, village or incorporated town. In case of a withdrawal, there shall be
no sale of that property on account of the delinquent special assessment
thereon.
(b) Until January 1, 2013, in every sale of property pursuant to the provisions of this Code, the collector may employ any automated means that the collector deems appropriate. Beginning on January 1, 2013,  either (i) the collector shall employ an automated bidding system that is programmed to accept the lowest redemption price bid by an eligible tax purchaser, subject to the penalty percentage limitation set forth in Section 21-215, or (ii) all tax sales shall be digitally recorded with video and audio.  All bidders are required to personally attend the sale and, 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.  If the tax sales are digitally recorded and no automated bidding system is used, then the recordings shall be maintained by the collector for a period of at least 3 years from the date of the tax sale. The changes made by this amendatory Act of the 94th General Assembly are declarative of existing law.
(b-5)  For any annual tax sale conducted on or after the effective date of this amendatory Act of the 102nd General Assembly, each county collector in a county with 275,000 or more inhabitants shall adopt a single bidder rule sufficient to prohibit a tax purchaser from registering more than one related bidding entity at the tax sale.  The corporate authorities in any county with less than 275,000 inhabitants may, by ordinance, allow the county collector of that county to adopt such a single bidder rule. In any county that has adopted a single bidder rule under this subsection (b-5), the county treasurer shall include a representation and warranty form in each registration package attesting to compliance with the single bidder rule, except that the county may, by ordinance, opt out of this representation and warranty form requirement.  A single bidder rule under this subsection may be in the following  form:
(1) A registered tax buying entity (principal) may     only have one registered buyer at the tax sale and may not have a related bidding entity directly or indirectly register as a buyer or participate in the tax sale.  A registered tax buying entity may not engage in any multiple bidding strategy for the purpose of having more than one related bidding entity submit bids at the tax sale.
(2) A related bidding entity is defined as any     individual, corporation, partnership, joint venture, limited liability company, business organization, or other entity that has a shareholder, partner, principal, officer, general partner, or other person or entity having (i) an ownership interest in a bidding entity in common with any other registered participant in the tax sale or (ii) a common guarantor in connection with a source of financing with any other registered participant in the tax sale. The determination of whether registered entities are related so as to prohibit those entities from submitting duplicate bids in violation of the single bidder rule is at the sole and exclusive discretion of the county treasurer or his or her designated representatives.
(c) County collectors may, when applicable, eject tax bidders who disrupt the tax sale or use illegal bid practices.
(Source: P.A. 102-519, eff. 8-20-21.)
(35 ILCS 200/21-210)
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)
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)
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)
Sec. 21-225. Forfeited tax liens and certificates. Every tax lien or certificate for 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 county, as trustee for the taxing districts, and managed pursuant to Section 21-90. Tax certificates are also forfeited to the county in those circumstances described in subsection (d) of Section 21-310 and subsection (f) of Section 22-40 of this Code.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-230)
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)
Sec. 21-235. Record of forfeitures. All tax liens and certificates forfeited to the county 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 county at the
sale shall be returned to the collector of the levying municipality.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-240)
Sec. 21-240. Payment for property purchased at tax sale; reoffering for
sale. Except as otherwise provided below, the person purchasing any property,
or any part thereof, shall be liable to the county for the amount due and shall
forthwith pay to the county collector the amount charged on the property.  Upon
failure to do so, the amount due shall be recoverable in a civil action brought
in the name of the People of the State of Illinois in any court of competent
jurisdiction.  The person so purchasing shall be relieved of liability only by
payment of the amount due together with interest and costs thereon, or if the
property is reoffered at the sale, purchased and paid for.  Reoffering of the
property for sale shall be at the discretion of the collector. The sale shall
not be closed until payment is made or the property again offered for sale. In
counties with 3,000,000 or more inhabitants, only the taxes, special
assessments, interest and costs as advertised in the sale shall be required to
be paid forthwith. Except if the purchaser is the county as trustee pursuant to Section 21-90, the general taxes charged on the land remaining due and
unpaid, including amounts subject to certificates of error, not included in the
advertisement, shall be paid by the purchaser within 10 days after the sale,
except that upon payment of the fee provided by law to the County Clerk (which
fee shall be deemed part of the costs of sale) the purchaser may make written
application, within the 10 day period, to the county clerk for a statement of
all taxes, interest and costs due and an estimate of the cost of redemption of
all forfeited general taxes, which were not included in the advertisement.
After obtaining such statement and estimate and an order on the county
collector to receive the amount of forfeited general taxes, if any, the
purchaser shall pay to the county collector all the remaining taxes, interest
and costs, and the amount necessary to redeem the forfeited general taxes.  The
county collector shall issue the purchaser a receipt therefor. Any delay in
providing the statement or in accepting payment, and delivering receipt
therefor, shall not be counted as a part of the 10 days. When the receipt of
the collector is issued, a copy shall be filed with the county clerk and the
county clerk shall include the amount shown in such receipt in the amount of
the purchase price of the property in the certificate of purchase. The
purchaser then shall be entitled to a certificate of purchase. If a purchaser
fails to complete his or her purchase as provided in this Section, the purchase
shall become void, and be of no effect, but the collector shall not refund the
amount paid in cash at the time of the sale, except in cases of sale in error under subsection (a) of Section 21-310.
That amount shall be treated as a payment and distributed to the taxing bodies
as other collections are distributed. The lien for taxes for the amount paid
shall remain on the property, in favor of the purchaser, his or her heirs or
assigns, until paid with 5% interest per year on that amount from the date the
purchaser paid it. The amount and fact of such ineffective purchase shall be
entered in the tax judgment, sale, redemption and forfeiture record opposite
the property upon which the lien remains. No redemption shall be made without
payment of this amount for the benefit of the purchaser, and no future sale of
the property shall be made except subject to the lien of such purchaser. This
section shall not apply to any purchase by any city, village or incorporated
town in default of other bidders at any sale for delinquent special
assessments.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-245)
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)
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, or to the county if the lien is acquired pursuant to Section 21-90 and a certificate is requested by the county or its agent, a
tax certificate 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 tax certificate 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. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-251)
Sec. 21-251. 
		Registry of owners of certificates of purchase.
(a) The county clerk of each county shall create and maintain a registry
system that permanently records the names, addresses, and telephone numbers of
owners or assignees of certificates of purchase issued pursuant to any tax sale
conducted under this Code. The registry may consist of a single record or a
combination of records maintained in paper or electronic form and may include
copies of records kept by the county treasurer for other purposes, all to be
used as the county clerk deems appropriate to carry out the purposes of this
Section. The information in the registry shall be made available to the public.
(b) The county clerk of each county is authorized to promulgate reasonable
rules, procedures, and forms for purposes of creating and maintaining the
registry and for access to the registry information by members of the public.
In counties with 3,000,000 or more inhabitants, any owner of a certificate of
purchase pursuant to assignment may elect whether to register that assignment
as provided in this Section, but all owners of certificates of purchase shall
be subject to the provisions of subsection (d) of this Section. In counties
with less than 3,000,000 inhabitants, the county clerk shall provide by rule
whether registration of assignments of certificates of purchase shall be
elective or mandatory.
(c) The owner of a certificate of purchase pursuant to assignment, in order
to register that assignment, shall submit to the county clerk the owner's name,
address, and telephone number in accordance with any rules, procedures, and
forms promulgated by the clerk. Any registered owner of a certificate of
purchase may update the registration at any time without charge by submitting
to the county clerk any lawful change of name, address, or telephone number.
(d) If notice is required to be given to the owner of the certificate of
purchase in any proceeding, whether judicial or administrative, affecting a tax
sale conducted under any provision of this Code, the notice may be directed to
the most recent owner of the certificate of purchase appearing in the county
clerk's registry under this Section. Any notice that has been directed as
provided in this Section shall be conclusively presumed to be properly directed
to the owner of the certificate of purchase for all purposes related to the
proceeding in which the notice is given. No objection or assertion by any
assignee of a certificate of purchase in any proceeding shall be heard on
grounds that a notice to the tax purchaser was misdirected, unless that
assignee's current and lawful name, address, and telephone number were
submitted to the county clerk's registry at the time of the notice in question.
(e) The county clerk may assess an automation fee of no more than $10 to be
paid by the owner of the certificate of purchase for each assignment of the
certificate that is registered under this Section. The fee shall be collected
in the same manner as other fees and costs and shall be held by the county
clerk in a fund for purposes of automating his or her office. The fee provided
for under this Section shall not be chargeable to the cost of redemption under
Section 21-355 nor shall it be posted under Section 21-360 of this Code.
(Source: P.A. 92-729, eff. 7-25-02.)
(35 ILCS 200/21-252)
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)
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)
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)
Division 5.  
		Scavenger sales; procedures
(35 ILCS 200/21-260)
Sec. 21-260. Collector's scavenger sale. Upon the county collector's
application under Section 21-145, to be known as the Scavenger Sale
Application, the Court shall enter judgment for the general taxes, special
taxes, special assessments, interest, penalties and costs as are included in
the advertisement and appear to be due thereon after allowing an opportunity to
object and a hearing upon the objections as provided in Section 21-175, and
order those properties sold by the County Collector at public sale, or by electronic automated sale if the collector chooses to conduct an electronic automated sale pursuant to Section 21-261, to the
highest bidder for cash, notwithstanding the bid may be less than the full
amount of taxes, special taxes, special assessments, interest, penalties and
costs for which judgment has been entered.
(a) Conducting the sale; bidding.   All properties shall be offered for
sale in consecutive order as they appear in the delinquent list. The minimum
bid for any property shall be $250 or one-half of the tax if the total
liability is less than $500. For in-person scavenger sales, the successful bidder shall pay the
amount of the minimum bid to the County Collector by the end of the business day on which the bid was placed. That amount shall be paid in cash, by certified or
cashier's check, by money order, or, if the
successful bidder is a governmental unit, by a check issued by that
governmental unit. For electronic automated scavenger sales, the successful bidder shall pay the minimum bid amount by the close of the business day on which the bid was placed. That amount shall be paid online via ACH debit or by the electronic payment method required by the county collector. For in-person scavenger sales, if the bid exceeds the minimum bid, the
successful bidder shall pay the balance of the bid to the county collector in
cash, by certified or cashier's check, by money order, or, if the
successful bidder is a governmental unit, by a check issued by that
governmental unit
 by the close of the
next business day. For electronic automated scavenger sales, the successful bidder shall pay, by the close of the next business day, the balance of the bid online via ACH debit or by the electronic payment method required by the county collector.  If the minimum bid is not paid at the time of sale or if
the balance is not paid by the close of the next business day, then the sale is
void and the minimum bid, if paid, is forfeited to the county general fund.  In
that event, the property shall be reoffered for sale within 30 days of the last
offering of property in regular order.  The collector shall make available to
the public a list of all properties to be included in any reoffering due to the
voiding of the original sale.  The collector is not required to serve or
publish any other notice of the reoffering of those properties. In the event
that any of the properties are not sold upon reoffering, or are sold for less
than the amount of the original voided sale, the original bidder who failed to
pay the bid amount shall remain liable for the unpaid balance of the bid in an
action under Section 21-240.  Liability shall not be reduced where the bidder
upon reoffering also fails to pay the bid amount, and in that event both
bidders shall remain liable for the unpaid balance of their respective bids. A
sale of properties under this Section shall not be final until confirmed by the
court.
