Public Act 103-0555

SB1675 Enrolled LRB103 28658 HLH 55039 b

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois,

represented in the General Assembly:

Section 5. The Property Tax Code is amended by changing

Sections 9-260, 18-250, 21-15, 21-25, 21-45, 21-90, 21-118,

21-145, 21-225, 21-235, 21-240, 21-250, 21-310, 21-315,

21-330, 21-350, 21-355, 21-370, 21-385, 21-400, 21-405,

21-430, 22-5, 22-10, 22-15, 22-25, 22-30, 22-35, 22-40, and

22-60 as follows:

(35 ILCS 200/9-260)

Sec. 9-260. Assessment of omitted property; counties of

3,000,000 or more.

(a) After signing the affidavit, the county assessor shall

have power, when directed by the board of appeals (until the

first Monday in December 1998 and the board of review

beginning the first Monday in December 1998 and thereafter),

or on his or her own initiative, subject to the limitations of

Sections 9-265 and 9-270, to assess properties which may have

been omitted from assessments for the current year and not

more than 3 years prior to the current year for which the

property was liable to be taxed, and for which the tax has not

been paid, but only on notice and an opportunity to be heard in

the manner and form required by law, and shall enter the

assessments upon the assessment books. Any notice shall

include (i) a request that a person receiving the notice who is

not the current taxpayer contact the office of the county

assessor and explain that the person is not the current

taxpayer, which contact may be made on the telephone, in

writing, or in person upon receipt of the notice, and (ii) the

name, address, and telephone number of the appropriate

personnel in the office of the county assessor to whom the

response should be made. Any time period for the review of an

omitted assessment included in the notice shall be consistent

with the time period established by the assessor in accordance

with subsection (a) of Section 12-55. No charge for tax of

previous years shall be made against any property if (1) the

assessor failed to notify the board of review of the omitted

assessment in accordance with subsection (a-1) of this

Section; (2) the property was last assessed as unimproved, the

owner of such property gave notice of subsequent improvements

and requested a reassessment as required by Section 9-180, and

reassessment of the property was not made within the 16-month

16 month period immediately following the receipt of that

notice; (3) the owner of the property gave notice as required

by Section 9-265; (4) the assessor received a building permit

for the property evidencing that new construction had occurred

or was occurring on the property but failed to list the

improvement on the tax rolls; (5) the assessor received a plat

map, plat of survey, ALTA survey, mortgage survey, or other

similar document containing the omitted property but failed to

list the improvement on the tax rolls; (6) the assessor

received a real estate transfer declaration indicating a sale

from an exempt property owner to a non-exempt property owner

but failed to list the property on the tax rolls; or (7) the

property was the subject of an assessment appeal before the

assessor or the board of review that had included the intended

omitted property as part of the assessment appeal and provided

evidence of its market value.

(a-1) After providing notice and an opportunity to be

heard as required by subsection (a) of this Section, the

assessor shall render a decision on the omitted assessment,

whether or not the omitted assessment was contested, and shall

mail a notice of the decision to the taxpayer of record or to

the party that contested the omitted assessment. The notice of

decision shall contain a statement that the decision may be

appealed to the board of review. The decision and all evidence

used in the decision shall be transmitted by the assessor to

the board of review on or before the dates specified in

accordance with Section 16-110.

(b) Any taxes based on the omitted assessment of a

property pursuant to Sections 9-260 through 9-270 and Sections

16-135 and 16-140 shall be prepared and mailed at the same time

as the estimated first installment property tax bill for the

preceding year (as described in Section 21-30) is prepared and

mailed. The omitted assessment tax bill is not due until the

date on which the second installment property tax bill for the

preceding year becomes due. The omitted assessment tax bill

shall be deemed delinquent and shall bear interest beginning

on the day after the due date of the second installment (as

described in Section 21-25). In counties with 3,000,000 or

more inhabitants, any Any taxes for omitted assessments for a

tax year before tax year 2023 that are deemed delinquent after

the due date of the second installment tax bill shall bear

interest at the rate of 1.5% per month, or portion thereof,

until paid or forfeited (as described in Section 21-25). In

counties with 3,000,000 or more inhabitants, any taxes for

omitted assessments for tax year 2023 or thereafter that are

deemed delinquent after the due date of the second installment

tax bill shall bear interest at the rate of 0.75% per month, or

portion thereof, until paid or forfeited (as described in

Section 21-25).

