Chapter 35, REVENUE

(35 ILCS 200/21-255) Sec. 21-255. County clerk's books and records - Prima facie evidence. The books and records of the county clerk, or copies thereof, certified by the clerk, shall be prima facie evidence to prove the sale of any property for taxes or special assessments, the r…

(35 ILCS 200/21-260) Sec. 21-260. Collector's scavenger sale. Upon the county collector's application under Section 21-145, to be known as the Scavenger Sale Application, the Court shall enter judgment for the general taxes, special taxes, special assessments, interest, penalties…

(35 ILCS 200/21-261) Sec. 21-261. Scavenger sale automation. Beginning in calendar year 2021, for every scavenger sale held pursuant to Section 21-260 of this Code, the county collector may employ any electronic automated means that the collector deems appropriate, provided that …

(35 ILCS 200/21-265) Sec. 21-265. Scavenger sale; persons ineligible to bid or purchase. No person, except a unit of local government, shall be eligible to bid or receive a certificate of purchase at any sale under Section 21-260 unless that person has completed and delivered to …

(35 ILCS 200/21-27) Sec. 21-27. Waiver of interest penalty. (a) On the recommendation of the county treasurer, the county board may adopt a resolution under which an interest penalty for the delinquent payment of taxes for any year that otherwise would be imposed under Section 21…

(35 ILCS 200/21-270) Sec. 21-270. Scavenger sale registration. No person, except a unit of local government, shall be eligible to bid or to receive a certificate of purchase who did not register with the county collector at least 5 business days in advance of the first day of the…

(35 ILCS 200/21-275) Sec. 21-275. Scavenger sale; application for certificate of purchase. The application for certificate of purchase shall be executed by the purchaser and by any individual bidder acting in the purchaser's behalf. The application shall be initially executed and…

(35 ILCS 200/21-280) Sec. 21-280. Scavenger sale; ineligible bid; liability. (a) Any person who is ineligible under Section 21-265 to bid or to receive a certificate of purchase from a sale under Section 21-260, who nevertheless registers to bid or bids or receives or acquires ow…

(35 ILCS 200/21-285) Sec. 21-285. Tax scavenger sale fraud; definitions. For purposes of Section 21-290: (1) "Ownership interest" means any title or other interest in property, including without limitation any beneficial interest in a land trust, the holder of which is considered…

(35 ILCS 200/21-290) Sec. 21-290. Offense of scavenger sale fraud. A person commits the offense of tax sale fraud who knowingly: (a) enters a bid or authorizes or procures the entry of a bid on any property offered for sale under Section 21-260, when the person in whose behalf th…

(35 ILCS 200/21-295) Sec. 21-295. Creation of indemnity fund. (a) In counties of less than 3,000,000 inhabitants, each person purchasing any property at a sale under this Code shall pay to the County Collector, prior to the issuance of any certificate of purchase, an indemnity fe…

(35 ILCS 200/21-296) Sec. 21-296. Creation of surplus equity fund. (a) In counties of less than 3,000,000 inhabitants, each person purchasing any property at a sale under this Code shall pay to the county collector, prior to the issuance of any certificate of purchase, a nonrefun…

(35 ILCS 200/21-30) Sec. 21-30. Accelerated billing. Except as provided in this Section, Section 9-260, and Section 21-40, in counties with 3,000,000 or more inhabitants, by January 31 annually, estimated tax bills setting out the first installment of property taxes for the prece…

(35 ILCS 200/21-300) Sec. 21-300. Amount to be retained in indemnity fund. (a) The county board in each county shall determine the amount of the fund to be maintained in that county, which amount shall not be less than 0.03% of the total assessed valuation, as equalized by the De…

(35 ILCS 200/21-301) Sec. 21-301. Amount to be retained in surplus equity fund. (a) The county board in each county shall determine the amount of the fund to be maintained in that county until all potential claims under Section 21-302 have been paid. Any moneys accumulated by the…

(35 ILCS 200/21-302) Sec. 21-302. Payments of surplus equity. (a) A previous owner of property sold under any provision of this Code who sustains loss or damage by reason of the issuance of a tax deed shall have the right to recover surplus equity that was lost in the property th…

(35 ILCS 200/21-305) Sec. 21-305. Payments from Indemnity Fund. (a) Any owner of property sold under any provision of this Code who sustains loss or damage by reason of the issuance of a tax deed under Section 21-445 or 22-40 and who is barred or is in any way precluded from brin…