(b) Confirmation of sales.  The county collector shall file his or her
report of sale in the court within 30 days of the date of sale of each
property.  No notice of the county collector's application to confirm the sales
shall be required except as prescribed by rule of the court.  Upon
confirmation, except in cases where the sale becomes void under Section 22-85,
or in cases where the order of confirmation is vacated by the court, a sale
under this Section shall extinguish the in rem lien of the general taxes,
special taxes and special assessments for which judgment has been entered and a
redemption shall not revive the lien.  Confirmation of the sale shall in no
event affect the owner's personal liability to pay the taxes, interest and
penalties as provided in this Code or prevent institution of a proceeding under
Section 21-440 to collect any amount that may remain
due after the sale.
(c) Issuance of tax sale certificates. Upon confirmation of the sale, the
County Clerk and the County Collector shall issue to the purchaser a
certificate of purchase in the form prescribed by Section 21-250 as near as may
be.  A certificate of purchase shall not be issued to any person who is
ineligible to bid at the sale or to receive a certificate of purchase under
Section 21-265.
(d) Scavenger Tax Judgment, Sale and Redemption Record; sale of
parcels not sold.  The county collector shall prepare a Scavenger Tax Judgment,
Sale and Redemption Record.  The county clerk shall write or stamp on the
scavenger tax judgment, sale, forfeiture and redemption record opposite the
description of any property offered for sale and not sold, or not confirmed for
any reason, the words "offered but not sold". The properties which are offered
for sale under this Section and not sold or not confirmed shall be offered for
sale annually thereafter in the manner provided in this Section until sold,
except in the case of mineral rights, which after 10 consecutive years of
being offered for sale under this Section and not sold or confirmed shall
no longer be required to be offered for sale. At
any time between annual sales the County Collector may advertise for sale any
properties subject to sale under judgments for sale previously entered under
this Section and not executed for any reason.  The advertisement and sale shall
be regulated by the provisions of this Code as far as applicable.
(e) Proceeding to tax deed. The owner of the certificate of purchase shall
give notice as required by Sections 22-5 through 22-30, and may extend the
period of redemption as provided by Section 21-385. At any time within 6 months
prior to expiration of the period of redemption from a sale under this Code,
the owner of a certificate of purchase may file a petition and may obtain a tax
deed under Sections 22-30 through 22-55. All proceedings for the issuance of
a tax deed and all tax deeds for properties sold under this Section shall be
subject to Sections 22-30 through 22-55. Deeds issued under this Section are
subject to Section 22-70.  This Section shall be liberally construed so that the deeds provided for in this Section convey merchantable title.
(f) Redemptions from scavenger sales. Redemptions may be made from sales
under this Section in the same manner and upon the same terms and conditions as
redemptions from sales made under the County Collector's annual application for
judgment and order of sale, except that in lieu of penalty the person redeeming
shall pay interest as follows if the sale occurs before September 9, 1993:
(1) If redeemed within the first 2 months from the     date of the sale, 3% per month or portion thereof upon the amount for which the property was sold;
(2) If redeemed between 2 and 6 months from the date     of the sale, 12% of the amount for which the property was sold;
(3) If redeemed between 6 and 12 months from the date     of the sale, 24% of the amount for which the property was sold;
(4) If redeemed between 12 and 18 months from the     date of the sale, 36% of the amount for which the property was sold;
(5) If redeemed between 18 and 24 months from the     date of the sale, 48% of the amount for which the property was sold;
(6) If redeemed after 24 months from the date of     sale, the 48% herein provided together with interest at 6% per year thereafter.
If the sale occurs on or after September 9,
1993, the person redeeming shall pay interest on that part of the amount for
which the property was sold equal to or less than the full amount of delinquent
taxes, special assessments, penalties, interest, and costs, included in the
judgment and order of sale as follows:
(1) If redeemed within the first 2 months from the     date of the sale, 3% per month upon the amount of taxes, special assessments, penalties, interest, and costs due for each of the first 2 months, or fraction thereof.
(2) If redeemed at any time between 2 and 6 months     from the date of the sale, 12% of the amount of taxes, special assessments, penalties, interest, and costs due.
(3) If redeemed at any time between 6 and 12 months     from the date of the sale, 24% of the amount of taxes, special assessments, penalties, interest, and costs due.
(4) If redeemed at any time between 12 and 18 months     from the date of the sale, 36% of the amount of taxes, special assessments, penalties, interest, and costs due.
(5) If redeemed at any time between 18 and 24 months     from the date of the sale, 48% of the amount of taxes, special assessments, penalties, interest, and costs due.
(6) If redeemed after 24 months from the date of     sale, the 48% provided for the 24 months together with interest at 6% per annum thereafter on the amount of taxes, special assessments, penalties, interest, and costs due.
The person redeeming shall not be required to pay any interest on any part
of the amount for which the property was sold that exceeds the full amount of
delinquent taxes, special assessments, penalties, interest, and costs included
in the judgment and order of sale.
Notwithstanding any other provision of this Section, except for
owner-occupied single family residential units which are condominium units,
cooperative units or dwellings, the amount required to be paid for redemption
shall also include an amount equal to all delinquent taxes on the property
which taxes were delinquent at the time of sale.  The delinquent taxes shall be
apportioned by the county collector among the taxing districts in which the
property is situated in accordance with law. In the event that all moneys
received from any sale held under this Section exceed an amount equal to all
delinquent taxes on the property sold, which taxes were delinquent at the time
of sale, together with all publication and other costs associated with the
sale, then, upon redemption, the County Collector and the County Clerk shall
apply the excess amount to the cost of redemption.
(g) Bidding by county or other taxing districts.  Any taxing district may
bid at a scavenger sale.  The county board of the county in which properties
offered for sale under this Section are located may bid as trustee for all
taxing districts having an interest in the taxes for the nonpayment of which
the parcels are offered. The County shall apply on the bid the unpaid taxes due
upon the property and no cash need be paid. The County or other taxing district
acquiring a tax sale certificate shall take all steps necessary to acquire
title to the property and may manage and operate the property so acquired.
When a county, or other taxing district within the county, is a petitioner
for a tax deed, no filing fee shall be required on the petition. The county as
a tax creditor and as trustee for other tax creditors, or other taxing district
within the county shall not be required to allege and prove that all taxes and
special assessments which become due and payable after the sale to the county
have been paid. The county shall not be required to pay the subsequently
accruing taxes or special assessments at any time. Upon the written request of
the county board or its designee, the county collector shall not offer the
property for sale at any tax sale subsequent to the sale of the property to the
county under this Section. The lien of taxes and special assessments which
become due and payable after a sale to a county shall merge in the fee title of
the county, or other taxing district, on the issuance of a deed. The County may
sell the properties so acquired, or the certificate of purchase thereto, and
the proceeds of the sale shall be distributed to the taxing districts in
proportion to their respective interests therein. The presiding officer of the
county board, with the advice and consent of the County Board, may appoint some
officer or person to attend scavenger sales and bid on its behalf.
(h) Miscellaneous provisions. In the event that the tract of land or lot
sold at any such sale is not redeemed within the time permitted by law and a
tax deed is issued, all moneys that may be received from the sale of
properties in excess of the delinquent taxes, together with all publication
and other costs associated with the sale,
shall, upon petition of any interested party to the court that issued the tax
deed, be distributed by the County Collector pursuant to order of the court
among the persons having legal or equitable interests in the property according
to the fair value of their interests in the tract or lot. Section 21-415 does
not apply to properties sold under this Section.
Appeals may be taken from the orders and judgments entered under this Section
as in other civil cases.  The remedy herein provided is in addition to other
remedies for the collection of delinquent taxes.
(i) The changes to this Section made by Public Act 95-477 apply only to matters in which a
petition for tax deed is filed on or after June 1, 2008 (the effective date
of Public Act 95-477).
(j) The changes to this Section made by this amendatory Act of the 102nd General Assembly apply to matters in which a petition for tax deed is filed on or after the effective date of this amendatory Act of the 102nd General Assembly. Failure of any party or any public official to comply with the changes made to this Section by Public Act 102-528 does not invalidate any tax deed issued prior to the effective date of this amendatory Act of the 102nd General Assembly.
(Source: P.A. 102-519, eff. 8-20-21; 102-528, eff. 1-1-22; 102-813, eff. 5-13-22; 102-1003, eff. 5-27-22.)
(35 ILCS 200/21-261)
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)
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)
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.)
(35 ILCS 200/21-275)
Sec. 21-275. 
		Scavenger sale; application for certificate of purchase. 
		 The application for certificate of purchase shall be executed by the
purchaser and by any individual bidder acting in the purchaser's behalf.
The application shall be initially executed and delivered to the county
clerk at the time of registration for the sale as provided in this Section.
Before receiving any certificate of purchase, each purchaser and
individual bidder acting in the purchaser's behalf shall sign and deliver
to the county clerk a schedule or schedules of the properties
for which that purchaser has successfully bid and is applying to purchase,
which schedule(s) shall be attached to and incorporated within the
application.  The schedule(s) shall be accompanied by a fee, for each
property listed, of $10 in counties with less than 3,000,000 inhabitants and
$20 in counties with 3,000,000 or more inhabitants.  The application and
schedule(s) shall be in substantially the following form:
APPLICATION FOR CERTIFICATE OF PURCHASE
Date of Application: ...............
Name of Purchaser: .................
Address: ...........................
Name of Bidder: ....................
Address: ...........................
I (we) hereby apply to the County Clerk and County Treasurer of .....
County for issuance of a certificate of purchase for each of the properties
on the attached schedule(s), and state as follows:
1. I (we) made (or authorized) the successful bid on each property listed on
the attached schedule(s) at the sale of delinquent properties under Section
21-260 of the Property Tax Code conducted by the County Treasurer
of ..... County, Illinois, on the dates indicated for each property on the
schedule(s).
2. At least 5 business days before the first day of this sale, I (we)
submitted a truthful, accurate and complete registration to the Treasurer of
..... County on the form(s) and according to the regulations prescribed by
the Treasurer's office.
3. Neither I (we) nor any person or firm identified in the registration
submitted to the Treasurer of ..... County was an owner or agent of an
owner, mortgagee or agent of a mortgagee, lienholder or agent of a
lienholder, holder of beneficial interest or agent of a holder of a
beneficial interest in or of any property identified on the schedule(s)
attached to this application on January 1st of any years for which taxes
were delinquent at the time of my (our) bid(s) described in the schedule(s).
4. Neither I (we) nor any person or firm identified in the registration
submitted to the Treasurer of ..... County was an owner or agent of an
owner, mortgagee or agent of a mortgagee, lienholder or agent of a
lienholder, holder of a beneficial interest or agent of a holder of a
beneficial interest in or of the property identified on the schedule(s)
attached to this application at the time of the bid(s) described in the
schedule.
5. Neither I (we) nor any person or firm identified in the registration
submitted to the Treasurer of ..... County was an owner or agent for an
owner, or party or agent for a party responsible for the payment of
delinquent taxes, on any property in the county which was tax delinquent or
forfeited for all or any part of each of 2 or more years when the registration
was submitted.
