Full Text of SB1675 103rd General Assembly
SB1675enr 103RD GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Sections 9-260, 18-250, 21-15, 21-25, 21-45, 21-90, 21-118, | 6 | | 21-145, 21-225, 21-235, 21-240, 21-250, 21-310, 21-315, | 7 | | 21-330, 21-350, 21-355, 21-370, 21-385, 21-400, 21-405, | 8 | | 21-430, 22-5, 22-10, 22-15, 22-25, 22-30, 22-35, 22-40, and | 9 | | 22-60 as follows:
| 10 | | (35 ILCS 200/9-260)
| 11 | | Sec. 9-260. Assessment of omitted property; counties of | 12 | | 3,000,000 or
more. | 13 | | (a) After signing the affidavit, the county assessor
shall | 14 | | have power, when directed by the board of
appeals
(until the | 15 | | first Monday in December 1998 and the board of review
| 16 | | beginning
the first Monday in December 1998 and thereafter), | 17 | | or on his or her own
initiative, subject to the limitations of | 18 | | Sections 9-265 and 9-270, to assess properties which
may have | 19 | | been omitted from assessments
for the current year and not | 20 | | more than 3 years prior to the current year for which the | 21 | | property was
liable to be taxed, and for which the tax has not | 22 | | been paid, but only on notice
and an opportunity to be heard in | 23 | | the manner and form required by law, and
shall enter the |
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| 1 | | assessments upon the assessment books. Any notice shall | 2 | | include (i) a request that a person receiving the notice who is | 3 | | not the current taxpayer contact the office of the county | 4 | | assessor and explain that the person is not the current | 5 | | taxpayer, which contact may be made on the telephone, in | 6 | | writing, or in person upon receipt of the notice, and (ii) the | 7 | | name, address, and telephone number of the appropriate | 8 | | personnel in the office of the county assessor to whom the | 9 | | response should be made. Any time period for the review of an | 10 | | omitted assessment included in the notice shall be consistent | 11 | | with the time period established by the assessor in accordance | 12 | | with subsection (a) of Section 12-55. No charge for tax of
| 13 | | previous years shall be made against any property if (1) the | 14 | | assessor failed to notify the board of review of the omitted | 15 | | assessment in accordance with subsection (a-1) of this | 16 | | Section; (2) the property was last
assessed as unimproved, the | 17 | | owner of such property gave notice of
subsequent improvements | 18 | | and requested a reassessment as required by Section
9-180, and | 19 | | reassessment of the property was not made within the 16-month | 20 | | 16 month
period immediately following the receipt of that | 21 | | notice; (3) the owner of the property gave notice as required | 22 | | by Section 9-265; (4) the assessor received a building permit | 23 | | for the property evidencing
that new construction had occurred | 24 | | or was occurring on the property but
failed to list the | 25 | | improvement on the tax rolls; (5) the assessor
received a plat | 26 | | map, plat of survey, ALTA survey, mortgage survey, or
other |
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| 1 | | similar document containing the omitted property but failed to
| 2 | | list the improvement on the tax rolls; (6) the assessor | 3 | | received a real
estate transfer declaration indicating a sale | 4 | | from an exempt property
owner to a non-exempt property owner | 5 | | but failed to list the property on
the tax rolls; or (7) the | 6 | | property was the subject of an assessment
appeal before the | 7 | | assessor or the board of review that had included the
intended | 8 | | omitted property as part of the assessment appeal and provided
| 9 | | evidence of its market value. | 10 | | (a-1) After providing notice and an opportunity to be | 11 | | heard as
required by subsection (a) of this Section, the | 12 | | assessor shall render a
decision on the omitted assessment, | 13 | | whether or not the omitted
assessment was contested, and shall | 14 | | mail a notice of the decision to the
taxpayer of record or to | 15 | | the party that contested the omitted assessment. The notice of | 16 | | decision shall contain a statement that the
decision may be | 17 | | appealed to the board of review. The decision and all
evidence | 18 | | used in the decision shall be transmitted by the assessor to
| 19 | | the board of review on or before the dates specified in | 20 | | accordance with
Section 16-110.