(35 ILCS 200/21-306) Sec. 21-306. Indemnity fund fraud. (a) A person commits the offense of indemnity fund fraud when that person knowingly: (1) offers or agrees to become a party to, or to acquire an interest in, a contract involving the proceeds of a judgment for indemnity unde…

(35 ILCS 200/21-310) Sec. 21-310. Sales in error. (a) When, upon application of the county collector, the owner of the certificate of purchase, the holder of a 5% lien issued pursuant to Section 21-240, or a municipality which owns or has owned the property ordered sold, it appea…

(35 ILCS 200/21-315) Sec. 21-315. Refund of costs; interest on refund. (a) If a sale in error under Section 21-310, 22-35, or 22-50 is declared, the amount refunded shall also include all costs paid by the owner of the certificate of purchase or his or her assignor which were pos…

(35 ILCS 200/21-320) Sec. 21-320. Refund of other taxes paid by holder of certificate of purchase. If a sale in error under Section 21-310, 22-35, or 22-50 is declared, the amount refunded shall also include other taxes paid or redeemed by the owner of the certificate of purchase…

(35 ILCS 200/21-325) Sec. 21-325. Payment of interest - Counties of 3,000,000 or more. In counties with 3,000,000 or more inhabitants, all payments of interest or costs under Sections 21-315 and 21-320 and subsection (c) of Section 21-310 shall be paid as provided in Sections 21-…

(35 ILCS 200/21-330) Sec. 21-330. Fund for payment of interest. In all counties of less than 3,000,000 inhabitants, the county board, by resolution, may impose a fee for payment of interest and costs. Each person purchasing any property at a sale under this Code shall pay to the …

(35 ILCS 200/21-335) Sec. 21-335. Claims for interest and costs. Any person claiming interest or costs under Sections 21-315 through 21-330 shall include the claim in his or her petition for sale in error under Section 21-310, 22-35, or 22-50. Any claim for interest or costs whic…

(35 ILCS 200/21-340) Sec. 21-340. Recovery of amount of tax or special assessment paid by purchaser at erroneous sale. In addition to all other remedies, when the purchaser or assignee of a certificate of purchase that has been declared an erroneous sale, has paid any tax or spec…

(35 ILCS 200/21-345) Sec. 21-345. Right of redemption. (a) Property sold under this Code may be redeemed only by those persons having a right of redemption as defined in this Section and only in accordance with this Code. A right to redeem property from any sale under this Code s…

(35 ILCS 200/21-35) Sec. 21-35. Estimated billing in overlapping districts. In counties with less than 3,000,000 inhabitants, when the certified assessed valuations for that portion of overlapping taxing districts lying in another county for the preceding year have not been recei…

(35 ILCS 200/21-350) Sec. 21-350. Period of redemption. Property sold at a tax sale under this Code may be redeemed at any time before the expiration of 3 years from the date of sale, except that: (a) If on the date of sale the property is vacant non-farm property or property con…

(35 ILCS 200/21-355) Sec. 21-355. Amount of redemption. Any person desiring to redeem shall deposit an amount specified in this Section with the county clerk of the county in which the property is situated, in legal money of the United States, or by cashier's check, certified che…

(35 ILCS 200/21-360) Sec. 21-360. Posting requirements. Except as otherwise provided in Section 21-355, the county clerk shall not be required to include amounts described in paragraphs (c) through (k) of Section 21-355 in the payment for redemption or the amount received for red…

(35 ILCS 200/21-365) Sec. 21-365. Deficiency judgment. If the sold property is not redeemed, a deficiency judgment shall not be taken on account of the receivership proceedings against the owner or owners of the property. In the event that income to the receiver exceeds expenditu…

(35 ILCS 200/21-370) Sec. 21-370. Redemption of forfeited property. Except as otherwise provided in Section 21-375, any property forfeited to the county may be redeemed or sold in the following manner: When property has been forfeited for delinquent general taxes, the person desi…

(35 ILCS 200/21-375) Sec. 21-375. Partial redemption of forfeited properties. In counties with less than 3,000,000 inhabitants, when forfeited taxes on a property remain unpaid for one or more years, it is permissible to pay to the county or township collector, one or more full y…

