IL
Illinois Senate Bill SB1675

Illinois 2023-2024 Regular Session

Illinois Senate Bill SB1675 Compare Versions

OldNewDifferences
1-Public Act 103-0555
21 SB1675 EnrolledLRB103 28658 HLH 55039 b SB1675 Enrolled LRB103 28658 HLH 55039 b
32 SB1675 Enrolled LRB103 28658 HLH 55039 b
4-AN ACT concerning revenue.
5-Be it enacted by the People of the State of Illinois,
6-represented in the General Assembly:
7-Section 5. The Property Tax Code is amended by changing
8-Sections 9-260, 18-250, 21-15, 21-25, 21-45, 21-90, 21-118,
9-21-145, 21-225, 21-235, 21-240, 21-250, 21-310, 21-315,
10-21-330, 21-350, 21-355, 21-370, 21-385, 21-400, 21-405,
11-21-430, 22-5, 22-10, 22-15, 22-25, 22-30, 22-35, 22-40, and
12-22-60 as follows:
13-(35 ILCS 200/9-260)
14-Sec. 9-260. Assessment of omitted property; counties of
15-3,000,000 or more.
16-(a) After signing the affidavit, the county assessor shall
17-have power, when directed by the board of appeals (until the
18-first Monday in December 1998 and the board of review
19-beginning the first Monday in December 1998 and thereafter),
20-or on his or her own initiative, subject to the limitations of
21-Sections 9-265 and 9-270, to assess properties which may have
22-been omitted from assessments for the current year and not
23-more than 3 years prior to the current year for which the
24-property was liable to be taxed, and for which the tax has not
25-been paid, but only on notice and an opportunity to be heard in
26-the manner and form required by law, and shall enter the
3+1 AN ACT concerning revenue.
4+2 Be it enacted by the People of the State of Illinois,
5+3 represented in the General Assembly:
6+4 Section 5. The Property Tax Code is amended by changing
7+5 Sections 9-260, 18-250, 21-15, 21-25, 21-45, 21-90, 21-118,
8+6 21-145, 21-225, 21-235, 21-240, 21-250, 21-310, 21-315,
9+7 21-330, 21-350, 21-355, 21-370, 21-385, 21-400, 21-405,
10+8 21-430, 22-5, 22-10, 22-15, 22-25, 22-30, 22-35, 22-40, and
11+9 22-60 as follows:
12+10 (35 ILCS 200/9-260)
13+11 Sec. 9-260. Assessment of omitted property; counties of
14+12 3,000,000 or more.
15+13 (a) After signing the affidavit, the county assessor shall
16+14 have power, when directed by the board of appeals (until the
17+15 first Monday in December 1998 and the board of review
18+16 beginning the first Monday in December 1998 and thereafter),
19+17 or on his or her own initiative, subject to the limitations of
20+18 Sections 9-265 and 9-270, to assess properties which may have
21+19 been omitted from assessments for the current year and not
22+20 more than 3 years prior to the current year for which the
23+21 property was liable to be taxed, and for which the tax has not
24+22 been paid, but only on notice and an opportunity to be heard in
25+23 the manner and form required by law, and shall enter the
2726
2827
2928
3029 SB1675 Enrolled LRB103 28658 HLH 55039 b
3130
3231
33-assessments upon the assessment books. Any notice shall
34-include (i) a request that a person receiving the notice who is
35-not the current taxpayer contact the office of the county
36-assessor and explain that the person is not the current
37-taxpayer, which contact may be made on the telephone, in
38-writing, or in person upon receipt of the notice, and (ii) the
39-name, address, and telephone number of the appropriate
40-personnel in the office of the county assessor to whom the
41-response should be made. Any time period for the review of an
42-omitted assessment included in the notice shall be consistent
43-with the time period established by the assessor in accordance
44-with subsection (a) of Section 12-55. No charge for tax of
45-previous years shall be made against any property if (1) the
46-assessor failed to notify the board of review of the omitted
47-assessment in accordance with subsection (a-1) of this
48-Section; (2) the property was last assessed as unimproved, the
49-owner of such property gave notice of subsequent improvements
50-and requested a reassessment as required by Section 9-180, and
51-reassessment of the property was not made within the 16-month
52-16 month period immediately following the receipt of that
53-notice; (3) the owner of the property gave notice as required
54-by Section 9-265; (4) the assessor received a building permit
55-for the property evidencing that new construction had occurred
56-or was occurring on the property but failed to list the
57-improvement on the tax rolls; (5) the assessor received a plat
58-map, plat of survey, ALTA survey, mortgage survey, or other
59-
60-
61-similar document containing the omitted property but failed to
62-list the improvement on the tax rolls; (6) the assessor
63-received a real estate transfer declaration indicating a sale
64-from an exempt property owner to a non-exempt property owner
65-but failed to list the property on the tax rolls; or (7) the
66-property was the subject of an assessment appeal before the
67-assessor or the board of review that had included the intended
68-omitted property as part of the assessment appeal and provided
69-evidence of its market value.
70-(a-1) After providing notice and an opportunity to be
71-heard as required by subsection (a) of this Section, the
72-assessor shall render a decision on the omitted assessment,
73-whether or not the omitted assessment was contested, and shall
74-mail a notice of the decision to the taxpayer of record or to
75-the party that contested the omitted assessment. The notice of
76-decision shall contain a statement that the decision may be
77-appealed to the board of review. The decision and all evidence
78-used in the decision shall be transmitted by the assessor to
79-the board of review on or before the dates specified in
80-accordance with Section 16-110.
81-(b) Any taxes based on the omitted assessment of a
82-property pursuant to Sections 9-260 through 9-270 and Sections
83-16-135 and 16-140 shall be prepared and mailed at the same time
84-as the estimated first installment property tax bill for the
85-preceding year (as described in Section 21-30) is prepared and
86-mailed. The omitted assessment tax bill is not due until the
87-
88-
89-date on which the second installment property tax bill for the
90-preceding year becomes due. The omitted assessment tax bill
91-shall be deemed delinquent and shall bear interest beginning
92-on the day after the due date of the second installment (as
93-described in Section 21-25). In counties with 3,000,000 or
94-more inhabitants, any Any taxes for omitted assessments for a
95-tax year before tax year 2023 that are deemed delinquent after
96-the due date of the second installment tax bill shall bear
97-interest at the rate of 1.5% per month, or portion thereof,
98-until paid or forfeited (as described in Section 21-25). In
99-counties with 3,000,000 or more inhabitants, any taxes for
100-omitted assessments for tax year 2023 or thereafter that are
101-deemed delinquent after the due date of the second installment
102-tax bill shall bear interest at the rate of 0.75% per month, or
103-portion thereof, until paid or forfeited (as described in
104-Section 21-25).
105-(c) The assessor shall have no power to change the
106-assessment or alter the assessment books in any other manner
107-or for any other purpose so as to change or affect the taxes in
108-that year, except as ordered by the board of appeals (until the
109-first Monday in December 1998 and the board of review
110-beginning the first Monday in December 1998 and thereafter).
111-The county assessor shall make all changes and corrections
112-ordered by the board of appeals (until the first Monday in
113-December 1998 and the board of review beginning the first
114-Monday in December 1998 and thereafter). The county assessor
115-
116-
117-may for the purpose of revision by the board of appeals (until
118-the first Monday in December 1998 and the board of review
119-beginning the first Monday in December 1998 and thereafter)
120-certify the assessment books for any town or taxing district
121-after or when such books are completed.
122-(Source: P.A. 96-1553, eff. 3-10-11.)
123-(35 ILCS 200/18-250)
124-Sec. 18-250. Additions to forfeited taxes and unpaid
125-special assessments; fee for estimate.
126-(a) When any property has been forfeited for taxes or
127-special assessments, the clerk shall compute the amount of
128-back taxes and special assessments, interest, statutory costs,
129-and printer's fees remaining due, with one year's interest on
130-all taxes forfeited, and enter them upon the collector's books
131-as separate items. Except as otherwise provided in Section
132-21-375, the aggregate so computed shall be collected in the
133-same manner as the taxes on other property for that year. The
134-county clerk shall examine the forfeitures, and strike all
135-errors and make corrections as necessary. For counties with
136-fewer than 3,000,000 inhabitants, interest Interest added to
137-forfeitures under this Section shall be at the rate of 12% per
138-year. For counties with 3,000,000 or more inhabitants,
139-interest added to forfeitures under this Section shall accrue
140-at the rate of (i) 12% per year if the forfeiture is for a tax
141-year before tax year 2023 or (ii) 0.75% per month, or portion
142-
143-
144-thereof, if the forfeiture is for tax year 2023 or any tax year
145-thereafter.
146-(b) In counties with 3,000,000 or more inhabitants, taxes
147-first extended for prior years, or previously extended for
148-prior years for which application for judgment and order of
149-sale is not already pending, shall be added to the tax of the
150-current year, with interest and costs as provided by law.
151-Forfeitures shall not be so added, but they shall remain a lien
152-on the property upon which they were charged until paid or sold
153-as provided by law. There shall be added to such forfeitures
154-annually the same interest as would be added if forfeited
155-annually, until paid or sold, and the addition of each year's
156-interest shall be considered a separate forfeiture.
157-Forfeitures may be redeemed in the manner provided in Section
158-21-370 or 21-375. Taxes and special assessments for which
159-application for judgment and order of sale is pending, or
160-entered but not enforced for any reason, shall not be added to
161-the tax for the current year. However, if the taxes and special
162-assessments remain unpaid, the property, shall be advertised
163-and sold under judgments and orders of sale to be entered in
164-pending applications, or already entered in prior
165-applications, including judgments and orders of sale under
166-which the purchaser fails to complete his or her purchase.
167-(c) In counties with 3,000,000 or more inhabitants, on or
168-before January 1, 2001 and during each year thereafter, the
169-county clerk shall compute the amount of taxes on each
170-
171-
172-property that remain due or forfeited for any year prior to the
173-current year and have not become subject to Sections 20-180
174-through 20-190, and the clerk shall enter the same upon the
175-collector's warrant books of the current and all following
176-years as separate items in a suitable column. The county clerk
177-shall examine the collector's warrant books and the Tax
178-Judgment, Sale, Redemption and Forfeiture records for the
179-appropriate years and may take any other actions as the clerk
180-finds to be necessary or convenient in order to comply with
181-this subsection. On and after January 1, 2001, any taxes for
182-any year remaining due or forfeited against real property in
183-such county not entered on the current collector's warrant
184-books shall be deemed uncollectible and void, but shall not be
185-subject to the posting or other requirements of Sections
186-20-180 through 20-190.
187-(d) In counties with 100,000 or more inhabitants, the
188-county clerk shall, when making the annual collector's books,
189-in a suitable column, insert and designate previous
190-forfeitures of general taxes by the word "forfeiture", to be
191-stamped opposite each property forfeited at the last previous
192-tax sale for general taxes and not redeemed or purchased
193-previous to the completion of the collector's books. The
194-collectors of general taxes shall stamp upon all bills
195-rendered and receipts given the information on the collector's
196-books regarding forfeiture of general taxes, and the stamped
197-notation shall also refer the recipient to the county clerk
198-
199-
200-for full information. The county clerk shall be allowed to
201-collect from the person requesting an estimate of costs of
202-redemption of a forfeited property, the fee provided by law.
203-(Source: P.A. 91-668, eff. 12-22-99.)
204-(35 ILCS 200/21-15)
205-Sec. 21-15. General tax due dates; default by mortgage
206-lender. Except as otherwise provided in this Section or
207-Section 21-40, all property upon which the first installment
208-of taxes remains unpaid on the later of (i) June 1 or (ii) the
209-day after the date specified on the real estate tax bill as the
210-first installment due date annually shall be deemed delinquent
211-and shall bear interest after that date. For property located
212-in a county with fewer than 3,000,000 inhabitants, the unpaid
213-taxes shall bear interest at the rate of 1 1/2% per month or
214-portion thereof. For property located in a county with
215-3,000,000 or more inhabitants, the unpaid taxes shall bear
216-interest at the rate of (i) 1.5% per month, or portion thereof,
217-if the unpaid taxes are for a tax year before 2023 or (ii)
218-0.75% per month, or portion thereof, if the unpaid taxes are
219-for tax year 2023 or any tax year thereafter. Except as
220-otherwise provided in this Section or Section 21-40, all
221-property upon which the second installment of taxes remains
222-due and unpaid on the later of (i) September 1 or (ii) the day
223-after the date specified on the real estate tax bill as the
224-second installment due date, annually, shall be deemed
225-
226-
227-delinquent and shall bear interest after that date at the same
228-interest rate. Notwithstanding any other provision of law, in
229-counties with fewer than 3,000,000 inhabitants, if a taxpayer
230-owes an arrearage of taxes due to an administrative error, and
231-if the county collector sends a separate bill for that
232-arrearage as provided in Section 14-41, then any part of the
233-arrearage of taxes that remains unpaid on the day after the due
234-date specified on that tax bill shall be deemed delinquent and
235-shall bear interest after that date at the rate of 1 1/2% per
236-month or portion thereof. Notwithstanding any other provision
237-of law, in counties with 3,000,000 or more inhabitants, if a
238-taxpayer owes an arrearage of taxes due to an administrative
239-error, and if the county collector sends a separate bill for
240-that arrearage as provided in Section 14-41, then any part of
241-the arrearage of taxes that remains unpaid on the day after the
242-due date specified on that tax bill shall be deemed delinquent
243-and shall bear interest after that date at the rate of (i) 1
244-1/2% per month, or portion thereof, if the arrearage is for a
245-tax year before tax year 2023 or (ii) 0.75% per month, or
246-portion thereof, if the arrearage is for tax year 2023 or any
247-tax year thereafter. All interest collected shall be paid into
248-the general fund of the county. Payment received by mail and
249-postmarked on or before the required due date is not
250-delinquent.
251-Property not subject to the interest charge in Section
252-9-260 or Section 9-265 shall also not be subject to the
253-
254-
255-interest charge imposed by this Section until such time as the
256-owner of the property receives actual notice of and is billed
257-for the principal amount of back taxes due and owing.
258-If an Illinois resident who is a member of the Illinois
259-National Guard or a reserve component of the armed forces of
260-the United States and who has an ownership interest in
261-property taxed under this Act is called to active duty for
262-deployment outside the continental United States and is on
263-active duty on the due date of any installment of taxes due
264-under this Act, he or she shall not be deemed delinquent in the
265-payment of the installment and no interest shall accrue or be
266-charged as a penalty on the installment until 180 days after
267-that member returns from active duty. To be deemed not
268-delinquent in the payment of an installment of taxes and any
269-interest on that installment, the reservist or guardsperson
270-must make a reasonable effort to notify the county clerk and
271-the county collector of his or her activation to active duty
272-and must notify the county clerk and the county collector
273-within 180 days after his or her deactivation and provide
274-verification of the date of his or her deactivation. An
275-installment of property taxes on the property of any reservist
276-or guardsperson who fails to provide timely notice and
277-verification of deactivation to the county clerk is subject to
278-interest and penalties as delinquent taxes under this Code
279-from the date of deactivation.
280-Notwithstanding any other provision of law, when any
281-
282-
283-unpaid taxes become delinquent under this Section through the
284-fault of the mortgage lender, (i) the interest assessed under
285-this Section for delinquent taxes shall be charged against the
286-mortgage lender and not the mortgagor and (ii) the mortgage
287-lender shall pay the taxes, redeem the property and take all
288-necessary steps to remove any liens accruing against the
289-property because of the delinquency. In the event that more
290-than one entity meets the definition of mortgage lender with
291-respect to any mortgage, the interest shall be assessed
292-against the mortgage lender responsible for servicing the
293-mortgage. Unpaid taxes shall be deemed delinquent through the
294-fault of the mortgage lender only if: (a) the mortgage lender
295-has received all payments due the mortgage lender for the
296-property being taxed under the written terms of the mortgage
297-or promissory note secured by the mortgage, (b) the mortgage
298-lender holds funds in escrow to pay the taxes, and (c) the
299-funds are sufficient to pay the taxes after deducting all
300-amounts reasonably anticipated to become due for all hazard
301-insurance premiums and mortgage insurance premiums and any
302-other assessments to be paid from the escrow under the terms of
303-the mortgage. For purposes of this Section, an amount is
304-reasonably anticipated to become due if it is payable within
305-12 months from the time of determining the sufficiency of
306-funds held in escrow. Unpaid taxes shall not be deemed
307-delinquent through the fault of the mortgage lender if the
308-mortgage lender was directed in writing by the mortgagor not
309-
310-
311-to pay the property taxes, or if the failure to pay the taxes
312-when due resulted from inadequate or inaccurate parcel
313-information provided by the mortgagor, a title or abstract
314-company, or by the agency or unit of government assessing the
315-tax.
316-(Source: P.A. 97-944, eff. 8-10-12; 98-286, eff. 1-1-14.)
317-(35 ILCS 200/21-25)
318-Sec. 21-25. Due dates; accelerated billing in counties of
319-3,000,000 or more. Except as hereinafter provided and as
320-provided in Section 21-40, in counties with 3,000,000 or more
321-inhabitants in which the accelerated method of billing and
322-paying taxes provided for in Section 21-30 is in effect, the
323-estimated first installment of unpaid taxes shall be deemed
324-delinquent and shall bear interest after March 1 and until
325-paid or forfeited at the rate of (i) 1 1/2% per month or
326-portion thereof if the unpaid taxes are for a tax year before
327-2023 or (ii) 0.75% per month, or portion thereof, if the unpaid
328-taxes are for tax year 2023 or any tax year thereafter until
329-paid or forfeited. For tax year 2010, the estimated first
330-installment of unpaid taxes shall be deemed delinquent and
331-shall bear interest after April 1 at the rate of 1.5% per month
332-or portion thereof until paid or forfeited. For tax year 2022,
333-the estimated first installment of unpaid taxes shall be
334-deemed delinquent and shall bear interest after April 1, 2023
335-at the rate of 1.5% per month or portion thereof until paid or
336-
337-
338-forfeited. For all tax years, the second installment of unpaid
339-taxes shall be deemed delinquent and shall bear interest after
340-August 1 annually at the same interest rate until paid or
341-forfeited. Notwithstanding any other provision of law, if a
342-taxpayer owes an arrearage of taxes due to an administrative
343-error, and if the county collector sends a separate bill for
344-that arrearage as provided in Section 14-41, then any part of
345-the arrearage of taxes that remains unpaid on the day after the
346-due date specified on that tax bill shall be deemed delinquent
347-and shall bear interest after that date at the rate of (i) 1
348-1/2% per month, or portion thereof, if the unpaid taxes are for
349-a tax year before 2023 or (ii) 0.75% per month, or portion
350-thereof, if the unpaid taxes are for tax year 2023 or any tax
351-year thereafter.
352-If the county board elects by ordinance adopted prior to
353-July 1 of a levy year to provide for taxes to be paid in 4
354-installments, each installment for that levy year and each
355-subsequent year shall be deemed delinquent and shall begin to
356-bear interest 30 days after the date specified by the
357-ordinance for mailing bills, at the rate of 1 1/2% per month,
358-or portion thereof, until paid or forfeited. If the unpaid
359-taxes are for a tax year before 2023, then interest shall
360-accrue at the rate of 1.5% per month, or portion thereof, until
361-paid or forfeited. If the unpaid taxes are for tax year 2023 or
362-any tax year thereafter, then interest shall accrue at the
363-rate of 0.75% per month, or portion thereof, until paid or
364-
365-
366-forfeited.
367-Payment received by mail and postmarked on or before the
368-required due date is not delinquent.
369-Taxes levied on homestead property in which a member of
370-the National Guard or reserves of the armed forces of the
371-United States who was called to active duty on or after August
372-1, 1990, and who has an ownership interest, shall not be deemed
373-delinquent and no interest shall accrue or be charged as a
374-penalty on such taxes due and payable in 1991 or 1992 until one
375-year after that member returns to civilian status.
376-If an Illinois resident who is a member of the Illinois
377-National Guard or a reserve component of the armed forces of
378-the United States and who has an ownership interest in
379-property taxed under this Act is called to active duty for
380-deployment outside the continental United States and is on
381-active duty on the due date of any installment of taxes due
382-under this Act, he or she shall not be deemed delinquent in the
383-payment of the installment and no interest shall accrue or be
384-charged as a penalty on the installment until 180 days after
385-that member returns to civilian status. To be deemed not
386-delinquent in the payment of an installment of taxes and any
387-interest on that installment, the reservist or guardsperson
388-must make a reasonable effort to notify the county clerk and
389-the county collector of his or her activation to active duty
390-and must notify the county clerk and the county collector
391-within 180 days after his or her deactivation and provide
392-
393-
394-verification of the date of his or her deactivation. An
395-installment of property taxes on the property of any reservist
396-or guardsperson who fails to provide timely notice and
397-verification of deactivation to the county clerk is subject to
398-interest and penalties as delinquent taxes under this Code
399-from the date of deactivation.
400-(Source: P.A. 102-1112, eff. 12-21-22.)
401-(35 ILCS 200/21-45)
402-Sec. 21-45. Failure to issue tax bill in prior year. In the
403-event no tax bill was issued as provided in Section 21-30, on
404-any property in any previous year for any reason, one tax bill
405-shall be prepared and mailed by July 1 of the year subsequent
406-to the year in which no tax bill was issued, and taxes on that
407-property for that year only shall bear interest after the
408-first day of August of that year. In counties with fewer than
409-3,000,000 inhabitants, interest shall accrue at the rate of 1
410-1/2% per month or portion thereof until paid or forfeited. In
411-counties with 3,000,000 or more inhabitants, if the taxes are
412-for a tax year before tax year 2023, then interest shall accrue
413-at the rate of 1.5% per month, or portion thereof, until paid
414-or forfeited. In counties with 3,000,000 or more inhabitants,
415-if the taxes are for the 2023 tax year or any tax year
416-thereafter, then interest shall accrue at the rate of 0.75%
417-per month, or portion thereof, until paid or forfeited.
418-(Source: P.A. 87-17; 88-455.)
419-
420-
421-(35 ILCS 200/21-90)
422-Sec. 21-90. Purchase and sale by county; distribution of
423-proceeds.
424-(a) When any property is delinquent, or is forfeited for
425-each of 2 or more years, and is offered for sale under any of
426-the provisions of this Code, the county board County Board of
427-the county County in which the property is located, in its
428-discretion, may bid, or, in the case of forfeited property,
429-may apply to purchase it or otherwise acquire the tax lien or
430-certificate , in the name of the county County as trustee for
431-all taxing districts having an interest in the property's
432-taxes or special assessments for the nonpayment of which the
433-property is sold. The presiding officer of the county board,
434-with the advice and consent of the board Board, may appoint on
435-its behalf some officer, or person, or entity to attend such
436-sales, bid on tax liens or certificates, and act on behalf of
437-the county when exercising its authority under this Section
438-and bid or, in the case of forfeited property, to apply to the
439-county clerk to purchase. The county County shall apply on the
440-bid or purchase the unpaid taxes and special assessments due
441-upon the property. No cash need be paid.
442-(b) The county, as trustee for all taxing districts having
443-an interest in the property's taxes or special assessments,
444-shall be the designated holder of all tax liens or
445-certificates that are forfeited to the State or county. No
446-
447-
448-cash need be paid for the forfeited tax lien or certificate.
449-(c) For any tax lien or certificate acquired under
450-subsection (a) or (b) of this Section, the county The County
451-may take steps necessary to acquire title to the property and
452-may manage and operate the property, including, but not
453-limited to, mowing of grass, removal of nuisance greenery,
454-removal of garbage, waste, debris or other materials, or the
455-demolition, repair, or remediation of unsafe structures. When
456-a county, or other taxing district within the county, is a
457-petitioner for a tax deed, no filing fee shall be required.
458-When a county or other taxing district within the county is the
459-petitioner for a tax deed, one petition may be filed including
460-all parcels that are tax delinquent within the county or
461-taxing district, and any publication made under Section 22-20
462-of this Code may combine all such parcels within a single
463-notice. The notice may include the street address as listed on
464-the most recent available tax bills, if available, and shall
465-list the Property Index Number shall list the street or common
466-address, if known, of the parcels for informational purposes.
467-The county, as tax creditor and as trustee for other tax
468-creditors, or other taxing district within the county, shall
469-not be required to allege and prove that all taxes and special
470-assessments which become due and payable after the sale or
471-forfeiture to the county have been paid nor shall the county be
472-required to pay the subsequently accruing taxes or special
473-assessments at any time. The county board or its designee may
474-
475-
476-prohibit the county collector from including the property in
477-the tax sale of one or more subsequent years. The lien of taxes
478-and special assessments which become due and payable after a
479-sale to a county shall merge in the fee title of the county, or
480-other taxing district within the county, on the issuance of a
481-deed.
482-The county County may sell any or assign the property so
483-acquired with authority provided in this Section, or assign
484-any tax the certificate of purchase to it, to any party,
485-including, but not limited to, taxing districts,
486-municipalities, land banks created pursuant to Illinois law,
487-or non-profit developers focused on constructing affordable
488-housing.
489-The assigned tax certificate shall be void with no further
490-rights given to the assignee, including no right to refund or
491-reimbursement, if a tax deed has not been recorded within 4
492-years after the date of the assignment unless a court extends
493-the assignment period as provided in this Section. Upon a
494-motion by the assignee, a court may toll the 4-year deadline
495-for a specified period of time if the court finds the assignee
496-is prevented from obtaining or recording a deed by injunction
497-or order of any court, by the refusal or inability of any court
498-to act upon the application for a tax deed, by a municipality's
499-refusal to issue necessary transfer stamps or approvals for
500-recording, or by the refusal of the clerk to execute the deed.
501-If an assigned tax certificate is void under this Section, it
502-
503-
504-shall be forfeited to the county and held as a valid
505-certificate of sale in the county's name pursuant to this
506-Section 21-90. The proceeds of any that sale or assignment
507-under this Section, less all costs of the county incurred in
508-the acquisition, operation, maintenance, and sale or
509-assignment of the property or assignment of the tax
510-certificate, including all costs associated with county staff
511-and overhead used to perform the duties of the trustee set
512-forth in this Section, shall be distributed to the taxing
513-districts in proportion to their respective interests therein.
514-Under Sections 21-110, 21-115, 21-120, and 21-190 and
515-21-405, a county County may bid or purchase only in the absence
516-of other bidders.
517-(Source: P.A. 102-363, eff. 1-1-22.)
518-(35 ILCS 200/21-118)
519-Sec. 21-118. Tax sale; online database. At least 10 days
520-prior to any tax sale authorized under this Article 21, the
521-county collector may post on his or her website a list of all
522-properties that are eligible to be sold at the sale. The list
523-shall include the street address on file with the county
524-collector, if available, and shall include the PIN number
525-assigned to the property. The list may not include the name of
526-the property owner. The list may designate properties on which
527-a sale in error has previously been declared, provided that
528-those designations are posted at least 7 days before any tax
529-
530-
531-sale authorized under this Article 21. If the list designates
532-properties as properties on which a sale in error has
533-previously been declared, the list shall also include the
534-court case number or administrative number under which the
535-declaration of the sale in error was made and the basis for the
536-sale in error. No sale in error may be declared under this Code
537-based upon an omission from or error on the list of designated
538-properties.
539-(Source: P.A. 97-557, eff. 7-1-12.)
540-(35 ILCS 200/21-145)
541-Sec. 21-145. Scavenger sale. At the same time the county
542-collector County Collector annually publishes the collector's
543-annual sale advertisement under Sections 21-110, 21-115, and
544-21-120, it is mandatory for the collector in counties with
545-3,000,000 or more inhabitants, and in other counties may, if
546-the county board so orders by resolution, to publish an
547-advertisement giving notice of the intended sale of certain
548-tax liens and certificates that have been forfeited and are
549-held by the county pursuant to Section 21-90 application for
550-judgment and sale of all properties upon which all or a part of
551-the general taxes for each of 3 or more years are delinquent as
552-of the date of the advertisement. Under no circumstance may a
553-tax year be offered at a scavenger sale prior to the annual tax
554-sale for that tax year (or, for omitted assessments issued
555-pursuant to Section 9-260, the annual tax sale for that
556-
557-
558-omitted assessment's warrant year, as defined herein). In no
559-event may there be more than 2 consecutive years without a sale
560-under this Section, except where a tax sale has been delayed
561-pursuant to Section 21-150 as a result of a statewide COVID-19
562-public health emergency. The term delinquent also includes
563-forfeitures.
564-The county collector County Collector shall include in the
565-advertisement and in the application for judgment and sale
566-under this Section and Section 21-260 the total amount of all
567-general taxes upon those properties which are delinquent as of
568-the date of the advertisement. In lieu of a single annual
569-advertisement and application for judgment and sale under this
570-Section and Section 21-260, the county collector County
571-Collector may, from time to time, beginning on the date of the
572-publication of the annual sale advertisement and before August
573-1 of the next year, publish separate advertisements and make
574-separate applications on eligible properties described in one
575-or more volumes of the delinquent list. The separate
576-advertisements and applications shall, in the aggregate,
577-include all the properties which otherwise would have been
578-included in the single annual advertisement and application
579-for judgment and sale under this Section. Upon the written
580-request of the taxing district which levied the same, the
581-county collector may County Collector shall also include in
582-the advertisement the special taxes and special assessments,
583-together with interest, penalties and costs thereon upon those
584-
585-
586-properties which are delinquent as of the date of the
587-advertisement. The advertisement and application for judgment
588-and sale shall be in the manner prescribed by this Code
589-relating to the annual advertisement and application for
590-judgment and sale of delinquent properties.