(c) The assessor shall have no power to change the

assessment or alter the assessment books in any other manner

or for any other purpose so as to change or affect the taxes in

that year, except as ordered by the board of appeals (until the

first Monday in December 1998 and the board of review

beginning the first Monday in December 1998 and thereafter).

The county assessor shall make all changes and corrections

ordered by the board of appeals (until the first Monday in

December 1998 and the board of review beginning the first

Monday in December 1998 and thereafter). The county assessor

may for the purpose of revision by the board of appeals (until

the first Monday in December 1998 and the board of review

beginning the first Monday in December 1998 and thereafter)

certify the assessment books for any town or taxing district

after or when such books are completed.

(Source: P.A. 96-1553, eff. 3-10-11.)

(35 ILCS 200/18-250)

Sec. 18-250. Additions to forfeited taxes and unpaid

special assessments; fee for estimate.

(a) When any property has been forfeited for taxes or

special assessments, the clerk shall compute the amount of

back taxes and special assessments, interest, statutory costs,

and printer's fees remaining due, with one year's interest on

all taxes forfeited, and enter them upon the collector's books

as separate items. Except as otherwise provided in Section

21-375, the aggregate so computed shall be collected in the

same manner as the taxes on other property for that year. The

county clerk shall examine the forfeitures, and strike all

errors and make corrections as necessary. For counties with

fewer than 3,000,000 inhabitants, interest Interest added to

forfeitures under this Section shall be at the rate of 12% per

year. For counties with 3,000,000 or more inhabitants,

interest added to forfeitures under this Section shall accrue

at the rate of (i) 12% per year if the forfeiture is for a tax

year before tax year 2023 or (ii) 0.75% per month, or portion

thereof, if the forfeiture is for tax year 2023 or any tax year

thereafter.

(b) In counties with 3,000,000 or more inhabitants, taxes

first extended for prior years, or previously extended for

prior years for which application for judgment and order of

sale is not already pending, shall be added to the tax of the

current year, with interest and costs as provided by law.

Forfeitures shall not be so added, but they shall remain a lien

on the property upon which they were charged until paid or sold

as provided by law. There shall be added to such forfeitures

annually the same interest as would be added if forfeited

annually, until paid or sold, and the addition of each year's

interest shall be considered a separate forfeiture.

Forfeitures may be redeemed in the manner provided in Section

21-370 or 21-375. Taxes and special assessments for which

application for judgment and order of sale is pending, or

entered but not enforced for any reason, shall not be added to

the tax for the current year. However, if the taxes and special

assessments remain unpaid, the property, shall be advertised

and sold under judgments and orders of sale to be entered in

pending applications, or already entered in prior

applications, including judgments and orders of sale under

which the purchaser fails to complete his or her purchase.

(c) In counties with 3,000,000 or more inhabitants, on or

before January 1, 2001 and during each year thereafter, the

county clerk shall compute the amount of taxes on each

property that remain due or forfeited for any year prior to the

current year and have not become subject to Sections 20-180

through 20-190, and the clerk shall enter the same upon the

collector's warrant books of the current and all following

years as separate items in a suitable column. The county clerk

shall examine the collector's warrant books and the Tax

Judgment, Sale, Redemption and Forfeiture records for the

appropriate years and may take any other actions as the clerk

finds to be necessary or convenient in order to comply with

this subsection. On and after January 1, 2001, any taxes for

any year remaining due or forfeited against real property in

such county not entered on the current collector's warrant

books shall be deemed uncollectible and void, but shall not be

subject to the posting or other requirements of Sections

20-180 through 20-190.