6. Neither I (we) nor any person acting in my (our) behalf has twice
failed to complete a purchase at the sale during which the properties on
the attached schedule(s) were offered by failing to immediately pay a
minimum bid or by failing to pay the balance of a bid for any property
within one business day thereafter.
I (we) hereby affirm that I (we) have read this application and that the
statements made in it are personally known by me (us) to be true, accurate
and complete, under penalty of perjury as provided by law.
I (we) further understand that this application shall be void unless the
schedule(s) of properties referred to in the application is (are) completed
and delivered to the County Clerk.
........................                 Dated: ..............
(Signature of Purchaser)
........................                 Dated: ..............
(Signature of Bidder)
SCHEDULE OF PROPERTIES
Permanent Index Number
Date of Bid
(insert number)
(insert date)
I (we) hereby affirm that I (we) successfully bid upon  the above
properties at the sale conducted by the County Treasurer of ..... County on
the indicated dates, and I (we) request that the County Clerk of .....
County attach this schedule to my (our) application for certificate of
purchase dated ......
Signed under penalty of perjury as provided by law:
........................                 Dated: ..............
(Signature of Purchaser)
........................                 Dated: ..............
(Signature of Bidder)
(Source: P.A. 86-949; 87-669; 88-455.)
(35 ILCS 200/21-280)
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)
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)
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)
Division 6.  
		Indemnity fund; sales in error
(35 ILCS 200/21-295)
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)
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 200/21-305)
Sec. 21-305. Payments from Indemnity Fund.
(a) Any owner of property sold under any provision of this Code who
sustains loss or damage by
reason of the issuance of a tax deed under Section 21-445 or 22-40 and who is
barred or is in any way
precluded from bringing an action for the recovery of the property shall have
the right to indemnity for the
loss or damage sustained, limited as follows:
(1) An owner who resided on property that contained 4     or less dwelling units on the last day of the period of redemption and who is equitably entitled to compensation for the loss or damage sustained has the right to indemnity.  An equitable indemnity award shall be limited to the fair cash value of the property as of the date the tax deed was issued less any mortgages or liens on the property, and the award will not exceed $99,000. The Court shall liberally construe this equitable entitlement standard to provide compensation wherever, in the discretion of the Court, the equities warrant the action.
An owner of a property that contained 4 or less     dwelling units who requests an award in excess of $99,000 must prove that the loss of his or her property was not attributable to his or her own fault or negligence before an award in excess of $99,000 will be granted.
(2) An owner who sustains the loss or damage of any      property occasioned by reason of the issuance of a tax deed, without fault or negligence of his or her own, has the right to indemnity limited to the fair cash value of the property  less any mortgages or liens on the property. In determining the existence of fault or negligence, the court shall consider whether the owner exercised ordinary reasonable diligence under all of the relevant circumstances.
(3) In determining the fair cash value of property     less any mortgages or liens on the property, the fair cash value shall be reduced by the principal amount of all taxes paid by the tax purchaser or his or her assignee before the issuance of the tax deed.
(4) If an award made under paragraph (1) or (2) is     subject to a reduction by the amount of an outstanding mortgage or lien on the property, other than the principal amount of all taxes paid by the tax purchaser or his or her assignee before the issuance of the tax deed and the petitioner would be personally liable to the mortgagee or lienholder for all or part of that reduction amount, the court shall order an additional indemnity award to be paid directly to the mortgagee or lienholder sufficient to discharge the petitioner's personal liability. The court, in its discretion, may order the joinder of the mortgagee or lienholder as an additional party to the indemnity action.
(b) Indemnity fund; subrogation.
(1) Any person claiming indemnity hereunder shall     petition the Court which ordered the tax deed to issue, shall name the County Treasurer, as Trustee of the indemnity fund, as defendant to the petition, and shall ask that judgment be entered against the County Treasurer, as Trustee, in the amount of the indemnity sought.  The provisions of the Civil Practice Law shall apply to proceedings under the petition, except that neither the petitioner nor County Treasurer shall be entitled to trial by jury on the issues presented in the petition. The Court shall liberally construe this Section to provide compensation wherever in the discretion of the Court the equities warrant such action.
(2) The County Treasurer, as Trustee of the indemnity     fund, shall be subrogated to all parties in whose favor judgment may be rendered against him or her,  and by third party complaint may bring in as a defendant any person, other than the tax deed grantee and its successors in title, not a party to the action who is or may be liable to him or her, as subrogee, for all or part of the petitioner's claim against him or her.
(c) Any contract involving the proceeds of a judgment for indemnity under
this Section, between the
tax deed grantee or its successors in title and the indemnity petitioner or his
or her successors, shall be in
writing.  In any action brought under Section 21-305, the Collector shall be
entitled to discovery regarding,
but not limited to, the following:
(1) the identity of all persons beneficially     interested in the contract, directly or indirectly, including at least the following information:  the names and addresses of any natural persons; the place of incorporation of any corporation and the names and addresses of its shareholders unless it is publicly held; the names and addresses of all general and limited partners of any partnership; the names and addresses of all persons having an ownership interest in any entity doing business under an assumed name, and the county in which the assumed business name is registered; and the nature and extent of the interest in the contract of each person identified;
(2) the time period during which the contract was     negotiated and agreed upon, from the date of the first direct or indirect contact between any of the contracting parties to the date of its execution;
(3) the name and address of each natural person who     took part in negotiating the contract, and the identity and relationship of the party that the person represented in the negotiations; and
(4) the existence of an agreement for payment of     attorney's fees by or on behalf of each party.
Any information disclosed during discovery may be subject to protective order
as deemed appropriate by
the court. The terms of the contract shall not be used as evidence of value.
(d)  A petition of indemnity under this Section must be filed within 10 years after the date the tax deed was issued.
(Source: P.A. 97-557, eff. 7-1-12.)
(35 ILCS 200/21-306)
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 200/21-310)
Sec. 21-310. Sales in error.
(a) When, upon application of the county collector, the owner of the
certificate of purchase, the holder of a 5% lien issued pursuant to Section 21-240, or a
municipality which owns or has owned the property ordered sold, it appears to
the satisfaction of the court which ordered the property sold that any of the
following subsections are applicable, the court shall declare the sale to be a
sale in error:
(1) the property was not subject to taxation, or all     or any part of the lien of taxes sold has become null and void pursuant to Section 21-95 or unenforceable pursuant to subsection (c) of Section 18-250 or subsection (b) of Section 22-40;
(2) the taxes or special assessments had been paid     prior to the sale of the property;
(3) there is a double assessment;
(4) the description is void for uncertainty;
(5) the assessor, chief county assessment officer,     board of review, board of appeals, or other county official has made an error material to the tax certificate at issue (other than an error of judgment as to the value of any property), provided, however, that a sale in error may not be declared upon application of the owner of the certificate of purchase under this paragraph (5) if the county collector provided notice in accordance with Section 21-118 that the same property received a previous sale in error on the same facts;
(5.5) the owner of the homestead property had     tendered timely and full payment to the county collector that the owner reasonably believed was due and owing on the homestead property, and the county collector did not apply the payment to the homestead property; provided that this provision applies only to homeowners, not their agents or third-party payors;
(6) a voluntary or involuntary petition was  filed by     or against the legal or beneficial owner of the property requesting relief under the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13, and the bankruptcy case was open on the date the collector's application for judgment was filed pursuant to Section 21-150 or 21-155 or the date of the tax sale;
(7) the property is owned by the United States, the     State of Illinois, a municipality, or a taxing district; or
(8) the owner of the property is a reservist or     guardsperson who is granted an extension of his or her due date under Sections 21-15, 21-20, and 21-25 of this Act.
(b) When, upon application of the owner of the certificate of purchase
only, it appears to the satisfaction of the court which ordered the property
sold that any of the following subsections are applicable, the court shall
declare the sale to be a sale in error:
(1) A voluntary or involuntary petition under the     provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been filed subsequent to the tax sale and prior to the issuance of the tax deed, and the bankruptcy case was open on the date the petition for a sale in error was filed.
(2) The improvements upon the property sold have been     substantially destroyed subsequent to the tax sale and prior to the issuance of the tax deed; however, if the court declares a sale in error under this paragraph (2), the court may order the holder of the certificate of purchase to assign the certificate to the county collector if requested by the county collector. The county collector may, upon request of the county, as trustee, or upon request of a taxing district having an interest in the taxes sold, further assign any certificate of purchase received pursuant to this paragraph (2) to the county acting as trustee for taxing districts pursuant to Section 21-90 of this Code or to the taxing district having an interest in the taxes sold.
(3) There is an interest held by the United States in     the property sold which could not be extinguished by the tax deed.
(4) The real property contains a hazardous substance,     hazardous waste, or underground storage tank that would require cleanup or other removal under any federal, State, or local law, ordinance, or regulation, only if the tax purchaser purchased the property without actual knowledge of the hazardous substance, hazardous waste, or underground storage tank.  The presence of a grease trap on the property is not grounds for a sale in error under this paragraph (4). This paragraph (4) applies only if the owner of the certificate of purchase has made application for a sale in error at any time before the issuance of a tax deed. If the court declares a sale in error under this paragraph (4), the court may order the holder of the certificate of purchase to assign the certificate to the county collector if requested by the county collector. The county collector may, upon request of the county, as trustee, or upon request of a taxing district having an interest in the taxes sold, further assign any certificate of purchase received pursuant to this paragraph (4) to the county acting as trustee for taxing districts pursuant to Section 21-90 of this Code or to the taxing district having an interest in the taxes sold.
Whenever a court declares a sale in error under this subsection (b), the State's attorney shall promptly notify the county collector in writing.
(c) When the county collector discovers, prior to the expiration of the period of redemption, that a tax sale
should not have occurred for one or more of the reasons set forth in
subdivision (a)(1), (a)(2), (a)(3), (a)(4), (a)(5.5), (a)(6), (a)(7), or (a)(8) of this Section, the county
collector shall notify the last known owner of the tax certificate by
certified and regular mail, or other means reasonably calculated to provide
actual notice, that the county collector intends to declare an administrative
sale in error and of the reasons therefor, including documentation sufficient
to establish the reason why the sale should not have occurred. The owner of the
certificate of purchase may object in writing within 28 days after the date of
the mailing by the county collector. If an objection is filed, the county
collector shall not administratively declare a sale in error, but may apply to
the circuit court for a sale in error as provided in subsection (a) of this
Section. Thirty days following the receipt of notice by the last known owner of
the certificate of purchase, or within a reasonable time thereafter, the county
collector shall make a written declaration, based upon clear and convincing
evidence, that the taxes were sold in error and shall deliver a copy thereof to
the county clerk within 30 days after the date the declaration is made for
entry in the tax judgment, sale, redemption, and forfeiture record pursuant to
subsection (d) of this Section. The county collector shall promptly notify the
last known owner of the certificate of purchase of the declaration by regular
mail and shall, except if the certificate was issued pursuant to a no-cash bid, promptly pay the amount of the tax sale, together with interest
and costs as provided in Section 21-315, upon surrender of the original
certificate of purchase.