591-As used in this Section, the term delinquent also includes
592-tax liens and certificates forfeited to the county as trustee
593-and held pursuant to Section 21-90, if those tax liens or
594-certificates are approved for sale by the county board. Any
595-tax lien or certificate held by the county pursuant to Section
596-21-90 that is offered at a scavenger sale shall be assigned by
597-the county to the winning bidder at the scavenger sale as set
598-forth in Section 21-90. After 4 years from the date of
599-assignment, the assignment is void and the tax certificate
600-shall be forfeited back to the county and held pursuant to
601-Section 21-90, unless a tax deed has been issued and recorded
602-by the assignee or a court order to toll the deadline pursuant
603-to Section 21-90 is entered.
604-As used in this Section, "warrant year" means the year
605-preceding the calendar year in which the omitted assessment
606-first became due and payable.
607-(Source: P.A. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)
608-(35 ILCS 200/21-225)
609-Sec. 21-225. Forfeited tax liens and certificates
610-property. Every tax lien or certificate for property offered
611-
612-
613-at public sale, and not sold for want of bidders, unless it is
614-released from sale by the withdrawal from collection of a
615-special assessment levied thereon, shall be forfeited to the
616-county, as trustee for the taxing districts, and managed
617-pursuant to Section 21-90 State of Illinois. Tax certificates
618-are also forfeited to the county in those circumstances
619-described in subsection (d) of Section 21-310 and subsection
620-(f) of Section 22-40 of this Code. However, when the court,
621-county clerk and county treasurer certify that the taxes and
622-special assessments not withdrawn from collection on forfeited
623-property equal or exceed the actual value of the property, the
624-county collector shall, on the receipt of such certificate,
625-offer the property for sale to the highest bidder, after first
626-giving 10 days' notice in counties with less than 10,000
627-inhabitants, according to the most recent federal decennial
628-census, and 30 days' notice in all other counties, in the
629-manner described in Sections 21-110 and 21-115, of the time
630-and place of sale, together with a description of the property
631-to be offered. A certificate of purchase shall be issued to the
632-purchaser at the sale as in other cases provided in this Code.
633-The county collector shall receive credit in the settlement
634-with the taxing bodies for which the tax was levied for the
635-amount not realized by the sale. The amount received from the
636-sale shall be paid by the collector, pro rata, to the taxing
637-bodies entitled to it.
638-(Source: P.A. 97-557, eff. 7-1-12.)
639-
640-
641-(35 ILCS 200/21-235)
642-Sec. 21-235. Record of forfeitures. All tax liens and
643-certificates properties forfeited to the county State at the
644-sale shall be noted on the Tax Judgment, Sale, Redemption and
645-Forfeiture Record.
646-In counties with less than 3,000,000 inhabitants, a list
647-of all property charged with delinquent special assessments
648-and forfeited to the county State at the sale shall be returned
649-to the collector of the levying municipality.
650-(Source: P.A. 76-2254; 88-455.)
651-(35 ILCS 200/21-240)
652-Sec. 21-240. Payment for property purchased at tax sale;
653-reoffering for sale. Payment for property purchased at tax
654-sale; reoffering for sale. Except as otherwise provided below,
655-the person purchasing any property, or any part thereof, shall
656-be liable to the county for the amount due and shall forthwith
657-pay to the county collector the amount charged on the
658-property. Upon failure to do so, the amount due shall be
659-recoverable in a civil action brought in the name of the People
660-of the State of Illinois in any court of competent
661-jurisdiction. The person so purchasing shall be relieved of
662-liability only by payment of the amount due together with
663-interest and costs thereon, or if the property is reoffered at
664-the sale, purchased and paid for. Reoffering of the property
665-
666-
667-for sale shall be at the discretion of the collector. The sale
668-shall not be closed until payment is made or the property again
669-offered for sale. In counties with 3,000,000 or more
670-inhabitants, only the taxes, special assessments, interest and
671-costs as advertised in the sale shall be required to be paid
672-forthwith. Except if the purchaser is the county as trustee
673-pursuant to Section 21-90, the The general taxes charged on
674-the land remaining due and unpaid, including amounts subject
675-to certificates of error, not included in the advertisement,
676-shall be paid by the purchaser within 10 days after the sale,
677-except that upon payment of the fee provided by law to the
678-County Clerk (which fee shall be deemed part of the costs of
679-sale) the purchaser may make written application, within the
680-10 day period, to the county clerk for a statement of all
681-taxes, interest and costs due and an estimate of the cost of
682-redemption of all forfeited general taxes, which were not
683-included in the advertisement. After obtaining such statement
684-and estimate and an order on the county collector to receive
685-the amount of forfeited general taxes, if any, the purchaser
686-shall pay to the county collector all the remaining taxes,
687-interest and costs, and the amount necessary to redeem the
688-forfeited general taxes. The county collector shall issue the
689-purchaser a receipt therefor. Any delay in providing the
690-statement or in accepting payment, and delivering receipt
691-therefor, shall not be counted as a part of the 10 days. When
692-the receipt of the collector is issued, a copy shall be filed
693-
694-
695-with the county clerk and the county clerk shall include the
696-amount shown in such receipt in the amount of the purchase
697-price of the property in the certificate of purchase. The
698-purchaser then shall be entitled to a certificate of purchase.
699-If a purchaser fails to complete his or her purchase as
700-provided in this Section, the purchase shall become void, and
701-be of no effect, but the collector shall not refund the amount
702-paid in cash at the time of the sale, except in cases of sale
703-in error under subsection (a) of Section 21-310. That amount
704-shall be treated as a payment and distributed to the taxing
705-bodies as other collections are distributed. The lien for
706-taxes for the amount paid shall remain on the property, in
707-favor of the purchaser, his or her heirs or assigns, until paid
708-with 5% interest per year on that amount from the date the
709-purchaser paid it. The amount and fact of such ineffective
710-purchase shall be entered in the tax judgment, sale,
711-redemption and forfeiture record opposite the property upon
712-which the lien remains. No redemption shall be made without
713-payment of this amount for the benefit of the purchaser, and no
714-future sale of the property shall be made except subject to the
715-lien of such purchaser. This section shall not apply to any
716-purchase by any city, village or incorporated town in default
717-of other bidders at any sale for delinquent special
718-assessments.
719-(Source: P.A. 84-1308; 88-455.)
720-
721-
722-(35 ILCS 200/21-250)
723-Sec. 21-250. Certificate of purchase. The county clerk
724-shall make out and deliver to the purchaser of any property
725-sold under Section 21-205, or to the county if the lien is
726-acquired pursuant to Section 21-90 and a certificate is
727-requested by the county or its agent, a tax certificate of
728-purchase countersigned by the collector, describing the
729-property sold, the date of sale, the amount of taxes, special
730-assessments, interest and cost for which they were sold and
731-that payment of the sale price has been made. If any person
732-becomes the purchaser of more than one property owned by one
733-party or person, the purchaser may have the whole or one or
734-more of them included in one certificate, but separate
735-certificates shall be issued in all other cases. A tax
736-certificate of purchase shall be assignable by endorsement. An
737-assignment shall vest in the assignee or his or her legal
738-representatives, all the right and title of the original
739-purchaser.
740-If the tax certificate is lost or destroyed, the county
741-clerk shall issue a duplicate certificate upon written request
742-and a sworn affidavit by the tax sale purchaser, or his or her
743-assignee, that the tax certificate is lost or destroyed. The
744-county clerk shall cause a notation to be made in the tax sale
745-and judgment book that a duplicate certificate has been
746-issued, and redemption payments shall be made only to the
747-holder of the duplicate certificate.
748-
749-
750-(Source: P.A. 88-455; 89-617, eff. 9-1-96.)
751-(35 ILCS 200/21-310)
752-Sec. 21-310. Sales in error.
753-(a) When, upon application of the county collector, the
754-owner of the certificate of purchase, the holder of a 5% lien
755-issued pursuant to Section 21-240, or a municipality which
756-owns or has owned the property ordered sold, it appears to the
757-satisfaction of the court which ordered the property sold that
758-any of the following subsections are applicable, the court
759-shall declare the sale to be a sale in error:
760-(1) the property was not subject to taxation, or all
761-or any part of the lien of taxes sold has become null and
762-void pursuant to Section 21-95 or unenforceable pursuant
763-to subsection (c) of Section 18-250 or subsection (b) of
764-Section 22-40; ,
765-(2) the taxes or special assessments had been paid
766-prior to the sale of the property; ,
767-(3) there is a double assessment; ,
768-(4) the description is void for uncertainty; ,
769-(5) the assessor, chief county assessment officer,
770-board of review, board of appeals, or other county
771-official has made an error material to the tax certificate
772-at issue (other than an error of judgment as to the value
773-of any property), provided, however, that a sale in error
774-may not be declared upon application of the owner of the
775-
776-
777-certificate of purchase under this paragraph (5) if the
778-county collector provided notice in accordance with
779-Section 21-118 that the same property received a previous
780-sale in error on the same facts;
781-(5.5) the owner of the homestead property had tendered
782-timely and full payment to the county collector that the
783-owner reasonably believed was due and owing on the
784-homestead property, and the county collector did not apply
785-the payment to the homestead property; provided that this
786-provision applies only to homeowners, not their agents or
787-third-party payors; ,
788-(6) prior to the tax sale a voluntary or involuntary
789-petition was has been filed by or against the legal or
790-beneficial owner of the property requesting relief under
791-the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13, and
792-the bankruptcy case was open on the date the collector's
793-application for judgment was filed pursuant to Section
794-21-150 or 21-155 or the date of the tax sale;
795-(7) the property is owned by the United States, the
796-State of Illinois, a municipality, or a taxing district; ,
797-or
798-(8) the owner of the property is a reservist or
799-guardsperson who is granted an extension of his or her due
800-date under Sections 21-15, 21-20, and 21-25 of this Act.
801-(b) When, upon application of the owner of the certificate
802-of purchase only, it appears to the satisfaction of the court
803-
804-
805-which ordered the property sold that any of the following
806-subsections are applicable, the court shall declare the sale
807-to be a sale in error:
808-(1) A voluntary or involuntary petition under the
809-provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
810-filed subsequent to the tax sale and prior to the issuance
811-of the tax deed, and the bankruptcy case was open on the
812-date the petition for a sale in error was filed.
813-(2) The improvements upon the property sold have been
814-substantially destroyed or rendered uninhabitable or
815-otherwise unfit for occupancy subsequent to the tax sale
816-and prior to the issuance of the tax deed; however, if the
817-court declares a sale in error under this paragraph (2),
818-the court may order the holder of the certificate of
819-purchase to assign the certificate to the county collector
820-if requested by the county collector. The county collector
821-may, upon request of the county, as trustee, or upon
822-request of a taxing district having an interest in the
823-taxes sold, further assign any certificate of purchase
824-received pursuant to this paragraph (2) to the county
825-acting as trustee for taxing districts pursuant to Section
826-21-90 of this Code or to the taxing district having an
827-interest in the taxes sold.
828-(3) There is an interest held by the United States in
829-the property sold which could not be extinguished by the
830-tax deed.
831-
832-
833-(4) The real property contains a hazardous substance,
834-hazardous waste, or underground storage tank that would
835-require cleanup or other removal under any federal, State,
836-or local law, ordinance, or regulation, only if the tax
837-purchaser purchased the property without actual knowledge
838-of the hazardous substance, hazardous waste, or
839-underground storage tank. The presence of a grease trap on
840-the property is not grounds for a sale in error under this
841-paragraph (4). This paragraph (4) applies only if the
842-owner of the certificate of purchase has made application
843-for a sale in error at any time before the issuance of a
844-tax deed. If the court declares a sale in error under this
845-paragraph (4), the court may order the holder of the
846-certificate of purchase to assign the certificate to the
847-county collector if requested by the county collector. The
848-county collector may, upon request of the county, as
849-trustee, or upon request of a taxing district having an
850-interest in the taxes sold, further assign any certificate
851-of purchase received pursuant to this paragraph (4) to the
852-county acting as trustee for taxing districts pursuant to
853-Section 21-90 of this Code or to the taxing district
854-having an interest in the taxes sold.
855-Whenever a court declares a sale in error under this
856-subsection (b), the State's attorney court shall promptly
857-notify the county collector in writing. Every such declaration
858-pursuant to any provision of this subsection (b) shall be made
859-
860-
861-within the proceeding in which the tax sale was authorized.
862-(c) When the county collector discovers, prior to the
863-expiration of the period of redemption, that a tax sale should
864-not have occurred for one or more of the reasons set forth in
865-subdivision (a)(1), (a)(2), (a)(3), (a)(4), (a)(5.5), (a)(6),
866-or (a)(7), or (a)(8) of this Section, the county collector
867-shall notify the last known owner of the tax certificate of
868-purchase by certified and regular mail, or other means
869-reasonably calculated to provide actual notice, that the
870-county collector intends to declare an administrative sale in
871-error and of the reasons therefor, including documentation
872-sufficient to establish the reason why the sale should not
873-have occurred. The owner of the certificate of purchase may
874-object in writing within 28 days after the date of the mailing
875-by the county collector. If an objection is filed, the county
876-collector shall not administratively declare a sale in error,
877-but may apply to the circuit court for a sale in error as
878-provided in subsection (a) of this Section. Thirty days
879-following the receipt of notice by the last known owner of the
880-certificate of purchase, or within a reasonable time
881-thereafter, the county collector shall make a written
882-declaration, based upon clear and convincing evidence, that
883-the taxes were sold in error and shall deliver a copy thereof
884-to the county clerk within 30 days after the date the
885-declaration is made for entry in the tax judgment, sale,
886-redemption, and forfeiture record pursuant to subsection (d)
887-
888-
889-of this Section. The county collector shall promptly notify
890-the last known owner of the certificate of purchase of the
891-declaration by regular mail and shall, except if the
892-certificate was issued pursuant to a no-cash bid, promptly pay
893-the amount of the tax sale, together with interest and costs as
894-provided in Section 21-315, upon surrender of the original
895-certificate of purchase.
896-(d) If a sale is declared to be a sale in error for any
897-reason set forth in Section 22-35, Section 22-50, or
898-subdivision (a)(5), (b)(2), or (b)(4) of this Section, the tax
899-certificate shall be forfeited to the county as trustee
900-pursuant to Section 21-90 of this Code, unless the county
901-collector informs the county and the county clerk in writing
902-that the tax certificate shall not be forfeited to the county
903-as trustee. The , the county clerk shall make entry in the tax
904-judgment, sale, redemption and forfeiture record, that the
905-property was erroneously sold and that the tax certificate is
906-forfeited to the county pursuant to Section 21-90, and the
907-county collector shall, on demand of the owner of the
908-certificate of purchase, refund the amount paid, except for
909-the nonrefundable $80 fee paid, pursuant to Section 21-295,
910-for each item purchased at the tax sale, pay any interest and
911-costs as may be ordered under Sections 21-315 through 21-335,
912-and cancel the certificate so far as it relates to the
913-property. The county collector shall deduct from the accounts
914-of the appropriate taxing bodies their pro rata amounts paid.
915-
916-
917-Alternatively, for sales in error declared under subsection
918-(b)(2) or (b)(4), the county collector may request the circuit
919-court to direct the county clerk to record any assignment of
920-the tax certificate to or from the county collector without
921-charging a fee for the assignment. The owner of the
922-certificate of purchase shall receive all statutory refunds
923-and payments. The county collector shall deduct costs and
924-payments in the same manner as if a sale in error had occurred.
925-(e) Whenever the collector declares an administrative sale
926-in error under this Section, the collector must send a copy of
927-the declaration of the administrative sale in error, and
928-documentation sufficient to establish the reason why the sale
929-should not have occurred, to the government entity responsible
930-for maintaining assessment books and property record cards for
931-the subject property. That entity must review the
932-documentation sent by the collector, make a determination as
933-to whether an update to the assessment books or property
934-record cards is necessary to prevent a recurrence of the sale
935-in error, and update the assessment books or property record
936-cards as appropriate.
937-(f) Whenever a court declares a sale in error under this
938-Section, the State's attorney must send a copy of the
939-application and order declaring the sale in error to the
940-county collector, the county clerk, and the government entity
941-responsible for maintaining the assessment books and property
942-record cards for the subject property. The collector, the
943-
944-
945-county clerk, and the other government entity must each review
946-the application and order sent by the State's attorney and
947-make a determination as to whether an update to its respective
948-records is necessary to prevent a recurrence of the sale in
949-error, and update its records as appropriate.
950-The changes made to this Section by this amendatory Act of
951-the 103rd General Assembly apply to matters concerning tax
952-certificates issued on or after the effective date of this
953-amendatory Act of the 103rd General Assembly.
954-(Source: P.A. 100-890, eff. 1-1-19; 101-379, eff. 1-1-20;
955-101-659, eff. 3-23-21.)
956-(35 ILCS 200/21-315)
957-Sec. 21-315. Refund of costs; interest on refund.
958-(a) If a sale in error under Section 21-310, 22-35, or
959-22-50 is declared, the amount refunded shall also include all
960-costs paid by the owner of the certificate of purchase or his
961-or her assignor which were posted to the tax judgment, sale,
962-redemption and forfeiture record, except that if the sale in
963-error is declared under Section 22-50, in counties of
964-3,000,000 or more inhabitants the amount refunded shall not
965-include the $100 fee paid in accordance with Section 21-330.
966-(b) In those cases which arise solely under grounds set
967-forth in Section 21-310, the amount refunded shall also
968-include interest on the refund of the amount paid for the
969-certificate of purchase, except as otherwise provided in this
970-
971-
972-Section. Interest shall be awarded and paid to the tax
973-purchaser at the rate of 1% per month from the date of sale to
974-the date of payment, or in an amount equivalent to the penalty
975-interest which would be recovered on a redemption at the time
976-of payment pursuant to the order for sale in error, whichever
977-is less. Interest shall not be paid when the sale in error is
978-made pursuant to paragraph (2) or (4) of subsection (b) of
979-Section 21-310, Section 22-35, Section 22-50, subdivision
980-(a)(5), (b)(1), (b)(2), or (b)(4) of Section 21-310, any
981-ground not enumerated in Section 21-310, or in any other case
982-where the court determines that the tax purchaser had actual
983-knowledge prior to the sale of the grounds on which the sale is
984-declared to be erroneous.
985-(c) When the county collector files a petition for sale in
986-error under Section 21-310 and mails a notice thereof by
987-certified or registered mail to the last known owner of the
988-certificate of purchase, any interest otherwise payable under
989-this Section shall cease to accrue as of the date the petition
990-is filed, unless the tax purchaser agrees to an order for sale
991-in error upon the presentation of the petition to the court.
992-Notices under this subsection may be mailed to the last known
993-owner of the certificate of purchase. When the owner of the
994-certificate of purchase contests the collector's petition
995-solely to determine whether the grounds for sale in error are
996-such as to support a claim for interest, the court may direct
997-that the principal amount of the refund be paid to the owner of
998-
999-
1000-the certificate of purchase forthwith. If the court thereafter
1001-determines that a claim for interest lies under this Section,
1002-it shall award such interest from the date of sale to the date
1003-the principal amount was paid. If the owner of the certificate
1004-of purchase files an objection to the county collector's
1005-intention to declare an administrative sale in error, as
1006-provided under subsection (c) of Section 21-310, and,
1007-thereafter, the county collector elects to apply to the
1008-circuit court for a sale in error under subsection (a) of
1009-Section 21-310, then, if the circuit court grants the county
1010-collector's application for a sale in error, the court may not
1011-award interest to the owner of the certificate of purchase for
1012-the period after the mailing date of the county collector's
1013-notice of intention to declare an administrative sale in
1014-error.
1015-(Source: P.A. 94-662, eff. 1-1-06.)
1016-(35 ILCS 200/21-330)
1017-Sec. 21-330. Fund for payment of interest. In all counties
1018-of less than 3,000,000 inhabitants, the county board, by
1019-resolution, may impose a fee for payment of interest and
1020-costs. Each person purchasing any property at a sale under
1021-this Code shall pay to the county collector, prior to the
1022-issuance of any certificate of purchase, a fee of up to $60 for
1023-each item purchased. Each person purchasing any property at a
1024-sale held under this Code in a county with 3,000,000 or more
1025-
1026-
1027-inhabitants shall pay to the county collector, prior to the
1028-issuance of any certificate of purchase, a fee of $100 for each
1029-item purchased. That amount shall be included in the price
1030-paid for the certificate of purchase and the amount required
1031-to redeem under Section 21-355.
1032-All sums of money received under this Section shall be
1033-paid by the collector to the county treasurer of the county in
1034-which the property is situated for deposit into a special
1035-fund. It shall be the duty of the county treasurer, as trustee
1036-of the fund, to invest the principal and income of the fund
1037-from time to time, if not immediately required for payments
1038-under this Section, in investments as are authorized by
1039-Sections 3-10009 and 3-11002 of the Counties Code. The fund
1040-shall be held to pay interest and costs by the county treasurer
1041-as trustee of the fund. No payment shall be made from the fund
1042-except by order of the court declaring a sale in error under
1043-Section 21-310, 22-35, or 22-50 or by declaration of the
1044-county collector under subsection (c) of Section 21-310.
1045-Payments under this Section are subject to the provisions of
1046-subsection (a) of Section 21-315 concerning sales in error
1047-declared under Section 22-50 in counties of 3,000,000 or more
1048-inhabitants. Any moneys accumulated in the fund by the county
1049-treasurer in excess of (i) $100,000 in counties with 250,000
1050-or less inhabitants or (ii) $500,000 in counties with more
1051-than 250,000 inhabitants shall be paid each year prior to the
1052-commencement of the annual tax sale, first to satisfy any
1053-
1054-
1055-existing unpaid judgments entered pursuant to Section 21-295,
1056-and any funds remaining thereafter shall be paid to the
1057-general fund of the county.
1058-(Source: P.A. 100-1070, eff. 1-1-19.)
1059-(35 ILCS 200/21-350)
1060-Sec. 21-350. Period of redemption. Property sold under
1061-this Code may be redeemed at any time before the expiration of
1062-2.5 2 years from the date of sale, except that:
1063-(a) If on the date of sale the property is vacant
1064-non-farm property or property containing an improvement
1065-consisting of a structure or structures with 7 or more
1066-residential units or that is commercial or industrial
1067-property, it may be redeemed at any time before the
1068-expiration of 1 year 6 months from the date of sale if the
1069-property, at the time of sale, was for each of 2 or more
1070-years delinquent or forfeited for all or part of the
1071-general taxes due on the property.
1072-(b) (Blank) If on the date of sale the property sold
1073-was improved with a structure consisting of at least one
1074-and not more than 6 dwelling units it may be redeemed at
1075-any time on or before the expiration of 2 years and 6
1076-months from the date of sale. If, however, the court that
1077-ordered the property sold, upon the verified petition of
1078-the holder of the certificate of purchase brought within 4
1079-months from the date of sale, finds and declares that the
1080-
1081-
1082-structure on the property is abandoned, then the court may
1083-order that the property may be redeemed at any time on or
1084-before the expiration of 2 years from the date of sale.
1085-Notice of the hearing on a petition to declare the
1086-property abandoned shall be given to the owner or owners
1087-of the property and to the person in whose name the taxes
1088-were last assessed, by certified or registered mail sent
1089-to their last known addresses at least 5 days before the
1090-date of the hearing.
1091-(c) If the period of redemption has been extended by
1092-the certificate holder as provided in Section 21-385 or
1093-Section 22-5, the property may be redeemed on or before
1094-the extended redemption date. The changes made to this
1095-Section by this amendatory Act of the 103rd General
1096-Assembly apply to matters concerning tax certificates
1097-issued on or after January 1, 2024.
1098-(Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
1099-86-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189;
1100-88-455.)
1101-(35 ILCS 200/21-355)
1102-Sec. 21-355. Amount of redemption. Any person desiring to
1103-redeem shall deposit an amount specified in this Section with
1104-the county clerk of the county in which the property is
1105-situated, in legal money of the United States, or by cashier's
1106-check, certified check, post office money order or money order
1107-
1108-
1109-issued by a financial institution insured by an agency or
1110-instrumentality of the United States, payable to the county
1111-clerk of the proper county. The deposit shall be deemed timely
1112-only if actually received in person at the county clerk's
1113-office prior to the close of business as defined in Section
1114-3-2007 of the Counties Code on or before the expiration of the
1115-period of redemption or by United States mail with a post
1116-office cancellation mark dated not less than one day prior to
1117-the expiration of the period of redemption. The deposit shall
1118-be in an amount equal to the total of the following:
1119-(a) the certificate amount, which shall include all
1120-tax principal, special assessments, interest and penalties
1121-paid by the tax purchaser together with costs and fees of
1122-sale and fees paid under Sections 21-295 and 21-315
1123-through 21-335, except for the nonrefundable $80 fee paid,
1124-pursuant to Section 21-295, for each item purchased at the
1125-tax sale;
1126-(b) the accrued penalty, computed through the date of
1127-redemption as a percentage of the certificate amount, as
1128-follows:
1129-(1) if the redemption occurs on or before the
1130-expiration of 6 months from the date of sale, the
1131-certificate amount times the penalty bid at sale;
1132-(2) if the redemption occurs after 6 months from
1133-the date of sale, and on or before the expiration of 12
1134-months from the date of sale, the certificate amount
1135-
1136-
1137-times 2 times the penalty bid at sale;
1138-(3) if the redemption occurs after 12 months from
1139-the date of sale and on or before the expiration of 18
1140-months from the date of sale, the certificate amount
1141-times 3 times the penalty bid at sale;
1142-(4) if the redemption occurs after 18 months from
1143-the date of sale and on or before the expiration of 24
1144-months from the date of sale, the certificate amount
1145-times 4 times the penalty bid at sale;
1146-(5) if the redemption occurs after 24 months from
1147-the date of sale and on or before the expiration of 30
1148-months from the date of sale, the certificate amount
1149-times 5 times the penalty bid at sale;
1150-(6) if the redemption occurs after 30 months from
1151-the date of sale and on or before the expiration of 36
1152-months from the date of sale, the certificate amount
1153-times 6 times the penalty bid at sale.
1154-In the event that the property to be redeemed has been
1155-purchased under Section 21-405 before January 1, 2024, the
1156-penalty bid shall be 12% per penalty period as set forth in
1157-subparagraphs (1) through (6) of this subsection (b). The
1158-changes to this subdivision (b)(6) made by this amendatory
1159-Act of the 91st General Assembly are not a new enactment,
1160-but declaratory of existing law.
1161-If the property to be redeemed is property with
1162-respect to which a tax lien or certificate is acquired on
1163-
1164-
1165-or after January 1, 2024 by the county as trustee pursuant
1166-to Section 21-90, the penalty bid is 0.75% and shall
1167-accrue monthly instead of according to the penalty periods
1168-established in subparagraphs (1) through (6) of this
1169-subsection (b).
1170-(c) The total of all taxes, special assessments,
1171-accrued interest on those taxes and special assessments
1172-and costs charged in connection with the payment of those
1173-taxes or special assessments, except for the nonrefundable
1174-$80 fee paid, pursuant to Section 21-295, for each item
1175-purchased at the tax sale, which have been paid by the tax
1176-certificate holder on or after the date those taxes or
1177-special assessments became delinquent together with 12%
1178-penalty on each amount so paid for each year or portion
1179-thereof intervening between the date of that payment and
1180-the date of redemption. In counties with less than
1181-3,000,000 inhabitants, however, a tax certificate holder
1182-may not pay all or part of an installment of a subsequent
1183-tax or special assessment for any year, nor shall any
1184-tender of such a payment be accepted, until after the
1185-second or final installment of the subsequent tax or
1186-special assessment has become delinquent or until after
1187-the holder of the certificate of purchase has filed a
1188-petition for a tax deed under Section 22.30. The person
1189-redeeming shall also pay the amount of interest charged on
1190-the subsequent tax or special assessment and paid as a
1191-
1192-
1193-penalty by the tax certificate holder. This amendatory Act
1194-of 1995 applies to tax years beginning with the 1995
1195-taxes, payable in 1996, and thereafter.
1196-(d) Any amount paid to redeem a forfeiture occurring
1197-before January 1, 2024 but after subsequent to the tax
1198-sale together with 12% penalty thereon for each year or
1199-portion thereof intervening between the date of the
1200-forfeiture redemption and the date of redemption from the
1201-sale.
1202-(e) Any amount paid by the certificate holder for
1203-redemption of a subsequently occurring tax sale, including
1204-tax liens or certificates held by the county as trustee,
1205-pursuant to Section 21-90.
1206-(f) All fees paid to the county clerk under Section
1207-22-5.
1208-(g) All fees paid to the registrar of titles incident
1209-to registering the tax certificate in compliance with the
1210-Registered Titles (Torrens) Act.
