Chapter 35 — REVENUE

(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, sale, redemption and forfeiture record, the list of delinquent properties.…

(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 sale. If judgment is rendered against any property for any tax or, in counties with 3,000,000 or more inhabitants, for any tax or special assessment, the county collector shall, after publishing a notice for sale in complian…

(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 sale of property for taxes, and shall, between 9:00 a.m. and 4:00 p.m., or later at the collector's discreti…

(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. The person at the sale offering to pay the amount due on each property for the least penalty percentage shall be the purchaser of that property. No bid shall be accepted for a penalty exceeding 9% of the amount of the tax or special…

(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 sale, and not sold for want of bidders, unless it is released from sale by the withdrawal from collection of a special assessment levied thereon, s…

(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 …

(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 200/21-30) 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 200/21-305) 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…