(d) In counties with 100,000 or more inhabitants, the

county clerk shall, when making the annual collector's books,

in a suitable column, insert and designate previous

forfeitures of general taxes by the word "forfeiture", to be

stamped opposite each property forfeited at the last previous

tax sale for general taxes and not redeemed or purchased

previous to the completion of the collector's books. The

collectors of general taxes shall stamp upon all bills

rendered and receipts given the information on the collector's

books regarding forfeiture of general taxes, and the stamped

notation shall also refer the recipient to the county clerk

for full information. The county clerk shall be allowed to

collect from the person requesting an estimate of costs of

redemption of a forfeited property, the fee provided by law.

(Source: P.A. 91-668, eff. 12-22-99.)

(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. 97-944, eff. 8-10-12; 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 until

paid or forfeited. 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.)

(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. 87-17; 88-455.)

(35 ILCS 200/21-90)

Sec. 21-90. Purchase and sale by county; distribution of

proceeds.

(a) When any property is delinquent, or is forfeited for

each of 2 or more years, and is offered for sale under any of

the provisions of this Code, the county board County Board of

the county 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 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 Board, may appoint on

its behalf some officer, or 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

and bid or, in the case of forfeited property, to apply to the

county clerk to purchase. The county 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 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 shall list the street or common

address, if known, 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 County may sell any or assign the property so

acquired with authority provided in this Section, or assign

any tax the certificate of purchase to it, 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 that sale or assignment

under this Section, less all costs of the county incurred in

the acquisition, operation, maintenance, and sale or

assignment 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 and

21-405, a county County may bid or purchase only in the absence

of other bidders.

(Source: P.A. 102-363, eff. 1-1-22.)

(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. 97-557, eff. 7-1-12.)

(35 ILCS 200/21-145)

Sec. 21-145. Scavenger sale. At the same time the county

collector County Collector annually publishes the collector's

annual sale advertisement under Sections 21-110, 21-115, and

21-120, it is mandatory for the collector in counties with

3,000,000 or more inhabitants, and in other counties may, if

the county board so orders by resolution, to 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 application for

judgment and sale of all properties upon which all or a part of

the general taxes for each of 3 or more years are delinquent as

of the date of the advertisement. 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). In no

event may there be more than 2 consecutive years without a sale

under this Section, except where a tax sale has been delayed

pursuant to Section 21-150 as a result of a statewide COVID-19

public health emergency. The term delinquent also includes

forfeitures.

The county collector 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 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 County Collector shall 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. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)

(35 ILCS 200/21-225)

Sec. 21-225. Forfeited tax liens and certificates

property. 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 State of Illinois. 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. However, when the court,

county clerk and county treasurer certify that the taxes and

special assessments not withdrawn from collection on forfeited

property equal or exceed the actual value of the property, the

county collector shall, on the receipt of such certificate,

offer the property for sale to the highest bidder, after first

giving 10 days' notice in counties with less than 10,000

inhabitants, according to the most recent federal decennial

census, and 30 days' notice in all other counties, in the

manner described in Sections 21-110 and 21-115, of the time

and place of sale, together with a description of the property

to be offered. A certificate of purchase shall be issued to the

purchaser at the sale as in other cases provided in this Code.

The county collector shall receive credit in the settlement

with the taxing bodies for which the tax was levied for the

amount not realized by the sale. The amount received from the

sale shall be paid by the collector, pro rata, to the taxing

bodies entitled to it.

(Source: P.A. 97-557, eff. 7-1-12.)

(35 ILCS 200/21-235)

Sec. 21-235. Record of forfeitures. All tax liens and

certificates properties forfeited to the county State at the

sale shall be noted on the Tax Judgment, Sale, Redemption and

Forfeiture Record.

In counties with less than 3,000,000 inhabitants, a list

of all property charged with delinquent special assessments

and forfeited to the county State at the sale shall be returned

to the collector of the levying municipality.

(Source: P.A. 76-2254; 88-455.)

(35 ILCS 200/21-240)

Sec. 21-240. Payment for property purchased at tax sale;

reoffering for sale. 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 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. 84-1308; 88-455.)