1211-(h) All fees paid to the circuit clerk and the
1212-sheriff, a licensed or registered private detective, or
1213-the coroner in connection with the filing of the petition
1214-for tax deed and service of notices under Sections 22-15
1215-through 22-30 and 22-40 in addition to (1) a fee of $35 if
1216-a petition for tax deed has been filed, which fee shall be
1217-posted to the tax judgement, sale, redemption, and
1218-forfeiture record, to be paid to the purchaser or his or
1219-
1220-
1221-her assignee; (2) a fee of $4 if a notice under Section
1222-22-5 has been filed, which fee shall be posted to the tax
1223-judgment, sale, redemption, and forfeiture record, to be
1224-paid to the purchaser or his or her assignee; (3) all costs
1225-paid to record a lis pendens notice in connection with
1226-filing a petition under this Code; and (4) if a petition
1227-for tax deed has been filed, all fees up to $150 per
1228-redemption paid to a registered or licensed title
1229-insurance company or title insurance agent for a title
1230-search to identify all owners, parties interested, and
1231-occupants of the property, to be paid to the purchaser or
1232-his or her assignee. The fees in (1) and (2) of this
1233-paragraph (h) shall be exempt from the posting
1234-requirements of Section 21-360. The costs incurred in
1235-causing notices to be served by a licensed or registered
1236-private detective under Section 22-15, may not exceed the
1237-amount that the sheriff would be authorized by law to
1238-charge if those notices had been served by the sheriff.
1239-(i) All fees paid for publication of notice of the tax
1240-sale in accordance with Section 22-20.
1241-(j) All sums paid to any county, city, village or
1242-incorporated town for reimbursement under Section 22-35.
1243-(k) All costs and expenses of receivership under
1244-Section 21-410, to the extent that these costs and
1245-expenses exceed any income from the property in question,
1246-if the costs and expenditures have been approved by the
1247-
1248-
1249-court appointing the receiver and a certified copy of the
1250-order or approval is filed and posted by the certificate
1251-holder with the county clerk. Only actual costs expended
1252-may be posted on the tax judgment, sale, redemption and
1253-forfeiture record.
1254-(Source: P.A. 101-659, eff. 3-23-21.)
1255-(35 ILCS 200/21-370)
1256-Sec. 21-370. Redemption of forfeited property. Except as
1257-otherwise provided in Section 21-375, any property forfeited
1258-to the county state may be redeemed or sold in the following
1259-manner:
1260-When property has been forfeited for delinquent general
1261-taxes, the person desiring to redeem shall apply to the county
1262-clerk who shall order the county collector to receive from the
1263-person the amount of the forfeited general taxes, statutory
1264-costs, interest prior to forfeiture, printer's fees due
1265-thereon and, in addition, forfeiture interest at a rate of 12%
1266-per year or fraction thereof. Upon presentation of the county
1267-clerk's order to the county collector, the collector shall
1268-receive the amount due on account of forfeited general taxes
1269-and give the person duplicate receipts, setting forth a
1270-description of the property and amount received. One of the
1271-receipts shall be countersigned by the county clerk and, when
1272-so countersigned, shall be evidence of the redemption of the
1273-property. The receipt shall not be valid until it is
1274-
1275-
1276-countersigned by the county clerk. The other receipt shall be
1277-filed by the county clerk in his or her office, and the clerk
1278-shall make a proper entry of the redemption of the property on
1279-the appropriate books in his or her office and charge the
1280-amount of the redemption to the county collector.
1281-In counties with 3,000,000 or more inhabitants, when
1282-property has been forfeited because of the nonpayment of
1283-delinquent special assessments, the county clerk shall collect
1284-from the person desiring to redeem the amount due on the
1285-delinquent special assessment, together with the interest,
1286-costs and penalties fixed by law, and shall issue a receipt
1287-therefor setting forth a description of the property and the
1288-amount received. The receipt shall be evidence of the
1289-redemption of the property therein described. In addition, the
1290-city comptroller or other officer designated and authorized by
1291-the city council, board of trustees or other governing body of
1292-any municipal corporation which levied any special assessment
1293-shall have power to collect the amounts due on properties
1294-which have been forfeited, and the interest and penalties due
1295-thereon, based upon an estimate of the cost of redemption
1296-computed by the county clerk and at a rate to be fixed by the
1297-city council, board of trustees or other governing body as to
1298-the interest and penalties due thereon and shall issue a
1299-receipt therefor. The person receiving the receipt shall file
1300-with the county clerk the receipt of the municipal officer
1301-that such special assessments and interest and penalties have
1302-
1303-
1304-been paid. Upon the presentation of the receipt the county
1305-clerk shall issue to the person a certificate of cancellation
1306-setting forth a description of the property, the special
1307-assessment warrant and installment, and the amount received by
1308-the municipal officer. The certificate of cancellation shall
1309-be evidence of the redemption of the property therein
1310-described. The city council, board of trustees, or other
1311-governing body may authorize the municipal officer to waive
1312-penalties for the first year in excess of 7%. The form of the
1313-receipt of redemption for filing with the county clerk shall
1314-be as prescribed by law.
1315-In counties with less than 3,000,000 inhabitants, when
1316-property has been forfeited in whole or in part for the
1317-non-payment of delinquent special assessments, the person
1318-desiring to redeem shall apply to the municipal collector who
1319-shall receive the amount due on the delinquent special
1320-assessment, together with the interest, costs and penalties
1321-fixed by law, and issue a certificate therefor. The recipient
1322-shall file the certificate of the municipal collector that the
1323-special assessments and the costs, interest and penalties
1324-thereon have been paid with the county clerk. The municipal
1325-collector's certificate of payment shall be filed by the
1326-county clerk in his or her office and the clerk shall make a
1327-proper entry of the redemption on the books in his or her
1328-office.
1329-This Section 21-370 does not apply to any forfeiture that
1330-
1331-
1332-occurs on or after January 1, 2024.
1333-(Source: P.A. 87-669; 88-455.)
1334-(35 ILCS 200/21-385)
1335-Sec. 21-385. Extension of period of redemption.
1336-(a) For any tax certificates held by a county pursuant to
1337-Section 21-90, the redemption period for each tax certificate
1338-shall be extended by operation of law until the date
1339-established by the county as the redemption deadline in a
1340-petition for tax deed filed under Section 22-30. The
1341-redemption deadline established in the petition shall be
1342-identified in the notices provided under Sections 22-10
1343-through 22-25 of this Code. After a redemption deadline is
1344-established in the petition for tax deed, the county may
1345-further extend the redemption deadline by filing with the
1346-county clerk of the county in which the property is located a
1347-written notice to that effect describing the property,
1348-identifying the certificate number, and specifying the
1349-extended period of redemption. Notwithstanding any expiration
1350-of a prior redemption period, all tax certificates forfeited
1351-to the county and held pursuant to Section 21-90 shall remain
1352-enforceable by the county or its assignee, and redemption
1353-shall be extended by operation of law until the date
1354-established by the county as the redemption deadline in a
1355-petition for tax deed filed under Section 22-30.
1356-(b) Within 60 days of the date of assignment, assignees of
1357-
1358-
1359-forfeited certificates under Section 21-90 or Section 21-145
1360-of this Code must file with the county clerk of the county in
1361-which the property is located a written notice describing the
1362-property, stating the date of the assignment, identifying the
1363-certificate number and specifying a deadline for redemption
1364-that is not later than 3 years from the date of assignment.
1365-Upon receiving the notice, the county clerk shall stamp the
1366-date of receipt upon the notice. If the notice is submitted as
1367-an electronic record, the county clerk shall acknowledge
1368-receipt of the record and shall provide confirmation in the
1369-same manner to the certificate holder. The confirmation from
1370-the county clerk shall include the date of receipt and shall
1371-serve as proof that the notice was filed with the county clerk.
1372-In no event shall a county clerk permit an assignee of
1373-forfeited certificates under Section 21-90 or Section 21-145
1374-of this Code to extend the period of redemption beyond 3 years
1375-from the date of assignment. If the redemption period expires
1376-and no petition for tax deed has been filed under Section
1377-22-30, the assigned tax certificate shall be forfeited to and
1378-held by the county pursuant to Section 21-90.
1379-(c) Except for the county as trustee pursuant to Section
1380-21-90, the The purchaser or his or her assignee of property
1381-sold for nonpayment of general taxes or special assessments
1382-may extend the period of redemption at any time before the
1383-expiration of the original period of redemption, or thereafter
1384-prior to the expiration of any extended period of redemption,
1385-
1386-
1387-but only for a period that which will expire not later than 3
1388-years from the date of sale, by filing with the county clerk of
1389-the county in which the property is located a written notice to
1390-that effect describing the property, stating the date of the
1391-sale and specifying the extended period of redemption. Upon
1392-receiving the notice, the county clerk shall stamp the date of
1393-receipt upon the notice. If the notice is submitted as an
1394-electronic record, the county clerk shall acknowledge receipt
1395-of the record and shall provide confirmation in the same
1396-manner to the certificate holder. The confirmation from the
1397-county clerk shall include the date of receipt and shall serve
1398-as proof that the notice was filed with the county clerk. The
1399-county clerk shall not be required to extend the period of
1400-redemption unless the purchaser or his or her assignee obtains
1401-this acknowledgement of delivery. If prior to the expiration
1402-of the period of redemption or extended period of redemption a
1403-petition for tax deed has been filed under Section 22-30, upon
1404-application of the petitioner, the court shall allow the
1405-purchaser or his or her assignee to extend the period of
1406-redemption after expiration of the original period or any
1407-extended period of redemption, provided that any extension
1408-allowed will expire not later than 3 years from the date of
1409-sale, unless the certificate has been assigned to the county
1410-collector by order of the court which ordered the property
1411-sold, in which case the period of redemption shall be extended
1412-for such period as may be designated by the holder of the
1413-
1414-
1415-certificate, such period not to exceed 36 months from the date
1416-of the assignment to the collector. If the period of
1417-redemption is extended, the purchaser or his or her assignee
1418-must give the notices provided for in Section 22-10 at the
1419-specified times prior to the expiration of the extended period
1420-of redemption by causing a sheriff (or if he or she is
1421-disqualified, a coroner) of the county in which the property,
1422-or any part thereof, is located to serve the notices as
1423-provided in Sections 22-15 and 22-20. The notices may also be
1424-served as provided in Sections 22-15 and 22-20 by a special
1425-process server appointed by the court under Section 22-15 and
1426-as provided in Sections 22-15 and 22-20.
1427-The changes made to this Section by this amendatory Act of
1428-the 103rd General Assembly apply to matters concerning tax
1429-certificates issued on or after January 1, 2024.
1430-(Source: P.A. 100-890, eff. 1-1-19; 100-975, eff. 8-19-18;
1431-101-81, eff. 7-12-19.)
1432-(35 ILCS 200/21-400)
1433-Sec. 21-400. Special assessments withdrawn or forfeited.
1434-In counties with 3,000,000 or more inhabitants, the county
1435-clerk, upon request of the city comptroller or other municipal
1436-officer authorized by the city council or board of trustees of
1437-any city, village or incorporated town to make such request,
1438-shall issue to the city, village or incorporated town, a
1439-certificate of withdrawal or forfeiture countersigned by the
1440-
1441-
1442-county collector for each property withdrawn or forfeited for
1443-non-payment of any special assessment. The certificate of
1444-withdrawal or forfeiture shall describe the property withdrawn
1445-or forfeited, the date of the withdrawal or forfeiture, and
1446-the amount of the special assessment, interest and costs.
1447-(Source: P.A. 76-2254; 88-455.)
1448-(35 ILCS 200/21-405)
1449-Sec. 21-405. Special assessments withdrawn or forfeited.
1450-When property has been forfeited for delinquent general
1451-taxes or special assessments, a person desiring to purchase
1452-the property shall make application to the county clerk. The
1453-application shall be accompanied by a fee of $10 in counties
1454-with 3,000,000 or more inhabitants and $5 in counties with
1455-less than 3,000,000 inhabitants for each item on which
1456-application is made. The county clerk shall promptly send
1457-notice by registered or certified mail, return receipt
1458-requested, to the party in whose name the general taxes were
1459-last assessed or paid. The notice shall adequately describe
1460-the property, shall state the name and address of the party in
1461-whose name the general taxes were last assessed or paid, shall
1462-recite that application has been made to purchase the property
1463-for forfeited taxes or special assessments and that the
1464-property will be sold unless redemption is made within 30 days
1465-of the mailing of notice. For 30 days after the mailing, the
1466-property may be redeemed under Section 21-370.
1467-
1468-
1469-If redemption is not made, the county clerk shall receive
1470-from the purchaser the amount due on forfeited special
1471-assessments, together with the interest, costs and penalties
1472-thereon fixed by law, and shall issue an order to the county
1473-collector directing him or her to receive from the purchaser
1474-the amount of the forfeited general taxes, together with the
1475-costs, interest, fees and forfeiture interest provided in
1476-Section 21-370. In the order, the county clerk shall recite
1477-the amounts received by him or her on account of forfeited
1478-special assessments and shall direct the county collector to
1479-issue a receipt in the form of a certificate of purchase. Upon
1480-presentation of the order of the county clerk, the county
1481-collector shall receive the amount due on account of forfeited
1482-general taxes, and shall issue a receipt therefor in the form
1483-of a certificate of purchase.
1484-The certificate of purchase shall set forth a description
1485-of the property, and the amount paid by the purchaser on
1486-account of general taxes and special assessments, and shall be
1487-countersigned by the county clerk. When so countersigned, the
1488-certificate of purchase shall be evidence of the sale of the
1489-property and of the receipt by the county collector of the
1490-amounts ordered to be received by him or her by the county
1491-clerk on account of general taxes, and evidence of receipt by
1492-the county clerk of the amount received by him or her on
1493-account of forfeited special assessments. A certificate of
1494-purchase shall not be valid until it is countersigned by the
1495-
1496-
1497-county clerk. Upon countersigning the certificate, the county
1498-clerk shall make a proper entry of the sale of the property on
1499-the appropriate books, and charge the amount of the sale money
1500-of forfeited general taxes to the collector.
1501-Property purchased under this Section shall be subject to
1502-redemption, notice, etc., the same as if sold under Section
1503-21-110 through 21-120. Any special assessment which has been
1504-withdrawn from collection by the municipality levying it shall
1505-not be subject to sale, but the purchaser, prior to the entry
1506-of any order for the issuance of a tax deed based on a sale
1507-under this Section, shall pay to the officer entitled to
1508-receive the amount due on all the withdrawn special
1509-assessments. The purchaser may file his or her receipts with
1510-the county clerk and have them posted on the tax judgment,
1511-sale, redemption and forfeiture record at the same rate of
1512-penalty and in the same manner as in the case of payment of
1513-taxes and special assessments accruing after the sale, as
1514-provided in Section 21-355.
1515-This Section does not apply to any application or
1516-forfeiture that occurs on or after January 1, 2024.
1517-(Source: P.A. 87-669; 88-455.)
1518-(35 ILCS 200/21-430)
1519-Sec. 21-430. Partial settlement. In the event an owner or
1520-party interested requests to make settlement on a part of the
1521-property sold to a municipality, withdrawn from collection or
1522-
1523-
1524-forfeited to the county State for the non-payment of special
1525-assessments, the municipal officer is hereby authorized to
1526-accept the pro rata amount of any or all installments of the
1527-special assessment. That amount shall be computed by the board
1528-of local improvements, or other board or officer levying the
1529-special assessment, together with interest, costs and
1530-penalties as provided by law.
1531-A petition containing the computation shall then be
1532-presented by the municipality to the court wherein the
1533-original assessment was confirmed. The petition shall bear the
1534-same number and title as the original proceeding. At least 10
1535-days before the date set for the hearing of the petition,
1536-notices shall be sent by mail, postpaid, to each of the persons
1537-who last paid the general taxes on the property originally
1538-assessed. The notices shall contain the description of the
1539-property as originally assessed, as it is to be divided, and
1540-the division of the original assessment, or installments
1541-thereof, together with interest, costs and penalties, showing
1542-the amount to be charged against each part of the property of
1543-land so divided, the date when the petition is to be heard, and
1544-the date when objections thereto may be filed.
1545-An affidavit by one of the members of the board of local
1546-improvements, or other board or officer computing the
1547-division, attesting to the mailing is prima facie evidence of
1548-a compliance with this Section. The court shall proceed to
1549-determine a fair and equitable division of the assessment, or
1550-
1551-
1552-any installment thereof, together with all interest, penalties
1553-and costs. The court shall order the cancellation of the
1554-certificate of sale, withdrawal or forfeiture on any part of
1555-the property if settlement is made within 10 days from the date
1556-of the court's order.
1557-The county clerk may note on the certificate the partial
1558-cancellation and shall issue a certificate of cancellation on
1559-that part of the property and return the certificate to the
1560-municipality. Where a certificate of forfeiture or withdrawal
1561-has not been issued, the county clerk may accept the Receipt of
1562-Deposit for Redemption, issued by the municipal officer, as
1563-provided by law, and the clerk shall issue a certificate of
1564-cancellation on that part of the property. He or she shall make
1565-proper entry on his or her records showing the part of the
1566-property on which settlement has been made and the amount due
1567-on the balance.
1568-(Source: P.A. 83-358; 88-455.)
1569-(35 ILCS 200/22-5)
1570-Sec. 22-5. Notice of sale and redemption rights. In order
1571-to be entitled to a tax deed, within 4 months and 15 days after
1572-any sale held under this Code, the purchaser or his or her
1573-assignee, and the county for all forfeited certificates from
1574-the annual sale, shall deliver to the county clerk a notice to
1575-be given to the party in whose name the taxes are last assessed
1576-as shown by the most recent tax collector's warrant books, in
1577-
1578-
1579-at least 10 point type in the following form completely filled
1580-in:
1581-TAKE NOTICE
1582-County of ...............................................
1583-Date Premises Sold or Forfeited ..........................
1584-Certificate No. .........................................
1585-Sold for General Taxes of (year) ........................
1586-Sold for Special Assessment of (Municipality)
1587-and special assessment number ...........................
1588-Warrant No. ............... Inst. No. .................
1589-THIS PROPERTY HAS BEEN SOLD FOR
1590-DELINQUENT TAXES
1591-Property Address (as identified on the most recent tax bill,
1592-if available) Property located at .
1593-Legal Description or Property Index No. .....................
1594-.............................................................
1595-.............................................................
1596-This notice is to advise you that the above property has
1597-been sold for delinquent taxes and that the period of
1598-redemption from the sale will expire on .....................
1599-This notice is also to advise you that a petition may will
1600-be filed for a tax deed which will transfer title and the right
1601-to possession of the above-referenced this property
1602-("Property") if redemption is not made on or before the
1603-redemption deadline. .............................................................
1604-To determine the redemption deadline and the total amount
1605-
1606-
1607-you must pay to redeem the sold taxes, you must immediately
1608-contact the County Clerk at the address, phone number, or
1609-email address below. Check with the County Clerk for the exact
1610-amount you owe before redeeming. Payment must be made by
1611-certified check, cashier's check, money order, or in cash to
1612-the County Clerk.
1613-At the date of this notice the total amount which you must
1614-pay in order to redeem the above property is ................
1615-YOU ARE URGED TO REDEEM IMMEDIATELY TO
1616-PREVENT LOSS OF PROPERTY
1617-Property sold under the Property Tax Code may be redeemed
1618-by any owner or person holding an interest in the Property at
1619-any time before the following deadlines (based on property
1620-classification as of the Date of Sale):
1621-You must redeem your taxes within one year of the Date of
1622-Sale for the following classifications:
1623-(1) vacant non-farm property;
1624-(2) property containing an improvement consisting of a
1625-structure or structures with 7 or more residential units;
1626-and
1627-(3) commercial or industrial property.
1628-You must redeem your taxes within 2 1/2 years of the Date
1629-of Sale for the following classifications:
1630-(1) all residential property with less than 6 units;
1631-and
1632-(2) all other property not covered by the 1-year
1633-
1634-
1635-redemption period outlined above.
1636-Redemption deadlines may have been extended by the
1637-certificate holder or pursuant to Illinois law. To confirm the
1638-redemption deadline, you must contact the County Clerk at the
1639-address, telephone number, or email address below. Redemption
1640-can be made at any time on or before .... by applying to the
1641-County Clerk of .... County, Illinois at the Office of the
1642-County Clerk in ...., Illinois. The address, telephone number,
1643-and email address for the County Clerk is as follows:
1644-The above amount is subject to increase at 6 month
1645-intervals from the date of sale. Check with the county clerk as
1646-to the exact amount you owe before redeeming. Payment must be
1647-made by certified check, cashier's check, money order, or in
1648-cash.
1649-For further information contact the County Clerk
1650-ADDRESS:............................
1651-TELEPHONE AND/OR EMAIL ADDRESS:..........................
1652-For further information about the redemption deadline,
1653-redemption amount, or payment process, please contact the
1654-County Clerk.
32+SB1675 Enrolled- 2 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 2 - LRB103 28658 HLH 55039 b
33+ SB1675 Enrolled - 2 - LRB103 28658 HLH 55039 b
34+1 assessments upon the assessment books. Any notice shall
35+2 include (i) a request that a person receiving the notice who is
36+3 not the current taxpayer contact the office of the county
37+4 assessor and explain that the person is not the current
38+5 taxpayer, which contact may be made on the telephone, in
39+6 writing, or in person upon receipt of the notice, and (ii) the
40+7 name, address, and telephone number of the appropriate
41+8 personnel in the office of the county assessor to whom the
42+9 response should be made. Any time period for the review of an
43+10 omitted assessment included in the notice shall be consistent
44+11 with the time period established by the assessor in accordance
45+12 with subsection (a) of Section 12-55. No charge for tax of
46+13 previous years shall be made against any property if (1) the
47+14 assessor failed to notify the board of review of the omitted
48+15 assessment in accordance with subsection (a-1) of this
49+16 Section; (2) the property was last assessed as unimproved, the
50+17 owner of such property gave notice of subsequent improvements
51+18 and requested a reassessment as required by Section 9-180, and
52+19 reassessment of the property was not made within the 16-month
53+20 16 month period immediately following the receipt of that
54+21 notice; (3) the owner of the property gave notice as required
55+22 by Section 9-265; (4) the assessor received a building permit
56+23 for the property evidencing that new construction had occurred
57+24 or was occurring on the property but failed to list the
58+25 improvement on the tax rolls; (5) the assessor received a plat
59+26 map, plat of survey, ALTA survey, mortgage survey, or other
60+
61+
62+
63+
64+
65+ SB1675 Enrolled - 2 - LRB103 28658 HLH 55039 b
66+
67+
68+SB1675 Enrolled- 3 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 3 - LRB103 28658 HLH 55039 b
69+ SB1675 Enrolled - 3 - LRB103 28658 HLH 55039 b
70+1 similar document containing the omitted property but failed to
71+2 list the improvement on the tax rolls; (6) the assessor
72+3 received a real estate transfer declaration indicating a sale
73+4 from an exempt property owner to a non-exempt property owner
74+5 but failed to list the property on the tax rolls; or (7) the
75+6 property was the subject of an assessment appeal before the
76+7 assessor or the board of review that had included the intended
77+8 omitted property as part of the assessment appeal and provided
78+9 evidence of its market value.
79+10 (a-1) After providing notice and an opportunity to be
80+11 heard as required by subsection (a) of this Section, the
81+12 assessor shall render a decision on the omitted assessment,
82+13 whether or not the omitted assessment was contested, and shall
83+14 mail a notice of the decision to the taxpayer of record or to
84+15 the party that contested the omitted assessment. The notice of
85+16 decision shall contain a statement that the decision may be
86+17 appealed to the board of review. The decision and all evidence
87+18 used in the decision shall be transmitted by the assessor to
88+19 the board of review on or before the dates specified in
89+20 accordance with Section 16-110.
90+21 (b) Any taxes based on the omitted assessment of a
91+22 property pursuant to Sections 9-260 through 9-270 and Sections
92+23 16-135 and 16-140 shall be prepared and mailed at the same time
93+24 as the estimated first installment property tax bill for the
94+25 preceding year (as described in Section 21-30) is prepared and
95+26 mailed. The omitted assessment tax bill is not due until the
96+
97+
98+
99+
100+
101+ SB1675 Enrolled - 3 - LRB103 28658 HLH 55039 b
102+
103+
104+SB1675 Enrolled- 4 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 4 - LRB103 28658 HLH 55039 b
105+ SB1675 Enrolled - 4 - LRB103 28658 HLH 55039 b
106+1 date on which the second installment property tax bill for the
107+2 preceding year becomes due. The omitted assessment tax bill
108+3 shall be deemed delinquent and shall bear interest beginning
109+4 on the day after the due date of the second installment (as
110+5 described in Section 21-25). In counties with 3,000,000 or
111+6 more inhabitants, any Any taxes for omitted assessments for a
112+7 tax year before tax year 2023 that are deemed delinquent after
113+8 the due date of the second installment tax bill shall bear
114+9 interest at the rate of 1.5% per month, or portion thereof,
115+10 until paid or forfeited (as described in Section 21-25). In
116+11 counties with 3,000,000 or more inhabitants, any taxes for
117+12 omitted assessments for tax year 2023 or thereafter that are
118+13 deemed delinquent after the due date of the second installment
119+14 tax bill shall bear interest at the rate of 0.75% per month, or
120+15 portion thereof, until paid or forfeited (as described in
121+16 Section 21-25).
122+17 (c) The assessor shall have no power to change the
123+18 assessment or alter the assessment books in any other manner
124+19 or for any other purpose so as to change or affect the taxes in
125+20 that year, except as ordered by the board of appeals (until the
126+21 first Monday in December 1998 and the board of review
127+22 beginning the first Monday in December 1998 and thereafter).
128+23 The county assessor shall make all changes and corrections
129+24 ordered by the board of appeals (until the first Monday in
130+25 December 1998 and the board of review beginning the first
131+26 Monday in December 1998 and thereafter). The county assessor
132+
133+
134+
135+
136+
137+ SB1675 Enrolled - 4 - LRB103 28658 HLH 55039 b
138+
139+
140+SB1675 Enrolled- 5 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 5 - LRB103 28658 HLH 55039 b
141+ SB1675 Enrolled - 5 - LRB103 28658 HLH 55039 b
142+1 may for the purpose of revision by the board of appeals (until
143+2 the first Monday in December 1998 and the board of review
144+3 beginning the first Monday in December 1998 and thereafter)
145+4 certify the assessment books for any town or taxing district
146+5 after or when such books are completed.
147+6 (Source: P.A. 96-1553, eff. 3-10-11.)
148+7 (35 ILCS 200/18-250)
149+8 Sec. 18-250. Additions to forfeited taxes and unpaid
150+9 special assessments; fee for estimate.
151+10 (a) When any property has been forfeited for taxes or
152+11 special assessments, the clerk shall compute the amount of
153+12 back taxes and special assessments, interest, statutory costs,
154+13 and printer's fees remaining due, with one year's interest on
155+14 all taxes forfeited, and enter them upon the collector's books
156+15 as separate items. Except as otherwise provided in Section
157+16 21-375, the aggregate so computed shall be collected in the
158+17 same manner as the taxes on other property for that year. The
159+18 county clerk shall examine the forfeitures, and strike all
160+19 errors and make corrections as necessary. For counties with
161+20 fewer than 3,000,000 inhabitants, interest Interest added to
162+21 forfeitures under this Section shall be at the rate of 12% per
163+22 year. For counties with 3,000,000 or more inhabitants,
164+23 interest added to forfeitures under this Section shall accrue
165+24 at the rate of (i) 12% per year if the forfeiture is for a tax
166+25 year before tax year 2023 or (ii) 0.75% per month, or portion
167+
168+
169+
170+
171+
172+ SB1675 Enrolled - 5 - LRB103 28658 HLH 55039 b
173+
174+
175+SB1675 Enrolled- 6 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 6 - LRB103 28658 HLH 55039 b
176+ SB1675 Enrolled - 6 - LRB103 28658 HLH 55039 b
177+1 thereof, if the forfeiture is for tax year 2023 or any tax year
178+2 thereafter.
179+3 (b) In counties with 3,000,000 or more inhabitants, taxes
180+4 first extended for prior years, or previously extended for
181+5 prior years for which application for judgment and order of
182+6 sale is not already pending, shall be added to the tax of the
183+7 current year, with interest and costs as provided by law.
184+8 Forfeitures shall not be so added, but they shall remain a lien
185+9 on the property upon which they were charged until paid or sold
186+10 as provided by law. There shall be added to such forfeitures
187+11 annually the same interest as would be added if forfeited
188+12 annually, until paid or sold, and the addition of each year's
189+13 interest shall be considered a separate forfeiture.
190+14 Forfeitures may be redeemed in the manner provided in Section
191+15 21-370 or 21-375. Taxes and special assessments for which
192+16 application for judgment and order of sale is pending, or
193+17 entered but not enforced for any reason, shall not be added to
194+18 the tax for the current year. However, if the taxes and special
195+19 assessments remain unpaid, the property, shall be advertised
196+20 and sold under judgments and orders of sale to be entered in
197+21 pending applications, or already entered in prior
198+22 applications, including judgments and orders of sale under
199+23 which the purchaser fails to complete his or her purchase.