| 21 | | (b) Any taxes based on the omitted assessment of a | 22 | | property pursuant to
Sections
9-260 through 9-270 and Sections | 23 | | 16-135 and 16-140 shall be prepared and mailed at the same time | 24 | | as the
estimated first
installment property tax bill for the | 25 | | preceding year (as described in
Section 21-30)
is prepared and | 26 | | mailed. The omitted assessment tax bill
is not due
until the |
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| 1 | | date on which the second installment property tax bill for the
| 2 | | preceding
year becomes due. The omitted assessment tax bill | 3 | | shall be deemed
delinquent
and shall bear interest beginning | 4 | | on the day after the due date of the second
installment
(as | 5 | | described in Section 21-25). In counties with 3,000,000 or | 6 | | more inhabitants, any Any taxes for omitted assessments for a | 7 | | tax year before tax year 2023 that are deemed
delinquent
after | 8 | | the due date of the second installment tax bill shall bear
| 9 | | interest at the rate of
1.5% per month , or portion thereof , | 10 | | until paid or forfeited (as described in
Section 21-25). In | 11 | | counties with 3,000,000 or more inhabitants, any taxes for | 12 | | omitted assessments for tax year 2023 or thereafter that are | 13 | | deemed delinquent after the due date of the second installment | 14 | | tax bill shall bear interest at the rate of 0.75% per month, or | 15 | | portion thereof, until paid or forfeited (as described in | 16 | | Section 21-25).
| 17 | | (c) The
assessor shall have no power to change the | 18 | | assessment or alter the
assessment books in any other manner | 19 | | or for any other purpose so as to
change or affect the taxes in | 20 | | that year, except as ordered by the board of
appeals (until the | 21 | | first Monday in December 1998 and the board of review
| 22 | | beginning the first Monday in December 1998 and thereafter). | 23 | | The county
assessor shall make
all changes and corrections | 24 | | ordered by the board of appeals
(until the first Monday in | 25 | | December 1998 and the board of review
beginning
the first | 26 | | Monday in December 1998 and thereafter).
The county assessor |
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| 1 | | may for the purpose
of revision by the board of appeals
(until | 2 | | the first Monday in December 1998 and the board of review
| 3 | | beginning
the first Monday in December 1998 and thereafter)
| 4 | | certify the assessment books
for any town or taxing district | 5 | | after or when such books are completed.
| 6 | | (Source: P.A. 96-1553, eff. 3-10-11.)
| 7 | | (35 ILCS 200/18-250)
| 8 | | Sec. 18-250.
Additions to forfeited taxes and unpaid | 9 | | special assessments;
fee for estimate.
| 10 | | (a) When any property has been forfeited for taxes or | 11 | | special
assessments, the clerk shall compute the amount of | 12 | | back taxes and special
assessments, interest, statutory costs, | 13 | | and printer's fees remaining due,
with one year's interest on | 14 | | all taxes forfeited, and enter them upon the
collector's books | 15 | | as separate items. Except as otherwise provided in
Section | 16 | | 21-375, the aggregate so computed shall be collected in the | 17 | | same
manner as the taxes on other property for that year. The | 18 | | county clerk shall
examine the forfeitures, and strike all | 19 | | errors and make corrections as
necessary. For counties with | 20 | | fewer than 3,000,000 inhabitants, interest Interest added to | 21 | | forfeitures under this Section shall be at the
rate of 12% per | 22 | | year. For counties with 3,000,000 or more inhabitants, | 23 | | interest added to forfeitures under this Section shall accrue | 24 | | at the rate of (i) 12% per year if the forfeiture is for a tax | 25 | | year before tax year 2023 or (ii) 0.75% per month, or portion |
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| 1 | | thereof, if the forfeiture is for tax year 2023 or any tax year | 2 | | thereafter.