(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 of

purchase countersigned by the collector, describing the

property sold, the date of sale, the amount of taxes, special

assessments, interest and cost for which they were sold and

that payment of the sale price has been made. If any person

becomes the purchaser of more than one property owned by one

party or person, the purchaser may have the whole or one or

more of them included in one certificate, but separate

certificates shall be issued in all other cases. A tax

certificate of purchase shall be assignable by endorsement. An

assignment shall vest in the assignee or his or her legal

representatives, all the right and title of the original

purchaser.

If the tax certificate is lost or destroyed, the county

clerk shall issue a duplicate certificate upon written request

and a sworn affidavit by the tax sale purchaser, or his or her

assignee, that the tax certificate is lost or destroyed. The

county clerk shall cause a notation to be made in the tax sale

and judgment book that a duplicate certificate has been

issued, and redemption payments shall be made only to the

holder of the duplicate certificate.

(Source: P.A. 88-455; 89-617, eff. 9-1-96.)

(35 ILCS 200/21-310)

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) prior to the tax sale a voluntary or involuntary

petition was has been 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 or rendered uninhabitable or

otherwise unfit for occupancy 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 court shall promptly

notify the county collector in writing. Every such declaration

pursuant to any provision of this subsection (b) shall be made

within the proceeding in which the tax sale was authorized.

(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),

or (a)(7), or (a)(8) of this Section, the county collector

shall notify the last known owner of the tax certificate of

purchase 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 , 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.

Alternatively, for sales in error declared under subsection

(b)(2) or (b)(4), the county collector may request the circuit

court to direct the county clerk to record any assignment of

the tax certificate to or from the county collector without

charging a fee for the assignment. The owner of the

certificate of purchase shall receive all statutory refunds

and payments. The county collector shall deduct costs and

payments in the same manner as if a sale in error had occurred.

(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. 100-890, eff. 1-1-19; 101-379, eff. 1-1-20;

101-659, eff. 3-23-21.)

(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 paragraph (2) or (4) of subsection (b) of

Section 21-310, 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. 94-662, eff. 1-1-06.)

(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. 100-1070, eff. 1-1-19.)

(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 2 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 6 months from the date of sale if the

property, at the time of sale, was for each of 2 or more

years delinquent or forfeited for all or part of the

general taxes due on the property.

(b) (Blank) If on the date of sale the property sold

was improved with a structure consisting of at least one

and not more than 6 dwelling units it may be redeemed at

any time on or before the expiration of 2 years and 6

months from the date of sale. If, however, the court that

ordered the property sold, upon the verified petition of

the holder of the certificate of purchase brought within 4

months from the date of sale, finds and declares that the

structure on the property is abandoned, then the court may

order that the property may be redeemed at any time on or

before the expiration of 2 years from the date of sale.

Notice of the hearing on a petition to declare the

property abandoned 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 before the

date of the hearing.

(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. 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 200/21-355)

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 subsequent to 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. 101-659, eff. 3-23-21.)

(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 state 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. 87-669; 88-455.)

(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 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 which 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, unless the certificate has been assigned to the county

collector by order of the court which ordered the property

sold, in which case the period of redemption shall be extended

for such period as may be designated by the holder of the

certificate, such period not to exceed 36 months from the date

of the assignment to the collector. 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. 100-890, eff. 1-1-19; 100-975, eff. 8-19-18;

101-81, eff. 7-12-19.)

(35 ILCS 200/21-400)

Sec. 21-400. Special assessments withdrawn or forfeited.

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 or forfeiture countersigned by the

county collector for each property withdrawn or forfeited for

non-payment of any special assessment. The certificate of

withdrawal or forfeiture shall describe the property withdrawn

or forfeited, the date of the withdrawal or forfeiture, and

the amount of the special assessment, interest and costs.

(Source: P.A. 76-2254; 88-455.)

(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. 87-669; 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 State 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. 83-358; 88-455.)

(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) Property located at .

Legal Description or Property Index No. .....................

.............................................................

.............................................................