200+24 (c) In counties with 3,000,000 or more inhabitants, on or
201+25 before January 1, 2001 and during each year thereafter, the
202+26 county clerk shall compute the amount of taxes on each
203+
204+
205+
206+
207+
208+ SB1675 Enrolled - 6 - LRB103 28658 HLH 55039 b
209+
210+
211+SB1675 Enrolled- 7 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 7 - LRB103 28658 HLH 55039 b
212+ SB1675 Enrolled - 7 - LRB103 28658 HLH 55039 b
213+1 property that remain due or forfeited for any year prior to the
214+2 current year and have not become subject to Sections 20-180
215+3 through 20-190, and the clerk shall enter the same upon the
216+4 collector's warrant books of the current and all following
217+5 years as separate items in a suitable column. The county clerk
218+6 shall examine the collector's warrant books and the Tax
219+7 Judgment, Sale, Redemption and Forfeiture records for the
220+8 appropriate years and may take any other actions as the clerk
221+9 finds to be necessary or convenient in order to comply with
222+10 this subsection. On and after January 1, 2001, any taxes for
223+11 any year remaining due or forfeited against real property in
224+12 such county not entered on the current collector's warrant
225+13 books shall be deemed uncollectible and void, but shall not be
226+14 subject to the posting or other requirements of Sections
227+15 20-180 through 20-190.
228+16 (d) In counties with 100,000 or more inhabitants, the
229+17 county clerk shall, when making the annual collector's books,
230+18 in a suitable column, insert and designate previous
231+19 forfeitures of general taxes by the word "forfeiture", to be
232+20 stamped opposite each property forfeited at the last previous
233+21 tax sale for general taxes and not redeemed or purchased
234+22 previous to the completion of the collector's books. The
235+23 collectors of general taxes shall stamp upon all bills
236+24 rendered and receipts given the information on the collector's
237+25 books regarding forfeiture of general taxes, and the stamped
238+26 notation shall also refer the recipient to the county clerk
239+
240+
241+
242+
243+
244+ SB1675 Enrolled - 7 - LRB103 28658 HLH 55039 b
245+
246+
247+SB1675 Enrolled- 8 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 8 - LRB103 28658 HLH 55039 b
248+ SB1675 Enrolled - 8 - LRB103 28658 HLH 55039 b
249+1 for full information. The county clerk shall be allowed to
250+2 collect from the person requesting an estimate of costs of
251+3 redemption of a forfeited property, the fee provided by law.
252+4 (Source: P.A. 91-668, eff. 12-22-99.)
253+5 (35 ILCS 200/21-15)
254+6 Sec. 21-15. General tax due dates; default by mortgage
255+7 lender. Except as otherwise provided in this Section or
256+8 Section 21-40, all property upon which the first installment
257+9 of taxes remains unpaid on the later of (i) June 1 or (ii) the
258+10 day after the date specified on the real estate tax bill as the
259+11 first installment due date annually shall be deemed delinquent
260+12 and shall bear interest after that date. For property located
261+13 in a county with fewer than 3,000,000 inhabitants, the unpaid
262+14 taxes shall bear interest at the rate of 1 1/2% per month or
263+15 portion thereof. For property located in a county with
264+16 3,000,000 or more inhabitants, the unpaid taxes shall bear
265+17 interest at the rate of (i) 1.5% per month, or portion thereof,
266+18 if the unpaid taxes are for a tax year before 2023 or (ii)
267+19 0.75% per month, or portion thereof, if the unpaid taxes are
268+20 for tax year 2023 or any tax year thereafter. Except as
269+21 otherwise provided in this Section or Section 21-40, all
270+22 property upon which the second installment of taxes remains
271+23 due and unpaid on the later of (i) September 1 or (ii) the day
272+24 after the date specified on the real estate tax bill as the
273+25 second installment due date, annually, shall be deemed
274+
275+
276+
277+
278+
279+ SB1675 Enrolled - 8 - LRB103 28658 HLH 55039 b
280+
281+
282+SB1675 Enrolled- 9 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 9 - LRB103 28658 HLH 55039 b
283+ SB1675 Enrolled - 9 - LRB103 28658 HLH 55039 b
284+1 delinquent and shall bear interest after that date at the same
285+2 interest rate. Notwithstanding any other provision of law, in
286+3 counties with fewer than 3,000,000 inhabitants, if a taxpayer
287+4 owes an arrearage of taxes due to an administrative error, and
288+5 if the county collector sends a separate bill for that
289+6 arrearage as provided in Section 14-41, then any part of the
290+7 arrearage of taxes that remains unpaid on the day after the due
291+8 date specified on that tax bill shall be deemed delinquent and
292+9 shall bear interest after that date at the rate of 1 1/2% per
293+10 month or portion thereof. Notwithstanding any other provision
294+11 of law, in counties with 3,000,000 or more inhabitants, if a
295+12 taxpayer owes an arrearage of taxes due to an administrative
296+13 error, and if the county collector sends a separate bill for
297+14 that arrearage as provided in Section 14-41, then any part of
298+15 the arrearage of taxes that remains unpaid on the day after the
299+16 due date specified on that tax bill shall be deemed delinquent
300+17 and shall bear interest after that date at the rate of (i) 1
301+18 1/2% per month, or portion thereof, if the arrearage is for a
302+19 tax year before tax year 2023 or (ii) 0.75% per month, or
303+20 portion thereof, if the arrearage is for tax year 2023 or any
304+21 tax year thereafter. All interest collected shall be paid into
305+22 the general fund of the county. Payment received by mail and
306+23 postmarked on or before the required due date is not
307+24 delinquent.
308+25 Property not subject to the interest charge in Section
309+26 9-260 or Section 9-265 shall also not be subject to the
310+
311+
312+
313+
314+
315+ SB1675 Enrolled - 9 - LRB103 28658 HLH 55039 b
316+
317+
318+SB1675 Enrolled- 10 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 10 - LRB103 28658 HLH 55039 b
319+ SB1675 Enrolled - 10 - LRB103 28658 HLH 55039 b
320+1 interest charge imposed by this Section until such time as the
321+2 owner of the property receives actual notice of and is billed
322+3 for the principal amount of back taxes due and owing.
323+4 If an Illinois resident who is a member of the Illinois
324+5 National Guard or a reserve component of the armed forces of
325+6 the United States and who has an ownership interest in
326+7 property taxed under this Act is called to active duty for
327+8 deployment outside the continental United States and is on
328+9 active duty on the due date of any installment of taxes due
329+10 under this Act, he or she shall not be deemed delinquent in the
330+11 payment of the installment and no interest shall accrue or be
331+12 charged as a penalty on the installment until 180 days after
332+13 that member returns from active duty. To be deemed not
333+14 delinquent in the payment of an installment of taxes and any
334+15 interest on that installment, the reservist or guardsperson
335+16 must make a reasonable effort to notify the county clerk and
336+17 the county collector of his or her activation to active duty
337+18 and must notify the county clerk and the county collector
338+19 within 180 days after his or her deactivation and provide
339+20 verification of the date of his or her deactivation. An
340+21 installment of property taxes on the property of any reservist
341+22 or guardsperson who fails to provide timely notice and
342+23 verification of deactivation to the county clerk is subject to
343+24 interest and penalties as delinquent taxes under this Code
344+25 from the date of deactivation.
345+26 Notwithstanding any other provision of law, when any
346+
347+
348+
349+
350+
351+ SB1675 Enrolled - 10 - LRB103 28658 HLH 55039 b
352+
353+
354+SB1675 Enrolled- 11 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 11 - LRB103 28658 HLH 55039 b
355+ SB1675 Enrolled - 11 - LRB103 28658 HLH 55039 b
356+1 unpaid taxes become delinquent under this Section through the
357+2 fault of the mortgage lender, (i) the interest assessed under
358+3 this Section for delinquent taxes shall be charged against the
359+4 mortgage lender and not the mortgagor and (ii) the mortgage
360+5 lender shall pay the taxes, redeem the property and take all
361+6 necessary steps to remove any liens accruing against the
362+7 property because of the delinquency. In the event that more
363+8 than one entity meets the definition of mortgage lender with
364+9 respect to any mortgage, the interest shall be assessed
365+10 against the mortgage lender responsible for servicing the
366+11 mortgage. Unpaid taxes shall be deemed delinquent through the
367+12 fault of the mortgage lender only if: (a) the mortgage lender
368+13 has received all payments due the mortgage lender for the
369+14 property being taxed under the written terms of the mortgage
370+15 or promissory note secured by the mortgage, (b) the mortgage
371+16 lender holds funds in escrow to pay the taxes, and (c) the
372+17 funds are sufficient to pay the taxes after deducting all
373+18 amounts reasonably anticipated to become due for all hazard
374+19 insurance premiums and mortgage insurance premiums and any
375+20 other assessments to be paid from the escrow under the terms of
376+21 the mortgage. For purposes of this Section, an amount is
377+22 reasonably anticipated to become due if it is payable within
378+23 12 months from the time of determining the sufficiency of
379+24 funds held in escrow. Unpaid taxes shall not be deemed
380+25 delinquent through the fault of the mortgage lender if the
381+26 mortgage lender was directed in writing by the mortgagor not
382+
383+
384+
385+
386+
387+ SB1675 Enrolled - 11 - LRB103 28658 HLH 55039 b
388+
389+
390+SB1675 Enrolled- 12 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 12 - LRB103 28658 HLH 55039 b
391+ SB1675 Enrolled - 12 - LRB103 28658 HLH 55039 b
392+1 to pay the property taxes, or if the failure to pay the taxes
393+2 when due resulted from inadequate or inaccurate parcel
394+3 information provided by the mortgagor, a title or abstract
395+4 company, or by the agency or unit of government assessing the
396+5 tax.
397+6 (Source: P.A. 97-944, eff. 8-10-12; 98-286, eff. 1-1-14.)
398+7 (35 ILCS 200/21-25)
399+8 Sec. 21-25. Due dates; accelerated billing in counties of
400+9 3,000,000 or more. Except as hereinafter provided and as
401+10 provided in Section 21-40, in counties with 3,000,000 or more
402+11 inhabitants in which the accelerated method of billing and
403+12 paying taxes provided for in Section 21-30 is in effect, the
404+13 estimated first installment of unpaid taxes shall be deemed
405+14 delinquent and shall bear interest after March 1 and until
406+15 paid or forfeited at the rate of (i) 1 1/2% per month or
407+16 portion thereof if the unpaid taxes are for a tax year before
408+17 2023 or (ii) 0.75% per month, or portion thereof, if the unpaid
409+18 taxes are for tax year 2023 or any tax year thereafter until
410+19 paid or forfeited. For tax year 2010, the estimated first
411+20 installment of unpaid taxes shall be deemed delinquent and
412+21 shall bear interest after April 1 at the rate of 1.5% per month
413+22 or portion thereof until paid or forfeited. For tax year 2022,
414+23 the estimated first installment of unpaid taxes shall be
415+24 deemed delinquent and shall bear interest after April 1, 2023
416+25 at the rate of 1.5% per month or portion thereof until paid or
417+
418+
419+
420+
421+
422+ SB1675 Enrolled - 12 - LRB103 28658 HLH 55039 b
423+
424+
425+SB1675 Enrolled- 13 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 13 - LRB103 28658 HLH 55039 b
426+ SB1675 Enrolled - 13 - LRB103 28658 HLH 55039 b
427+1 forfeited. For all tax years, the second installment of unpaid
428+2 taxes shall be deemed delinquent and shall bear interest after
429+3 August 1 annually at the same interest rate until paid or
430+4 forfeited. Notwithstanding any other provision of law, if a
431+5 taxpayer owes an arrearage of taxes due to an administrative
432+6 error, and if the county collector sends a separate bill for
433+7 that arrearage as provided in Section 14-41, then any part of
434+8 the arrearage of taxes that remains unpaid on the day after the
435+9 due date specified on that tax bill shall be deemed delinquent
436+10 and shall bear interest after that date at the rate of (i) 1
437+11 1/2% per month, or portion thereof, if the unpaid taxes are for
438+12 a tax year before 2023 or (ii) 0.75% per month, or portion
439+13 thereof, if the unpaid taxes are for tax year 2023 or any tax
440+14 year thereafter.
441+15 If the county board elects by ordinance adopted prior to
442+16 July 1 of a levy year to provide for taxes to be paid in 4
443+17 installments, each installment for that levy year and each
444+18 subsequent year shall be deemed delinquent and shall begin to
445+19 bear interest 30 days after the date specified by the
446+20 ordinance for mailing bills, at the rate of 1 1/2% per month,
447+21 or portion thereof, until paid or forfeited. If the unpaid
448+22 taxes are for a tax year before 2023, then interest shall
449+23 accrue at the rate of 1.5% per month, or portion thereof, until
450+24 paid or forfeited. If the unpaid taxes are for tax year 2023 or
451+25 any tax year thereafter, then interest shall accrue at the
452+26 rate of 0.75% per month, or portion thereof, until paid or
453+
454+
455+
456+
457+
458+ SB1675 Enrolled - 13 - LRB103 28658 HLH 55039 b
459+
460+
461+SB1675 Enrolled- 14 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 14 - LRB103 28658 HLH 55039 b
462+ SB1675 Enrolled - 14 - LRB103 28658 HLH 55039 b
463+1 forfeited.
464+2 Payment received by mail and postmarked on or before the
465+3 required due date is not delinquent.
466+4 Taxes levied on homestead property in which a member of
467+5 the National Guard or reserves of the armed forces of the
468+6 United States who was called to active duty on or after August
469+7 1, 1990, and who has an ownership interest, shall not be deemed
470+8 delinquent and no interest shall accrue or be charged as a
471+9 penalty on such taxes due and payable in 1991 or 1992 until one
472+10 year after that member returns to civilian status.
473+11 If an Illinois resident who is a member of the Illinois
474+12 National Guard or a reserve component of the armed forces of
475+13 the United States and who has an ownership interest in
476+14 property taxed under this Act is called to active duty for
477+15 deployment outside the continental United States and is on
478+16 active duty on the due date of any installment of taxes due
479+17 under this Act, he or she shall not be deemed delinquent in the
480+18 payment of the installment and no interest shall accrue or be
481+19 charged as a penalty on the installment until 180 days after
482+20 that member returns to civilian status. To be deemed not
483+21 delinquent in the payment of an installment of taxes and any
484+22 interest on that installment, the reservist or guardsperson
485+23 must make a reasonable effort to notify the county clerk and
486+24 the county collector of his or her activation to active duty
487+25 and must notify the county clerk and the county collector
488+26 within 180 days after his or her deactivation and provide
489+
490+
491+
492+
493+
494+ SB1675 Enrolled - 14 - LRB103 28658 HLH 55039 b
495+
496+
497+SB1675 Enrolled- 15 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 15 - LRB103 28658 HLH 55039 b
498+ SB1675 Enrolled - 15 - LRB103 28658 HLH 55039 b
499+1 verification of the date of his or her deactivation. An
500+2 installment of property taxes on the property of any reservist
501+3 or guardsperson who fails to provide timely notice and
502+4 verification of deactivation to the county clerk is subject to
503+5 interest and penalties as delinquent taxes under this Code
504+6 from the date of deactivation.
505+7 (Source: P.A. 102-1112, eff. 12-21-22.)
506+8 (35 ILCS 200/21-45)
507+9 Sec. 21-45. Failure to issue tax bill in prior year. In the
508+10 event no tax bill was issued as provided in Section 21-30, on
509+11 any property in any previous year for any reason, one tax bill
510+12 shall be prepared and mailed by July 1 of the year subsequent
511+13 to the year in which no tax bill was issued, and taxes on that
512+14 property for that year only shall bear interest after the
513+15 first day of August of that year. In counties with fewer than
514+16 3,000,000 inhabitants, interest shall accrue at the rate of 1
515+17 1/2% per month or portion thereof until paid or forfeited. In
516+18 counties with 3,000,000 or more inhabitants, if the taxes are
517+19 for a tax year before tax year 2023, then interest shall accrue
518+20 at the rate of 1.5% per month, or portion thereof, until paid
519+21 or forfeited. In counties with 3,000,000 or more inhabitants,
520+22 if the taxes are for the 2023 tax year or any tax year
521+23 thereafter, then interest shall accrue at the rate of 0.75%
522+24 per month, or portion thereof, until paid or forfeited.
523+25 (Source: P.A. 87-17; 88-455.)
524+
525+
526+
527+
528+
529+ SB1675 Enrolled - 15 - LRB103 28658 HLH 55039 b
530+
531+
532+SB1675 Enrolled- 16 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 16 - LRB103 28658 HLH 55039 b
533+ SB1675 Enrolled - 16 - LRB103 28658 HLH 55039 b
534+1 (35 ILCS 200/21-90)
535+2 Sec. 21-90. Purchase and sale by county; distribution of
536+3 proceeds.
537+4 (a) When any property is delinquent, or is forfeited for
538+5 each of 2 or more years, and is offered for sale under any of
539+6 the provisions of this Code, the county board County Board of
540+7 the county County in which the property is located, in its
541+8 discretion, may bid, or, in the case of forfeited property,
542+9 may apply to purchase it or otherwise acquire the tax lien or
543+10 certificate , in the name of the county County as trustee for
544+11 all taxing districts having an interest in the property's
545+12 taxes or special assessments for the nonpayment of which the
546+13 property is sold. The presiding officer of the county board,
547+14 with the advice and consent of the board Board, may appoint on
548+15 its behalf some officer, or person, or entity to attend such
549+16 sales, bid on tax liens or certificates, and act on behalf of
550+17 the county when exercising its authority under this Section
551+18 and bid or, in the case of forfeited property, to apply to the
552+19 county clerk to purchase. The county County shall apply on the
553+20 bid or purchase the unpaid taxes and special assessments due
554+21 upon the property. No cash need be paid.
555+22 (b) The county, as trustee for all taxing districts having
556+23 an interest in the property's taxes or special assessments,
557+24 shall be the designated holder of all tax liens or
558+25 certificates that are forfeited to the State or county. No
559+
560+
561+
562+
563+
564+ SB1675 Enrolled - 16 - LRB103 28658 HLH 55039 b
565+
566+
567+SB1675 Enrolled- 17 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 17 - LRB103 28658 HLH 55039 b
568+ SB1675 Enrolled - 17 - LRB103 28658 HLH 55039 b
569+1 cash need be paid for the forfeited tax lien or certificate.
570+2 (c) For any tax lien or certificate acquired under
571+3 subsection (a) or (b) of this Section, the county The County
572+4 may take steps necessary to acquire title to the property and
573+5 may manage and operate the property, including, but not
574+6 limited to, mowing of grass, removal of nuisance greenery,
575+7 removal of garbage, waste, debris or other materials, or the
576+8 demolition, repair, or remediation of unsafe structures. When
577+9 a county, or other taxing district within the county, is a
578+10 petitioner for a tax deed, no filing fee shall be required.
579+11 When a county or other taxing district within the county is the
580+12 petitioner for a tax deed, one petition may be filed including
581+13 all parcels that are tax delinquent within the county or
582+14 taxing district, and any publication made under Section 22-20
583+15 of this Code may combine all such parcels within a single
584+16 notice. The notice may include the street address as listed on
585+17 the most recent available tax bills, if available, and shall
586+18 list the Property Index Number shall list the street or common
587+19 address, if known, of the parcels for informational purposes.
588+20 The county, as tax creditor and as trustee for other tax
589+21 creditors, or other taxing district within the county, shall
590+22 not be required to allege and prove that all taxes and special
591+23 assessments which become due and payable after the sale or
592+24 forfeiture to the county have been paid nor shall the county be
593+25 required to pay the subsequently accruing taxes or special
594+26 assessments at any time. The county board or its designee may
595+
596+
597+
598+
599+
600+ SB1675 Enrolled - 17 - LRB103 28658 HLH 55039 b
601+
602+
603+SB1675 Enrolled- 18 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 18 - LRB103 28658 HLH 55039 b
604+ SB1675 Enrolled - 18 - LRB103 28658 HLH 55039 b
605+1 prohibit the county collector from including the property in
606+2 the tax sale of one or more subsequent years. The lien of taxes
607+3 and special assessments which become due and payable after a
608+4 sale to a county shall merge in the fee title of the county, or
609+5 other taxing district within the county, on the issuance of a
610+6 deed.
611+7 The county County may sell any or assign the property so
612+8 acquired with authority provided in this Section, or assign
613+9 any tax the certificate of purchase to it, to any party,
614+10 including, but not limited to, taxing districts,
615+11 municipalities, land banks created pursuant to Illinois law,
616+12 or non-profit developers focused on constructing affordable
617+13 housing.
618+14 The assigned tax certificate shall be void with no further
619+15 rights given to the assignee, including no right to refund or
620+16 reimbursement, if a tax deed has not been recorded within 4
621+17 years after the date of the assignment unless a court extends
622+18 the assignment period as provided in this Section. Upon a
623+19 motion by the assignee, a court may toll the 4-year deadline
624+20 for a specified period of time if the court finds the assignee
625+21 is prevented from obtaining or recording a deed by injunction
626+22 or order of any court, by the refusal or inability of any court
627+23 to act upon the application for a tax deed, by a municipality's
628+24 refusal to issue necessary transfer stamps or approvals for
629+25 recording, or by the refusal of the clerk to execute the deed.
630+26 If an assigned tax certificate is void under this Section, it
631+
632+
633+
634+
635+
636+ SB1675 Enrolled - 18 - LRB103 28658 HLH 55039 b
637+
638+
639+SB1675 Enrolled- 19 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 19 - LRB103 28658 HLH 55039 b
640+ SB1675 Enrolled - 19 - LRB103 28658 HLH 55039 b
641+1 shall be forfeited to the county and held as a valid
642+2 certificate of sale in the county's name pursuant to this
643+3 Section 21-90. The proceeds of any that sale or assignment
644+4 under this Section, less all costs of the county incurred in
645+5 the acquisition, operation, maintenance, and sale or
646+6 assignment of the property or assignment of the tax
647+7 certificate, including all costs associated with county staff
648+8 and overhead used to perform the duties of the trustee set
649+9 forth in this Section, shall be distributed to the taxing
650+10 districts in proportion to their respective interests therein.
651+11 Under Sections 21-110, 21-115, 21-120, and 21-190 and
652+12 21-405, a county County may bid or purchase only in the absence
653+13 of other bidders.
654+14 (Source: P.A. 102-363, eff. 1-1-22.)
655+15 (35 ILCS 200/21-118)
656+16 Sec. 21-118. Tax sale; online database. At least 10 days
657+17 prior to any tax sale authorized under this Article 21, the
658+18 county collector may post on his or her website a list of all
659+19 properties that are eligible to be sold at the sale. The list
660+20 shall include the street address on file with the county
661+21 collector, if available, and shall include the PIN number
662+22 assigned to the property. The list may not include the name of
663+23 the property owner. The list may designate properties on which
664+24 a sale in error has previously been declared, provided that
665+25 those designations are posted at least 7 days before any tax
666+
667+
668+
669+
670+
671+ SB1675 Enrolled - 19 - LRB103 28658 HLH 55039 b
672+
673+
674+SB1675 Enrolled- 20 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 20 - LRB103 28658 HLH 55039 b
675+ SB1675 Enrolled - 20 - LRB103 28658 HLH 55039 b
676+1 sale authorized under this Article 21. If the list designates
677+2 properties as properties on which a sale in error has
678+3 previously been declared, the list shall also include the
679+4 court case number or administrative number under which the
680+5 declaration of the sale in error was made and the basis for the
681+6 sale in error. No sale in error may be declared under this Code
682+7 based upon an omission from or error on the list of designated
683+8 properties.
684+9 (Source: P.A. 97-557, eff. 7-1-12.)
685+10 (35 ILCS 200/21-145)
686+11 Sec. 21-145. Scavenger sale. At the same time the county
687+12 collector County Collector annually publishes the collector's
688+13 annual sale advertisement under Sections 21-110, 21-115, and
689+14 21-120, it is mandatory for the collector in counties with
690+15 3,000,000 or more inhabitants, and in other counties may, if
691+16 the county board so orders by resolution, to publish an
692+17 advertisement giving notice of the intended sale of certain
693+18 tax liens and certificates that have been forfeited and are
694+19 held by the county pursuant to Section 21-90 application for
695+20 judgment and sale of all properties upon which all or a part of
696+21 the general taxes for each of 3 or more years are delinquent as
697+22 of the date of the advertisement. Under no circumstance may a
698+23 tax year be offered at a scavenger sale prior to the annual tax
699+24 sale for that tax year (or, for omitted assessments issued
700+25 pursuant to Section 9-260, the annual tax sale for that
701+
702+
703+
704+
705+
706+ SB1675 Enrolled - 20 - LRB103 28658 HLH 55039 b
707+
708+
709+SB1675 Enrolled- 21 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 21 - LRB103 28658 HLH 55039 b
710+ SB1675 Enrolled - 21 - LRB103 28658 HLH 55039 b
711+1 omitted assessment's warrant year, as defined herein). In no
712+2 event may there be more than 2 consecutive years without a sale
713+3 under this Section, except where a tax sale has been delayed
714+4 pursuant to Section 21-150 as a result of a statewide COVID-19
715+5 public health emergency. The term delinquent also includes
716+6 forfeitures.
717+7 The county collector County Collector shall include in the
718+8 advertisement and in the application for judgment and sale
719+9 under this Section and Section 21-260 the total amount of all
720+10 general taxes upon those properties which are delinquent as of
721+11 the date of the advertisement. In lieu of a single annual
722+12 advertisement and application for judgment and sale under this
723+13 Section and Section 21-260, the county collector County
724+14 Collector may, from time to time, beginning on the date of the
725+15 publication of the annual sale advertisement and before August
726+16 1 of the next year, publish separate advertisements and make
727+17 separate applications on eligible properties described in one
728+18 or more volumes of the delinquent list. The separate
729+19 advertisements and applications shall, in the aggregate,
730+20 include all the properties which otherwise would have been
731+21 included in the single annual advertisement and application
732+22 for judgment and sale under this Section. Upon the written
733+23 request of the taxing district which levied the same, the
734+24 county collector may County Collector shall also include in
735+25 the advertisement the special taxes and special assessments,
736+26 together with interest, penalties and costs thereon upon those
737+
738+
739+
740+
741+
742+ SB1675 Enrolled - 21 - LRB103 28658 HLH 55039 b
743+
744+
745+SB1675 Enrolled- 22 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 22 - LRB103 28658 HLH 55039 b
746+ SB1675 Enrolled - 22 - LRB103 28658 HLH 55039 b
747+1 properties which are delinquent as of the date of the
748+2 advertisement. The advertisement and application for judgment
749+3 and sale shall be in the manner prescribed by this Code
750+4 relating to the annual advertisement and application for
751+5 judgment and sale of delinquent properties.
752+6 As used in this Section, the term delinquent also includes
753+7 tax liens and certificates forfeited to the county as trustee
754+8 and held pursuant to Section 21-90, if those tax liens or
755+9 certificates are approved for sale by the county board. Any
756+10 tax lien or certificate held by the county pursuant to Section
757+11 21-90 that is offered at a scavenger sale shall be assigned by
758+12 the county to the winning bidder at the scavenger sale as set
759+13 forth in Section 21-90. After 4 years from the date of
760+14 assignment, the assignment is void and the tax certificate
761+15 shall be forfeited back to the county and held pursuant to
762+16 Section 21-90, unless a tax deed has been issued and recorded
763+17 by the assignee or a court order to toll the deadline pursuant
764+18 to Section 21-90 is entered.
765+19 As used in this Section, "warrant year" means the year
766+20 preceding the calendar year in which the omitted assessment
767+21 first became due and payable.
768+22 (Source: P.A. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)
769+23 (35 ILCS 200/21-225)
770+24 Sec. 21-225. Forfeited tax liens and certificates
771+25 property. Every tax lien or certificate for property offered
772+
773+
774+
775+
776+
777+ SB1675 Enrolled - 22 - LRB103 28658 HLH 55039 b
778+
779+
780+SB1675 Enrolled- 23 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 23 - LRB103 28658 HLH 55039 b
781+ SB1675 Enrolled - 23 - LRB103 28658 HLH 55039 b
782+1 at public sale, and not sold for want of bidders, unless it is
783+2 released from sale by the withdrawal from collection of a
784+3 special assessment levied thereon, shall be forfeited to the
785+4 county, as trustee for the taxing districts, and managed
786+5 pursuant to Section 21-90 State of Illinois. Tax certificates
787+6 are also forfeited to the county in those circumstances
788+7 described in subsection (d) of Section 21-310 and subsection
789+8 (f) of Section 22-40 of this Code. However, when the court,
790+9 county clerk and county treasurer certify that the taxes and
791+10 special assessments not withdrawn from collection on forfeited
792+11 property equal or exceed the actual value of the property, the
793+12 county collector shall, on the receipt of such certificate,
794+13 offer the property for sale to the highest bidder, after first
795+14 giving 10 days' notice in counties with less than 10,000
796+15 inhabitants, according to the most recent federal decennial
797+16 census, and 30 days' notice in all other counties, in the
798+17 manner described in Sections 21-110 and 21-115, of the time
799+18 and place of sale, together with a description of the property
800+19 to be offered. A certificate of purchase shall be issued to the
801+20 purchaser at the sale as in other cases provided in this Code.
802+21 The county collector shall receive credit in the settlement
803+22 with the taxing bodies for which the tax was levied for the
804+23 amount not realized by the sale. The amount received from the
805+24 sale shall be paid by the collector, pro rata, to the taxing
806+25 bodies entitled to it.
807+26 (Source: P.A. 97-557, eff. 7-1-12.)