| 3 | | (b) In counties with 3,000,000 or more inhabitants, taxes | 4 | | first
extended
for prior years, or previously extended for | 5 | | prior years for which application
for judgment and order of | 6 | | sale is not already pending, shall be added to the
tax of the | 7 | | current year, with interest and costs as provided by law.
| 8 | | Forfeitures shall not be so added, but they shall remain a lien | 9 | | on the property
upon which they were charged until paid or sold | 10 | | as provided by law. There
shall be added to such forfeitures | 11 | | annually the same interest as would be added
if forfeited | 12 | | annually, until paid or sold, and the addition of each year's
| 13 | | interest shall be considered a separate forfeiture. | 14 | | Forfeitures may be
redeemed in the manner provided in Section | 15 | | 21-370 or 21-375. Taxes and special
assessments for which | 16 | | application for judgment and order of sale is
pending, or | 17 | | entered but not enforced for any reason, shall not be added to | 18 | | the
tax for the current year. However, if the taxes and special | 19 | | assessments remain
unpaid, the property, shall be advertised | 20 | | and sold under judgments and orders
of sale to be entered in | 21 | | pending applications, or already entered in prior
| 22 | | applications, including judgments and orders of sale under | 23 | | which the purchaser
fails to complete his or her purchase.
| 24 | | (c) In counties with 3,000,000 or more inhabitants, on or | 25 | | before January
1, 2001 and during each year thereafter, the | 26 | | county clerk
shall compute the amount of taxes on each |
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| 1 | | property that remain due or
forfeited for any year prior to the | 2 | | current year and have not become subject to
Sections 20-180 | 3 | | through 20-190, and the clerk shall enter the same upon the
| 4 | | collector's warrant books of the current and all following | 5 | | years as separate
items in a suitable column. The county clerk | 6 | | shall examine the collector's
warrant books and the Tax | 7 | | Judgment, Sale, Redemption and Forfeiture records for
the | 8 | | appropriate years and may take any other actions as the clerk | 9 | | finds to be
necessary or convenient in order to comply with | 10 | | this subsection. On and after
January 1, 2001, any taxes for | 11 | | any year
remaining due or
forfeited against real property in | 12 | | such county not entered on the current
collector's
warrant | 13 | | books shall be deemed uncollectible and void,
but
shall not be | 14 | | subject to the posting or other requirements of Sections | 15 | | 20-180
through 20-190.
| 16 | | (d) In counties with 100,000 or more inhabitants, the | 17 | | county
clerk shall,
when making the annual collector's books, | 18 | | in a suitable column, insert and
designate previous | 19 | | forfeitures of general taxes by the word "forfeiture", to be
| 20 | | stamped opposite each property forfeited at the last previous | 21 | | tax sale for
general taxes and not redeemed or purchased | 22 | | previous to the completion of the
collector's books. The | 23 | | collectors of general taxes shall stamp upon all bills
| 24 | | rendered and receipts given the information on the collector's | 25 | | books regarding
forfeiture of general taxes, and the stamped | 26 | | notation shall also refer the
recipient to the county clerk |
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| 1 | | for full information. The county clerk shall be
allowed to | 2 | | collect from the person requesting an estimate of costs of
| 3 | | redemption of a forfeited property, the fee provided by law.
| 4 | | (Source: P.A. 91-668, eff. 12-22-99.)
| 5 | | (35 ILCS 200/21-15)
| 6 | | Sec. 21-15. General tax due dates; default by mortgage | 7 | | lender. Except as otherwise provided in this Section or | 8 | | Section 21-40, all property
upon which the first installment | 9 | | of taxes remains unpaid on the later of (i) June 1 or (ii) the | 10 | | day after the date specified on the real estate tax bill as the | 11 | | first installment due date annually
shall be deemed delinquent | 12 | | and shall bear interest after that date . For property located | 13 | | in a county with fewer than 3,000,000 inhabitants, the unpaid | 14 | | taxes shall bear interest at the rate of
1 1/2% per month or | 15 | | portion thereof. For property located in a county with | 16 | | 3,000,000 or more inhabitants, the unpaid taxes shall bear | 17 | | interest at the rate of (i) 1.5% per month, or portion thereof, | 18 | | if the unpaid taxes are for a tax year before 2023 or (ii) | 19 | | 0.75% per month, or portion thereof, if the unpaid taxes are | 20 | | for tax year 2023 or any tax year thereafter. Except as | 21 | | otherwise provided in this
Section or Section 21-40, all | 22 | | property upon which the second installment of
taxes remains | 23 | | due and unpaid on the later of (i) September 1 or (ii) the day | 24 | | after the date specified on the real estate tax bill as the | 25 | | second installment due date, annually, shall be deemed
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| 1 | | delinquent and shall bear interest after that date at the same | 2 | | interest rate.