(35 ILCS 200/21-380) Sec. 21-380. Redemption under protest. Any person redeeming under this Section at a time subsequent to the filing of a petition under Section 22-30 or 21-445, who desires to preserve his or her right to defend against the petition for a tax deed, shall accomp…

(35 ILCS 200/21-385) Sec. 21-385. Extension of period of redemption. (a) For any tax certificates held by a county pursuant to Section 21-90, the redemption period for each tax certificate shall be extended by operation of law until the date established by the county as the redem…

(35 ILCS 200/21-390) Sec. 21-390. Effect of receipt of redemption money, forfeiture, withdrawal or return of certificate. The receipt of the redemption money on any property by any purchaser or assignee, on account of any forfeiture or withdrawal, or the return of the certificate…

(35 ILCS 200/21-395) Sec. 21-395. County clerk to pay successor redemption money collected. At the expiration of his or her term of office, the county clerk shall pay over to the successor in office all moneys in his or her hands received for redemption from sale for taxes on pro…

(35 ILCS 200/21-397) Sec. 21-397. Notice of order setting aside redemption. In counties with 3,000,000 or more inhabitants, if an order is entered setting aside a redemption made within the time allowed by law after a petition for tax deed has been filed, the holder of the certif…

(35 ILCS 200/21-40) Sec. 21-40. Ordinance for delayed due date; accrual of interest. (a) In any county with less than 3,000,000 inhabitants, the county board may adopt an ordinance under which 50% of each installment of taxes shall not become delinquent until 60 days after each i…

(35 ILCS 200/21-400) Sec. 21-400. Special assessments withdrawn. In counties with 3,000,000 or more inhabitants, the county clerk, upon request of the city comptroller or other municipal officer authorized by the city council or board of trustees of any city, village or incorpora…

(35 ILCS 200/21-405) Sec. 21-405. Special assessments withdrawn or forfeited. When property has been forfeited for delinquent general taxes or special assessments, a person desiring to purchase the property shall make application to the county clerk. The application shall be acco…

(35 ILCS 200/21-410) Sec. 21-410. Waste; appointment of receiver. After any sale of property under this Code and until a tax deed has been issued or until redemption has been made, no waste shall be committed on any of the properties involved. The court which ordered the property…

(35 ILCS 200/21-415) Sec. 21-415. Reconveyance. When the grantee of a tax deed issued pursuant to a sale held on or prior to September 1, 1951, or any one claiming thereunder, has not perfected his title in accordance with Section 13-109 of the Code of Civil Procedure, it is lawf…

(35 ILCS 200/21-420) Sec. 21-420. Failure to reconvey. Any tax title holder failing or refusing to reconvey the property to the owner on demand after payment or tender or deposit of the amounts due, as provided in Section 21-415, shall be guilty of a petty offense. One-half of th…

(35 ILCS 200/21-425) Sec. 21-425. Reconveyance by sheriff. If the grantee of a tax deed, or any one claiming thereunder, fails or refuses to reconvey the property to the owner or owners thereof on demand after payment or tender or deposit of the amount due as provided in Section …

(35 ILCS 200/21-430) Sec. 21-430. Partial settlement. In the event an owner or party interested requests to make settlement on a part of the property sold to a municipality, withdrawn from collection or forfeited to the county for the non-payment of special assessments, the munic…

(35 ILCS 200/21-435) Sec. 21-435. Duty of county clerk to pay over to municipality. The county clerk shall, within 30 days after they have been collected by him or her, pay over to the office of the municipality entitled to receive them all special assessments, penalties and inte…

(35 ILCS 200/21-440) Sec. 21-440. Action for collection of taxes and special assessments. The county board may, at any time after final judgment and order of sale against delinquent property under Section 21-180, institute a civil action in the name of the People of the State of …

(35 ILCS 200/21-445) Sec. 21-445. Tax and special assessment foreclosure proceedings. In tax and special assessment foreclosure proceedings, the purchaser or assignee shall file a petition for a deed in the proceeding in which the foreclosure order was entered. Notice of the fili…

(35 ILCS 200/21-45) Sec. 21-45. Failure to issue tax bill in prior year. In the event no tax bill was issued as provided in Section 21-30, on any property in any previous year for any reason, one tax bill shall be prepared and mailed by July 1 of the year subsequent to the year i…