(d) If a sale is declared to be a sale in error for any reason set forth in Section 22-35, Section 22-50, or subdivision (a)(5), (b)(2), or (b)(4) of this Section, the tax certificate shall be forfeited to the county as trustee pursuant to Section 21-90 of this Code, unless the county collector informs the county and the county clerk in writing that the tax certificate shall not be forfeited to the county as trustee. The county
clerk shall make entry in the tax judgment, sale, redemption and
forfeiture record, that the property was erroneously sold and that the tax certificate is forfeited to the county pursuant to Section 21-90, and the county
collector shall, on demand of the owner of the certificate of purchase, refund
the amount paid, except for the nonrefundable $80 fee paid, pursuant to Section 21-295, for each item purchased at the tax sale, pay any interest and costs as may be ordered under Sections
21-315 through 21-335, and cancel the certificate so far as it relates to the
property. The county collector shall deduct from the accounts of the
appropriate taxing bodies their pro rata amounts paid.
(e) Whenever the collector declares an administrative sale in error under this Section, the collector must send a copy of the declaration of the administrative sale in error, and documentation sufficient to establish the reason why the sale should not have occurred, to the government entity responsible for maintaining assessment books and property record cards for the subject property. That entity must review the documentation sent by the collector, make a determination as to whether an update to the assessment books or property record cards is necessary to prevent a recurrence of the sale in error, and update the assessment books or property record cards as appropriate.
(f) Whenever a court declares a sale in error under this Section, the State's attorney must send a copy of the application and order declaring the sale in error to the county collector, the county clerk, and the government entity responsible for maintaining the assessment books and property record cards for the subject property. The collector, the county clerk, and the other government entity must each review the application and order sent by the State's attorney and make a determination as to whether an update to its respective records is necessary to prevent a recurrence of the sale in error, and update its records as appropriate.
The changes made to this Section  by this amendatory Act of the 103rd General Assembly apply to matters concerning tax certificates issued on or after the effective date of this amendatory Act of the 103rd General Assembly.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-315)
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, except that if the sale in error is declared under Section 22-50, in counties of 3,000,000 or more inhabitants the amount refunded shall not include the $100 fee paid in accordance with Section 21-330.
(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  Section 22-35, Section 22-50, subdivision (a)(5), (b)(1), (b)(2), or (b)(4) of Section 21-310, 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. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-320)
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)
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)
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.
Payments under this Section are subject to the provisions of subsection (a) of Section 21-315 concerning sales in error declared under Section 22-50 in counties of 3,000,000 or more inhabitants. 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. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-335)
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)
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)
Division 7.  
		Redemption procedures and notice requirements
(35 ILCS 200/21-345)
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)
Sec. 21-350. Period of redemption. Property sold under this Code may be
redeemed at any time before the expiration of 2.5 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 1 year from the date of sale.
(b) (Blank).
(c) If the period of redemption has been extended by     the certificate holder as provided in Section 21-385 or Section 22-5, the property may be redeemed on or before the extended redemption date. The changes made to this Section by this amendatory Act of the 103rd General Assembly apply to matters concerning tax certificates issued on or after January 1, 2024.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-355)
Sec. 21-355. Amount of redemption. Any person desiring to redeem shall
deposit an amount specified in this Section with the county clerk of the
county in which the property is situated,
in legal money of the United States, or by cashier's check, certified check,
post office money order or money order issued by a financial institution
insured by an agency or instrumentality of the United States, payable to the
county clerk of the proper county.  The deposit shall be deemed timely only
if actually received in person at the county clerk's office prior to the close
of business as defined in Section 3-2007 of the Counties Code on or before the
expiration of the period of redemption or by United
States mail with a post office cancellation mark dated not less than one day
prior to the expiration of the period of redemption.  The deposit shall
be
in an amount equal to the total of the
following:
(a) the certificate amount, which shall include all     tax principal, special assessments, interest and penalties paid by the tax purchaser together with costs and fees of sale and fees paid under Sections 21-295 and 21-315 through 21-335, except for the nonrefundable $80 fee paid, pursuant to Section 21-295, for each item purchased at the tax sale;
(b) the accrued penalty, computed through the date of     redemption as a percentage of the certificate amount, as follows:
(1) if the redemption occurs on or before the         expiration of  6 months from the date of sale, the certificate amount times the penalty bid at sale;
(2) if the redemption occurs after 6 months from         the date of sale, and on or before the expiration of 12 months from the date of sale, the certificate amount times 2 times the penalty bid at sale;
(3) if the redemption occurs after 12 months from         the date of sale and on or before the expiration of 18 months from the date of sale, the certificate amount times 3 times the penalty bid at sale;
(4) if the redemption occurs after 18 months from         the date of sale and on or before the expiration of 24 months from the date of sale, the certificate amount times 4 times the penalty bid at sale;
(5) if the redemption occurs after 24 months from         the date of sale and on or before the expiration of 30 months from the date of sale, the certificate amount times 5 times the penalty bid at sale;
(6) if the redemption occurs after 30 months from         the date of sale and on or before the expiration of 36 months from the date of sale, the certificate amount times 6 times the penalty bid at sale.
In the event that the property to be redeemed has     been purchased under Section 21-405 before January 1, 2024, the penalty bid shall be 12% per penalty period as set forth in subparagraphs (1) through (6) of this subsection (b). The changes to this subdivision (b)(6) made by this amendatory Act of the 91st General Assembly are not a new enactment, but declaratory of existing law.
If the property to be redeemed is property with     respect to which a tax lien or certificate is acquired on or after January 1, 2024 by the county as trustee pursuant to Section 21-90, the penalty bid is 0.75% and shall accrue monthly instead of according to the penalty periods established in subparagraphs (1) through (6) of this subsection (b).
(c) The total of all taxes, special assessments,     accrued interest on those taxes and special assessments and costs charged in connection with the payment of those taxes or special assessments, except for the nonrefundable $80 fee paid, pursuant to Section 21-295, for each item purchased at the tax sale, which have been paid by the tax certificate holder on or after the date those taxes or special assessments became delinquent together with 12% penalty on each amount so paid for each year or portion thereof intervening between the date of that payment and the date of redemption. In counties with less than 3,000,000 inhabitants, however, a tax certificate holder may not pay all or part of an installment of a subsequent tax or special assessment for any year, nor shall any tender of such a payment be accepted, until after the second or final installment of the subsequent tax or special assessment has become delinquent or until after the holder of the certificate of purchase has filed a petition for a tax deed under Section 22.30.  The person redeeming shall also pay the amount of interest charged on the subsequent tax or special assessment and paid as a penalty by the tax certificate holder.  This amendatory Act of 1995 applies to tax years beginning with the 1995 taxes, payable in 1996, and thereafter.
(d) Any amount paid to redeem a forfeiture occurring     before January 1, 2024 but after the tax sale together with 12% penalty thereon for each year or portion thereof intervening between the date of the forfeiture redemption and the date of redemption from the sale.
(e) Any amount paid by the certificate holder for     redemption of a subsequently occurring tax sale, including tax liens or certificates held by the county as trustee, pursuant to Section 21-90.
(f) All fees paid to the county clerk under Section     22-5.
(g) All fees paid to the registrar of titles incident     to registering the tax certificate in compliance with the Registered Titles (Torrens) Act.
(h) All fees paid to the circuit clerk and the     sheriff, a licensed or registered private detective, or the coroner in connection with the filing of the petition for tax deed and service of notices under Sections 22-15 through 22-30 and 22-40 in addition to (1) a fee of $35 if a petition for tax deed has been filed, which fee shall be posted to the tax judgement, sale, redemption, and forfeiture record, to be paid to the purchaser or his or her assignee; (2) a fee of $4 if a notice under Section 22-5 has been filed, which fee shall be posted to the tax judgment, sale, redemption, and forfeiture record, to be paid to the purchaser or his or her assignee; (3) all costs paid to record a lis pendens notice in connection with filing a petition under this Code; and (4) if a petition for tax deed has been filed, all fees up to $150 per redemption paid to a registered or licensed title insurance company or title insurance agent for a title search to identify all owners, parties interested, and occupants of the property, to be paid to the purchaser or his or her assignee. The fees in (1) and (2) of this paragraph (h) shall be exempt from the posting requirements of Section 21-360. The  costs incurred in causing notices to be served by a licensed or registered private detective under Section 22-15, may not exceed the amount that the sheriff would be authorized by law to charge if those notices had been served by the sheriff.
(i) All fees paid for publication of notice of the     tax sale in accordance with Section 22-20.
(j) All sums paid to any county, city, village or     incorporated town for reimbursement under Section 22-35.
(k) All costs and expenses of receivership under     Section 21-410, to the extent that these costs and expenses exceed any income from the property in question, if the costs and expenditures have been approved by the court appointing the receiver and a certified copy of the order or approval is filed and posted by the certificate holder with the county clerk.  Only actual costs expended may be posted on the tax judgment, sale, redemption and forfeiture record.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-360)
Sec. 21-360. Posting requirements. Except as otherwise provided in Section
21-355, the county clerk shall not be required to include amounts described in
paragraphs (c) through (k) of Section 21-355 in the payment for redemption or
the amount received for  redemption, nor shall payment thereof be a charge on
the property sold for taxes, unless the tax certificate holder has filed and
posted with the county clerk prior to redemption and in any event not less than
30 days prior to the expiration of the period of redemption or extended period
of redemption an official, original or duplicate receipt for payment of those
fees, costs and expenses permitted under paragraphs (c) through (k) of Section
21-355. Upon submission of an official original or duplicate receipt, the county clerk shall stamp the date upon each document received. If, in a county where the county clerk accepts electronic records, a tax certificate holder submits to the county clerk an official original or duplicate receipt as an electronic record, the county clerk shall acknowledge receipt of the record and shall provide confirmation in the same manner to the certificate holder. The confirmation from the county clerk shall indicate the date of receipt and shall serve as proof that the document was received by the county clerk. The county clerk shall not be required to include amounts described in paragraphs (c) through (k) of Section 21-355  in the payment for redemption or
the amount received for  redemption, nor shall payment thereof be a charge on
the property sold for taxes, unless the purchaser or his or her assignee obtains this acknowledgement of delivery.
(Source: P.A. 100-975, eff. 8-19-18.)
(35 ILCS 200/21-365)
Sec. 21-365. 
		Deficiency judgment. 
		If the sold property is not redeemed, a
deficiency judgment shall not be taken on account of the receivership
proceedings against the owner or owners of the property.  In the event that
income to the receiver exceeds expenditures, net income is to be deposited with
the clerk of the court ordering the tax sale and shall be distributed as
determined by the court ordering the appointment of the receiver.
(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.)
(35 ILCS 200/21-370)
Sec. 21-370. Redemption of forfeited property. Except as otherwise provided
in Section 21-375, any property forfeited to the county may be redeemed or sold
in the following manner:
When property has been forfeited for delinquent general taxes,
the person desiring to redeem shall apply to the county clerk who shall order
the county collector to receive from the person the amount of the forfeited
general taxes, statutory costs, interest prior to forfeiture, printer's fees
due thereon and, in addition, forfeiture interest at a rate of 12% per year or
fraction thereof. Upon presentation of the county clerk's order to the county
collector, the collector shall receive the amount due on account of forfeited
general taxes and give the person duplicate receipts, setting forth a
description of the property and amount received. One of the receipts shall be
countersigned by the county clerk and, when so countersigned, shall be evidence
of the redemption of the property. The receipt shall not be valid until it is
countersigned by the county clerk. The other receipt shall be filed by the
county clerk in his or her office, and the clerk shall make a proper entry of
the redemption of the  property on the appropriate books in his or her office
and charge the amount of the redemption to the county collector.