Notwithstanding any other provision of law, in | 3 | | counties with fewer than 3,000,000 inhabitants, if a taxpayer | 4 | | owes an arrearage of taxes due to an administrative error, and | 5 | | if the county collector sends a separate bill for that | 6 | | arrearage as provided in Section 14-41, then any part of the | 7 | | arrearage of taxes that remains unpaid on the day after the due | 8 | | date specified on that tax bill
shall be deemed delinquent and | 9 | | shall bear interest after that date at the rate of
1 1/2% per | 10 | | month or portion thereof. Notwithstanding any other provision | 11 | | of law, in counties with 3,000,000 or more inhabitants, if a | 12 | | taxpayer owes an arrearage of taxes due to an administrative | 13 | | error, and if the county collector sends a separate bill for | 14 | | that arrearage as provided in Section 14-41, then any part of | 15 | | the arrearage of taxes that remains unpaid on the day after the | 16 | | due date specified on that tax bill shall be deemed delinquent | 17 | | and shall bear interest after that date at the rate of (i) 1 | 18 | | 1/2% per month, or portion thereof, if the arrearage is for a | 19 | | tax year before tax year 2023 or (ii) 0.75% per month, or | 20 | | portion thereof, if the arrearage is for tax year 2023 or any | 21 | | tax year thereafter. All interest collected shall be paid into | 22 | | the general fund of the county.
Payment received by mail and | 23 | | postmarked on or before the required due date is
not | 24 | | delinquent.
| 25 | | Property not subject to the interest charge in Section | 26 | | 9-260 or Section
9-265 shall also not
be subject to the |
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| 1 | | interest charge imposed by this Section until such time as
the | 2 | | owner of the property receives actual notice of and is billed | 3 | | for the
principal amount of back taxes due and owing.
| 4 | | If an Illinois resident who is a member of the Illinois | 5 | | National Guard
or a reserve component of the armed forces of | 6 | | the United States
and who has
an ownership interest in | 7 | | property taxed under this Act is called to active duty
for | 8 | | deployment outside the continental United States
and
is on | 9 | | active duty on the due date of any installment of taxes due | 10 | | under
this Act, he or she shall not be deemed delinquent in the | 11 | | payment of the
installment and no interest shall accrue or be | 12 | | charged as a penalty on the
installment until 180 days after | 13 | | that member returns from active duty. To be deemed not | 14 | | delinquent in the payment of an installment of taxes and any
| 15 | | interest
on that installment, the reservist or guardsperson | 16 | | must make a reasonable effort to notify the county clerk and | 17 | | the county collector of his or her activation to active duty | 18 | | and must notify the county clerk and the county collector
| 19 | | within 180
days after his or her deactivation and provide | 20 | | verification of the date of his
or her
deactivation. An | 21 | | installment of property taxes on the property of any reservist
| 22 | | or
guardsperson who fails to provide timely notice and | 23 | | verification of
deactivation to the
county clerk is subject to | 24 | | interest and penalties as delinquent taxes under
this Code | 25 | | from
the date of deactivation.
| 26 | | Notwithstanding any other provision of law, when any |
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| 1 | | unpaid taxes become
delinquent under this Section through the | 2 | | fault of the mortgage lender,
(i) the
interest assessed under | 3 | | this Section for delinquent taxes shall be charged
against the | 4 | | mortgage lender and not the mortgagor and (ii) the mortgage
| 5 | | lender shall pay the taxes, redeem the property and take all | 6 | | necessary steps to
remove any liens accruing against the | 7 | | property because of the delinquency.
