Chapter 35, REVENUE

(35 ILCS 200/20-70) Sec. 20-70. Credit for collections; township collector. Upon the filing of the tax book, the county collector shall allow the township collector credit for the amount of taxes therein stated to be unpaid, and shall credit the same to the funds for which the ta…

(35 ILCS 200/20-75) Sec. 20-75. Satisfaction piece for township collector. Upon the final settlement of the amount of taxes directed to be collected by any collector, in any township, the county collector shall, if requested, give to the township collector, or any of his or her s…

(35 ILCS 200/20-80) Sec. 20-80. Failure of township collector to make final settlement. If the township collector fails to appear and make final settlement, or pay over the amount in his or her hands, when required in this Code, the county collector shall forthwith cause the bond…

(35 ILCS 200/20-85) Sec. 20-85. Powers and duties of county collectors. County collectors shall have the same powers and may proceed in the same manner, for the collection of any tax on property, as township collectors. If in any township the office of township collector is or be…

(35 ILCS 200/20-90) Sec. 20-90. Tax proceeds of taxing districts; escrow accounts. The county collector shall deposit any amount of the tax proceeds of any taxing district, in accordance with the authorization of that district, directly into a designated escrow account establishe…

(35 ILCS 200/20-95) Sec. 20-95. Continuation of county collector's powers after settlement. The power and duty to collect any tax due and unpaid shall continue in and devolve upon the county collector and his or her successors in office, after his or her return and final settleme…

(35 ILCS 200/21-10) Sec. 21-10. Delinquent tax ledger; counties of 3,000,000 or more. In counties with 3,000,000 or more inhabitants, the county board may by resolution or ordinance require the County Auditor to prepare a delinquent property tax ledger system, or adopt such a sys…

(35 ILCS 200/21-100) Sec. 21-100. Notice to county officials; voiding of tax bills. The county board or corporate authorities of the county, or other taxing district acquiring property under Section 21-95 shall give written notice of the acquisition to the chief county assessment…

(35 ILCS 200/21-105) Sec. 21-105. Liability of owner; rights of tax purchaser. Nothing in Sections 21-95 and 21-100 shall relieve any owner liable for delinquent property taxes under this Code from the payment of any delinquent taxes or liens which have become null and void under…

(35 ILCS 200/21-110) Sec. 21-110. Published notice of annual application for judgment and sale; delinquent taxes. At any time after all taxes have become delinquent in any year, the Collector shall publish an advertisement, giving notice of the intended application for judgment a…

(35 ILCS 200/21-112) Sec. 21-112. Publication time limit. (a) The Collector may recommend to a county board that the board pass an ordinance or resolution stating that the Collector shall no longer publish or send notice of delinquent or forfeited property taxes owed by a lessee …

(35 ILCS 200/21-115) Sec. 21-115. Times of publication of notice. The advertisement shall be published once at least 10 days before the day on which judgment is to be applied for, and shall contain a list of the delinquent properties upon which the taxes or any part thereof remai…

(35 ILCS 200/21-117) Sec. 21-117. Costs of publishing delinquent list. A county shall pay for the printer for advertising delinquent lists the following fees: (1) in all counties, for tracts of land, $0.40 per column line; and (2) for town lots, (i) in counties of the first and s…

(35 ILCS 200/21-118) Sec. 21-118. Tax sale; online database. At least 10 days prior to any tax sale authorized under this Article 21, the county collector may post on his or her website a list of all properties that are eligible to be sold at the sale. The list shall include the …

(35 ILCS 200/21-120) Sec. 21-120. Publication of notice of application for judgment; special assessments; counties of 3,000,000 or more. In all cities, villages and incorporated towns in counties with 3,000,000 or more inhabitants, separate advertisements may be made giving notic…

(35 ILCS 200/21-125) Sec. 21-125. Sale of properties previously ordered sold. Property ordered sold by unexecuted judgments and orders of sale, previously entered, shall be included in the advertisement for sale only under the previous orders, and shall be sold in the order in wh…

(35 ILCS 200/21-130) Sec. 21-130. Use of figures and letters in advertisement and other lists. In all advertisements for the sale of properties for taxes or special assessments, and in entries required to be made by the clerk of the court or other officer, letters, figures, chara…