In counties with 3,000,000 or more inhabitants, when
property has been forfeited because of the nonpayment of
delinquent special assessments, the county clerk shall collect from the person
desiring to redeem the amount due on the delinquent special assessment,
together with the interest, costs and penalties fixed by law, and shall
issue a receipt therefor setting forth a description of the property and
the amount received.  The receipt shall be evidence of the redemption of
the property therein described. In addition, the city comptroller or other
officer designated and authorized by the city council, board of trustees or
other governing body of any municipal corporation which levied any special
assessment shall have power to collect the amounts due on properties
which have been forfeited, and the interest and penalties due thereon,
based upon an estimate of the cost of redemption computed by the county
clerk and at a rate to be fixed by the city council, board of trustees
or other governing body as to the interest and penalties due thereon and
shall issue a receipt therefor.  The person receiving the receipt shall
file with the county clerk the receipt of the municipal officer that
such special assessments and interest and penalties have been paid. Upon
the presentation of the receipt the county clerk shall issue to the person
a certificate of cancellation setting forth a description of the property,
the special assessment warrant and installment, and the amount received by the
municipal officer.  The certificate of cancellation shall be evidence
of the redemption of the property therein described. The city council, board of
trustees, or other governing body may authorize the municipal officer to waive
penalties for the first year in excess of 7%. The form of the receipt of
redemption for filing with the county clerk shall be as prescribed by law.
In counties with less than 3,000,000 inhabitants, when property has been
forfeited in whole or in part for the non-payment of delinquent special
assessments, the person desiring to redeem shall apply to the municipal
collector who shall receive the amount due on the delinquent special
assessment, together with the interest, costs and penalties fixed by law, and
issue a certificate therefor.  The recipient shall file the certificate of the
municipal collector that the special assessments and the costs, interest and
penalties thereon have been paid with the county clerk. The municipal
collector's certificate of payment shall be filed by the county clerk in his or
her office and the clerk shall make a proper entry of the redemption on the
books in his or her office.
This Section 21-370 does not apply to any forfeiture that occurs on or after January 1, 2024.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-375)
Sec. 21-375. 
		Partial redemption of forfeited properties. 
		In counties with
less than 3,000,000 inhabitants, when forfeited taxes on a property remain
unpaid for one or more years, it is permissible to pay to the county or
township collector, one or more full years of back or forfeited taxes, interest
prior to forfeiture, statutory costs, printers' fees, and forfeiture interest
or penalties, attaching thereto beginning with the earliest year for which the
taxes are unpaid. In no case shall payment on account of a designated years'
taxes be accepted unless the sums due for prior years have first been paid or
are tendered at the same time.
Any person seeking to make payments under this Section shall notify the
county clerk of his or her intention in person or by agent or in writing. If
notice is given while the collector has possession of the collector's books,
the county clerk shall prepare an addendum to be presented to the collector and
attached, by the collector, to the collector's books on which the description
of the property involved appears, which addendum shall become a part of the
collector's books.  If notice is given after the tax sale, but before receipt
by the county collector of the  current collector's books, the county clerk
shall prepare an addendum and attach it to the Tax Judgment, Sale, Redemption,
and Forfeiture record, on which the property involved appears, which addendum
shall become a part of that record.
The addendum shall show separately, for the year or years
to be paid, (a) the amount of back or forfeited taxes, (b) interest prior
to forfeiture, (c) statutory costs and printers' fees, and (d) forfeiture
interest or penalties attaching thereto. The county clerk shall, at the
same time, order the county or town collector to receive from the person the
amount due on account of the taxes, for the year or years determined as
provided above, of the back or forfeited taxes, interest prior to forfeiture,
statutory costs, printers' fees, and forfeiture interest or penalties to date
attaching to the back or forfeited taxes.
Upon presentation of the order from the county clerk, and receipt of the
addendum if the books are in the collector's possession, the collector
shall receive the sum tendered on account of the taxes for the year or
years designated, and make out duplicate receipts therefor. The receipts
shall set forth a description of the property, the year or years paid, and
the total amount received. One copy of the receipt shall be given the
person making payment and, when countersigned by the county clerk, shall be
evidence of the payment therein set forth. The second copy
shall be filed by the county clerk in his or her office.
If the collector's books are in the collector's possession, he or she shall
enter the payment on the current collector's books or addendum, and he or
she shall also enter any unpaid balance on the Tax Judgment, Sale, Redemption
and Forfeiture record at the proper time.
After the tax sale and before receipt by the county collector of the current
collector's books, the county clerk shall make a proper entry on the Tax
Judgment, Sale, Redemption and Forfeiture record, and shall charge the county
collector with the sum received. The county clerk shall also enter any unpaid
balance on the county collector's books at the proper time.
The county collector shall distribute all sums received as required by law.
(Source: P.A. 76-2254; 88-455.)
(35 ILCS 200/21-380)
Sec. 21-380. Redemption under protest. Any person redeeming under this
Section at a time subsequent to the filing of a petition under Section 22-30 or
21-445, who desires to preserve his or her right to defend against the petition
for a tax deed, shall accompany the deposit for redemption with a writing
substantially in the following form:
Redemption Under Protest
Tax Deed Case No. ............................................
Vol. No. .....................................................
Property Index No.
or Legal 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 deed.
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 22-75.
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 deed 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 21-230
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 22-30.
Redemption under protest constitutes the appearance of the person protesting
in the proceedings under Sections 22-30 through 22-55 and that person shall
present a defense to the petition for tax deed 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 attorneys 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 21-310
or Section 22-45, and shall direct the county clerk to return all or part of
the redemption money or deposit to the party redeeming.
(Source: P.A. 100-201, eff. 8-18-17.)
(35 ILCS 200/21-385)
Sec. 21-385. Extension of period of redemption.
(a) For any tax certificates held by a county pursuant to Section 21-90, the redemption period for each tax certificate shall be extended by operation of law until the date established by the county as the redemption deadline in a petition for tax deed filed under Section 22-30. The redemption deadline established in the petition shall be identified in the notices provided under Sections 22-10 through 22-25 of this Code. After a redemption deadline is established in the petition for tax deed, the county may further extend the redemption deadline by filing with the county clerk of the county in which the property is located a written notice to that effect describing the property, identifying the certificate number, and specifying the extended period of redemption. Notwithstanding any expiration of a prior redemption period, all tax certificates forfeited to the county and held pursuant to Section 21-90 shall remain enforceable by the county or its assignee, and redemption shall be extended by operation of law until the date established by the county as the redemption deadline in a petition for tax deed filed under Section 22-30.
(b) Within 60 days of the date of assignment, assignees of forfeited certificates under Section 21-90 or Section 21-145 of this Code must file with the county clerk of the county in which the property is located a written notice describing the property, stating the date of the assignment, identifying the certificate number and specifying a deadline for redemption that is not later than 3 years from the date of assignment. Upon receiving the notice, the county clerk shall stamp the date of receipt upon the notice. If the notice is submitted as an electronic record, the county clerk shall acknowledge receipt of the record and shall provide confirmation in the same manner to the certificate holder. The confirmation from the county clerk shall include the date of receipt and shall serve as proof that the notice was filed with the county clerk. In no event shall a county clerk permit an assignee of forfeited certificates under Section 21-90 or Section 21-145 of this Code to extend the period of redemption beyond 3 years from the date of assignment. If the redemption period expires and no petition for tax deed has been filed under Section 22-30, the assigned tax certificate shall be forfeited to and held by the county pursuant to Section 21-90.
(c) Except for the county as trustee pursuant to Section 21-90, the 
purchaser or his or her assignee of property
sold for nonpayment of general taxes or special assessments may extend
the period of redemption at any time before the expiration of the
original period of redemption, or thereafter prior to the expiration of any
extended period of redemption, but only for a period that will expire not later than 3
years from the date of sale, by filing with the county clerk of
the county in which the property is located a written notice to that
effect describing the property, stating the date of the sale and
specifying the extended period of redemption. Upon receiving the notice, the county clerk shall stamp the date of receipt upon the notice.  If the notice is submitted as an electronic record, the county clerk shall acknowledge receipt of the record and shall provide confirmation in the same manner to the certificate holder. The confirmation from the county clerk shall include the date of receipt and shall serve as proof that the notice was filed with the county clerk. The county clerk shall not be required to extend the period of redemption unless the purchaser or his or her assignee obtains this acknowledgement of delivery.  If prior to the
expiration of the period of redemption or extended period of redemption
a petition for tax deed has been filed under Section
22-30, upon application of the petitioner, the court shall allow the
purchaser or his or her assignee to extend the period of redemption after
expiration of the original period or any extended period of redemption,
provided that any extension allowed will expire not later than 3 years from the
date of sale.  If the period of redemption is extended, the purchaser or his or
her assignee must give the notices provided for in Section 22-10 at the
specified times prior to the expiration of the extended period of redemption by
causing a sheriff (or if he or she is disqualified, a coroner) of the county in
which the property, or any part thereof, is located to serve the notices as
provided in Sections 22-15 and 22-20.
The notices may also be served as provided in Sections 22-15 and 22-20 by a
special process server appointed by the court under Section 22-15 and as provided in Sections 22-15 and 22-20.
The changes made to this Section by this amendatory Act of the 103rd General Assembly apply to matters concerning tax certificates issued on or after January 1, 2024.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-390)
Sec. 21-390. 
		
		Effect of receipt of redemption money, forfeiture,
withdrawal or return of certificate. The receipt of the
redemption money on any property
by any purchaser or assignee, on account of
any forfeiture or withdrawal, or the return of the certificate of purchase,
withdrawal or forfeiture for cancellation, shall operate as a release of the
claim to the property under, or by virtue
of, the purchase, withdrawal or forfeiture.  However, when a certificate of
purchase has been recorded in the office of the
county recorder by any city, incorporated town or village with 1,000,000 or
more inhabitants in which the property is situated, the recording of a
certificate by the County Clerk, reciting the cancellation
of the certificate of purchase on the tax judgment, sale, redemption and
forfeiture record, shall operate as a release of the lien of the city,
incorporated town, or village under the certificate of purchase.
(Source: P.A. 83-358; 88-455.)
(35 ILCS 200/21-395)
Sec. 21-395. 
		County clerk to pay successor redemption money collected. 
		At
the expiration of his or her term of office, the county clerk shall pay over to
the successor in office all moneys in his or her hands received for redemption
from sale for taxes on property.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/21-397)
Sec. 21-397. 
		Notice of order setting aside redemption. 
		In counties with 3,000,000 or more inhabitants, if an order is entered
setting aside a
redemption made within the time allowed by law after a petition for tax deed
has been filed, the
holder of the certificate of purchase shall mail a copy of the order within 7
days of entry of the
order by registered or certified mail to the county clerk, to the person who
made the redemption, and
to all parties entitled to notice of the petition under Section 22-10, 22-15,
or 22-25. The order shall
provide that any person who was entitled to redeem may pay to the county clerk
within 30 days after the
entry of the order the amount necessary to redeem the property from the sale as
of the last day of the
period of redemption. The county clerk shall make an entry in the annual tax
judgment, sale,
redemption, and forfeiture record reflecting the entry of the order and shall
immediately upon
request provide an estimate of the amount required to effect a redemption as of
the last date of the
period of redemption. If the amount is paid within 30 days after
entry of the order, then
the court shall enter an order declaring the taxes to be paid as if the
property had been redeemed
within the time required by law and dismissing the petition for tax deed.  A
tax deed shall not be
issued within the 30-day period.  Upon surrender of the certificate of
purchase, the county clerk
shall distribute the funds deposited as if a timely redemption had been made.