In the event that more | 8 | | than
one entity meets the definition of mortgage lender with | 9 | | respect to any
mortgage, the interest shall be assessed | 10 | | against the mortgage lender
responsible for servicing the | 11 | | mortgage. Unpaid taxes shall be deemed
delinquent through the | 12 | | fault of the mortgage lender only if: (a) the
mortgage
lender | 13 | | has received all payments due the mortgage lender for the | 14 | | property being
taxed under the written terms of the mortgage | 15 | | or promissory note secured by
the mortgage, (b) the mortgage | 16 | | lender holds funds in escrow to pay the taxes,
and (c) the | 17 | | funds are sufficient to pay the taxes
after deducting all | 18 | | amounts reasonably anticipated to become due for all hazard
| 19 | | insurance premiums and mortgage insurance premiums and any | 20 | | other assessments to
be paid from the escrow under the terms of | 21 | | the mortgage. For purposes of this
Section, an
amount
is | 22 | | reasonably anticipated to become due if it is payable within | 23 | | 12 months from
the time of determining the sufficiency of | 24 | | funds held in escrow. Unpaid taxes
shall not be deemed | 25 | | delinquent through the fault of the mortgage lender if the
| 26 | | mortgage lender was directed in writing by the mortgagor not |
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| 1 | | to pay the
property taxes, or
if the failure to pay the taxes | 2 | | when due resulted from inadequate or inaccurate
parcel | 3 | | information provided by the mortgagor, a title or abstract | 4 | | company, or
by the agency or unit of government assessing the | 5 | | tax.
| 6 | | (Source: P.A. 97-944, eff. 8-10-12; 98-286, eff. 1-1-14.)
| 7 | | (35 ILCS 200/21-25)
| 8 | | Sec. 21-25. Due dates; accelerated billing in counties of | 9 | | 3,000,000 or more.
Except as hereinafter provided and as | 10 | | provided in Section 21-40, in
counties with 3,000,000 or more | 11 | | inhabitants
in which the accelerated method of billing and | 12 | | paying taxes provided for in
Section 21-30 is in effect, the | 13 | | estimated first installment of unpaid taxes
shall be deemed | 14 | | delinquent and shall bear interest after March 1 and until | 15 | | paid or forfeited at the rate of
(i) 1 1/2% per month or | 16 | | portion thereof if the unpaid taxes are for a tax year before | 17 | | 2023 or (ii) 0.75% per month, or portion thereof, if the unpaid | 18 | | taxes are for tax year 2023 or any tax year thereafter until | 19 | | paid or forfeited . For tax year 2010, the estimated first | 20 | | installment of unpaid taxes shall be deemed delinquent and | 21 | | shall bear interest after April 1 at the rate of 1.5% per month | 22 | | or portion thereof until paid or forfeited. For tax year 2022, | 23 | | the estimated first installment of unpaid taxes shall be | 24 | | deemed delinquent and shall bear interest after April 1, 2023 | 25 | | at the rate of 1.5% per month or portion thereof until paid or |
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| 1 | | forfeited. For all tax years, the second
installment of unpaid | 2 | | taxes shall be deemed delinquent and shall bear interest
after | 3 | | August 1 annually at the same interest rate until paid or | 4 | | forfeited.