(35 ILCS 200/21-135) Sec. 21-135. Mailed notice of application for judgment and sale. Not less than 15 days before the date of application for judgment and sale of delinquent properties, the county collector shall mail, by registered or certified mail, a notice of the forthcoming…

(35 ILCS 200/21-140) Sec. 21-140. Printer's error in advertisement. In all cases where there is a printer's error in the advertised list which prevents judgment from being obtained against any property, or against all of the delinquent list, at the time stated in the advertisemen…

(35 ILCS 200/21-145) Sec. 21-145. Scavenger sale. At the same time the county collector annually publishes the collector's annual sale advertisement under Sections 21-110, 21-115, and 21-120, counties may, if the county board so orders by resolution, publish an advertisement givi…

(35 ILCS 200/21-15) Sec. 21-15. General tax due dates; default by mortgage lender. Except as otherwise provided in this Section or Section 21-40, all property upon which the first installment of taxes remains unpaid on the later of (i) June 1 or (ii) the day after the date specif…

(35 ILCS 200/21-150) Sec. 21-150. Time of applying for judgment. Except as otherwise provided in this Section or by ordinance or resolution enacted under subsection (c) of Section 21-40, in any county with fewer than 3,000,000 inhabitants, all applications for judgment and order …

(35 ILCS 200/21-155) Sec. 21-155. Application for judgment on special assessments or special taxes; counties of 3,000,000 or more. In counties with 3,000,000 or more inhabitants, the application for judgment upon delinquent special assessments or special taxes in each year shall …

(35 ILCS 200/21-16) Sec. 21-16. Property owned by a governmental entity; delinquency. (a) Notwithstanding any other provision of law, if a lessee is liable for the payment of property taxes extended against property that is owned by a governmental entity, and those taxes remain u…

(35 ILCS 200/21-160) Sec. 21-160. Annual tax judgment, sale, redemption, and forfeiture record. The collector shall transcribe into a record prepared for that purpose, and known as the annual tax judgment, tax sale, redemption and forfeiture record, the list of delinquent propert…

(35 ILCS 200/21-165) Sec. 21-165. Payment of delinquent tax before sale. Any person owning or claiming properties upon which application for judgment is applied for and any lienholder of record may, in person or by agent, pay the taxes, and costs due, or in counties with 3,000,00…

(35 ILCS 200/21-170) Sec. 21-170. Report of payments and corrections. On the day on which application for judgment on delinquent property is applied for, the collector, assisted by the county clerk, shall post all payments compare and correct the list, and shall make and subscrib…

(35 ILCS 200/21-175) Sec. 21-175. Proceedings by court. Defenses to the entry of judgment against properties included in the delinquent list shall be entertained by the court only when: (a) the defense includes a writing specifying the particular grounds for the objection; and (b…

(35 ILCS 200/21-180) Sec. 21-180. Form of court order. A judgment and order of sale shall be substantially in the following form: Whereas, due notice has been given of the intended application for a judgment against properties, and no sufficient defense having been made or cause …

(35 ILCS 200/21-185) Sec. 21-185. Cure of error or informality in assessment rolls or tax list or in the assessment, levy or collection of the taxes. No assessment of property or charge for any of the taxes shall be considered illegal on account of any irregularity in the tax lis…

(35 ILCS 200/21-190) Sec. 21-190. Entry of judgment for tax sale. (a) If judgment is rendered against any property for any tax or, in counties with 3,000,000 or more inhabitants, for any tax or special assessment, the county collector shall, after publishing a notice for sale in …

(35 ILCS 200/21-191) Sec. 21-191. Pilot program for acquisition of tax certificates in counties with 3,000,000 or more inhabitants. (a) In a county with 3,000,000 or more inhabitants, the county board may elect, by ordinance or resolution, to participate in a pilot program under …

(35 ILCS 200/21-192) Sec. 21-192. Pilot program report. (a) A county that participates in the pilot program under Section 21-191 shall submit an annual report to the General Assembly and the Department of Revenue no later than the third Wednesday of February of each year in which…

(35 ILCS 200/21-195) Sec. 21-195. Examination of record; certificate of correctness. On the day advertised for sale, the county clerk, assisted by the collector, shall examine the list upon which judgment has been entered and ascertain that all payments have been properly noted t…

(35 ILCS 200/21-20) Sec. 21-20. Due dates; accelerated billing in counties of less than 3,000,000. Except as otherwise provided in Section 21-40, in counties with less than 3,000,000 inhabitants in which the accelerated method of billing and paying taxes provided for in Section 2…

(35 ILCS 200/21-200) Sec. 21-200. County clerk assistance at sale. The county clerk, in person or by deputy, shall attend all sales for taxes, made by the collector, and shall assist at the sales. (Source: Laws 1939, p. 886; P.A. 88-455.)