This Section applies to all
redemptions that occur after the effective date of this amendatory Act of the
91st General Assembly.
(Source: P.A. 91-564, eff. 8-14-99.)
(35 ILCS 200/Art. 21 Div. 8 heading)
Division 8.  
		Other procedures
(35 ILCS 200/21-400)
Sec. 21-400. Special assessments withdrawn.
In counties with 3,000,000 or more inhabitants, the county clerk, upon
request of the city comptroller or other municipal officer authorized by the
city council or board of trustees of any city, village or incorporated town to
make such request, shall issue to the city, village or incorporated town, a
certificate of withdrawal countersigned by the county collector
for each property withdrawn for non-payment of any special
assessment.  The certificate of withdrawal shall describe the
property withdrawn, the date of the withdrawal or forfeiture, and
the amount of the special assessment, interest and costs.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-405)
Sec. 21-405. Special assessments withdrawn or forfeited.
When property has been forfeited for delinquent general taxes or
special assessments, a person desiring to purchase the property shall make
application to the county clerk. The application shall be accompanied by a
fee of $10 in counties with 3,000,000 or more inhabitants and $5 in counties
with less than 3,000,000 inhabitants for each item on which application is
made. The county clerk shall promptly send notice by registered or certified
mail, return receipt requested, to the party in whose name the general taxes
were last assessed or paid. The notice shall adequately describe the property,
shall state the name and address of the party in whose name the general taxes
were last assessed or paid, shall recite that application has been made to
purchase the property for forfeited taxes or special assessments
and that the property will be sold unless redemption is made within 30
days of the mailing of notice. For 30 days after the mailing, the
property may be redeemed under Section 21-370.
If redemption is not made, the county clerk shall receive
from the purchaser the amount due on forfeited special assessments,
together with the interest, costs and penalties thereon fixed by law, and
shall issue an order to the county collector directing him or her to receive
from the purchaser the amount of the forfeited general taxes, together with the
costs, interest, fees and forfeiture interest provided in
Section 21-370. In the order, the county clerk shall recite the amounts
received by him or her on account of forfeited special assessments and shall
direct the county collector to issue a receipt in the form of a certificate of
purchase. Upon presentation of the order of the county clerk, the county
collector shall receive the amount due on account of forfeited general taxes,
and shall issue a receipt therefor in the form of a certificate of purchase.
The certificate of purchase shall set forth a description of the property,
and the amount paid by the purchaser on account of general taxes and special
assessments, and shall be countersigned by the county clerk. When so
countersigned, the certificate of purchase shall be evidence of the sale of the
property and of the receipt by the county collector of the amounts ordered to
be received by him or her by the county clerk on account of general taxes, and
evidence of receipt by the county clerk of the amount received by him or her on
account of forfeited special assessments.  A certificate of purchase shall not
be valid until it is countersigned by the county clerk.  Upon countersigning
the certificate, the county clerk shall make a proper entry of the sale of the
property on the appropriate books, and charge the amount of the sale money of
forfeited general taxes to the collector.
Property purchased under this Section shall be subject to redemption,
notice, etc., the same as if sold under Section 21-110 through 21-120.  Any
special assessment which has been withdrawn from collection by the municipality
levying it shall not be subject to sale, but the purchaser, prior to the entry
of any order for the issuance of a tax deed based on a sale under this Section,
shall pay to the officer entitled to receive the amount due on all the
withdrawn special assessments. The purchaser may file his or her receipts with
the county clerk and have them posted on the tax judgment, sale, redemption and
forfeiture record at the same rate of penalty and in the same manner as in the
case of payment of taxes and special assessments accruing after the sale, as
provided in Section 21-355.
This Section does not apply to any application or forfeiture that occurs on or after January 1, 2024.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-410)
Sec. 21-410. 
		Waste; appointment of receiver. 
		After any sale of property
under this Code and until a tax deed has been issued or until redemption has
been made, no waste shall be committed on any of the properties involved. The
court which ordered the property to be sold may, upon verified petition of the
holder of the certificate of purchase, take such action as the court deems
necessary and desirable to prevent the commission of waste.
If the property sold is improved with an abandoned building or
structure or if any municipality or other local governmental body has
legal action pending because the property violates local building, housing, or
fire ordinances, or because the taxes on the property are delinquent for 2 or
more years, the court which ordered the property to be sold may, upon verified
petition of the holder of the certificate of purchase, enter an order for
appointment of a receiver. Notice of the hearing for appointment of the
receiver 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 prior to the date of
the hearing.
The receiver may take only that action, subject to court approval, as is
necessary for the preservation of the property or is necessary
to correct conditions at the property that fail to conform to
minimum standards of health and safety, as set forth in local ordinances. If a
receiver is appointed, all costs and expenses advanced by the
receiver shall be repaid as provided for in Section 21-355
before any redemption is considered complete.  The receiver shall  be
discharged upon redemption from the tax sale or upon entry of an order
directing issuance of a tax deed.  Nothing herein contained is intended to
prevent a court from appointing the holder of the certificate of purchase as
receiver.  The holder of the certificate of purchase
shall be made a party to any action or proceeding to demolish or destroy
improvements on property where the property has been sold for failure
to pay taxes and the period of redemption has not expired.
(Source: P.A. 85-795; 88-455.)
(35 ILCS 200/21-415)
Sec. 21-415. 
		Reconveyance. 
		When the grantee  of a tax deed issued pursuant
to a sale held on or prior to September 1, 1951, or any one claiming
thereunder, has not perfected his title in accordance with Section 13-109 of
the Code of Civil Procedure, it is lawful for the owner of the property or his
agent or attorney to pay or tender to the tax title holder the moneys expended
by the tax title holder upon the sale with 7% interest per year thereon,
together with subsequent taxes and special assessments paid and the statutory
fees and costs incurred.  When the payment or tender is made the tax
title holder shall reconvey the property to the owner thereof. The amount of
the tender may be based upon an estimate prepared by the county clerk. However,
the county clerk is not required to include any subsequent taxes or special
assessments in his certificate of redemption, nor shall the payment thereof be
a charge upon the property, unless the purchaser, assignee, or holder of the
tax certificate has filed with the county clerk, before redemption, an
official, original or duplicate tax collector's receipt for the payment of the
subsequent taxes or special assessments, and the tax collector shall execute
and furnish such duplicate tax receipts.
In preparing the estimates, the county clerk shall include, in addition
to the amount of moneys herein provided for, the following fees to the tax
title holder:
(a) For preparing the affidavit of compliance with     law, $1 in counties with less than 3,000,000 inhabitants and $2 in counties of 3,000,000 or more inhabitants.
(b) For service of the notices provided by law, which     must be served by holders of certificates of sale, to occupants, owners or parties interested in property sold for taxes, $3 in counties  with less than 3,000,000 inhabitants and $5 in counties of 3,000,000 or more inhabitants for each property listed, assessed and sold in one description.
(c) The actual cost of recording the tax deed.
The county clerk may charge $5 for preparing the estimate which shall be
prima facie evidence of the amount due the tax title holder.
(Source: P.A. 87-669; 88-455.)
(35 ILCS 200/21-420)
Sec. 21-420. 
		Failure to reconvey. 
		Any tax title holder failing or refusing
to reconvey the property to the owner on demand after payment or tender or
deposit of the amounts due, as provided in Section 21-415, shall be guilty of a
petty offense. One-half of the fine shall go to the property owner and one-half
to the county.
(Source: P.A. 77-2236; 88-455.)
(35 ILCS 200/21-425)
Sec. 21-425. 
		Reconveyance by sheriff. 
		If the grantee
of a tax deed, or any one claiming thereunder,
fails or refuses to reconvey the property to the owner or owners
thereof on demand after payment or tender or deposit of the amount due as
provided in Section 21-415, the owner or owners may
petition the circuit court in the same proceeding in which the order for
issuance of tax deed was entered, asking that the
amount of the tender, if not already deposited, may be deposited with the
county treasurer and that the sheriff in that county be ordered to reconvey
in the name of the holder of the tax title the property to the owner or
owners thereof.  Notice of the filing of the petition and the date of
hearing thereon shall be given as the court may direct. Upon proof that the
required amount has been deposited with the county treasurer and that the
petitioner has complied with all requirements of law entitling him or her to a
reconveyance of the tax title, the court shall enter an order directing the
sheriff to reconvey the property in the name of the holder of the tax
title to the owner or owners thereof.
Whenever the tax purchaser makes application to withdraw moneys
deposited with the county treasurer he or she shall deliver to the county
treasurer a reconveyance of the tax title to the person or persons who made
the deposit.
(Source: Laws 1965, p. 3718; P.A. 88-455.)
(35 ILCS 200/21-430)
Sec. 21-430. Partial settlement. In the event an owner or party interested
requests to make settlement on a part of the property sold to a municipality,
withdrawn from collection or forfeited to the county for the non-payment of
special assessments, the municipal officer is hereby authorized to accept the
pro rata amount of any or all installments of the special assessment.  That
amount shall be computed by the board of local improvements, or other board or
officer levying the special assessment, together with interest, costs and
penalties as provided by law.
A petition containing the computation shall then be presented by the
municipality to the court wherein the original assessment was confirmed.
The petition shall bear the same number and title as the original
proceeding.   At least 10 days before the date set for the
hearing of the petition, notices shall be sent by mail, postpaid, to each
of the persons who last paid the general taxes on the property
originally assessed. The notices shall contain the description of the
property as originally assessed, as it is to be divided, and the division
of the original assessment, or installments thereof, together with
interest, costs and penalties, showing the amount to be charged against
each part of the property of land so divided, the date when the
petition is to be heard, and the date when objections thereto may be filed.
An affidavit by one of the members of the board of local improvements, or
other board or officer computing the division, attesting to the mailing is
prima facie evidence of a compliance with this Section. The court shall proceed
to determine a fair and equitable division of the assessment, or any
installment thereof, together with all interest, penalties and costs.  The
court shall order the cancellation of the certificate of sale, withdrawal or
forfeiture on any part of the property if settlement is made within 10 days
from the date of the court's order.
The county clerk may note on the certificate  the partial cancellation and
shall issue a certificate of cancellation on that part of the property and
return the certificate to the municipality.  Where a certificate of forfeiture
or withdrawal has not been issued, the county clerk may accept the Receipt of
Deposit for Redemption, issued by the municipal officer, as provided by law,
and the clerk shall issue a certificate of cancellation on that part of the
property.  He or she shall make proper entry on his or her records showing the
part of the property on which settlement has been made and the amount due on
the balance.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-435)
Sec. 21-435. 
		Duty of county clerk to pay over to municipality. 
		The county
clerk shall, within 30 days after they have been collected by him or her, pay
over to the office of the municipality entitled to receive them all special
assessments, penalties and interest on those special assessments, and statutory
costs advanced by the municipality due on account of the redemption  or sale of
the forfeited property.