Notwithstanding any other provision of law, if a | 5 | | taxpayer owes an arrearage of taxes due to an administrative | 6 | | error, and if the county collector sends a separate bill for | 7 | | that arrearage as provided in Section 14-41, then any part of | 8 | | the arrearage of taxes that remains unpaid on the day after the | 9 | | due date specified on that tax bill
shall be deemed delinquent | 10 | | and shall bear interest after that date at the rate of
(i) 1 | 11 | | 1/2% per month , or portion thereof , if the unpaid taxes are for | 12 | | a tax year before 2023 or (ii) 0.75% per month, or portion | 13 | | thereof, if the unpaid taxes are for tax year 2023 or any tax | 14 | | year thereafter .
| 15 | | If the county board elects by ordinance adopted prior to | 16 | | July 1 of a levy
year to provide for taxes to be paid in 4 | 17 | | installments, each installment for
that levy year and each | 18 | | subsequent year shall be deemed delinquent and shall
begin to | 19 | | bear interest 30 days after the date specified by the | 20 | | ordinance for
mailing bills, at the rate of 1 1/2% per month , | 21 | | or portion thereof, until paid
or forfeited.
If the unpaid | 22 | | taxes are for a tax year before 2023, then interest shall | 23 | | accrue at the rate of 1.5% per month, or portion thereof, until | 24 | | paid or forfeited. If the unpaid taxes are for tax year 2023 or | 25 | | any tax year thereafter, then interest shall accrue at the | 26 | | rate of 0.75% per month, or portion thereof, until paid or |
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| 1 | | forfeited.
| 2 | | Payment received by mail and postmarked on or before the | 3 | | required due date
is not delinquent.
| 4 | | Taxes levied on homestead property in which a member of | 5 | | the National Guard or
reserves of the armed forces of the | 6 | | United States who was called to active duty
on or after August | 7 | | 1, 1990, and who has an ownership interest, shall not be
deemed | 8 | | delinquent and no interest shall accrue or be charged as a | 9 | | penalty on
such taxes due and payable in 1991 or 1992 until one | 10 | | year after that member
returns to civilian status.
| 11 | | If an Illinois resident who is a member of the Illinois | 12 | | National Guard
or a reserve component of the armed forces of | 13 | | the United States
and who has an ownership interest in | 14 | | property taxed under this Act is
called to
active duty
for | 15 | | deployment outside the continental United States
and
is on | 16 | | active duty on the due date of any installment of taxes due | 17 | | under
this Act, he or she shall not be deemed delinquent in the | 18 | | payment of the
installment and no interest shall accrue or be | 19 | | charged as a penalty on the
installment until 180 days after | 20 | | that member returns to
civilian
status.
To be deemed not | 21 | | delinquent in the payment of an installment of taxes and any
| 22 | | interest
on that installment, the reservist or guardsperson | 23 | | must make a reasonable effort to notify the county clerk and | 24 | | the county collector of his or her activation to active duty | 25 | | and must notify the county clerk and the county collector
| 26 | | within 180
days after his or her deactivation and provide |
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| 1 | | verification of the date of his
or her
deactivation. An | 2 | | installment of property taxes on the property of any reservist
| 3 | | or
guardsperson who fails to provide timely notice and | 4 | | verification of
deactivation to the
county clerk is subject to | 5 | | interest and penalties as delinquent taxes under
this Code | 6 | | from
the date of deactivation.
| 7 | | (Source: P.A. 102-1112, eff. 12-21-22.)
| 8 | | (35 ILCS 200/21-45)
| 9 | | Sec. 21-45. Failure to issue tax bill in prior year. In the | 10 | | event no tax
bill was issued as provided in Section 21-30, on | 11 | | any property in any previous
year for any reason, one tax bill | 12 | | shall be prepared and mailed by July 1 of the
year subsequent | 13 | | to the year in which no tax bill was issued, and taxes on that
| 14 | | property for that year only shall bear interest after the | 15 | | first day of August
of that year . In counties with fewer than | 16 | | 3,000,000 inhabitants, interest shall accrue at the rate of 1 | 17 | | 1/2% per month or portion thereof until paid or
forfeited. In | 18 | | counties with 3,000,000 or more inhabitants, if the taxes are | 19 | | for a tax year before tax year 2023, then interest shall accrue | 20 | | at the rate of 1.5% per month, or portion thereof, until paid | 21 | | or forfeited. In counties with 3,000,000 or more inhabitants, | 22 | | if the taxes are for the 2023 tax year or any tax year | 23 | | thereafter, then interest shall accrue at the rate of 0.75% | 24 | | per month, or portion thereof, until paid or forfeited.
| 25 | | (Source: P.A. 87-17; 88-455.)