808+
809+
810+
811+
812+
813+ SB1675 Enrolled - 23 - LRB103 28658 HLH 55039 b
814+
815+
816+SB1675 Enrolled- 24 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 24 - LRB103 28658 HLH 55039 b
817+ SB1675 Enrolled - 24 - LRB103 28658 HLH 55039 b
818+1 (35 ILCS 200/21-235)
819+2 Sec. 21-235. Record of forfeitures. All tax liens and
820+3 certificates properties forfeited to the county State at the
821+4 sale shall be noted on the Tax Judgment, Sale, Redemption and
822+5 Forfeiture Record.
823+6 In counties with less than 3,000,000 inhabitants, a list
824+7 of all property charged with delinquent special assessments
825+8 and forfeited to the county State at the sale shall be returned
826+9 to the collector of the levying municipality.
827+10 (Source: P.A. 76-2254; 88-455.)
828+11 (35 ILCS 200/21-240)
829+12 Sec. 21-240. Payment for property purchased at tax sale;
830+13 reoffering for sale. Payment for property purchased at tax
831+14 sale; reoffering for sale. Except as otherwise provided below,
832+15 the person purchasing any property, or any part thereof, shall
833+16 be liable to the county for the amount due and shall forthwith
834+17 pay to the county collector the amount charged on the
835+18 property. Upon failure to do so, the amount due shall be
836+19 recoverable in a civil action brought in the name of the People
837+20 of the State of Illinois in any court of competent
838+21 jurisdiction. The person so purchasing shall be relieved of
839+22 liability only by payment of the amount due together with
840+23 interest and costs thereon, or if the property is reoffered at
841+24 the sale, purchased and paid for. Reoffering of the property
842+
843+
844+
845+
846+
847+ SB1675 Enrolled - 24 - LRB103 28658 HLH 55039 b
848+
849+
850+SB1675 Enrolled- 25 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 25 - LRB103 28658 HLH 55039 b
851+ SB1675 Enrolled - 25 - LRB103 28658 HLH 55039 b
852+1 for sale shall be at the discretion of the collector. The sale
853+2 shall not be closed until payment is made or the property again
854+3 offered for sale. In counties with 3,000,000 or more
855+4 inhabitants, only the taxes, special assessments, interest and
856+5 costs as advertised in the sale shall be required to be paid
857+6 forthwith. Except if the purchaser is the county as trustee
858+7 pursuant to Section 21-90, the The general taxes charged on
859+8 the land remaining due and unpaid, including amounts subject
860+9 to certificates of error, not included in the advertisement,
861+10 shall be paid by the purchaser within 10 days after the sale,
862+11 except that upon payment of the fee provided by law to the
863+12 County Clerk (which fee shall be deemed part of the costs of
864+13 sale) the purchaser may make written application, within the
865+14 10 day period, to the county clerk for a statement of all
866+15 taxes, interest and costs due and an estimate of the cost of
867+16 redemption of all forfeited general taxes, which were not
868+17 included in the advertisement. After obtaining such statement
869+18 and estimate and an order on the county collector to receive
870+19 the amount of forfeited general taxes, if any, the purchaser
871+20 shall pay to the county collector all the remaining taxes,
872+21 interest and costs, and the amount necessary to redeem the
873+22 forfeited general taxes. The county collector shall issue the
874+23 purchaser a receipt therefor. Any delay in providing the
875+24 statement or in accepting payment, and delivering receipt
876+25 therefor, shall not be counted as a part of the 10 days. When
877+26 the receipt of the collector is issued, a copy shall be filed
878+
879+
880+
881+
882+
883+ SB1675 Enrolled - 25 - LRB103 28658 HLH 55039 b
884+
885+
886+SB1675 Enrolled- 26 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 26 - LRB103 28658 HLH 55039 b
887+ SB1675 Enrolled - 26 - LRB103 28658 HLH 55039 b
888+1 with the county clerk and the county clerk shall include the
889+2 amount shown in such receipt in the amount of the purchase
890+3 price of the property in the certificate of purchase. The
891+4 purchaser then shall be entitled to a certificate of purchase.
892+5 If a purchaser fails to complete his or her purchase as
893+6 provided in this Section, the purchase shall become void, and
894+7 be of no effect, but the collector shall not refund the amount
895+8 paid in cash at the time of the sale, except in cases of sale
896+9 in error under subsection (a) of Section 21-310. That amount
897+10 shall be treated as a payment and distributed to the taxing
898+11 bodies as other collections are distributed. The lien for
899+12 taxes for the amount paid shall remain on the property, in
900+13 favor of the purchaser, his or her heirs or assigns, until paid
901+14 with 5% interest per year on that amount from the date the
902+15 purchaser paid it. The amount and fact of such ineffective
903+16 purchase shall be entered in the tax judgment, sale,
904+17 redemption and forfeiture record opposite the property upon
905+18 which the lien remains. No redemption shall be made without
906+19 payment of this amount for the benefit of the purchaser, and no
907+20 future sale of the property shall be made except subject to the
908+21 lien of such purchaser. This section shall not apply to any
909+22 purchase by any city, village or incorporated town in default
910+23 of other bidders at any sale for delinquent special
911+24 assessments.
912+25 (Source: P.A. 84-1308; 88-455.)
913+
914+
915+
916+
917+
918+ SB1675 Enrolled - 26 - LRB103 28658 HLH 55039 b
919+
920+
921+SB1675 Enrolled- 27 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 27 - LRB103 28658 HLH 55039 b
922+ SB1675 Enrolled - 27 - LRB103 28658 HLH 55039 b
923+1 (35 ILCS 200/21-250)
924+2 Sec. 21-250. Certificate of purchase. The county clerk
925+3 shall make out and deliver to the purchaser of any property
926+4 sold under Section 21-205, or to the county if the lien is
927+5 acquired pursuant to Section 21-90 and a certificate is
928+6 requested by the county or its agent, a tax certificate of
929+7 purchase countersigned by the collector, describing the
930+8 property sold, the date of sale, the amount of taxes, special
931+9 assessments, interest and cost for which they were sold and
932+10 that payment of the sale price has been made. If any person
933+11 becomes the purchaser of more than one property owned by one
934+12 party or person, the purchaser may have the whole or one or
935+13 more of them included in one certificate, but separate
936+14 certificates shall be issued in all other cases. A tax
937+15 certificate of purchase shall be assignable by endorsement. An
938+16 assignment shall vest in the assignee or his or her legal
939+17 representatives, all the right and title of the original
940+18 purchaser.
941+19 If the tax certificate is lost or destroyed, the county
942+20 clerk shall issue a duplicate certificate upon written request
943+21 and a sworn affidavit by the tax sale purchaser, or his or her
944+22 assignee, that the tax certificate is lost or destroyed. The
945+23 county clerk shall cause a notation to be made in the tax sale
946+24 and judgment book that a duplicate certificate has been
947+25 issued, and redemption payments shall be made only to the
948+26 holder of the duplicate certificate.
949+
950+
951+
952+
953+
954+ SB1675 Enrolled - 27 - LRB103 28658 HLH 55039 b
955+
956+
957+SB1675 Enrolled- 28 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 28 - LRB103 28658 HLH 55039 b
958+ SB1675 Enrolled - 28 - LRB103 28658 HLH 55039 b
959+1 (Source: P.A. 88-455; 89-617, eff. 9-1-96.)
960+2 (35 ILCS 200/21-310)
961+3 Sec. 21-310. Sales in error.
962+4 (a) When, upon application of the county collector, the
963+5 owner of the certificate of purchase, the holder of a 5% lien
964+6 issued pursuant to Section 21-240, or a municipality which
965+7 owns or has owned the property ordered sold, it appears to the
966+8 satisfaction of the court which ordered the property sold that
967+9 any of the following subsections are applicable, the court
968+10 shall declare the sale to be a sale in error:
969+11 (1) the property was not subject to taxation, or all
970+12 or any part of the lien of taxes sold has become null and
971+13 void pursuant to Section 21-95 or unenforceable pursuant
972+14 to subsection (c) of Section 18-250 or subsection (b) of
973+15 Section 22-40; ,
974+16 (2) the taxes or special assessments had been paid
975+17 prior to the sale of the property; ,
976+18 (3) there is a double assessment; ,
977+19 (4) the description is void for uncertainty; ,
978+20 (5) the assessor, chief county assessment officer,
979+21 board of review, board of appeals, or other county
980+22 official has made an error material to the tax certificate
981+23 at issue (other than an error of judgment as to the value
982+24 of any property), provided, however, that a sale in error
983+25 may not be declared upon application of the owner of the
984+
985+
986+
987+
988+
989+ SB1675 Enrolled - 28 - LRB103 28658 HLH 55039 b
990+
991+
992+SB1675 Enrolled- 29 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 29 - LRB103 28658 HLH 55039 b
993+ SB1675 Enrolled - 29 - LRB103 28658 HLH 55039 b
994+1 certificate of purchase under this paragraph (5) if the
995+2 county collector provided notice in accordance with
996+3 Section 21-118 that the same property received a previous
997+4 sale in error on the same facts;
998+5 (5.5) the owner of the homestead property had tendered
999+6 timely and full payment to the county collector that the
1000+7 owner reasonably believed was due and owing on the
1001+8 homestead property, and the county collector did not apply
1002+9 the payment to the homestead property; provided that this
1003+10 provision applies only to homeowners, not their agents or
1004+11 third-party payors; ,
1005+12 (6) prior to the tax sale a voluntary or involuntary
1006+13 petition was has been filed by or against the legal or
1007+14 beneficial owner of the property requesting relief under
1008+15 the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13, and
1009+16 the bankruptcy case was open on the date the collector's
1010+17 application for judgment was filed pursuant to Section
1011+18 21-150 or 21-155 or the date of the tax sale;
1012+19 (7) the property is owned by the United States, the
1013+20 State of Illinois, a municipality, or a taxing district; ,
1014+21 or
1015+22 (8) the owner of the property is a reservist or
1016+23 guardsperson who is granted an extension of his or her due
1017+24 date under Sections 21-15, 21-20, and 21-25 of this Act.
1018+25 (b) When, upon application of the owner of the certificate
1019+26 of purchase only, it appears to the satisfaction of the court
1020+
1021+
1022+
1023+
1024+
1025+ SB1675 Enrolled - 29 - LRB103 28658 HLH 55039 b
1026+
1027+
1028+SB1675 Enrolled- 30 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 30 - LRB103 28658 HLH 55039 b
1029+ SB1675 Enrolled - 30 - LRB103 28658 HLH 55039 b
1030+1 which ordered the property sold that any of the following
1031+2 subsections are applicable, the court shall declare the sale
1032+3 to be a sale in error:
1033+4 (1) A voluntary or involuntary petition under the
1034+5 provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
1035+6 filed subsequent to the tax sale and prior to the issuance
1036+7 of the tax deed, and the bankruptcy case was open on the
1037+8 date the petition for a sale in error was filed.
1038+9 (2) The improvements upon the property sold have been
1039+10 substantially destroyed or rendered uninhabitable or
1040+11 otherwise unfit for occupancy subsequent to the tax sale
1041+12 and prior to the issuance of the tax deed; however, if the
1042+13 court declares a sale in error under this paragraph (2),
1043+14 the court may order the holder of the certificate of
1044+15 purchase to assign the certificate to the county collector
1045+16 if requested by the county collector. The county collector
1046+17 may, upon request of the county, as trustee, or upon
1047+18 request of a taxing district having an interest in the
1048+19 taxes sold, further assign any certificate of purchase
1049+20 received pursuant to this paragraph (2) to the county
1050+21 acting as trustee for taxing districts pursuant to Section
1051+22 21-90 of this Code or to the taxing district having an
1052+23 interest in the taxes sold.
1053+24 (3) There is an interest held by the United States in
1054+25 the property sold which could not be extinguished by the
1055+26 tax deed.
1056+
1057+
1058+
1059+
1060+
1061+ SB1675 Enrolled - 30 - LRB103 28658 HLH 55039 b
1062+
1063+
1064+SB1675 Enrolled- 31 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 31 - LRB103 28658 HLH 55039 b
1065+ SB1675 Enrolled - 31 - LRB103 28658 HLH 55039 b
1066+1 (4) The real property contains a hazardous substance,
1067+2 hazardous waste, or underground storage tank that would
1068+3 require cleanup or other removal under any federal, State,
1069+4 or local law, ordinance, or regulation, only if the tax
1070+5 purchaser purchased the property without actual knowledge
1071+6 of the hazardous substance, hazardous waste, or
1072+7 underground storage tank. The presence of a grease trap on
1073+8 the property is not grounds for a sale in error under this
1074+9 paragraph (4). This paragraph (4) applies only if the
1075+10 owner of the certificate of purchase has made application
1076+11 for a sale in error at any time before the issuance of a
1077+12 tax deed. If the court declares a sale in error under this
1078+13 paragraph (4), the court may order the holder of the
1079+14 certificate of purchase to assign the certificate to the
1080+15 county collector if requested by the county collector. The
1081+16 county collector may, upon request of the county, as
1082+17 trustee, or upon request of a taxing district having an
1083+18 interest in the taxes sold, further assign any certificate
1084+19 of purchase received pursuant to this paragraph (4) to the
1085+20 county acting as trustee for taxing districts pursuant to
1086+21 Section 21-90 of this Code or to the taxing district
1087+22 having an interest in the taxes sold.
1088+23 Whenever a court declares a sale in error under this
1089+24 subsection (b), the State's attorney court shall promptly
1090+25 notify the county collector in writing. Every such declaration
1091+26 pursuant to any provision of this subsection (b) shall be made
1092+
1093+
1094+
1095+
1096+
1097+ SB1675 Enrolled - 31 - LRB103 28658 HLH 55039 b
1098+
1099+
1100+SB1675 Enrolled- 32 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 32 - LRB103 28658 HLH 55039 b
1101+ SB1675 Enrolled - 32 - LRB103 28658 HLH 55039 b
1102+1 within the proceeding in which the tax sale was authorized.
1103+2 (c) When the county collector discovers, prior to the
1104+3 expiration of the period of redemption, that a tax sale should
1105+4 not have occurred for one or more of the reasons set forth in
1106+5 subdivision (a)(1), (a)(2), (a)(3), (a)(4), (a)(5.5), (a)(6),
1107+6 or (a)(7), or (a)(8) of this Section, the county collector
1108+7 shall notify the last known owner of the tax certificate of
1109+8 purchase by certified and regular mail, or other means
1110+9 reasonably calculated to provide actual notice, that the
1111+10 county collector intends to declare an administrative sale in
1112+11 error and of the reasons therefor, including documentation
1113+12 sufficient to establish the reason why the sale should not
1114+13 have occurred. The owner of the certificate of purchase may
1115+14 object in writing within 28 days after the date of the mailing
1116+15 by the county collector. If an objection is filed, the county
1117+16 collector shall not administratively declare a sale in error,
1118+17 but may apply to the circuit court for a sale in error as
1119+18 provided in subsection (a) of this Section. Thirty days
1120+19 following the receipt of notice by the last known owner of the
1121+20 certificate of purchase, or within a reasonable time
1122+21 thereafter, the county collector shall make a written
1123+22 declaration, based upon clear and convincing evidence, that
1124+23 the taxes were sold in error and shall deliver a copy thereof
1125+24 to the county clerk within 30 days after the date the
1126+25 declaration is made for entry in the tax judgment, sale,
1127+26 redemption, and forfeiture record pursuant to subsection (d)
1128+
1129+
1130+
1131+
1132+
1133+ SB1675 Enrolled - 32 - LRB103 28658 HLH 55039 b
1134+
1135+
1136+SB1675 Enrolled- 33 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 33 - LRB103 28658 HLH 55039 b
1137+ SB1675 Enrolled - 33 - LRB103 28658 HLH 55039 b
1138+1 of this Section. The county collector shall promptly notify
1139+2 the last known owner of the certificate of purchase of the
1140+3 declaration by regular mail and shall, except if the
1141+4 certificate was issued pursuant to a no-cash bid, promptly pay
1142+5 the amount of the tax sale, together with interest and costs as
1143+6 provided in Section 21-315, upon surrender of the original
1144+7 certificate of purchase.
1145+8 (d) If a sale is declared to be a sale in error for any
1146+9 reason set forth in Section 22-35, Section 22-50, or
1147+10 subdivision (a)(5), (b)(2), or (b)(4) of this Section, the tax
1148+11 certificate shall be forfeited to the county as trustee
1149+12 pursuant to Section 21-90 of this Code, unless the county
1150+13 collector informs the county and the county clerk in writing
1151+14 that the tax certificate shall not be forfeited to the county
1152+15 as trustee. The , the county clerk shall make entry in the tax
1153+16 judgment, sale, redemption and forfeiture record, that the
1154+17 property was erroneously sold and that the tax certificate is
1155+18 forfeited to the county pursuant to Section 21-90, and the
1156+19 county collector shall, on demand of the owner of the
1157+20 certificate of purchase, refund the amount paid, except for
1158+21 the nonrefundable $80 fee paid, pursuant to Section 21-295,
1159+22 for each item purchased at the tax sale, pay any interest and
1160+23 costs as may be ordered under Sections 21-315 through 21-335,
1161+24 and cancel the certificate so far as it relates to the
1162+25 property. The county collector shall deduct from the accounts
1163+26 of the appropriate taxing bodies their pro rata amounts paid.
1164+
1165+
1166+
1167+
1168+
1169+ SB1675 Enrolled - 33 - LRB103 28658 HLH 55039 b
1170+
1171+
1172+SB1675 Enrolled- 34 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 34 - LRB103 28658 HLH 55039 b
1173+ SB1675 Enrolled - 34 - LRB103 28658 HLH 55039 b
1174+1 Alternatively, for sales in error declared under subsection
1175+2 (b)(2) or (b)(4), the county collector may request the circuit
1176+3 court to direct the county clerk to record any assignment of
1177+4 the tax certificate to or from the county collector without
1178+5 charging a fee for the assignment. The owner of the
1179+6 certificate of purchase shall receive all statutory refunds
1180+7 and payments. The county collector shall deduct costs and
1181+8 payments in the same manner as if a sale in error had occurred.
1182+9 (e) Whenever the collector declares an administrative sale
1183+10 in error under this Section, the collector must send a copy of
1184+11 the declaration of the administrative sale in error, and
1185+12 documentation sufficient to establish the reason why the sale
1186+13 should not have occurred, to the government entity responsible
1187+14 for maintaining assessment books and property record cards for
1188+15 the subject property. That entity must review the
1189+16 documentation sent by the collector, make a determination as
1190+17 to whether an update to the assessment books or property
1191+18 record cards is necessary to prevent a recurrence of the sale
1192+19 in error, and update the assessment books or property record
1193+20 cards as appropriate.
1194+21 (f) Whenever a court declares a sale in error under this
1195+22 Section, the State's attorney must send a copy of the
1196+23 application and order declaring the sale in error to the
1197+24 county collector, the county clerk, and the government entity
1198+25 responsible for maintaining the assessment books and property
1199+26 record cards for the subject property. The collector, the
1200+
1201+
1202+
1203+
1204+
1205+ SB1675 Enrolled - 34 - LRB103 28658 HLH 55039 b
1206+
1207+
1208+SB1675 Enrolled- 35 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 35 - LRB103 28658 HLH 55039 b
1209+ SB1675 Enrolled - 35 - LRB103 28658 HLH 55039 b
1210+1 county clerk, and the other government entity must each review
1211+2 the application and order sent by the State's attorney and
1212+3 make a determination as to whether an update to its respective
1213+4 records is necessary to prevent a recurrence of the sale in
1214+5 error, and update its records as appropriate.
1215+6 The changes made to this Section by this amendatory Act of
1216+7 the 103rd General Assembly apply to matters concerning tax
1217+8 certificates issued on or after the effective date of this
1218+9 amendatory Act of the 103rd General Assembly.
1219+10 (Source: P.A. 100-890, eff. 1-1-19; 101-379, eff. 1-1-20;
1220+11 101-659, eff. 3-23-21.)
1221+12 (35 ILCS 200/21-315)
1222+13 Sec. 21-315. Refund of costs; interest on refund.
1223+14 (a) If a sale in error under Section 21-310, 22-35, or
1224+15 22-50 is declared, the amount refunded shall also include all
1225+16 costs paid by the owner of the certificate of purchase or his
1226+17 or her assignor which were posted to the tax judgment, sale,
1227+18 redemption and forfeiture record, except that if the sale in
1228+19 error is declared under Section 22-50, in counties of
1229+20 3,000,000 or more inhabitants the amount refunded shall not
1230+21 include the $100 fee paid in accordance with Section 21-330.
1231+22 (b) In those cases which arise solely under grounds set
1232+23 forth in Section 21-310, the amount refunded shall also
1233+24 include interest on the refund of the amount paid for the
1234+25 certificate of purchase, except as otherwise provided in this
1235+
1236+
1237+
1238+
1239+
1240+ SB1675 Enrolled - 35 - LRB103 28658 HLH 55039 b
1241+
1242+
1243+SB1675 Enrolled- 36 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 36 - LRB103 28658 HLH 55039 b
1244+ SB1675 Enrolled - 36 - LRB103 28658 HLH 55039 b
1245+1 Section. Interest shall be awarded and paid to the tax
1246+2 purchaser at the rate of 1% per month from the date of sale to
1247+3 the date of payment, or in an amount equivalent to the penalty
1248+4 interest which would be recovered on a redemption at the time
1249+5 of payment pursuant to the order for sale in error, whichever
1250+6 is less. Interest shall not be paid when the sale in error is
1251+7 made pursuant to paragraph (2) or (4) of subsection (b) of
1252+8 Section 21-310, Section 22-35, Section 22-50, subdivision
1253+9 (a)(5), (b)(1), (b)(2), or (b)(4) of Section 21-310, any
1254+10 ground not enumerated in Section 21-310, or in any other case
1255+11 where the court determines that the tax purchaser had actual
1256+12 knowledge prior to the sale of the grounds on which the sale is
1257+13 declared to be erroneous.
1258+14 (c) When the county collector files a petition for sale in
1259+15 error under Section 21-310 and mails a notice thereof by
1260+16 certified or registered mail to the last known owner of the
1261+17 certificate of purchase, any interest otherwise payable under
1262+18 this Section shall cease to accrue as of the date the petition
1263+19 is filed, unless the tax purchaser agrees to an order for sale
1264+20 in error upon the presentation of the petition to the court.
1265+21 Notices under this subsection may be mailed to the last known
1266+22 owner of the certificate of purchase. When the owner of the
1267+23 certificate of purchase contests the collector's petition
1268+24 solely to determine whether the grounds for sale in error are
1269+25 such as to support a claim for interest, the court may direct
1270+26 that the principal amount of the refund be paid to the owner of
1271+
1272+
1273+
1274+
1275+
1276+ SB1675 Enrolled - 36 - LRB103 28658 HLH 55039 b
1277+
1278+
1279+SB1675 Enrolled- 37 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 37 - LRB103 28658 HLH 55039 b
1280+ SB1675 Enrolled - 37 - LRB103 28658 HLH 55039 b
1281+1 the certificate of purchase forthwith. If the court thereafter
1282+2 determines that a claim for interest lies under this Section,
1283+3 it shall award such interest from the date of sale to the date
1284+4 the principal amount was paid. If the owner of the certificate
1285+5 of purchase files an objection to the county collector's
1286+6 intention to declare an administrative sale in error, as
1287+7 provided under subsection (c) of Section 21-310, and,
1288+8 thereafter, the county collector elects to apply to the
1289+9 circuit court for a sale in error under subsection (a) of
1290+10 Section 21-310, then, if the circuit court grants the county
1291+11 collector's application for a sale in error, the court may not
1292+12 award interest to the owner of the certificate of purchase for
1293+13 the period after the mailing date of the county collector's
1294+14 notice of intention to declare an administrative sale in
1295+15 error.
1296+16 (Source: P.A. 94-662, eff. 1-1-06.)
1297+17 (35 ILCS 200/21-330)
1298+18 Sec. 21-330. Fund for payment of interest. In all counties
1299+19 of less than 3,000,000 inhabitants, the county board, by
1300+20 resolution, may impose a fee for payment of interest and
1301+21 costs. Each person purchasing any property at a sale under
1302+22 this Code shall pay to the county collector, prior to the
1303+23 issuance of any certificate of purchase, a fee of up to $60 for
1304+24 each item purchased. Each person purchasing any property at a
1305+25 sale held under this Code in a county with 3,000,000 or more
1306+
1307+
1308+
1309+
1310+
1311+ SB1675 Enrolled - 37 - LRB103 28658 HLH 55039 b
1312+
1313+
1314+SB1675 Enrolled- 38 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 38 - LRB103 28658 HLH 55039 b
1315+ SB1675 Enrolled - 38 - LRB103 28658 HLH 55039 b
1316+1 inhabitants shall pay to the county collector, prior to the
1317+2 issuance of any certificate of purchase, a fee of $100 for each
1318+3 item purchased. That amount shall be included in the price
1319+4 paid for the certificate of purchase and the amount required
1320+5 to redeem under Section 21-355.
1321+6 All sums of money received under this Section shall be
1322+7 paid by the collector to the county treasurer of the county in
1323+8 which the property is situated for deposit into a special
1324+9 fund. It shall be the duty of the county treasurer, as trustee
1325+10 of the fund, to invest the principal and income of the fund
1326+11 from time to time, if not immediately required for payments
1327+12 under this Section, in investments as are authorized by
1328+13 Sections 3-10009 and 3-11002 of the Counties Code. The fund
1329+14 shall be held to pay interest and costs by the county treasurer
1330+15 as trustee of the fund. No payment shall be made from the fund
1331+16 except by order of the court declaring a sale in error under
1332+17 Section 21-310, 22-35, or 22-50 or by declaration of the
1333+18 county collector under subsection (c) of Section 21-310.
1334+19 Payments under this Section are subject to the provisions of
1335+20 subsection (a) of Section 21-315 concerning sales in error
1336+21 declared under Section 22-50 in counties of 3,000,000 or more
1337+22 inhabitants. Any moneys accumulated in the fund by the county
1338+23 treasurer in excess of (i) $100,000 in counties with 250,000
1339+24 or less inhabitants or (ii) $500,000 in counties with more
1340+25 than 250,000 inhabitants shall be paid each year prior to the
1341+26 commencement of the annual tax sale, first to satisfy any
1342+
1343+
1344+
1345+
1346+
1347+ SB1675 Enrolled - 38 - LRB103 28658 HLH 55039 b
1348+
1349+
1350+SB1675 Enrolled- 39 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 39 - LRB103 28658 HLH 55039 b
1351+ SB1675 Enrolled - 39 - LRB103 28658 HLH 55039 b
1352+1 existing unpaid judgments entered pursuant to Section 21-295,
1353+2 and any funds remaining thereafter shall be paid to the
1354+3 general fund of the county.
1355+4 (Source: P.A. 100-1070, eff. 1-1-19.)
1356+5 (35 ILCS 200/21-350)
1357+6 Sec. 21-350. Period of redemption. Property sold under
1358+7 this Code may be redeemed at any time before the expiration of
1359+8 2.5 2 years from the date of sale, except that:
1360+9 (a) If on the date of sale the property is vacant
1361+10 non-farm property or property containing an improvement
1362+11 consisting of a structure or structures with 7 or more
1363+12 residential units or that is commercial or industrial
1364+13 property, it may be redeemed at any time before the
1365+14 expiration of 1 year 6 months from the date of sale if the
1366+15 property, at the time of sale, was for each of 2 or more
1367+16 years delinquent or forfeited for all or part of the
1368+17 general taxes due on the property.
1369+18 (b) (Blank) If on the date of sale the property sold
1370+19 was improved with a structure consisting of at least one
1371+20 and not more than 6 dwelling units it may be redeemed at
1372+21 any time on or before the expiration of 2 years and 6
1373+22 months from the date of sale. If, however, the court that
1374+23 ordered the property sold, upon the verified petition of
1375+24 the holder of the certificate of purchase brought within 4
1376+25 months from the date of sale, finds and declares that the
1377+
1378+
1379+
1380+
1381+
1382+ SB1675 Enrolled - 39 - LRB103 28658 HLH 55039 b
1383+
1384+
1385+SB1675 Enrolled- 40 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 40 - LRB103 28658 HLH 55039 b
1386+ SB1675 Enrolled - 40 - LRB103 28658 HLH 55039 b
1387+1 structure on the property is abandoned, then the court may
1388+2 order that the property may be redeemed at any time on or
1389+3 before the expiration of 2 years from the date of sale.
1390+4 Notice of the hearing on a petition to declare the
1391+5 property abandoned shall be given to the owner or owners
1392+6 of the property and to the person in whose name the taxes
1393+7 were last assessed, by certified or registered mail sent
1394+8 to their last known addresses at least 5 days before the
1395+9 date of the hearing.
1396+10 (c) If the period of redemption has been extended by
1397+11 the certificate holder as provided in Section 21-385 or
1398+12 Section 22-5, the property may be redeemed on or before
1399+13 the extended redemption date. The changes made to this
1400+14 Section by this amendatory Act of the 103rd General
1401+15 Assembly apply to matters concerning tax certificates
1402+16 issued on or after January 1, 2024.
1403+17 (Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
1404+18 86-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189;
1405+19 88-455.)