(Source: P.A. 76-2254; 88-455.)
(35 ILCS 200/21-440)
Sec. 21-440. 
		Action for collection of taxes and special assessments. 
		The
county board may, at any time after final judgment and order of sale against
delinquent property under Section 21-180, institute a civil action in the name
of the People of the State of Illinois in the circuit court for the whole
amount due for taxes and special assessments on the delinquent or forfeited
property. Any county, city, village, incorporated town, school district or
other municipal corporation to which any tax or special assessment is due, may,
at any time after final judgment under Section 21-180, institute a civil action
in its own name, in the circuit court, for the amount of the tax or special
assessment due to it on the delinquent or forfeited property, and prosecute the
same to final judgment. On the sale of any property following judgment in the
civil action, the county, city, village, incorporated town, school district or
other municipal corporation, interested in the collection of the tax, may
become purchaser at the sale. If the property so sold is not redeemed the
purchaser may acquire, hold, sell or dispose of the title thereto, the same as
individuals may do under the laws of this State.  In any action for
delinquent or forfeited taxes, the fact that property was assessed to a person
shall be prima facie evidence that the person was the owner thereof, and was
liable for the taxes for the year or years for which the assessment was made.
That fact may be proved by the introduction in evidence of the proper
assessment book or roll, or other competent proof.  Any judgment rendered for
delinquent or forfeited general taxes under this Section shall include the
costs of the action and reasonable attorney's fees.
(Source: P.A. 86-949; 88-455.)
(35 ILCS 200/21-445)
Sec. 21-445. 
		Tax and special assessment foreclosure proceedings. 
		In tax and
special assessment foreclosure proceedings, the purchaser or assignee shall
file a petition for a deed in the proceeding in which the foreclosure order was
entered.  Notice of the filing of the petition and of the hearing on the
petition shall be given in conformity with rule or practice of court in regard
to motions as in other civil actions.
(Source: P.A. 79-1366; 88-455.)
(35 ILCS 200/Art. 22 heading)
Article 22.  
		Tax Deeds and Procedures
(35 ILCS 200/22-5)
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, and the county for all forfeited certificates from the annual sale, 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 NOTICE
County of ................................................
Date Premises Sold or Forfeited ..........................
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 Address (as identified on the most recent tax bill, if available) .
Legal Description or Property Index No. ......................
..............................................................
..............................................................
This notice is to advise you that a petition may be filed for a
tax deed which will transfer title and the right to possession of the above-referenced 
property ("Property") if redemption is not made on or before the redemption deadline.
To determine the redemption deadline and the total amount you must pay to redeem the sold taxes, you must immediately contact the County Clerk at the address, phone number, or email address below. Check with the County Clerk for the exact amount you owe before redeeming. Payment must be made by certified check, cashier's check, money order, or in cash to the County Clerk.
YOU ARE URGED TO REDEEM IMMEDIATELY TO
PREVENT LOSS OF PROPERTY
Property sold under the Property Tax Code may be redeemed by any owner or person holding an interest in the Property at any time before the following deadlines (based on property classification as of the Date of Sale):
You must redeem your taxes within one year of the Date of Sale for the following classifications:
(1) vacant non-farm property;
(2) property containing an improvement consisting of     a structure or structures with 7 or more residential units; and
(3) commercial or industrial property.
You must redeem your taxes within 2 1/2 years of the Date of Sale for the following classifications:
(1) all residential property with less than 6 units;     and
(2) all other property not covered by the 1-year     redemption period outlined above.
Redemption deadlines may have been extended by the certificate holder or pursuant to Illinois law. To confirm the redemption deadline, you must contact the County Clerk at the address, telephone number, or email address below. Redemption 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 address, telephone number, and email address for the County Clerk is as follows:
ADDRESS:............................
TELEPHONE AND/OR EMAIL ADDRESS:..........................
For further information about the redemption deadline, redemption amount, or payment process, please contact the County Clerk.
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.
With the exception of a county or taxing district acquiring certificates pursuant to Section 21-90 and 21-260, all purchasers or assignees 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.
With the exception of forfeited tax liens or certificates held by the county pursuant to Section 21-90, all redemption periods shall begin on the date of sale. For forfeited tax liens or certificates held by the county pursuant to Section 21-90, the county may cure any defect in a notice, or failure to send a notice as required by this Section, by delivering 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. The redemption period begins on the date the county delivered the corrected notice to the clerk, if such extension is otherwise permitted by law.
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.
The changes made to this Section by this amendatory Act of the 103rd General Assembly apply to matters concerning tax certificates  issued on or after the effective date of this amendatory Act of the 103rd General Assembly.
(Source: P.A. 102-815, eff. 5-13-22; 103-555, eff. 1-1-24.)
(35 ILCS 200/22-10)
Sec. 22-10. Notice of expiration of period of redemption. A purchaser or assignee shall not be entitled to a tax deed to the
property sold unless, not less than 3 months nor more than 6 months prior to
the expiration of the period of redemption, he or she gives notice of the
sale and the date of expiration of the period of redemption to the
owners, occupants, and parties interested in the property, including any
mortgagee of record, as provided below. For counties or taxing districts holding certificates pursuant to Section 21-90, the date of expiration of the period of redemption shall be designated by the county or taxing district in its petition for tax deed and identified in the notice below, which shall be filed with the county clerk.
The Notice to be given to the parties shall be in at least 10-point 
type in the following form completely filled in:
TAX DEED NO. ....................  FILED ....................
TAKE NOTICE
County of ................................................
Date Premises Sold or Forfeited ..........................
Certificate No.  .........................................
Sold or Forfeited 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 Address (as identified on the most recent tax bill, if available) .
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 .
..............................................................
Check with the county clerk as to the exact amount you owe before redeeming.
This notice is also to advise you that a petition has been 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 .
This matter is set for hearing in the Circuit Court of this county in
...., Illinois on .....
You may be present at this hearing but your right to redeem will
already have expired at that time.
YOU ARE URGED TO REDEEM IMMEDIATELY
TO PREVENT LOSS OF PROPERTY
Redemption 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.
For  further  information   contact  the  County   Clerk
ADDRESS:....................
TELEPHONE AND/OR EMAIL ADDRESS:..................
..........................
Purchaser or Assignee.

Dated (insert date).
In counties with 3,000,000 or more inhabitants, the notice shall also state
the address, room number, and time at which the matter is set for hearing.
The changes to this Section made by Public Act 97-557 apply only to matters in which a petition for tax deed is filed  on or after July 1, 2012 (the effective date of Public Act 97-557).
The changes to this Section made by Public Act 102-1003 apply to matters in which a petition for tax deed is filed on or after May 27, 2022 (the effective date of Public Act 102-1003). Failure of any party or any public official to comply with the changes made to this Section by Public Act 102-528 does not invalidate any tax deed issued prior to May 27, 2022 (the effective date of Public Act 102-1003).
The changes made to this Section by this amendatory Act of the 103rd General Assembly apply to matters concerning tax certificates  issued on or after the effective date of this amendatory Act of the 103rd General Assembly.
(Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22; 102-1003, eff. 5-27-22; 103-154, eff. 6-30-23; 103-555, eff. 1-1-24.)
(35 ILCS 200/22-15)
Sec. 22-15. Service of notice. The purchaser or his or her assignee shall
give the notice required by Section 22-10 by causing it to be published in a
newspaper as set forth in Section 22-20. In addition, the notice shall be
served upon owners who reside on any part of the subject property by leaving a copy of the notice with those owners personally. The notice must be served by a sheriff (or if he or she is disqualified, by a coroner) of the
county in which the property, or any part thereof, is located or, by a person who is licensed or registered as a private detective under the Private Detective, Private Alarm,  Private Security, Fingerprint Vendor, and Locksmith Act of 2004.
In counties of 3,000,000 or more inhabitants, if the notice required by Section 22-10 is to be served by the sheriff, no sale in error may be declared pursuant to Section 22-50 or subparagraph (5) of subsection (a) of Section 21-310 based upon the sheriff's failure to serve the notice in accordance with this Section unless the notice and service list for the first service attempt is delivered by the purchaser or assignee to the sheriff at least 5 months prior to the expiration of the period of redemption. Purchasers or assignees may request that the sheriff make additional service attempts to the same entities and locations, and the sheriff may make those additional attempts within the noticing period established in Section 22-10, but the sheriff's failure to make such additional service attempts is not grounds for a sale in error under Section 22-50 or subparagraph (5) of subsection (a) of Section 21-310.
In counties of 3,000,000 or more inhabitants, if the purchaser or assignee requests that the sheriff make an additional service attempt upon an entity or to a location that was not included on the service list for the first attempt, then the purchaser or assignee must deliver the notice and service list for the additional service attempt to the sheriff at least 4 months before the expiration of the period of redemption. If the purchaser or assignee delivers the notice and service list for an additional service attempt upon an entity or to a location that was not included on the service list for the first attempt to the sheriff at least 4 months before the expiration of the period of redemption, then the sheriff's failure to serve the notice in accordance with this Section may be grounds for a sale in error under Section 22-50 but not under subparagraph (5) of subsection (a) of Section 21-310. If the purchaser or assignee fails to deliver the notice and service list for an additional service attempt upon an entity or to a location that was not included on the first service list to the sheriff at least 4 months prior to the expiration of the period of redemption, then the sheriff's failure to serve that additional notice in accordance with this Section is not grounds for a sale in error under either Section 22-50 or subparagraph (5) of subsection (a) of Section 21-310.
In counties of 3,000,000 or more inhabitants where a taxing district is a
petitioner for tax deed pursuant to Section 21-90, in lieu of service by the
sheriff or coroner the notice may be served by a special process server
appointed by the circuit court as provided in this Section.  The taxing
district may move prior to filing one or more petitions for tax deed for
appointment of such a special process server.  The court, upon being satisfied
that the person named in the motion is at least 18 years of age and is capable
of serving notice as required under this Code, shall enter an order appointing
such person as a special process server for a period of one year.  The
appointment may be renewed for successive periods of one year each by motion
and order, and a copy of the original and any subsequent order shall be filed
in each tax deed case in which a notice is served by the appointed person.
Delivery of the notice to and service of the notice by the special process
server shall have the same force and effect as its delivery to and service by
the sheriff or coroner.
The same form of notice shall also be served, in the manner set forth under Sections 2-203,
2-204, 2-205, 2-205.1, and 2-211 of the Code of Civil
Procedure, upon all other owners and
parties interested in the property, if upon diligent inquiry they can be found
in the county, and upon the occupants of the property.
If the property sold has more than 4 dwellings or other rental units,  and
has a managing agent or party who collects rents, that person
shall be deemed the occupant and shall be served with notice instead of
the occupants of the individual units.  If the property has no
dwellings or rental units, but economic or recreational activities are
carried on therein, the person directing such activities shall be deemed
the occupant.  Holders of rights of entry and possibilities of reverter
shall not be deemed parties interested in the property.
When a party interested in the property is a trustee, notice served upon the
trustee shall be deemed to have been served upon any beneficiary or note
holder thereunder unless the holder of the note is disclosed of record.
When a judgment is a lien upon the property sold, the holder
of the lien shall be served with notice if the name of the judgment debtor as
shown in the transcript, certified copy or  memorandum of judgment
filed of record is identical, as to given name and surname, with the
name of the party interested as it appears of record.