This notice is to advise you that the above property has

been sold for delinquent taxes and that the period of

redemption from the sale will expire on .....................

This notice is also to advise you that a petition may will

be filed for a tax deed which will transfer title and the right

to possession of the above-referenced this 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.

At the date of this notice the total amount which you must

pay in order to redeem the above property is ................

YOU ARE URGED TO REDEEM IMMEDIATELY TO

PREVENT LOSS OF 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:

The above amount is subject to increase at 6 month

intervals from the date of sale. Check with the county clerk as

to the exact amount you owe before redeeming. Payment must be

made by certified check, cashier's check, money order, or in

cash.

For further information contact the County Clerk

ADDRESS:............................

TELEPHONE AND/OR EMAIL ADDRESS:..........................

For further information about the redemption deadline,

redemption amount, or payment process, please contact the

County Clerk.

...............................

Purchaser or Assignee

Dated (insert date).

Within 10 days after receipt of said notice, the county

clerk shall mail to the addresses supplied by the purchaser or

assignee, by registered or certified mail, copies of said

notice to the party in whose name the taxes are last assessed

as shown by the most recent tax collector's warrant books.

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.)

(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

The Notice to be given to the parties shall be in at least

10-point 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) Property located at .

Legal Description or Property Index No. .....................

.............................................................

.............................................................

This notice is to advise you that the above property has

been sold for delinquent taxes and that the period of

redemption from the sale will expire on .....................

.............................................................

The amount to redeem is subject to increase at 6 month

intervals from the date of sale and may be further increased if

the purchaser at the tax sale or his or her assignee pays any

subsequently accruing taxes or special assessments to redeem

the property from subsequent forfeitures or tax sales. 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

this amendatory Act of the 102nd General Assembly 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) 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 May 27, 2022 (the effective date of Public

Act 102-1003) this amendatory Act of the 102nd 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. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22;

102-1003, eff. 5-27-22; revised 9-1-22.)

(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, except in Cook

County, 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 upon

owners who reside on any part of the property sold by leaving a

copy of the notice with those owners personally.

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. 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 111 days 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 this

amendatory Act of the 97th General Assembly 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

this amendatory Act of the 102nd General Assembly 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) 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 May 27, 2022 (the effective date of Public

Act 102-1003) this amendatory Act of the 102nd General

Assembly.

(Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22;

102-1003, eff. 5-27-22; revised 8-12-22.)

(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, or his

or her assignee may file a petition in the circuit court in the

same proceeding in which the judgment and order of sale were

entered, asking that the court direct the county clerk to

issue a tax deed if the property is not redeemed from the sale.

The petition shall be accompanied by the statutory filing fee.

Notice of filing the petition and a date for redemption,

after which the date on which the petitioner intends to apply

for an order to issue a tax on the petition that a deed if the

taxes are not be issued if the property is not redeemed, shall

be given to occupants, owners and persons interested in the

property as part of the notice provided in Sections 22-10

through 22-25, except that only one publication is required.

The county clerk shall be notified of the filing of the

petition and any person owning or interested in the property

may, if he or she desires, appear in the proceeding.

The changes to this Section made by this amendatory Act of

the 95th General Assembly apply only to matters in which a

petition for tax deed is filed on or after the effective date

of this amendatory Act of the 95th General Assembly.

(Source: P.A. 95-477, eff. 6-1-08.)

(35 ILCS 200/22-35)

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 However, in lieu of reimbursing the county, city, village,

or town for any advancement of money that have not been waived

reimbursement or waiver, the purchaser or his or her assignee

may make application for and the court shall order that the tax

purchase be set aside as a sale in error. However, a 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. 101-379, eff. 1-1-20.)

(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: If the

(1) the redemption period has expired expires and the

property has not been redeemed; and

(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; and

(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; have been redeemed and

(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 so find

and shall enter an order directing the county clerk on the

production of the certificate of purchase and a certified copy

of the order, to issue to the purchaser or his or her 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 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. 98-1162, eff. 6-1-15.)

(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 it has been recorded in the

office of the recorder.

(Source: P.A. 83-358; 88-455.)