1406+20 (35 ILCS 200/21-355)
1407+21 Sec. 21-355. Amount of redemption. Any person desiring to
1408+22 redeem shall deposit an amount specified in this Section with
1409+23 the county clerk of the county in which the property is
1410+24 situated, in legal money of the United States, or by cashier's
1411+25 check, certified check, post office money order or money order
1412+
1413+
1414+
1415+
1416+
1417+ SB1675 Enrolled - 40 - LRB103 28658 HLH 55039 b
1418+
1419+
1420+SB1675 Enrolled- 41 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 41 - LRB103 28658 HLH 55039 b
1421+ SB1675 Enrolled - 41 - LRB103 28658 HLH 55039 b
1422+1 issued by a financial institution insured by an agency or
1423+2 instrumentality of the United States, payable to the county
1424+3 clerk of the proper county. The deposit shall be deemed timely
1425+4 only if actually received in person at the county clerk's
1426+5 office prior to the close of business as defined in Section
1427+6 3-2007 of the Counties Code on or before the expiration of the
1428+7 period of redemption or by United States mail with a post
1429+8 office cancellation mark dated not less than one day prior to
1430+9 the expiration of the period of redemption. The deposit shall
1431+10 be in an amount equal to the total of the following:
1432+11 (a) the certificate amount, which shall include all
1433+12 tax principal, special assessments, interest and penalties
1434+13 paid by the tax purchaser together with costs and fees of
1435+14 sale and fees paid under Sections 21-295 and 21-315
1436+15 through 21-335, except for the nonrefundable $80 fee paid,
1437+16 pursuant to Section 21-295, for each item purchased at the
1438+17 tax sale;
1439+18 (b) the accrued penalty, computed through the date of
1440+19 redemption as a percentage of the certificate amount, as
1441+20 follows:
1442+21 (1) if the redemption occurs on or before the
1443+22 expiration of 6 months from the date of sale, the
1444+23 certificate amount times the penalty bid at sale;
1445+24 (2) if the redemption occurs after 6 months from
1446+25 the date of sale, and on or before the expiration of 12
1447+26 months from the date of sale, the certificate amount
1448+
1449+
1450+
1451+
1452+
1453+ SB1675 Enrolled - 41 - LRB103 28658 HLH 55039 b
1454+
1455+
1456+SB1675 Enrolled- 42 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 42 - LRB103 28658 HLH 55039 b
1457+ SB1675 Enrolled - 42 - LRB103 28658 HLH 55039 b
1458+1 times 2 times the penalty bid at sale;
1459+2 (3) if the redemption occurs after 12 months from
1460+3 the date of sale and on or before the expiration of 18
1461+4 months from the date of sale, the certificate amount
1462+5 times 3 times the penalty bid at sale;
1463+6 (4) if the redemption occurs after 18 months from
1464+7 the date of sale and on or before the expiration of 24
1465+8 months from the date of sale, the certificate amount
1466+9 times 4 times the penalty bid at sale;
1467+10 (5) if the redemption occurs after 24 months from
1468+11 the date of sale and on or before the expiration of 30
1469+12 months from the date of sale, the certificate amount
1470+13 times 5 times the penalty bid at sale;
1471+14 (6) if the redemption occurs after 30 months from
1472+15 the date of sale and on or before the expiration of 36
1473+16 months from the date of sale, the certificate amount
1474+17 times 6 times the penalty bid at sale.
1475+18 In the event that the property to be redeemed has been
1476+19 purchased under Section 21-405 before January 1, 2024, the
1477+20 penalty bid shall be 12% per penalty period as set forth in
1478+21 subparagraphs (1) through (6) of this subsection (b). The
1479+22 changes to this subdivision (b)(6) made by this amendatory
1480+23 Act of the 91st General Assembly are not a new enactment,
1481+24 but declaratory of existing law.
1482+25 If the property to be redeemed is property with
1483+26 respect to which a tax lien or certificate is acquired on
1484+
1485+
1486+
1487+
1488+
1489+ SB1675 Enrolled - 42 - LRB103 28658 HLH 55039 b
1490+
1491+
1492+SB1675 Enrolled- 43 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 43 - LRB103 28658 HLH 55039 b
1493+ SB1675 Enrolled - 43 - LRB103 28658 HLH 55039 b
1494+1 or after January 1, 2024 by the county as trustee pursuant
1495+2 to Section 21-90, the penalty bid is 0.75% and shall
1496+3 accrue monthly instead of according to the penalty periods
1497+4 established in subparagraphs (1) through (6) of this
1498+5 subsection (b).
1499+6 (c) The total of all taxes, special assessments,
1500+7 accrued interest on those taxes and special assessments
1501+8 and costs charged in connection with the payment of those
1502+9 taxes or special assessments, except for the nonrefundable
1503+10 $80 fee paid, pursuant to Section 21-295, for each item
1504+11 purchased at the tax sale, which have been paid by the tax
1505+12 certificate holder on or after the date those taxes or
1506+13 special assessments became delinquent together with 12%
1507+14 penalty on each amount so paid for each year or portion
1508+15 thereof intervening between the date of that payment and
1509+16 the date of redemption. In counties with less than
1510+17 3,000,000 inhabitants, however, a tax certificate holder
1511+18 may not pay all or part of an installment of a subsequent
1512+19 tax or special assessment for any year, nor shall any
1513+20 tender of such a payment be accepted, until after the
1514+21 second or final installment of the subsequent tax or
1515+22 special assessment has become delinquent or until after
1516+23 the holder of the certificate of purchase has filed a
1517+24 petition for a tax deed under Section 22.30. The person
1518+25 redeeming shall also pay the amount of interest charged on
1519+26 the subsequent tax or special assessment and paid as a
1520+
1521+
1522+
1523+
1524+
1525+ SB1675 Enrolled - 43 - LRB103 28658 HLH 55039 b
1526+
1527+
1528+SB1675 Enrolled- 44 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 44 - LRB103 28658 HLH 55039 b
1529+ SB1675 Enrolled - 44 - LRB103 28658 HLH 55039 b
1530+1 penalty by the tax certificate holder. This amendatory Act
1531+2 of 1995 applies to tax years beginning with the 1995
1532+3 taxes, payable in 1996, and thereafter.
1533+4 (d) Any amount paid to redeem a forfeiture occurring
1534+5 before January 1, 2024 but after subsequent to the tax
1535+6 sale together with 12% penalty thereon for each year or
1536+7 portion thereof intervening between the date of the
1537+8 forfeiture redemption and the date of redemption from the
1538+9 sale.
1539+10 (e) Any amount paid by the certificate holder for
1540+11 redemption of a subsequently occurring tax sale, including
1541+12 tax liens or certificates held by the county as trustee,
1542+13 pursuant to Section 21-90.
1543+14 (f) All fees paid to the county clerk under Section
1544+15 22-5.
1545+16 (g) All fees paid to the registrar of titles incident
1546+17 to registering the tax certificate in compliance with the
1547+18 Registered Titles (Torrens) Act.
1548+19 (h) All fees paid to the circuit clerk and the
1549+20 sheriff, a licensed or registered private detective, or
1550+21 the coroner in connection with the filing of the petition
1551+22 for tax deed and service of notices under Sections 22-15
1552+23 through 22-30 and 22-40 in addition to (1) a fee of $35 if
1553+24 a petition for tax deed has been filed, which fee shall be
1554+25 posted to the tax judgement, sale, redemption, and
1555+26 forfeiture record, to be paid to the purchaser or his or
1556+
1557+
1558+
1559+
1560+
1561+ SB1675 Enrolled - 44 - LRB103 28658 HLH 55039 b
1562+
1563+
1564+SB1675 Enrolled- 45 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 45 - LRB103 28658 HLH 55039 b
1565+ SB1675 Enrolled - 45 - LRB103 28658 HLH 55039 b
1566+1 her assignee; (2) a fee of $4 if a notice under Section
1567+2 22-5 has been filed, which fee shall be posted to the tax
1568+3 judgment, sale, redemption, and forfeiture record, to be
1569+4 paid to the purchaser or his or her assignee; (3) all costs
1570+5 paid to record a lis pendens notice in connection with
1571+6 filing a petition under this Code; and (4) if a petition
1572+7 for tax deed has been filed, all fees up to $150 per
1573+8 redemption paid to a registered or licensed title
1574+9 insurance company or title insurance agent for a title
1575+10 search to identify all owners, parties interested, and
1576+11 occupants of the property, to be paid to the purchaser or
1577+12 his or her assignee. The fees in (1) and (2) of this
1578+13 paragraph (h) shall be exempt from the posting
1579+14 requirements of Section 21-360. The costs incurred in
1580+15 causing notices to be served by a licensed or registered
1581+16 private detective under Section 22-15, may not exceed the
1582+17 amount that the sheriff would be authorized by law to
1583+18 charge if those notices had been served by the sheriff.
1584+19 (i) All fees paid for publication of notice of the tax
1585+20 sale in accordance with Section 22-20.
1586+21 (j) All sums paid to any county, city, village or
1587+22 incorporated town for reimbursement under Section 22-35.
1588+23 (k) All costs and expenses of receivership under
1589+24 Section 21-410, to the extent that these costs and
1590+25 expenses exceed any income from the property in question,
1591+26 if the costs and expenditures have been approved by the
1592+
1593+
1594+
1595+
1596+
1597+ SB1675 Enrolled - 45 - LRB103 28658 HLH 55039 b
1598+
1599+
1600+SB1675 Enrolled- 46 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 46 - LRB103 28658 HLH 55039 b
1601+ SB1675 Enrolled - 46 - LRB103 28658 HLH 55039 b
1602+1 court appointing the receiver and a certified copy of the
1603+2 order or approval is filed and posted by the certificate
1604+3 holder with the county clerk. Only actual costs expended
1605+4 may be posted on the tax judgment, sale, redemption and
1606+5 forfeiture record.
1607+6 (Source: P.A. 101-659, eff. 3-23-21.)
1608+7 (35 ILCS 200/21-370)
1609+8 Sec. 21-370. Redemption of forfeited property. Except as
1610+9 otherwise provided in Section 21-375, any property forfeited
1611+10 to the county state may be redeemed or sold in the following
1612+11 manner:
1613+12 When property has been forfeited for delinquent general
1614+13 taxes, the person desiring to redeem shall apply to the county
1615+14 clerk who shall order the county collector to receive from the
1616+15 person the amount of the forfeited general taxes, statutory
1617+16 costs, interest prior to forfeiture, printer's fees due
1618+17 thereon and, in addition, forfeiture interest at a rate of 12%
1619+18 per year or fraction thereof. Upon presentation of the county
1620+19 clerk's order to the county collector, the collector shall
1621+20 receive the amount due on account of forfeited general taxes
1622+21 and give the person duplicate receipts, setting forth a
1623+22 description of the property and amount received. One of the
1624+23 receipts shall be countersigned by the county clerk and, when
1625+24 so countersigned, shall be evidence of the redemption of the
1626+25 property. The receipt shall not be valid until it is
1627+
1628+
1629+
1630+
1631+
1632+ SB1675 Enrolled - 46 - LRB103 28658 HLH 55039 b
1633+
1634+
1635+SB1675 Enrolled- 47 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 47 - LRB103 28658 HLH 55039 b
1636+ SB1675 Enrolled - 47 - LRB103 28658 HLH 55039 b
1637+1 countersigned by the county clerk. The other receipt shall be
1638+2 filed by the county clerk in his or her office, and the clerk
1639+3 shall make a proper entry of the redemption of the property on
1640+4 the appropriate books in his or her office and charge the
1641+5 amount of the redemption to the county collector.
1642+6 In counties with 3,000,000 or more inhabitants, when
1643+7 property has been forfeited because of the nonpayment of
1644+8 delinquent special assessments, the county clerk shall collect
1645+9 from the person desiring to redeem the amount due on the
1646+10 delinquent special assessment, together with the interest,
1647+11 costs and penalties fixed by law, and shall issue a receipt
1648+12 therefor setting forth a description of the property and the
1649+13 amount received. The receipt shall be evidence of the
1650+14 redemption of the property therein described. In addition, the
1651+15 city comptroller or other officer designated and authorized by
1652+16 the city council, board of trustees or other governing body of
1653+17 any municipal corporation which levied any special assessment
1654+18 shall have power to collect the amounts due on properties
1655+19 which have been forfeited, and the interest and penalties due
1656+20 thereon, based upon an estimate of the cost of redemption
1657+21 computed by the county clerk and at a rate to be fixed by the
1658+22 city council, board of trustees or other governing body as to
1659+23 the interest and penalties due thereon and shall issue a
1660+24 receipt therefor. The person receiving the receipt shall file
1661+25 with the county clerk the receipt of the municipal officer
1662+26 that such special assessments and interest and penalties have
1663+
1664+
1665+
1666+
1667+
1668+ SB1675 Enrolled - 47 - LRB103 28658 HLH 55039 b
1669+
1670+
1671+SB1675 Enrolled- 48 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 48 - LRB103 28658 HLH 55039 b
1672+ SB1675 Enrolled - 48 - LRB103 28658 HLH 55039 b
1673+1 been paid. Upon the presentation of the receipt the county
1674+2 clerk shall issue to the person a certificate of cancellation
1675+3 setting forth a description of the property, the special
1676+4 assessment warrant and installment, and the amount received by
1677+5 the municipal officer. The certificate of cancellation shall
1678+6 be evidence of the redemption of the property therein
1679+7 described. The city council, board of trustees, or other
1680+8 governing body may authorize the municipal officer to waive
1681+9 penalties for the first year in excess of 7%. The form of the
1682+10 receipt of redemption for filing with the county clerk shall
1683+11 be as prescribed by law.
1684+12 In counties with less than 3,000,000 inhabitants, when
1685+13 property has been forfeited in whole or in part for the
1686+14 non-payment of delinquent special assessments, the person
1687+15 desiring to redeem shall apply to the municipal collector who
1688+16 shall receive the amount due on the delinquent special
1689+17 assessment, together with the interest, costs and penalties
1690+18 fixed by law, and issue a certificate therefor. The recipient
1691+19 shall file the certificate of the municipal collector that the
1692+20 special assessments and the costs, interest and penalties
1693+21 thereon have been paid with the county clerk. The municipal
1694+22 collector's certificate of payment shall be filed by the
1695+23 county clerk in his or her office and the clerk shall make a
1696+24 proper entry of the redemption on the books in his or her
1697+25 office.
1698+26 This Section 21-370 does not apply to any forfeiture that
1699+
1700+
1701+
1702+
1703+
1704+ SB1675 Enrolled - 48 - LRB103 28658 HLH 55039 b
1705+
1706+
1707+SB1675 Enrolled- 49 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 49 - LRB103 28658 HLH 55039 b
1708+ SB1675 Enrolled - 49 - LRB103 28658 HLH 55039 b
1709+1 occurs on or after January 1, 2024.
1710+2 (Source: P.A. 87-669; 88-455.)
1711+3 (35 ILCS 200/21-385)
1712+4 Sec. 21-385. Extension of period of redemption.
1713+5 (a) For any tax certificates held by a county pursuant to
1714+6 Section 21-90, the redemption period for each tax certificate
1715+7 shall be extended by operation of law until the date
1716+8 established by the county as the redemption deadline in a
1717+9 petition for tax deed filed under Section 22-30. The
1718+10 redemption deadline established in the petition shall be
1719+11 identified in the notices provided under Sections 22-10
1720+12 through 22-25 of this Code. After a redemption deadline is
1721+13 established in the petition for tax deed, the county may
1722+14 further extend the redemption deadline by filing with the
1723+15 county clerk of the county in which the property is located a
1724+16 written notice to that effect describing the property,
1725+17 identifying the certificate number, and specifying the
1726+18 extended period of redemption. Notwithstanding any expiration
1727+19 of a prior redemption period, all tax certificates forfeited
1728+20 to the county and held pursuant to Section 21-90 shall remain
1729+21 enforceable by the county or its assignee, and redemption
1730+22 shall be extended by operation of law until the date
1731+23 established by the county as the redemption deadline in a
1732+24 petition for tax deed filed under Section 22-30.
1733+25 (b) Within 60 days of the date of assignment, assignees of
1734+
1735+
1736+
1737+
1738+
1739+ SB1675 Enrolled - 49 - LRB103 28658 HLH 55039 b
1740+
1741+
1742+SB1675 Enrolled- 50 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 50 - LRB103 28658 HLH 55039 b
1743+ SB1675 Enrolled - 50 - LRB103 28658 HLH 55039 b
1744+1 forfeited certificates under Section 21-90 or Section 21-145
1745+2 of this Code must file with the county clerk of the county in
1746+3 which the property is located a written notice describing the
1747+4 property, stating the date of the assignment, identifying the
1748+5 certificate number and specifying a deadline for redemption
1749+6 that is not later than 3 years from the date of assignment.
1750+7 Upon receiving the notice, the county clerk shall stamp the
1751+8 date of receipt upon the notice. If the notice is submitted as
1752+9 an electronic record, the county clerk shall acknowledge
1753+10 receipt of the record and shall provide confirmation in the
1754+11 same manner to the certificate holder. The confirmation from
1755+12 the county clerk shall include the date of receipt and shall
1756+13 serve as proof that the notice was filed with the county clerk.
1757+14 In no event shall a county clerk permit an assignee of
1758+15 forfeited certificates under Section 21-90 or Section 21-145
1759+16 of this Code to extend the period of redemption beyond 3 years
1760+17 from the date of assignment. If the redemption period expires
1761+18 and no petition for tax deed has been filed under Section
1762+19 22-30, the assigned tax certificate shall be forfeited to and
1763+20 held by the county pursuant to Section 21-90.
1764+21 (c) Except for the county as trustee pursuant to Section
1765+22 21-90, the The purchaser or his or her assignee of property
1766+23 sold for nonpayment of general taxes or special assessments
1767+24 may extend the period of redemption at any time before the
1768+25 expiration of the original period of redemption, or thereafter
1769+26 prior to the expiration of any extended period of redemption,
1770+
1771+
1772+
1773+
1774+
1775+ SB1675 Enrolled - 50 - LRB103 28658 HLH 55039 b
1776+
1777+
1778+SB1675 Enrolled- 51 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 51 - LRB103 28658 HLH 55039 b
1779+ SB1675 Enrolled - 51 - LRB103 28658 HLH 55039 b
1780+1 but only for a period that which will expire not later than 3
1781+2 years from the date of sale, by filing with the county clerk of
1782+3 the county in which the property is located a written notice to
1783+4 that effect describing the property, stating the date of the
1784+5 sale and specifying the extended period of redemption. Upon
1785+6 receiving the notice, the county clerk shall stamp the date of
1786+7 receipt upon the notice. If the notice is submitted as an
1787+8 electronic record, the county clerk shall acknowledge receipt
1788+9 of the record and shall provide confirmation in the same
1789+10 manner to the certificate holder. The confirmation from the
1790+11 county clerk shall include the date of receipt and shall serve
1791+12 as proof that the notice was filed with the county clerk. The
1792+13 county clerk shall not be required to extend the period of
1793+14 redemption unless the purchaser or his or her assignee obtains
1794+15 this acknowledgement of delivery. If prior to the expiration
1795+16 of the period of redemption or extended period of redemption a
1796+17 petition for tax deed has been filed under Section 22-30, upon
1797+18 application of the petitioner, the court shall allow the
1798+19 purchaser or his or her assignee to extend the period of
1799+20 redemption after expiration of the original period or any
1800+21 extended period of redemption, provided that any extension
1801+22 allowed will expire not later than 3 years from the date of
1802+23 sale, unless the certificate has been assigned to the county
1803+24 collector by order of the court which ordered the property
1804+25 sold, in which case the period of redemption shall be extended
1805+26 for such period as may be designated by the holder of the
1806+
1807+
1808+
1809+
1810+
1811+ SB1675 Enrolled - 51 - LRB103 28658 HLH 55039 b
1812+
1813+
1814+SB1675 Enrolled- 52 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 52 - LRB103 28658 HLH 55039 b
1815+ SB1675 Enrolled - 52 - LRB103 28658 HLH 55039 b
1816+1 certificate, such period not to exceed 36 months from the date
1817+2 of the assignment to the collector. If the period of
1818+3 redemption is extended, the purchaser or his or her assignee
1819+4 must give the notices provided for in Section 22-10 at the
1820+5 specified times prior to the expiration of the extended period
1821+6 of redemption by causing a sheriff (or if he or she is
1822+7 disqualified, a coroner) of the county in which the property,
1823+8 or any part thereof, is located to serve the notices as
1824+9 provided in Sections 22-15 and 22-20. The notices may also be
1825+10 served as provided in Sections 22-15 and 22-20 by a special
1826+11 process server appointed by the court under Section 22-15 and
1827+12 as provided in Sections 22-15 and 22-20.
1828+13 The changes made to this Section by this amendatory Act of
1829+14 the 103rd General Assembly apply to matters concerning tax
1830+15 certificates issued on or after January 1, 2024.
1831+16 (Source: P.A. 100-890, eff. 1-1-19; 100-975, eff. 8-19-18;
1832+17 101-81, eff. 7-12-19.)
1833+18 (35 ILCS 200/21-400)
1834+19 Sec. 21-400. Special assessments withdrawn or forfeited.
1835+20 In counties with 3,000,000 or more inhabitants, the county
1836+21 clerk, upon request of the city comptroller or other municipal
1837+22 officer authorized by the city council or board of trustees of
1838+23 any city, village or incorporated town to make such request,
1839+24 shall issue to the city, village or incorporated town, a
1840+25 certificate of withdrawal or forfeiture countersigned by the
1841+
1842+
1843+
1844+
1845+
1846+ SB1675 Enrolled - 52 - LRB103 28658 HLH 55039 b
1847+
1848+
1849+SB1675 Enrolled- 53 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 53 - LRB103 28658 HLH 55039 b
1850+ SB1675 Enrolled - 53 - LRB103 28658 HLH 55039 b
1851+1 county collector for each property withdrawn or forfeited for
1852+2 non-payment of any special assessment. The certificate of
1853+3 withdrawal or forfeiture shall describe the property withdrawn
1854+4 or forfeited, the date of the withdrawal or forfeiture, and
1855+5 the amount of the special assessment, interest and costs.
1856+6 (Source: P.A. 76-2254; 88-455.)
1857+7 (35 ILCS 200/21-405)
1858+8 Sec. 21-405. Special assessments withdrawn or forfeited.
1859+9 When property has been forfeited for delinquent general
1860+10 taxes or special assessments, a person desiring to purchase
1861+11 the property shall make application to the county clerk. The
1862+12 application shall be accompanied by a fee of $10 in counties
1863+13 with 3,000,000 or more inhabitants and $5 in counties with
1864+14 less than 3,000,000 inhabitants for each item on which
1865+15 application is made. The county clerk shall promptly send
1866+16 notice by registered or certified mail, return receipt
1867+17 requested, to the party in whose name the general taxes were
1868+18 last assessed or paid. The notice shall adequately describe
1869+19 the property, shall state the name and address of the party in
1870+20 whose name the general taxes were last assessed or paid, shall
1871+21 recite that application has been made to purchase the property
1872+22 for forfeited taxes or special assessments and that the
1873+23 property will be sold unless redemption is made within 30 days
1874+24 of the mailing of notice. For 30 days after the mailing, the
1875+25 property may be redeemed under Section 21-370.
1876+
1877+
1878+
1879+
1880+
1881+ SB1675 Enrolled - 53 - LRB103 28658 HLH 55039 b
1882+
1883+
1884+SB1675 Enrolled- 54 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 54 - LRB103 28658 HLH 55039 b
1885+ SB1675 Enrolled - 54 - LRB103 28658 HLH 55039 b
1886+1 If redemption is not made, the county clerk shall receive
1887+2 from the purchaser the amount due on forfeited special
1888+3 assessments, together with the interest, costs and penalties
1889+4 thereon fixed by law, and shall issue an order to the county
1890+5 collector directing him or her to receive from the purchaser
1891+6 the amount of the forfeited general taxes, together with the
1892+7 costs, interest, fees and forfeiture interest provided in
1893+8 Section 21-370. In the order, the county clerk shall recite
1894+9 the amounts received by him or her on account of forfeited
1895+10 special assessments and shall direct the county collector to
1896+11 issue a receipt in the form of a certificate of purchase. Upon
1897+12 presentation of the order of the county clerk, the county
1898+13 collector shall receive the amount due on account of forfeited
1899+14 general taxes, and shall issue a receipt therefor in the form
1900+15 of a certificate of purchase.
1901+16 The certificate of purchase shall set forth a description
1902+17 of the property, and the amount paid by the purchaser on
1903+18 account of general taxes and special assessments, and shall be
1904+19 countersigned by the county clerk. When so countersigned, the
1905+20 certificate of purchase shall be evidence of the sale of the
1906+21 property and of the receipt by the county collector of the
1907+22 amounts ordered to be received by him or her by the county
1908+23 clerk on account of general taxes, and evidence of receipt by
1909+24 the county clerk of the amount received by him or her on
1910+25 account of forfeited special assessments. A certificate of
1911+26 purchase shall not be valid until it is countersigned by the
1912+
1913+
1914+
1915+
1916+
1917+ SB1675 Enrolled - 54 - LRB103 28658 HLH 55039 b
1918+
1919+
1920+SB1675 Enrolled- 55 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 55 - LRB103 28658 HLH 55039 b
1921+ SB1675 Enrolled - 55 - LRB103 28658 HLH 55039 b
1922+1 county clerk. Upon countersigning the certificate, the county
1923+2 clerk shall make a proper entry of the sale of the property on
1924+3 the appropriate books, and charge the amount of the sale money
1925+4 of forfeited general taxes to the collector.
1926+5 Property purchased under this Section shall be subject to
1927+6 redemption, notice, etc., the same as if sold under Section
1928+7 21-110 through 21-120. Any special assessment which has been
1929+8 withdrawn from collection by the municipality levying it shall
1930+9 not be subject to sale, but the purchaser, prior to the entry
1931+10 of any order for the issuance of a tax deed based on a sale
1932+11 under this Section, shall pay to the officer entitled to
1933+12 receive the amount due on all the withdrawn special
1934+13 assessments. The purchaser may file his or her receipts with
1935+14 the county clerk and have them posted on the tax judgment,
1936+15 sale, redemption and forfeiture record at the same rate of
1937+16 penalty and in the same manner as in the case of payment of
1938+17 taxes and special assessments accruing after the sale, as
1939+18 provided in Section 21-355.
1940+19 This Section does not apply to any application or
1941+20 forfeiture that occurs on or after January 1, 2024.
1942+21 (Source: P.A. 87-669; 88-455.)
1943+22 (35 ILCS 200/21-430)
1944+23 Sec. 21-430. Partial settlement. In the event an owner or
1945+24 party interested requests to make settlement on a part of the
1946+25 property sold to a municipality, withdrawn from collection or
1947+
1948+
1949+
1950+
1951+
1952+ SB1675 Enrolled - 55 - LRB103 28658 HLH 55039 b
1953+
1954+
1955+SB1675 Enrolled- 56 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 56 - LRB103 28658 HLH 55039 b
1956+ SB1675 Enrolled - 56 - LRB103 28658 HLH 55039 b
1957+1 forfeited to the county State for the non-payment of special
1958+2 assessments, the municipal officer is hereby authorized to
1959+3 accept the pro rata amount of any or all installments of the
1960+4 special assessment. That amount shall be computed by the board
1961+5 of local improvements, or other board or officer levying the
1962+6 special assessment, together with interest, costs and
1963+7 penalties as provided by law.
1964+8 A petition containing the computation shall then be
1965+9 presented by the municipality to the court wherein the
1966+10 original assessment was confirmed. The petition shall bear the
1967+11 same number and title as the original proceeding. At least 10
1968+12 days before the date set for the hearing of the petition,
1969+13 notices shall be sent by mail, postpaid, to each of the persons
1970+14 who last paid the general taxes on the property originally
1971+15 assessed. The notices shall contain the description of the
1972+16 property as originally assessed, as it is to be divided, and
1973+17 the division of the original assessment, or installments
1974+18 thereof, together with interest, costs and penalties, showing
1975+19 the amount to be charged against each part of the property of
1976+20 land so divided, the date when the petition is to be heard, and
1977+21 the date when objections thereto may be filed.
1978+22 An affidavit by one of the members of the board of local
1979+23 improvements, or other board or officer computing the
1980+24 division, attesting to the mailing is prima facie evidence of
1981+25 a compliance with this Section. The court shall proceed to
1982+26 determine a fair and equitable division of the assessment, or
1983+
1984+
1985+
1986+
1987+
1988+ SB1675 Enrolled - 56 - LRB103 28658 HLH 55039 b
1989+
1990+
1991+SB1675 Enrolled- 57 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 57 - LRB103 28658 HLH 55039 b
1992+ SB1675 Enrolled - 57 - LRB103 28658 HLH 55039 b
1993+1 any installment thereof, together with all interest, penalties
1994+2 and costs. The court shall order the cancellation of the
1995+3 certificate of sale, withdrawal or forfeiture on any part of
1996+4 the property if settlement is made within 10 days from the date
1997+5 of the court's order.
1998+6 The county clerk may note on the certificate the partial
1999+7 cancellation and shall issue a certificate of cancellation on
2000+8 that part of the property and return the certificate to the
2001+9 municipality. Where a certificate of forfeiture or withdrawal
2002+10 has not been issued, the county clerk may accept the Receipt of
2003+11 Deposit for Redemption, issued by the municipal officer, as
2004+12 provided by law, and the clerk shall issue a certificate of
2005+13 cancellation on that part of the property. He or she shall make
2006+14 proper entry on his or her records showing the part of the
2007+15 property on which settlement has been made and the amount due
2008+16 on the balance.
