Illinois General Assembly - Full Text of HB4973
Illinois General Assembly

  Bills & Resolutions  
  Compiled Statutes  
  Public Acts  
  Legislative Reports  
  IL Constitution  
  Legislative Guide  
  Legislative Glossary  

 Search By Number
 (example: HB0001)
Search Tips

Search By Keyword

Full Text of HB4973  103rd General Assembly



State of Illinois
2023 and 2024


Introduced 2/8/2024, by Rep. Steven Reick


35 ILCS 200/22-40

    Amends the Property Tax Code. Changes the requirement for courts to enforce tax deed petitions from strict compliance with notice requirements to substantial compliance with notice requirements. Provides that the Court may enter an order requiring the county sheriff to evict all parties in possession. Effective immediately.

LRB103 38140 HLH 68272 b





HB4973LRB103 38140 HLH 68272 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Section 22-40 as follows:
6    (35 ILCS 200/22-40)
7    Sec. 22-40. Issuance of deed; possession.
8    (a) To obtain an order for issuance of tax deed, the
9petitioner must provide sufficient evidence that:
10        (1) the redemption period has expired and the property
11    has not been redeemed;
12        (2) all taxes and special assessments which became due
13    and payable subsequent to the sale have been paid, unless
14    the county or its agent, as trustee pursuant to Section
15    21-90, is the petitioner;
16        (3) all forfeitures and sales which occur subsequent
17    to the sale are paid or redeemed, unless the county or its
18    agent, as trustee pursuant to Section 21-90, is the
19    petitioner;
20        (4) the notices required by law have been given, and
21    all advancements of public funds under the police power
22    made by a county, city, village or town under Section
23    22-35 have been paid; and



HB4973- 2 -LRB103 38140 HLH 68272 b

1        (5) the petitioner has complied with all the
2    provisions of law entitling him or her to a deed.
3    Upon receipt of sufficient evidence of the requirements
4under this subsection (a), the court shall find that the
5petitioner complied with those requirements and shall enter an
6order directing the county clerk, on the production of the tax
7certificate and a certified copy of the order, to issue to the
8purchaser or its assignee a tax deed. The court shall insist on
9substantial strict compliance with Section 22-5 22-10 through
1022-25. Prior to the entry of an order directing the issuance of
11a tax deed, the petitioner shall furnish the court with a
12report of proceedings of the evidence received on the
13application for tax deed and the report of proceedings shall
14be filed and made a part of the court record.
15    (b) Except as provided in subsection (e), if taxes for
16years prior to the year or years sold are or become delinquent
17subsequent to the date of sale, the court shall find that the
18lien of those delinquent taxes has been or will be merged into
19the tax deed grantee's title if the court determines that the
20tax deed grantee or any prior holder of the certificate of
21purchase, or any person or entity under common ownership or
22control with any such grantee or prior holder of the
23certificate of purchase, was at no time the holder of any
24certificate of purchase for the years sought to be merged. If
25delinquent taxes are merged into the tax deed pursuant to this
26subsection, the court shall enter an order declaring which



HB4973- 3 -LRB103 38140 HLH 68272 b

1specific taxes have been or will be merged into the tax deed
2title and directing the county treasurer and county clerk to
3reflect that declaration in the warrant and judgment records;
4provided, that no such order shall be effective until a tax
5deed has been issued and timely recorded. Nothing contained in
6this Section shall relieve any owner liable for delinquent
7property taxes under this Code from the payment of the taxes
8that have been merged into the title upon issuance of the tax
10    (c) The county clerk is entitled to a fee of $10 in
11counties of 3,000,000 or more inhabitants and $5 in counties
12with less than 3,000,000 inhabitants for the issuance of the
13tax deed, with the exception of deeds issued to the county
14pursuant to its authority under Section 21-90. The clerk may
15not include in a tax deed more than one property as listed,
16assessed and sold in one description, except in cases where
17several properties are owned by one person.
18    Upon application the court shall, enter an order to place
19the tax deed grantee or the grantee's successor in interest in
20possession of the property and may enter orders and grant
21relief as may be necessary or desirable to maintain the
22grantee or the grantee's successor in interest in possession,
23including entering an order requiring the county sheriff to
24evict all parties in possession.
25    (d) The court shall retain jurisdiction to enter orders
26pursuant to subsections (b) and (c) of this Section. This



HB4973- 4 -LRB103 38140 HLH 68272 b

1amendatory Act of the 92nd General Assembly and this
2amendatory Act of the 95th General Assembly shall be construed
3as being declarative of existing law and not as a new
5    (e) Prior to the issuance of any tax deed under this
6Section, the petitioner must redeem all taxes and special
7assessments on the property that are subject to a pending tax
8petition filed by a county or its assignee pursuant to Section
10    (f) If, for any reason, a purchaser fails to obtain an
11order for tax deed within the required time period and no sale
12in error was granted or redemption paid, then the certificate
13shall be forfeited to the county, as trustee, pursuant to
14Section 21-90.
15(Source: P.A. 103-555, eff. 1-1-24.)
16    Section 99. Effective date. This Act takes effect upon
17becoming law.