(35 ILCS 200/21-205) Sec. 21-205. Tax sale procedures. (a) The collector, in person or by deputy, shall attend, on the day and in the place specified in the notice for the tax sale, and shall, between 9:00 a.m. and 4:00 p.m., or later at the collector's discretion, proceed to off…

(35 ILCS 200/21-210) Sec. 21-210. Bids by taxing districts. Any city, incorporated town or village, corporate authorities, commissioners, or persons interested in any special assessment or installment thereof, may become purchaser at any sale, and may designate and appoint some o…

(35 ILCS 200/21-215) Sec. 21-215. Penalty bids. (a) Subject to subsection (b) of this Section, the person at the sale offering to pay the amount due on each property for the least penalty percentage shall be the purchaser of that property. No bid shall be accepted for a penalty e…

(35 ILCS 200/21-220) Sec. 21-220. Letter of credit or bond in counties of 3,000,000 or more; registration in other counties. In counties with 3,000,000 or more inhabitants, no person shall make an offer to pay the amount due on any property and the collector shall not accept or a…

(35 ILCS 200/21-225) Sec. 21-225. Forfeited tax liens and certificates. Every tax lien or certificate for property offered at public tax sale, and not sold for want of bidders, unless it is released from tax sale by the withdrawal from collection of a special assessment levied th…

(35 ILCS 200/21-230) Sec. 21-230. Record of sales and redemptions. When any property is sold, the county clerk shall enter on the Tax Judgment, Sale, Redemption and Forfeiture Record, in the blank columns provided for that purpose, the name of the purchaser and the final bid. Whe…

(35 ILCS 200/21-235) Sec. 21-235. Record of forfeitures. All tax liens and certificates forfeited to the county at the sale shall be noted on the Tax Judgment, Sale, Redemption and Forfeiture Record. In counties with less than 3,000,000 inhabitants, a list of all property charged…

(35 ILCS 200/21-240) Sec. 21-240. Payment for property purchased at tax sale; reoffering for sale. Except as otherwise provided below, the person purchasing any property, or any part thereof, shall be liable to the county for the amount due and shall forthwith pay to the county c…

(35 ILCS 200/21-245) Sec. 21-245. Automation fee. In all counties, each person purchasing any property at a sale under this Code shall pay to the county collector, prior to the issuance of any tax certificate, an automation fee set by the county collector of not more than $10 for…

(35 ILCS 200/21-25) Sec. 21-25. Due dates; accelerated billing in counties of 3,000,000 or more. Except as hereinafter provided and as provided in Section 21-40, in counties with 3,000,000 or more inhabitants in which the accelerated method of billing and paying taxes provided fo…

(35 ILCS 200/21-250) Sec. 21-250. Certificate of purchase. The county clerk shall make out and deliver to the purchaser of any property sold under Section 21-205, or to the county if the lien is acquired pursuant to Section 21-90 and a certificate is requested by the county or it…

(35 ILCS 200/21-251) Sec. 21-251. Registry of owners of certificates of purchase. (a) The county clerk of each county shall create and maintain a registry system that permanently records the names, addresses, and telephone numbers of owners or assignees of certificates of purchas…

(35 ILCS 200/21-252) Sec. 21-252. Index of tax sale records. The county clerk may make an index of tax-sale records. The index shall be kept in the county clerk's office as a public record, open to inspection during office hours. (Source: Laws 1939, p. 886; P.A. 88-455.)

(35 ILCS 200/21-253) Sec. 21-253. Annual tax sale postponed. Notwithstanding any other provision of law, in counties with less than 3,000,000 inhabitants, the annual tax sale that would ordinarily be held in calendar year 2020 shall be held no earlier than (i) 120 days after the …