2009+17 (Source: P.A. 83-358; 88-455.)
2010+18 (35 ILCS 200/22-5)
2011+19 Sec. 22-5. Notice of sale and redemption rights. In order
2012+20 to be entitled to a tax deed, within 4 months and 15 days after
2013+21 any sale held under this Code, the purchaser or his or her
2014+22 assignee, and the county for all forfeited certificates from
2015+23 the annual sale, shall deliver to the county clerk a notice to
2016+24 be given to the party in whose name the taxes are last assessed
2017+25 as shown by the most recent tax collector's warrant books, in
2018+
2019+
2020+
2021+
2022+
2023+ SB1675 Enrolled - 57 - LRB103 28658 HLH 55039 b
2024+
2025+
2026+SB1675 Enrolled- 58 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 58 - LRB103 28658 HLH 55039 b
2027+ SB1675 Enrolled - 58 - LRB103 28658 HLH 55039 b
2028+1 at least 10 point type in the following form completely filled
2029+2 in:
2030+3 TAKE NOTICE
2031+4 County of ...............................................
2032+5 Date Premises Sold or Forfeited ..........................
2033+6 Certificate No. .........................................
2034+7 Sold for General Taxes of (year) ........................
2035+8 Sold for Special Assessment of (Municipality)
2036+9 and special assessment number ...........................
2037+10 Warrant No. ............... Inst. No. .................
2038+11 THIS PROPERTY HAS BEEN SOLD FOR
2039+12 DELINQUENT TAXES
2040+13 Property Address (as identified on the most recent tax bill,
2041+14 if available) Property located at .
2042+15 Legal Description or Property Index No. .....................
2043+16 .............................................................
2044+17 .............................................................
2045+18 This notice is to advise you that the above property has
2046+19 been sold for delinquent taxes and that the period of
2047+20 redemption from the sale will expire on .....................
2048+21 This notice is also to advise you that a petition may will
2049+22 be filed for a tax deed which will transfer title and the right
2050+23 to possession of the above-referenced this property
2051+24 ("Property") if redemption is not made on or before the
2052+25 redemption deadline. .............................................................
2053+26 To determine the redemption deadline and the total amount
2054+
2055+
2056+
2057+
2058+
2059+ SB1675 Enrolled - 58 - LRB103 28658 HLH 55039 b
2060+
2061+
2062+SB1675 Enrolled- 59 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 59 - LRB103 28658 HLH 55039 b
2063+ SB1675 Enrolled - 59 - LRB103 28658 HLH 55039 b
2064+1 you must pay to redeem the sold taxes, you must immediately
2065+2 contact the County Clerk at the address, phone number, or
2066+3 email address below. Check with the County Clerk for the exact
2067+4 amount you owe before redeeming. Payment must be made by
2068+5 certified check, cashier's check, money order, or in cash to
2069+6 the County Clerk.
2070+7 At the date of this notice the total amount which you must
2071+8 pay in order to redeem the above property is ................
2072+9 YOU ARE URGED TO REDEEM IMMEDIATELY TO
2073+10 PREVENT LOSS OF PROPERTY
2074+11 Property sold under the Property Tax Code may be redeemed
2075+12 by any owner or person holding an interest in the Property at
2076+13 any time before the following deadlines (based on property
2077+14 classification as of the Date of Sale):
2078+15 You must redeem your taxes within one year of the Date of
2079+16 Sale for the following classifications:
2080+17 (1) vacant non-farm property;
2081+18 (2) property containing an improvement consisting of a
2082+19 structure or structures with 7 or more residential units;
2083+20 and
2084+21 (3) commercial or industrial property.
2085+22 You must redeem your taxes within 2 1/2 years of the Date
2086+23 of Sale for the following classifications:
2087+24 (1) all residential property with less than 6 units;
2088+25 and
2089+26 (2) all other property not covered by the 1-year
2090+
2091+
2092+
2093+
2094+
2095+ SB1675 Enrolled - 59 - LRB103 28658 HLH 55039 b
2096+
2097+
2098+SB1675 Enrolled- 60 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 60 - LRB103 28658 HLH 55039 b
2099+ SB1675 Enrolled - 60 - LRB103 28658 HLH 55039 b
2100+1 redemption period outlined above.
2101+2 Redemption deadlines may have been extended by the
2102+3 certificate holder or pursuant to Illinois law. To confirm the
2103+4 redemption deadline, you must contact the County Clerk at the
2104+5 address, telephone number, or email address below. Redemption
2105+6 can be made at any time on or before .... by applying to the
2106+7 County Clerk of .... County, Illinois at the Office of the
2107+8 County Clerk in ...., Illinois. The address, telephone number,
2108+9 and email address for the County Clerk is as follows:
2109+10 The above amount is subject to increase at 6 month
2110+11 intervals from the date of sale. Check with the county clerk as
2111+12 to the exact amount you owe before redeeming. Payment must be
2112+13 made by certified check, cashier's check, money order, or in
2113+14 cash.
2114+15 For further information contact the County Clerk
2115+16 ADDRESS:............................
2116+17 TELEPHONE AND/OR EMAIL ADDRESS:..........................
2117+18 For further information about the redemption deadline,
2118+19 redemption amount, or payment process, please contact the
2119+20 County Clerk.
2120+21 ...............................
2121+22 Purchaser or Assignee
2122+23 Dated (insert date).
2123+24 Within 10 days after receipt of said notice, the county
2124+
2125+
2126+
2127+
2128+
2129+ SB1675 Enrolled - 60 - LRB103 28658 HLH 55039 b
2130+
16552131 ...............................
2132+
16562133 Purchaser or Assignee
2134+
2135+
2136+
16572137 Dated (insert date).
1658-Within 10 days after receipt of said notice, the county
1659-
1660-...............................
1661-
1662-Purchaser or Assignee
1663-
1664-
2138+
2139+
2140+
2141+
2142+SB1675 Enrolled- 61 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 61 - LRB103 28658 HLH 55039 b
2143+ SB1675 Enrolled - 61 - LRB103 28658 HLH 55039 b
2144+1 clerk shall mail to the addresses supplied by the purchaser or
2145+2 assignee, by registered or certified mail, copies of said
2146+3 notice to the party in whose name the taxes are last assessed
2147+4 as shown by the most recent tax collector's warrant books.
2148+5 With the exception of a county or taxing district acquiring
2149+6 certificates pursuant to Section 21-90 and 21-260, all
2150+7 purchasers or assignees shall pay to the clerk postage plus
2151+8 the sum of $10. The clerk shall write or stamp the date of
2152+9 receiving the notices upon the copies of the notices, and
2153+10 retain one copy.
2154+11 With the exception of forfeited tax liens or certificates
2155+12 held by the county pursuant to Section 21-90, all redemption
2156+13 periods shall begin on the date of sale. For forfeited tax
2157+14 liens or certificates held by the county pursuant to Section
2158+15 21-90, the county may cure any defect in a notice, or failure
2159+16 to send a notice as required by this Section, by delivering to
2160+17 the county clerk a notice to be given to the party in whose
2161+18 name the taxes are last assessed as shown by the most recent
2162+19 tax collector's warrant books. The redemption period begins on
2163+20 the date the county delivered the corrected notice to the
2164+21 clerk, if such extension is otherwise permitted by law.
2165+22 The changes to this Section made by this amendatory Act of
2166+23 the 97th General Assembly apply only to tax sales that occur on
2167+24 or after the effective date of this amendatory Act of the 97th
2168+25 General Assembly.
2169+26 The changes made to this Section by this amendatory Act of
2170+
2171+
2172+
2173+
2174+
2175+ SB1675 Enrolled - 61 - LRB103 28658 HLH 55039 b
2176+
2177+
2178+SB1675 Enrolled- 62 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 62 - LRB103 28658 HLH 55039 b
2179+ SB1675 Enrolled - 62 - LRB103 28658 HLH 55039 b
2180+1 the 103rd General Assembly apply to matters concerning tax
2181+2 certificates issued on or after the effective date of this
2182+3 amendatory Act of the 103rd General Assembly.
2183+4 (Source: P.A. 102-815, eff. 5-13-22.)
2184+5 (35 ILCS 200/22-10)
2185+6 Sec. 22-10. Notice of expiration of period of redemption.
2186+7 A purchaser or assignee shall not be entitled to a tax deed to
2187+8 the property sold unless, not less than 3 months nor more than
2188+9 6 months prior to the expiration of the period of redemption,
2189+10 he or she gives notice of the sale and the date of expiration
2190+11 of the period of redemption to the owners, occupants, and
2191+12 parties interested in the property, including any mortgagee of
2192+13 record, as provided below. For counties or taxing districts
2193+14 holding certificates pursuant to Section 21-90, the date of
2194+15 expiration of the period of redemption shall be designated by
2195+16 the county or taxing district in its petition for tax deed and
2196+17 identified in the notice below, which shall be filed with the
2197+18 county clerk. the
2198+19 The Notice to be given to the parties shall be in at least
2199+20 10-point 10 point type in the following form completely filled
2200+21 in:
2201+22 TAX DEED NO. .................... FILED ....................
2202+23 TAKE NOTICE
2203+24 County of ...............................................
2204+25 Date Premises Sold or Forfeited ..........................
2205+
2206+
2207+
2208+
2209+
2210+ SB1675 Enrolled - 62 - LRB103 28658 HLH 55039 b
2211+
2212+
2213+SB1675 Enrolled- 63 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 63 - LRB103 28658 HLH 55039 b
2214+ SB1675 Enrolled - 63 - LRB103 28658 HLH 55039 b
2215+1 Certificate No. ........................................
2216+2 Sold or Forfeited for General Taxes of (year) ...........
2217+3 Sold for Special Assessment of (Municipality)
2218+4 and special assessment number ...........................
2219+5 Warrant No. ................ Inst. No. .................
2220+6 THIS PROPERTY HAS BEEN SOLD FOR
2221+7 DELINQUENT TAXES
2222+8 Property Address (as identified on the most recent tax bill,
2223+9 if available) Property located at .
2224+10 Legal Description or Property Index No. .....................
2225+11 .............................................................
2226+12 .............................................................
2227+13 This notice is to advise you that the above property has
2228+14 been sold for delinquent taxes and that the period of
2229+15 redemption from the sale will expire on .....................
2230+16 .............................................................
2231+17 The amount to redeem is subject to increase at 6 month
2232+18 intervals from the date of sale and may be further increased if
2233+19 the purchaser at the tax sale or his or her assignee pays any
2234+20 subsequently accruing taxes or special assessments to redeem
2235+21 the property from subsequent forfeitures or tax sales. Check
2236+22 with the county clerk as to the exact amount you owe before
2237+23 redeeming.
2238+24 This notice is also to advise you that a petition has been
2239+25 filed for a tax deed which will transfer title and the right to
2240+26 possession of this property if redemption is not made on or
2241+
2242+
2243+
2244+
2245+
2246+ SB1675 Enrolled - 63 - LRB103 28658 HLH 55039 b
2247+
2248+
2249+SB1675 Enrolled- 64 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 64 - LRB103 28658 HLH 55039 b
2250+ SB1675 Enrolled - 64 - LRB103 28658 HLH 55039 b
2251+1 before ......................................................
2252+2 This matter is set for hearing in the Circuit Court of this
2253+3 county in ...., Illinois on .....
2254+4 You may be present at this hearing but your right to redeem
2255+5 will already have expired at that time.
2256+6 YOU ARE URGED TO REDEEM IMMEDIATELY
2257+7 TO PREVENT LOSS OF PROPERTY
2258+8 Redemption can be made at any time on or before .... by
2259+9 applying to the County Clerk of ...., County, Illinois at the
2260+10 Office of the County Clerk in ...., Illinois.
2261+11 For further information contact the County Clerk
2262+12 ADDRESS:....................
2263+13 TELEPHONE AND/OR EMAIL ADDRESS:..................
2264+14 ..........................
2265+15 Purchaser or Assignee.
2266+16 Dated (insert date).
2267+17 In counties with 3,000,000 or more inhabitants, the notice
2268+18 shall also state the address, room number, and time at which
2269+19 the matter is set for hearing.
2270+20 The changes to this Section made by Public Act 97-557
2271+21 apply only to matters in which a petition for tax deed is filed
2272+22 on or after July 1, 2012 (the effective date of Public Act
2273+23 97-557).
2274+24 The changes to this Section made by Public Act 102-1003
2275+
2276+
2277+
2278+
2279+
2280+ SB1675 Enrolled - 64 - LRB103 28658 HLH 55039 b
2281+
2282+..........................
2283+
2284+Purchaser or Assignee.
16652285
16662286 Dated (insert date).
16672287
16682288
1669-
1670-
1671-clerk shall mail to the addresses supplied by the purchaser or
1672-assignee, by registered or certified mail, copies of said
1673-notice to the party in whose name the taxes are last assessed
1674-as shown by the most recent tax collector's warrant books.
1675-With the exception of a county or taxing district acquiring
1676-certificates pursuant to Section 21-90 and 21-260, all
1677-purchasers or assignees shall pay to the clerk postage plus
1678-the sum of $10. The clerk shall write or stamp the date of
1679-receiving the notices upon the copies of the notices, and
1680-retain one copy.
1681-With the exception of forfeited tax liens or certificates
1682-held by the county pursuant to Section 21-90, all redemption
1683-periods shall begin on the date of sale. For forfeited tax
1684-liens or certificates held by the county pursuant to Section
1685-21-90, the county may cure any defect in a notice, or failure
1686-to send a notice as required by this Section, by delivering to
1687-the county clerk a notice to be given to the party in whose
1688-name the taxes are last assessed as shown by the most recent
1689-tax collector's warrant books. The redemption period begins on
1690-the date the county delivered the corrected notice to the
1691-clerk, if such extension is otherwise permitted by law.
1692-The changes to this Section made by this amendatory Act of
1693-the 97th General Assembly apply only to tax sales that occur on
1694-or after the effective date of this amendatory Act of the 97th
1695-General Assembly.
1696-The changes made to this Section by this amendatory Act of
1697-
1698-
1699-the 103rd General Assembly apply to matters concerning tax
1700-certificates issued on or after the effective date of this
1701-amendatory Act of the 103rd General Assembly.
1702-(Source: P.A. 102-815, eff. 5-13-22.)
1703-(35 ILCS 200/22-10)
1704-Sec. 22-10. Notice of expiration of period of redemption.
1705-A purchaser or assignee shall not be entitled to a tax deed to
1706-the property sold unless, not less than 3 months nor more than
1707-6 months prior to the expiration of the period of redemption,
1708-he or she gives notice of the sale and the date of expiration
1709-of the period of redemption to the owners, occupants, and
1710-parties interested in the property, including any mortgagee of
1711-record, as provided below. For counties or taxing districts
1712-holding certificates pursuant to Section 21-90, the date of
1713-expiration of the period of redemption shall be designated by
1714-the county or taxing district in its petition for tax deed and
1715-identified in the notice below, which shall be filed with the
1716-county clerk. the
1717-The Notice to be given to the parties shall be in at least
1718-10-point 10 point type in the following form completely filled
1719-in:
1720-TAX DEED NO. .................... FILED ....................
1721-TAKE NOTICE
1722-County of ...............................................
1723-Date Premises Sold or Forfeited ..........................
1724-
1725-
1726-Certificate No. ........................................
1727-Sold or Forfeited for General Taxes of (year) ...........
1728-Sold for Special Assessment of (Municipality)
1729-and special assessment number ...........................
1730-Warrant No. ................ Inst. No. .................
1731-THIS PROPERTY HAS BEEN SOLD FOR
1732-DELINQUENT TAXES
1733-Property Address (as identified on the most recent tax bill,
1734-if available) Property located at .
1735-Legal Description or Property Index No. .....................
1736-.............................................................
1737-.............................................................
1738-This notice is to advise you that the above property has
1739-been sold for delinquent taxes and that the period of
1740-redemption from the sale will expire on .....................
1741-.............................................................
1742-The amount to redeem is subject to increase at 6 month
1743-intervals from the date of sale and may be further increased if
1744-the purchaser at the tax sale or his or her assignee pays any
1745-subsequently accruing taxes or special assessments to redeem
1746-the property from subsequent forfeitures or tax sales. Check
1747-with the county clerk as to the exact amount you owe before
1748-redeeming.
1749-This notice is also to advise you that a petition has been
1750-filed for a tax deed which will transfer title and the right to
1751-possession of this property if redemption is not made on or
1752-
1753-
1754-before ......................................................
1755-This matter is set for hearing in the Circuit Court of this
1756-county in ...., Illinois on .....
1757-You may be present at this hearing but your right to redeem
1758-will already have expired at that time.
1759-YOU ARE URGED TO REDEEM IMMEDIATELY
1760-TO PREVENT LOSS OF PROPERTY
1761-Redemption can be made at any time on or before .... by
1762-applying to the County Clerk of ...., County, Illinois at the
1763-Office of the County Clerk in ...., Illinois.
1764-For further information contact the County Clerk
1765-ADDRESS:....................
1766-TELEPHONE AND/OR EMAIL ADDRESS:..................
1767-..........................
1768-Purchaser or Assignee.
1769-Dated (insert date).
1770-In counties with 3,000,000 or more inhabitants, the notice
1771-shall also state the address, room number, and time at which
1772-the matter is set for hearing.
1773-The changes to this Section made by Public Act 97-557
1774-apply only to matters in which a petition for tax deed is filed
1775-on or after July 1, 2012 (the effective date of Public Act
1776-97-557).
1777-The changes to this Section made by Public Act 102-1003
1778-
1779-..........................
1780-
1781-Purchaser or Assignee.
1782-
1783-Dated (insert date).
1784-
1785-
1786-this amendatory Act of the 102nd General Assembly apply to
1787-matters in which a petition for tax deed is filed on or after
1788-May 27, 2022 (the effective date of Public Act 102-1003) this
1789-amendatory Act of the 102nd General Assembly. Failure of any
1790-party or any public official to comply with the changes made to
1791-this Section by Public Act 102-528 does not invalidate any tax
1792-deed issued prior to May 27, 2022 (the effective date of Public
1793-Act 102-1003) this amendatory Act of the 102nd General
1794-Assembly.
1795-The changes made to this Section by this amendatory Act of
1796-the 103rd General Assembly apply to matters concerning tax
1797-certificates issued on or after the effective date of this
1798-amendatory Act of the 103rd General Assembly.
1799-(Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22;
1800-102-1003, eff. 5-27-22; revised 9-1-22.)
1801-(35 ILCS 200/22-15)
1802-Sec. 22-15. Service of notice. The purchaser or his or her
1803-assignee shall give the notice required by Section 22-10 by
1804-causing it to be published in a newspaper as set forth in
1805-Section 22-20. In addition, the notice shall be served upon
1806-owners who reside on any part of the subject property by
1807-leaving a copy of the notice with those owners personally. The
1808-notice must be served by a sheriff (or if he or she is
1809-disqualified, by a coroner) of the county in which the
1810-property, or any part thereof, is located or, except in Cook
1811-
1812-
1813-County, by a person who is licensed or registered as a private
1814-detective under the Private Detective, Private Alarm, Private
1815-Security, Fingerprint Vendor, and Locksmith Act of 2004 upon
1816-owners who reside on any part of the property sold by leaving a
1817-copy of the notice with those owners personally.
1818-In counties of 3,000,000 or more inhabitants, if the
1819-notice required by Section 22-10 is to be served by the
1820-sheriff, no sale in error may be declared pursuant to Section
1821-22-50 or subparagraph (5) of subsection (a) of Section 21-310
1822-based upon the sheriff's failure to serve the notice in
1823-accordance with this Section unless the notice and service
1824-list for the first service attempt is delivered by the
1825-purchaser or assignee to the sheriff at least 5 months prior to
1826-the expiration of the period of redemption. Purchasers or
1827-assignees may request that the sheriff make additional service
1828-attempts to the same entities and locations, and the sheriff
1829-may make those additional attempts within the noticing period
1830-established in Section 22-10, but the sheriff's failure to
1831-make such additional service attempts is not grounds for a
1832-sale in error under Section 22-50 or subparagraph (5) of
1833-subsection (a) of Section 21-310.
1834-In counties of 3,000,000 or more inhabitants, if the
1835-purchaser or assignee requests that the sheriff make an
1836-additional service attempt upon an entity or to a location
1837-that was not included on the service list for the first
1838-attempt, then the purchaser or assignee must deliver the
1839-
1840-
1841-notice and service list for the additional service attempt to
1842-the sheriff at least 4 months before the expiration of the
1843-period of redemption. If the purchaser or assignee delivers
1844-the notice and service list for an additional service attempt
1845-upon an entity or to a location that was not included on the
1846-service list for the first attempt to the sheriff at least 4
1847-months before the expiration of the period of redemption, then
1848-the sheriff's failure to serve the notice in accordance with
1849-this Section may be grounds for a sale in error under Section
1850-22-50 but not under subparagraph (5) of subsection (a) of
1851-Section 21-310. If the purchaser or assignee fails to deliver
1852-the notice and service list for an additional service attempt
1853-upon an entity or to a location that was not included on the
1854-first service list to the sheriff at least 4 months prior to
1855-the expiration of the period of redemption, then the sheriff's
1856-failure to serve that additional notice in accordance with
1857-this Section is not grounds for a sale in error under either
1858-Section 22-50 or subparagraph (5) of subsection (a) of Section
1859-21-310.
1860-In counties of 3,000,000 or more inhabitants where a
1861-taxing district is a petitioner for tax deed pursuant to
1862-Section 21-90, in lieu of service by the sheriff or coroner the
1863-notice may be served by a special process server appointed by
1864-the circuit court as provided in this Section. The taxing
1865-district may move prior to filing one or more petitions for tax
1866-deed for appointment of such a special process server. The
1867-
1868-
1869-court, upon being satisfied that the person named in the
1870-motion is at least 18 years of age and is capable of serving
1871-notice as required under this Code, shall enter an order
1872-appointing such person as a special process server for a
1873-period of one year. The appointment may be renewed for
1874-successive periods of one year each by motion and order, and a
1875-copy of the original and any subsequent order shall be filed in
1876-each tax deed case in which a notice is served by the appointed
1877-person. Delivery of the notice to and service of the notice by
1878-the special process server shall have the same force and
1879-effect as its delivery to and service by the sheriff or
1880-coroner.
1881-The same form of notice shall also be served, in the manner
1882-set forth under Sections 2-203, 2-204, 2-205, 2-205.1, and
1883-2-211 of the Code of Civil Procedure, upon all other owners and
1884-parties interested in the property, if upon diligent inquiry
1885-they can be found in the county, and upon the occupants of the
1886-property.
1887-If the property sold has more than 4 dwellings or other
1888-rental units, and has a managing agent or party who collects
1889-rents, that person shall be deemed the occupant and shall be
1890-served with notice instead of the occupants of the individual
1891-units. If the property has no dwellings or rental units, but
1892-economic or recreational activities are carried on therein,
1893-the person directing such activities shall be deemed the
1894-occupant. Holders of rights of entry and possibilities of
1895-
1896-
1897-reverter shall not be deemed parties interested in the
1898-property.
1899-When a party interested in the property is a trustee,
1900-notice served upon the trustee shall be deemed to have been
1901-served upon any beneficiary or note holder thereunder unless
1902-the holder of the note is disclosed of record.
1903-When a judgment is a lien upon the property sold, the
1904-holder of the lien shall be served with notice if the name of
1905-the judgment debtor as shown in the transcript, certified copy
1906-or memorandum of judgment filed of record is identical, as to
1907-given name and surname, with the name of the party interested
1908-as it appears of record.
1909-If any owner or party interested, upon diligent inquiry
1910-and effort, cannot be found or served with notice in the county
1911-as provided in this Section, and the person in actual
1912-occupancy and possession is tenant to, or in possession under
1913-the owners or the parties interested in the property, then
1914-service of notice upon the tenant, occupant or person in
1915-possession shall be deemed service upon the owners or parties
1916-interested.
1917-If any owner or party interested, upon diligent inquiry
1918-and effort cannot be found or served with notice in the county,
1919-then the person making the service shall cause a copy of the
1920-notice to be sent by registered or certified mail, return
1921-receipt requested, to that party at his or her residence, if
1922-ascertainable.
1923-
1924-
1925-The changes to this Section made by Public Act 95-477
1926-apply only to matters in which a petition for tax deed is filed
1927-on or after June 1, 2008 (the effective date of Public Act
1928-95-477).
1929-(Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08;
1930-95-876, eff. 8-21-08.)
1931-(35 ILCS 200/22-25)
1932-Sec. 22-25. Mailed notice. In addition to the notice
1933-required to be served not less than one month nor more than 6
1934-months prior to the expiration of the period of redemption,
1935-the purchaser or his or her assignee shall prepare and deliver
1936-to the clerk of the Circuit Court of the county in which the
1937-property is located, not more than 6 months and not less than 3
1938-months 111 days prior to the expiration of the period of
1939-redemption, the notice provided for in this Section, together
1940-with the statutory costs for mailing the notice by certified
1941-mail, return receipt requested. The form of notice to be
1942-mailed by the clerk shall be identical in form to that provided
1943-by Section 22-10 for service upon owners residing upon the
1944-property sold, except that it shall bear the signature of the
1945-clerk instead of the name of the purchaser or assignee and
1946-shall designate the parties to whom it is to be mailed. The
1947-clerk may furnish the form. The clerk shall mail the notices
1948-delivered to him or her by certified mail, return receipt
1949-requested, not less than 3 months prior to the expiration of
1950-
1951-
1952-the period of redemption. The certificate of the clerk that he
1953-or she has mailed the notices, together with the return
1954-receipts, shall be filed in and made a part of the court
1955-record. The notices shall be mailed to the owners of the
1956-property at their last known addresses, and to those persons
1957-who are entitled to service of notice as occupants.
1958-The changes to this Section made by Public Act 97-557 this
1959-amendatory Act of the 97th General Assembly shall be construed
1960-as being declaratory of existing law and not as a new
1961-enactment.
1962-The changes to this Section made by Public Act 102-1003
1963-this amendatory Act of the 102nd General Assembly apply to
1964-matters in which a petition for tax deed is filed on or after
1965-May 27, 2022 (the effective date of Public Act 102-1003) this
1966-amendatory Act of the 102nd General Assembly. Failure of any
1967-party or any public official to comply with the changes made to
1968-this Section by Public Act 102-528 does not invalidate any tax
1969-deed issued prior to May 27, 2022 (the effective date of Public
1970-Act 102-1003) this amendatory Act of the 102nd General
1971-Assembly.
1972-(Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22;
1973-102-1003, eff. 5-27-22; revised 8-12-22.)
1974-(35 ILCS 200/22-30)
1975-Sec. 22-30. Petition for deed. At any time within 6 months
1976-but not less than 3 months prior to the expiration of the
1977-
1978-
1979-redemption period for property sold pursuant to judgment and
1980-order of sale under Sections 21-110 through 21-120 or 21-260
1981-or otherwise acquired by the county pursuant to Section 21-90,
1982-the purchaser, or the agent pursuant to Section 21-90, or his
1983-or her assignee may file a petition in the circuit court in the
1984-same proceeding in which the judgment and order of sale were
1985-entered, asking that the court direct the county clerk to
1986-issue a tax deed if the property is not redeemed from the sale.
1987-The petition shall be accompanied by the statutory filing fee.
1988-Notice of filing the petition and a date for redemption,
1989-after which the date on which the petitioner intends to apply
1990-for an order to issue a tax on the petition that a deed if the
1991-taxes are not be issued if the property is not redeemed, shall
1992-be given to occupants, owners and persons interested in the
1993-property as part of the notice provided in Sections 22-10
1994-through 22-25, except that only one publication is required.
1995-The county clerk shall be notified of the filing of the
1996-petition and any person owning or interested in the property
1997-may, if he or she desires, appear in the proceeding.
1998-The changes to this Section made by this amendatory Act of
1999-the 95th General Assembly apply only to matters in which a
2000-petition for tax deed is filed on or after the effective date
2001-of this amendatory Act of the 95th General Assembly.
2002-(Source: P.A. 95-477, eff. 6-1-08.)
2003-(35 ILCS 200/22-35)
2004-
2005-
2006-Sec. 22-35. Reimbursement of a county or municipality
2007-before issuance of tax deed. Except in any proceeding in which
2008-the tax purchaser is a county acting as a trustee for taxing
2009-districts as provided in Section 21-90, an order for the
2010-issuance of a tax deed under this Code shall not be entered
2011-affecting the title to or interest in any property in which a
2012-county, city, village or incorporated town has an interest
2013-under the police and welfare power by advancements made from
2014-public funds, until the purchaser or assignee makes
2015-reimbursement to the county, city, village or incorporated
2016-town of the money so advanced or the county, city, village, or
2017-town waives its lien on the property for the money so advanced.
2018-In However, in lieu of reimbursing the county, city, village,
2019-or town for any advancement of money that have not been waived
2020-reimbursement or waiver, the purchaser or his or her assignee
2021-may make application for and the court shall order that the tax
2022-purchase be set aside as a sale in error. However, a A sale in
2023-error may not be granted under this Section if:
2024-(1) the lien has been released, satisfied, discharged,
2025-or waived; or
2026-(2) the following conditions apply:
2027-(A) the county, city, village, or town does not
2028-agree to release, discharge, or waive the lien;
2029-(B) the aggregate total of all such liens recorded
2030-against the property by the county, city, village, or
2031-town is less than $5,000; and
2032-
2033-
2034-(C) the lien or liens secure money advanced by the
2035-county, city, village, or town to abate conditions on
2036-the property that are in violation of Section 11-20-7,
2037-Section 11-20-12, or Section 11-20-13 of the Illinois
2038-Municipal Code or any other applicable codes or
2039-ordinances adopted by a county, city, village or town
2040-pursuant to its emergency authority to abate neglected
2041-weeds, grass, trees, bushes, garbage, debris, or
2042-graffiti from property.