If any owner or party interested, upon diligent inquiry and effort,
cannot be found or served with notice in the county as provided in this
Section, and the person in actual occupancy and possession is tenant to, or in
possession under the owners or the parties interested in the property, then
service of notice upon the tenant, occupant or person in possession
shall be deemed service upon the owners or parties interested.
If any owner or party interested, upon diligent inquiry and effort
cannot be found or served with notice in the county, then the person making the
service shall cause a copy of the notice to be sent by
registered or certified mail, return
receipt requested, to that party at his or her residence, if ascertainable.
The changes to this Section made by Public Act 95-477
 apply only to matters in which a petition for tax deed is filed on or after June 1, 2008 (the effective date of Public Act 95-477).
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/22-20)
Sec. 22-20. Proof of service of notice; publication of notice. The sheriff or coroner serving notice under Section 22-15 shall
endorse his or
her return thereon and file it with the Clerk of the Circuit Court and it shall
be a part of the court record.  A private detective or a special process server appointed under
Section
22-15 shall make his or her return by affidavit and shall file it with the
Clerk of the Circuit Court, where it shall be a part of the court record.  If
a sheriff, private detective, special process server, or coroner to whom any notice is
delivered for service, neglects or refuses to make the return, the purchaser or
his or her assignee may petition the court to enter a rule requiring the
sheriff,  private detective, special process server, or coroner to make return of the notice on
a day to be fixed by the
court, or to show cause on that day why he or she should not be attached for
contempt of the court. The purchaser or assignee shall cause a written notice
of the rule to be served upon the sheriff, private detective, special process server, or
coroner.  If good and sufficient cause to excuse the sheriff, private detective, special process
server, or coroner is not shown, the court shall adjudge him or her guilty of
a contempt, and shall proceed to punish him as in other cases of contempt.
If the property is located in a municipality in a county with less than
3,000,000 inhabitants, the purchaser or his or her assignee shall also publish
a notice as to the owner or party interested, in some newspaper published in
the municipality.  If the property is not in a municipality in a county with
less than 3,000,000 inhabitants, or if  no newspaper is published therein, or
if the property is in a county with 3,000,000 or more inhabitants, the notice
shall be published in some newspaper in the county.  If no newspaper is
published in the county, then the notice shall be published in the newspaper
that is published nearest the county seat of the county in which the property
is located. If the owners and parties interested in the property upon diligent
inquiry are unknown to the purchaser or his or her assignee, the publication as
to such owner or party interested, may be made to unknown owners or parties
interested.  Any notice by publication given under this Section shall be given
3 times at any time after filing a petition for tax deed, but not less than 3
months nor more than 6 months prior to the expiration of the period of
redemption.  The publication shall contain (a) notice of the filing of the
petition for tax deed, (b) the date on which the petitioner intends to make
application for an order on the petition that a tax deed issue, (c) a
description of the property, (d) the date upon which the property was sold, (e)
the taxes  or special assessments for which it was sold and (f) the date on
which the period of redemption will expire. The publication shall not include
more than one property listed and sold in one description, except as provided
in Section 21-90, and except that when
more than one property is owned by one person, all of the parcels owned by that
person may be included in one notice.
The changes to this Section made by Public Act 95-477
 apply only to matters in which a petition for tax deed is filed on or after June 1, 2008 (the effective date of Public Act 95-477).
(Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08; 95-876, eff. 8-21-08.)
(35 ILCS 200/22-25)
Sec. 22-25. Mailed notice. In addition to the notice required to be served
not less than one month 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, not more than 6 months and not less than 3 months prior to the expiration of the period of redemption, the notice provided for in this Section, together with the
statutory costs for mailing the notice by certified mail, return receipt
requested.  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 mail the notices delivered to him or her by certified mail,
return receipt requested, not less than 3 months prior to the expiration of the period of redemption. 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 Public Act 97-557 shall be construed as being declaratory of existing law and not as a new enactment.
The changes to this Section made by Public Act 102-1003 apply to matters in which a petition for tax deed is filed on or after May 27, 2022 (the effective date of Public Act 102-1003). Failure of any party or any public official to comply with the changes made to this Section by Public Act 102-528 does not invalidate any tax deed issued prior to May 27, 2022 (the effective date of Public Act 102-1003).
(Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22; 102-1003, eff. 5-27-22; 103-154, eff. 6-30-23; 103-555, eff. 1-1-24.)
(35 ILCS 200/22-30)
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 or otherwise acquired by the county pursuant to Section 21-90, the purchaser, or the agent pursuant to Section 21-90, 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 a date for redemption, after which the petitioner intends to
apply for an order to issue a tax deed if the taxes are 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. 103-555, eff. 1-1-24.)
(35 ILCS 200/22-35)
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.  In lieu of reimbursing the county, city, village, or town for any advancement of money that have not been waived, 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.  However, a sale in error may not be granted under this Section if:
(1) the lien has been released, satisfied,     discharged, or waived; or
(2) the following conditions apply:
(A) the county, city, village, or town does not         agree to release, discharge, or waive the lien;
(B) the aggregate total of all such liens         recorded against the property by the county, city, village, or town is less than $5,000; and
(C) the lien or liens secure money advanced by         the county, city, village, or town to abate conditions on the property that are in violation of Section 11-20-7, Section 11-20-12, or Section 11-20-13 of the Illinois Municipal Code or any other applicable codes or ordinances adopted by a county, city, village or town pursuant to its emergency authority to abate neglected weeds, grass, trees, bushes, garbage, debris, or graffiti from property.
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. 103-555, eff. 1-1-24.)
(35 ILCS 200/22-40)
Sec. 22-40. Issuance of deed; possession.
(a) To obtain an order for issuance of tax deed, the petitioner must provide sufficient evidence that:
(1) the redemption period has expired  and the     property has not been redeemed;
(2) all taxes and special assessments which became     due and payable subsequent to the sale have been paid, unless the county or its agent, as trustee pursuant to Section 21-90, is the petitioner;
(3) all forfeitures and sales which occur subsequent     to the sale are paid or redeemed, unless the county or its agent, as trustee pursuant to Section 21-90, is the petitioner;
(4) the notices required by law have been given, and     all advancements of public funds under the police power made by a county, city, village or town under Section 22-35 have been paid; and
(5) the petitioner has complied with all the     provisions of law entitling him or her to a deed.
Upon receipt of sufficient evidence of the requirements under this subsection (a), the court shall find that the petitioner complied with those requirements and shall enter an order directing the county clerk, on the production of the tax certificate and a certified copy of the order, to issue to the purchaser or its assignee a tax deed.  The court shall insist on strict compliance with
Section 22-10 through 22-25.  Prior to the entry of an order directing the
issuance of a tax deed, the petitioner shall furnish the court with a report of
proceedings of the evidence received on the application for tax deed and the
report of proceedings shall be filed and made a part of the court record.
(b) Except as provided in subsection (e), if taxes for years prior to the year or years sold are or become
delinquent subsequent to the date of sale, the court shall find
that the lien of those delinquent taxes has been or will be merged into the tax
deed grantee's title if the court determines that
the tax deed grantee or any prior holder of the certificate of purchase, or
any
person or entity under common ownership or control with any such grantee or
prior holder of the certificate of purchase, was at no time the holder of any
certificate of purchase for the years sought to be merged.
If delinquent taxes are merged into the tax deed pursuant to this subsection,
the court shall enter an order declaring which specific taxes have been or
will
be merged into the tax deed title and directing the county treasurer and county
clerk to reflect that declaration in the warrant and judgment records;
provided,
that no such order shall be effective until a tax deed has been issued and
timely recorded. Nothing contained in this Section shall relieve any owner
liable for delinquent property taxes under this Code from the payment of the
taxes that have been merged into the title upon issuance of the tax deed.
(c) The county clerk is entitled to a fee of $10 in counties of
3,000,000 or more
inhabitants and $5 in counties with less than 3,000,000 inhabitants for the
issuance of the tax deed, with the exception of deeds issued to the county pursuant to its authority under Section 21-90.  The clerk may not include in a tax deed more than
one property as  listed, assessed and sold in one description, except in cases
where several properties are owned by one person.
Upon application the court shall, enter an order to place the tax deed
grantee or the grantee's successor in interest in possession of the property and may enter orders and grant relief as
may be necessary or desirable to maintain the grantee or the grantee's successor in interest in possession.
(d) The court shall retain jurisdiction to enter orders pursuant to
subsections (b) and (c) of this Section.  This amendatory Act of the 92nd
General Assembly and this amendatory Act of the 95th General Assembly shall be construed as being declarative of existing law
and not as a new enactment.
(e) Prior to the issuance of any tax deed under this Section, the petitioner must redeem all taxes and special assessments on the property that are subject to a pending tax petition filed by a county or its assignee pursuant to Section 21-90.
(f) If, for any reason, a purchaser fails to obtain an order for tax deed within the required time period and no sale in error was granted or redemption paid, then the certificate shall be forfeited to the county, as trustee, pursuant to Section 21-90.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/22-45)
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)
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)
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)
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. A county receiving a tax deed pursuant to Section 21-90 may designate a specific county agency to be named as the deed grantee. It shall
not be of any force or effect, and the recipient shall not take title to the property, until after the deed has been recorded in the office of
the recorder.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/22-65)
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)
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)
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)
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)
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)
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 ....)
)SS
COUNTY 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.)
(35 ILCS 200/22-95)
Sec. 22-95. Order of court setting aside certificate of purchase;
payments.  Any judgment or order of the circuit court, setting aside the lien
under the certificate of purchase filed in accordance with Section 22-90 shall
provide that the claimant pay to the city, village or incorporated town, or its
assignee holding the certificate of purchase, the following:
(a) the amount for which the same was sold, together     with the amount of the penalty bid at the tax sale, if set aside before the expiration of 6 months from the day of sale;
(b) if between 6 and 12 months, the amount for which     the same was sold together with twice the amount of the penalty bid;
(c) if between 12 and 18 months, the amount for which     the same was sold together with 3 times the amount of the penalty bid;
(d) if between 18 months and 2 years, the amount for     which the same was sold together with 4 times the amount of the penalty bid at the sale;
(e) if after 2 years, the amount for which the same     was sold together with 4 times the amount of the penalty bid at the sale, and interest thereafter at the rate of 5% per year on the amount for which the same was sold.
In all cases, the claimant shall also pay costs of $10 in counties of
3,000,000 or more inhabitants and $5 in counties with less than 3,000,000
inhabitants.
A final judgment or order of the circuit court in any case or in an eminent
domain proceeding under the Eminent Domain Act involving
the title to or interest in any property in which the city, village or
incorporated town, or its assignee holding a certificate of purchase, has an
interest, or setting aside any lien under the certificate filed under this Code
shall not be entered, until the claimant makes reimbursement to the city,
village or incorporated town or its assignee holding the certificate of
purchase. The county clerk is entitled to a fee of $5 in counties with
3,000,000 or more inhabitants and $2 in counties with less than 3,000,000
inhabitants for preparing the estimate of the amount required to redeem. The
estimate of the county clerk is prima facie evidence in all courts of the
amount due to such city, village or incorporated town or its assignee.
(Source: P.A. 94-1055, eff. 1-1-07.)