2043-A filing or appearance fee shall not be required of a
2044-county, city, village or incorporated town seeking to enforce
2045-its claim under this Section in a tax deed proceeding.
2046-(Source: P.A. 101-379, eff. 1-1-20.)
2047-(35 ILCS 200/22-40)
2048-Sec. 22-40. Issuance of deed; possession.
2049-(a) To obtain an order for issuance of tax deed, the
2050-petitioner must provide sufficient evidence that: If the
2051-(1) the redemption period has expired expires and the
2052-property has not been redeemed; and
2053-(2) all taxes and special assessments which became due
2054-and payable subsequent to the sale have been paid, unless
2055-the county or its agent, as trustee pursuant to Section
2056-21-90, is the petitioner; and
2057-(3) all forfeitures and sales which occur subsequent
2058-to the sale are paid or redeemed, unless the county or its
2059-
2060-
2061-agent, as trustee pursuant to Section 21-90, is the
2062-petitioner; have been redeemed and
2063-(4) the notices required by law have been given, and
2064-all advancements of public funds under the police power
2065-made by a county, city, village or town under Section
2066-22-35 have been paid; and
2067-(5) the petitioner has complied with all the
2068-provisions of law entitling him or her to a deed.
2069-Upon receipt of sufficient evidence of the requirements
2070-under this subsection (a), the court shall find that the
2071-petitioner complied with those requirements and shall enter an
2072-order directing the county clerk, on the production of the tax
2073-certificate and a certified copy of the order, to issue to the
2074-purchaser or its assignee a tax deed. , the court shall so find
2075-and shall enter an order directing the county clerk on the
2076-production of the certificate of purchase and a certified copy
2077-of the order, to issue to the purchaser or his or her assignee
2078-a tax deed. The court shall insist on strict compliance with
2079-Section 22-10 through 22-25. Prior to the entry of an order
2080-directing the issuance of a tax deed, the petitioner shall
2081-furnish the court with a report of proceedings of the evidence
2082-received on the application for tax deed and the report of
2083-proceedings shall be filed and made a part of the court record.
2084-(b) Except as provided in subsection (e), if If taxes for
2085-years prior to the year or years sold are or become delinquent
2086-subsequent to the date of sale, the court shall find that the
2087-
2088-
2089-lien of those delinquent taxes has been or will be merged into
2090-the tax deed grantee's title if the court determines that the
2091-tax deed grantee or any prior holder of the certificate of
2092-purchase, or any person or entity under common ownership or
2093-control with any such grantee or prior holder of the
2094-certificate of purchase, was at no time the holder of any
2095-certificate of purchase for the years sought to be merged. If
2096-delinquent taxes are merged into the tax deed pursuant to this
2097-subsection, the court shall enter an order declaring which
2098-specific taxes have been or will be merged into the tax deed
2099-title and directing the county treasurer and county clerk to
2100-reflect that declaration in the warrant and judgment records;
2101-provided, that no such order shall be effective until a tax
2102-deed has been issued and timely recorded. Nothing contained in
2103-this Section shall relieve any owner liable for delinquent
2104-property taxes under this Code from the payment of the taxes
2105-that have been merged into the title upon issuance of the tax
2106-deed.
2107-(c) The county clerk is entitled to a fee of $10 in
2108-counties of 3,000,000 or more inhabitants and $5 in counties
2109-with less than 3,000,000 inhabitants for the issuance of the
2110-tax deed, with the exception of deeds issued to the county
2111-pursuant to its authority under Section 21-90. The clerk may
2112-not include in a tax deed more than one property as listed,
2113-assessed and sold in one description, except in cases where
2114-several properties are owned by one person.
2115-
2116-
2117-Upon application the court shall, enter an order to place
2118-the tax deed grantee or the grantee's successor in interest in
2119-possession of the property and may enter orders and grant
2120-relief as may be necessary or desirable to maintain the
2121-grantee or the grantee's successor in interest in possession.
2122-(d) The court shall retain jurisdiction to enter orders
2123-pursuant to subsections (b) and (c) of this Section. This
2124-amendatory Act of the 92nd General Assembly and this
2125-amendatory Act of the 95th General Assembly shall be construed
2126-as being declarative of existing law and not as a new
2127-enactment.
2128-(e) Prior to the issuance of any tax deed under this
2129-Section, the petitioner must redeem all taxes and special
2130-assessments on the property that are subject to a pending tax
2131-petition filed by a county or its assignee pursuant to Section
2132-21-90.
2133-(f) If, for any reason, a purchaser fails to obtain an
2134-order for tax deed within the required time period and no sale
2135-in error was granted or redemption paid, then the certificate
2136-shall be forfeited to the county, as trustee, pursuant to
2137-Section 21-90.
2138-(Source: P.A. 98-1162, eff. 6-1-15.)
2139-(35 ILCS 200/22-60)
2140-Sec. 22-60. Contents of deed; recording. Every tax deed
2141-shall contain the full names and the true post office address
2142-
2143-
2144-and residence of grantee. A county receiving a tax deed
2145-pursuant to Section 21-90 may designate a specific county
2146-agency to be named as the deed grantee. It shall not be of any
2147-force or effect, and the recipient shall not take title to the
2148-property, until after the deed it has been recorded in the
2149-office of the recorder.
2150-(Source: P.A. 83-358; 88-455.)
2289+SB1675 Enrolled- 65 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 65 - LRB103 28658 HLH 55039 b
2290+ SB1675 Enrolled - 65 - LRB103 28658 HLH 55039 b
2291+1 this amendatory Act of the 102nd General Assembly apply to
2292+2 matters in which a petition for tax deed is filed on or after
2293+3 May 27, 2022 (the effective date of Public Act 102-1003) this
2294+4 amendatory Act of the 102nd General Assembly. Failure of any
2295+5 party or any public official to comply with the changes made to
2296+6 this Section by Public Act 102-528 does not invalidate any tax
2297+7 deed issued prior to May 27, 2022 (the effective date of Public
2298+8 Act 102-1003) this amendatory Act of the 102nd General
2299+9 Assembly.
2300+10 The changes made to this Section by this amendatory Act of
2301+11 the 103rd General Assembly apply to matters concerning tax
2302+12 certificates issued on or after the effective date of this
2303+13 amendatory Act of the 103rd General Assembly.
2304+14 (Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22;
2305+15 102-1003, eff. 5-27-22; revised 9-1-22.)
2306+16 (35 ILCS 200/22-15)
2307+17 Sec. 22-15. Service of notice. The purchaser or his or her
2308+18 assignee shall give the notice required by Section 22-10 by
2309+19 causing it to be published in a newspaper as set forth in
2310+20 Section 22-20. In addition, the notice shall be served upon
2311+21 owners who reside on any part of the subject property by
2312+22 leaving a copy of the notice with those owners personally. The
2313+23 notice must be served by a sheriff (or if he or she is
2314+24 disqualified, by a coroner) of the county in which the
2315+25 property, or any part thereof, is located or, except in Cook
2316+
2317+
2318+
2319+
2320+
2321+ SB1675 Enrolled - 65 - LRB103 28658 HLH 55039 b
2322+
2323+
2324+SB1675 Enrolled- 66 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 66 - LRB103 28658 HLH 55039 b
2325+ SB1675 Enrolled - 66 - LRB103 28658 HLH 55039 b
2326+1 County, by a person who is licensed or registered as a private
2327+2 detective under the Private Detective, Private Alarm, Private
2328+3 Security, Fingerprint Vendor, and Locksmith Act of 2004 upon
2329+4 owners who reside on any part of the property sold by leaving a
2330+5 copy of the notice with those owners personally.
2331+6 In counties of 3,000,000 or more inhabitants, if the
2332+7 notice required by Section 22-10 is to be served by the
2333+8 sheriff, no sale in error may be declared pursuant to Section
2334+9 22-50 or subparagraph (5) of subsection (a) of Section 21-310
2335+10 based upon the sheriff's failure to serve the notice in
2336+11 accordance with this Section unless the notice and service
2337+12 list for the first service attempt is delivered by the
2338+13 purchaser or assignee to the sheriff at least 5 months prior to
2339+14 the expiration of the period of redemption. Purchasers or
2340+15 assignees may request that the sheriff make additional service
2341+16 attempts to the same entities and locations, and the sheriff
2342+17 may make those additional attempts within the noticing period
2343+18 established in Section 22-10, but the sheriff's failure to
2344+19 make such additional service attempts is not grounds for a
2345+20 sale in error under Section 22-50 or subparagraph (5) of
2346+21 subsection (a) of Section 21-310.
2347+22 In counties of 3,000,000 or more inhabitants, if the
2348+23 purchaser or assignee requests that the sheriff make an
2349+24 additional service attempt upon an entity or to a location
2350+25 that was not included on the service list for the first
2351+26 attempt, then the purchaser or assignee must deliver the
2352+
2353+
2354+
2355+
2356+
2357+ SB1675 Enrolled - 66 - LRB103 28658 HLH 55039 b
2358+
2359+
2360+SB1675 Enrolled- 67 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 67 - LRB103 28658 HLH 55039 b
2361+ SB1675 Enrolled - 67 - LRB103 28658 HLH 55039 b
2362+1 notice and service list for the additional service attempt to
2363+2 the sheriff at least 4 months before the expiration of the
2364+3 period of redemption. If the purchaser or assignee delivers
2365+4 the notice and service list for an additional service attempt
2366+5 upon an entity or to a location that was not included on the
2367+6 service list for the first attempt to the sheriff at least 4
2368+7 months before the expiration of the period of redemption, then
2369+8 the sheriff's failure to serve the notice in accordance with
2370+9 this Section may be grounds for a sale in error under Section
2371+10 22-50 but not under subparagraph (5) of subsection (a) of
2372+11 Section 21-310. If the purchaser or assignee fails to deliver
2373+12 the notice and service list for an additional service attempt
2374+13 upon an entity or to a location that was not included on the
2375+14 first service list to the sheriff at least 4 months prior to
2376+15 the expiration of the period of redemption, then the sheriff's
2377+16 failure to serve that additional notice in accordance with
2378+17 this Section is not grounds for a sale in error under either
2379+18 Section 22-50 or subparagraph (5) of subsection (a) of Section
2380+19 21-310.
2381+20 In counties of 3,000,000 or more inhabitants where a
2382+21 taxing district is a petitioner for tax deed pursuant to
2383+22 Section 21-90, in lieu of service by the sheriff or coroner the
2384+23 notice may be served by a special process server appointed by
2385+24 the circuit court as provided in this Section. The taxing
2386+25 district may move prior to filing one or more petitions for tax
2387+26 deed for appointment of such a special process server. The
2388+
2389+
2390+
2391+
2392+
2393+ SB1675 Enrolled - 67 - LRB103 28658 HLH 55039 b
2394+
2395+
2396+SB1675 Enrolled- 68 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 68 - LRB103 28658 HLH 55039 b
2397+ SB1675 Enrolled - 68 - LRB103 28658 HLH 55039 b
2398+1 court, upon being satisfied that the person named in the
2399+2 motion is at least 18 years of age and is capable of serving
2400+3 notice as required under this Code, shall enter an order
2401+4 appointing such person as a special process server for a
2402+5 period of one year. The appointment may be renewed for
2403+6 successive periods of one year each by motion and order, and a
2404+7 copy of the original and any subsequent order shall be filed in
2405+8 each tax deed case in which a notice is served by the appointed
2406+9 person. Delivery of the notice to and service of the notice by
2407+10 the special process server shall have the same force and
2408+11 effect as its delivery to and service by the sheriff or
2409+12 coroner.
2410+13 The same form of notice shall also be served, in the manner
2411+14 set forth under Sections 2-203, 2-204, 2-205, 2-205.1, and
2412+15 2-211 of the Code of Civil Procedure, upon all other owners and
2413+16 parties interested in the property, if upon diligent inquiry
2414+17 they can be found in the county, and upon the occupants of the
2415+18 property.
2416+19 If the property sold has more than 4 dwellings or other
2417+20 rental units, and has a managing agent or party who collects
2418+21 rents, that person shall be deemed the occupant and shall be
2419+22 served with notice instead of the occupants of the individual
2420+23 units. If the property has no dwellings or rental units, but
2421+24 economic or recreational activities are carried on therein,
2422+25 the person directing such activities shall be deemed the
2423+26 occupant. Holders of rights of entry and possibilities of
2424+
2425+
2426+
2427+
2428+
2429+ SB1675 Enrolled - 68 - LRB103 28658 HLH 55039 b
2430+
2431+
2432+SB1675 Enrolled- 69 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 69 - LRB103 28658 HLH 55039 b
2433+ SB1675 Enrolled - 69 - LRB103 28658 HLH 55039 b
2434+1 reverter shall not be deemed parties interested in the
2435+2 property.
2436+3 When a party interested in the property is a trustee,
2437+4 notice served upon the trustee shall be deemed to have been
2438+5 served upon any beneficiary or note holder thereunder unless
2439+6 the holder of the note is disclosed of record.
2440+7 When a judgment is a lien upon the property sold, the
2441+8 holder of the lien shall be served with notice if the name of
2442+9 the judgment debtor as shown in the transcript, certified copy
2443+10 or memorandum of judgment filed of record is identical, as to
2444+11 given name and surname, with the name of the party interested
2445+12 as it appears of record.
2446+13 If any owner or party interested, upon diligent inquiry
2447+14 and effort, cannot be found or served with notice in the county
2448+15 as provided in this Section, and the person in actual
2449+16 occupancy and possession is tenant to, or in possession under
2450+17 the owners or the parties interested in the property, then
2451+18 service of notice upon the tenant, occupant or person in
2452+19 possession shall be deemed service upon the owners or parties
2453+20 interested.
2454+21 If any owner or party interested, upon diligent inquiry
2455+22 and effort cannot be found or served with notice in the county,
2456+23 then the person making the service shall cause a copy of the
2457+24 notice to be sent by registered or certified mail, return
2458+25 receipt requested, to that party at his or her residence, if
2459+26 ascertainable.
2460+
2461+
2462+
2463+
2464+
2465+ SB1675 Enrolled - 69 - LRB103 28658 HLH 55039 b
2466+
2467+
2468+SB1675 Enrolled- 70 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 70 - LRB103 28658 HLH 55039 b
2469+ SB1675 Enrolled - 70 - LRB103 28658 HLH 55039 b
2470+1 The changes to this Section made by Public Act 95-477
2471+2 apply only to matters in which a petition for tax deed is filed
2472+3 on or after June 1, 2008 (the effective date of Public Act
2473+4 95-477).
2474+5 (Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08;
2475+6 95-876, eff. 8-21-08.)
2476+7 (35 ILCS 200/22-25)
2477+8 Sec. 22-25. Mailed notice. In addition to the notice
2478+9 required to be served not less than one month nor more than 6
2479+10 months prior to the expiration of the period of redemption,
2480+11 the purchaser or his or her assignee shall prepare and deliver
2481+12 to the clerk of the Circuit Court of the county in which the
2482+13 property is located, not more than 6 months and not less than 3
2483+14 months 111 days prior to the expiration of the period of
2484+15 redemption, the notice provided for in this Section, together
2485+16 with the statutory costs for mailing the notice by certified
2486+17 mail, return receipt requested. The form of notice to be
2487+18 mailed by the clerk shall be identical in form to that provided
2488+19 by Section 22-10 for service upon owners residing upon the
2489+20 property sold, except that it shall bear the signature of the
2490+21 clerk instead of the name of the purchaser or assignee and
2491+22 shall designate the parties to whom it is to be mailed. The
2492+23 clerk may furnish the form. The clerk shall mail the notices
2493+24 delivered to him or her by certified mail, return receipt
2494+25 requested, not less than 3 months prior to the expiration of
2495+
2496+
2497+
2498+
2499+
2500+ SB1675 Enrolled - 70 - LRB103 28658 HLH 55039 b
2501+
2502+
2503+SB1675 Enrolled- 71 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 71 - LRB103 28658 HLH 55039 b
2504+ SB1675 Enrolled - 71 - LRB103 28658 HLH 55039 b
2505+1 the period of redemption. The certificate of the clerk that he
2506+2 or she has mailed the notices, together with the return
2507+3 receipts, shall be filed in and made a part of the court
2508+4 record. The notices shall be mailed to the owners of the
2509+5 property at their last known addresses, and to those persons
2510+6 who are entitled to service of notice as occupants.
2511+7 The changes to this Section made by Public Act 97-557 this
2512+8 amendatory Act of the 97th General Assembly shall be construed
2513+9 as being declaratory of existing law and not as a new
2514+10 enactment.
2515+11 The changes to this Section made by Public Act 102-1003
2516+12 this amendatory Act of the 102nd General Assembly apply to
2517+13 matters in which a petition for tax deed is filed on or after
2518+14 May 27, 2022 (the effective date of Public Act 102-1003) this
2519+15 amendatory Act of the 102nd General Assembly. Failure of any
2520+16 party or any public official to comply with the changes made to
2521+17 this Section by Public Act 102-528 does not invalidate any tax
2522+18 deed issued prior to May 27, 2022 (the effective date of Public
2523+19 Act 102-1003) this amendatory Act of the 102nd General
2524+20 Assembly.
2525+21 (Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22;
2526+22 102-1003, eff. 5-27-22; revised 8-12-22.)
2527+23 (35 ILCS 200/22-30)
2528+24 Sec. 22-30. Petition for deed. At any time within 6 months
2529+25 but not less than 3 months prior to the expiration of the
2530+
2531+
2532+
2533+
2534+
2535+ SB1675 Enrolled - 71 - LRB103 28658 HLH 55039 b
2536+
2537+
2538+SB1675 Enrolled- 72 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 72 - LRB103 28658 HLH 55039 b
2539+ SB1675 Enrolled - 72 - LRB103 28658 HLH 55039 b
2540+1 redemption period for property sold pursuant to judgment and
2541+2 order of sale under Sections 21-110 through 21-120 or 21-260
2542+3 or otherwise acquired by the county pursuant to Section 21-90,
2543+4 the purchaser, or the agent pursuant to Section 21-90, or his
2544+5 or her assignee may file a petition in the circuit court in the
2545+6 same proceeding in which the judgment and order of sale were
2546+7 entered, asking that the court direct the county clerk to
2547+8 issue a tax deed if the property is not redeemed from the sale.
2548+9 The petition shall be accompanied by the statutory filing fee.
2549+10 Notice of filing the petition and a date for redemption,
2550+11 after which the date on which the petitioner intends to apply
2551+12 for an order to issue a tax on the petition that a deed if the
2552+13 taxes are not be issued if the property is not redeemed, shall
2553+14 be given to occupants, owners and persons interested in the
2554+15 property as part of the notice provided in Sections 22-10
2555+16 through 22-25, except that only one publication is required.
2556+17 The county clerk shall be notified of the filing of the
2557+18 petition and any person owning or interested in the property
2558+19 may, if he or she desires, appear in the proceeding.
2559+20 The changes to this Section made by this amendatory Act of
2560+21 the 95th General Assembly apply only to matters in which a
2561+22 petition for tax deed is filed on or after the effective date
2562+23 of this amendatory Act of the 95th General Assembly.
2563+24 (Source: P.A. 95-477, eff. 6-1-08.)
2564+25 (35 ILCS 200/22-35)
2565+
2566+
2567+
2568+
2569+
2570+ SB1675 Enrolled - 72 - LRB103 28658 HLH 55039 b
2571+
2572+
2573+SB1675 Enrolled- 73 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 73 - LRB103 28658 HLH 55039 b
2574+ SB1675 Enrolled - 73 - LRB103 28658 HLH 55039 b
2575+1 Sec. 22-35. Reimbursement of a county or municipality
2576+2 before issuance of tax deed. Except in any proceeding in which
2577+3 the tax purchaser is a county acting as a trustee for taxing
2578+4 districts as provided in Section 21-90, an order for the
2579+5 issuance of a tax deed under this Code shall not be entered
2580+6 affecting the title to or interest in any property in which a
2581+7 county, city, village or incorporated town has an interest
2582+8 under the police and welfare power by advancements made from
2583+9 public funds, until the purchaser or assignee makes
2584+10 reimbursement to the county, city, village or incorporated
2585+11 town of the money so advanced or the county, city, village, or
2586+12 town waives its lien on the property for the money so advanced.
2587+13 In However, in lieu of reimbursing the county, city, village,
2588+14 or town for any advancement of money that have not been waived
2589+15 reimbursement or waiver, the purchaser or his or her assignee
2590+16 may make application for and the court shall order that the tax
2591+17 purchase be set aside as a sale in error. However, a A sale in
2592+18 error may not be granted under this Section if:
2593+19 (1) the lien has been released, satisfied, discharged,
2594+20 or waived; or
2595+21 (2) the following conditions apply:
2596+22 (A) the county, city, village, or town does not
2597+23 agree to release, discharge, or waive the lien;
2598+24 (B) the aggregate total of all such liens recorded
2599+25 against the property by the county, city, village, or
2600+26 town is less than $5,000; and
2601+
2602+
2603+
2604+
2605+
2606+ SB1675 Enrolled - 73 - LRB103 28658 HLH 55039 b
2607+
2608+
2609+SB1675 Enrolled- 74 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 74 - LRB103 28658 HLH 55039 b
2610+ SB1675 Enrolled - 74 - LRB103 28658 HLH 55039 b
2611+1 (C) the lien or liens secure money advanced by the
2612+2 county, city, village, or town to abate conditions on
2613+3 the property that are in violation of Section 11-20-7,
2614+4 Section 11-20-12, or Section 11-20-13 of the Illinois
2615+5 Municipal Code or any other applicable codes or
2616+6 ordinances adopted by a county, city, village or town
2617+7 pursuant to its emergency authority to abate neglected
2618+8 weeds, grass, trees, bushes, garbage, debris, or
2619+9 graffiti from property.
2620+10 A filing or appearance fee shall not be required of a
2621+11 county, city, village or incorporated town seeking to enforce
2622+12 its claim under this Section in a tax deed proceeding.
2623+13 (Source: P.A. 101-379, eff. 1-1-20.)
2624+14 (35 ILCS 200/22-40)
2625+15 Sec. 22-40. Issuance of deed; possession.
2626+16 (a) To obtain an order for issuance of tax deed, the
2627+17 petitioner must provide sufficient evidence that: If the
2628+18 (1) the redemption period has expired expires and the
2629+19 property has not been redeemed; and
2630+20 (2) all taxes and special assessments which became due
2631+21 and payable subsequent to the sale have been paid, unless
2632+22 the county or its agent, as trustee pursuant to Section
2633+23 21-90, is the petitioner; and
2634+24 (3) all forfeitures and sales which occur subsequent
2635+25 to the sale are paid or redeemed, unless the county or its
2636+
2637+
2638+
2639+
2640+
2641+ SB1675 Enrolled - 74 - LRB103 28658 HLH 55039 b
2642+
2643+
2644+SB1675 Enrolled- 75 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 75 - LRB103 28658 HLH 55039 b
2645+ SB1675 Enrolled - 75 - LRB103 28658 HLH 55039 b
2646+1 agent, as trustee pursuant to Section 21-90, is the
2647+2 petitioner; have been redeemed and
2648+3 (4) the notices required by law have been given, and
2649+4 all advancements of public funds under the police power
2650+5 made by a county, city, village or town under Section
2651+6 22-35 have been paid; and
2652+7 (5) the petitioner has complied with all the
2653+8 provisions of law entitling him or her to a deed.
2654+9 Upon receipt of sufficient evidence of the requirements
2655+10 under this subsection (a), the court shall find that the
2656+11 petitioner complied with those requirements and shall enter an
2657+12 order directing the county clerk, on the production of the tax
2658+13 certificate and a certified copy of the order, to issue to the
2659+14 purchaser or its assignee a tax deed. , the court shall so find
2660+15 and shall enter an order directing the county clerk on the
2661+16 production of the certificate of purchase and a certified copy
2662+17 of the order, to issue to the purchaser or his or her assignee
2663+18 a tax deed. The court shall insist on strict compliance with
2664+19 Section 22-10 through 22-25. Prior to the entry of an order
2665+20 directing the issuance of a tax deed, the petitioner shall
2666+21 furnish the court with a report of proceedings of the evidence
2667+22 received on the application for tax deed and the report of
2668+23 proceedings shall be filed and made a part of the court record.
2669+24 (b) Except as provided in subsection (e), if If taxes for
2670+25 years prior to the year or years sold are or become delinquent
2671+26 subsequent to the date of sale, the court shall find that the
2672+
2673+
2674+
2675+
2676+
2677+ SB1675 Enrolled - 75 - LRB103 28658 HLH 55039 b
2678+
2679+
2680+SB1675 Enrolled- 76 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 76 - LRB103 28658 HLH 55039 b
2681+ SB1675 Enrolled - 76 - LRB103 28658 HLH 55039 b
2682+1 lien of those delinquent taxes has been or will be merged into
2683+2 the tax deed grantee's title if the court determines that the
2684+3 tax deed grantee or any prior holder of the certificate of
2685+4 purchase, or any person or entity under common ownership or
2686+5 control with any such grantee or prior holder of the
2687+6 certificate of purchase, was at no time the holder of any
2688+7 certificate of purchase for the years sought to be merged. If
2689+8 delinquent taxes are merged into the tax deed pursuant to this
2690+9 subsection, the court shall enter an order declaring which
2691+10 specific taxes have been or will be merged into the tax deed
2692+11 title and directing the county treasurer and county clerk to
2693+12 reflect that declaration in the warrant and judgment records;
2694+13 provided, that no such order shall be effective until a tax
2695+14 deed has been issued and timely recorded. Nothing contained in
2696+15 this Section shall relieve any owner liable for delinquent
2697+16 property taxes under this Code from the payment of the taxes
2698+17 that have been merged into the title upon issuance of the tax
2699+18 deed.
2700+19 (c) The county clerk is entitled to a fee of $10 in
2701+20 counties of 3,000,000 or more inhabitants and $5 in counties
2702+21 with less than 3,000,000 inhabitants for the issuance of the
2703+22 tax deed, with the exception of deeds issued to the county
2704+23 pursuant to its authority under Section 21-90. The clerk may
2705+24 not include in a tax deed more than one property as listed,
2706+25 assessed and sold in one description, except in cases where
2707+26 several properties are owned by one person.
2708+
2709+
2710+
2711+
2712+
2713+ SB1675 Enrolled - 76 - LRB103 28658 HLH 55039 b
2714+
2715+
2716+SB1675 Enrolled- 77 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 77 - LRB103 28658 HLH 55039 b
2717+ SB1675 Enrolled - 77 - LRB103 28658 HLH 55039 b
2718+1 Upon application the court shall, enter an order to place
2719+2 the tax deed grantee or the grantee's successor in interest in
2720+3 possession of the property and may enter orders and grant
2721+4 relief as may be necessary or desirable to maintain the
2722+5 grantee or the grantee's successor in interest in possession.
2723+6 (d) The court shall retain jurisdiction to enter orders
2724+7 pursuant to subsections (b) and (c) of this Section. This
2725+8 amendatory Act of the 92nd General Assembly and this
2726+9 amendatory Act of the 95th General Assembly shall be construed
2727+10 as being declarative of existing law and not as a new
2728+11 enactment.
2729+12 (e) Prior to the issuance of any tax deed under this
2730+13 Section, the petitioner must redeem all taxes and special
2731+14 assessments on the property that are subject to a pending tax
2732+15 petition filed by a county or its assignee pursuant to Section
2733+16 21-90.
2734+17 (f) If, for any reason, a purchaser fails to obtain an
2735+18 order for tax deed within the required time period and no sale
2736+19 in error was granted or redemption paid, then the certificate
2737+20 shall be forfeited to the county, as trustee, pursuant to
2738+21 Section 21-90.
2739+22 (Source: P.A. 98-1162, eff. 6-1-15.)
2740+23 (35 ILCS 200/22-60)
2741+24 Sec. 22-60. Contents of deed; recording. Every tax deed
2742+25 shall contain the full names and the true post office address
2743+
2744+
2745+
2746+
2747+
2748+ SB1675 Enrolled - 77 - LRB103 28658 HLH 55039 b
2749+
2750+
2751+SB1675 Enrolled- 78 -LRB103 28658 HLH 55039 b SB1675 Enrolled - 78 - LRB103 28658 HLH 55039 b
2752+ SB1675 Enrolled - 78 - LRB103 28658 HLH 55039 b
2753+1 and residence of grantee. A county receiving a tax deed
2754+2 pursuant to Section 21-90 may designate a specific county
2755+3 agency to be named as the deed grantee. It shall not be of any
2756+4 force or effect, and the recipient shall not take title to the
2757+5 property, until after the deed it has been recorded in the
2758+6 office of the recorder.
2759+7 (Source: P.A. 83-358; 88-455.)
2760+
2761+
2762+
2763+
2764+
2765+ SB1675 Enrolled - 78 - LRB103 28658 HLH 55039 b