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| 1 | | (35 ILCS 200/21-90)
| 2 | | Sec. 21-90. Purchase and sale by county;
distribution of | 3 | | proceeds. | 4 | | (a) When any
property is delinquent, or is forfeited for | 5 | | each of 2 or more
years, and is
offered for sale under any of | 6 | | the provisions of this Code, the county board County Board of
| 7 | | the county County in which the property is located,
in its | 8 | | discretion, may bid, or, in
the case of forfeited property, | 9 | | may apply to purchase it or otherwise acquire the tax lien or | 10 | | certificate , in the name of the
county County as trustee for | 11 | | all taxing districts having an
interest in the property's
| 12 | | taxes or special assessments for the nonpayment of which the | 13 | | property is sold.
The presiding officer of the county board, | 14 | | with the advice and consent of the
board Board , may appoint on | 15 | | its behalf
some officer , or person , or entity to attend such | 16 | | sales , bid on tax liens or certificates, and act on behalf of | 17 | | the county when exercising its authority under this Section
| 18 | | and bid or, in the case of forfeited property, to apply to the | 19 | | county clerk to
purchase . The county County shall apply on the | 20 | | bid or purchase
the unpaid taxes and
special assessments due | 21 | | upon the property. No cash need be paid. | 22 | | (b) The county, as trustee for all taxing districts having | 23 | | an interest in the property's taxes or special assessments, | 24 | | shall be the designated holder of all tax liens or | 25 | | certificates that are forfeited to the State or county. No |
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| 1 | | cash need be paid for the forfeited tax lien or certificate. | 2 | | (c) For any tax lien or certificate acquired under | 3 | | subsection (a) or (b) of this Section, the county The County | 4 | | may
take steps necessary to acquire title to the property and | 5 | | may manage
and operate the property, including, but not | 6 | | limited to, mowing of grass, removal of nuisance greenery, | 7 | | removal of garbage, waste, debris or other materials, or the | 8 | | demolition, repair, or remediation of unsafe structures. When | 9 | | a county, or other taxing district within the
county, is a | 10 | | petitioner for a tax deed, no filing fee shall be required.
| 11 | | When a county or other taxing district within the county is the | 12 | | petitioner
for a tax deed, one petition may be filed including | 13 | | all parcels that are tax
delinquent within the county or | 14 | | taxing district, and any publication made under
Section 22-20 | 15 | | of this Code may combine all such parcels within a single | 16 | | notice.
The notice may include the street address as listed on | 17 | | the most recent available tax bills, if available, and shall | 18 | | list the Property Index Number shall list the street or common | 19 | | address, if known, of the
parcels for informational purposes.
| 20 | | The
county, as tax creditor and as trustee for other tax | 21 | | creditors, or other taxing
district within the county, shall | 22 | | not be required to allege and prove that all
taxes and special | 23 | | assessments which become due and payable after the sale or | 24 | | forfeiture to
the county have been paid nor shall the county be
| 25 | | required to pay the
subsequently accruing taxes or special | 26 | | assessments at any time. The county
board or its designee may |
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| 1 | | prohibit the county collector from including the
property in | 2 | | the tax sale of one or more subsequent years. The lien of taxes | 3 | | and
special assessments which become due and payable after a | 4 | | sale to a county
shall
merge in the fee title of the county, or | 5 | | other taxing district within the
county, on the issuance of a | 6 | | deed.
| 7 | | The county County may sell any or assign the property so
| 8 | | acquired with authority provided in this Section , or assign | 9 | | any tax the certificate of
purchase to it, to any party, | 10 | | including , but not limited to,
taxing districts , | 11 | | municipalities, land banks created pursuant to Illinois law, | 12 | | or non-profit developers focused on constructing affordable | 13 | | housing . | 14 | | The assigned tax certificate shall be void with no further | 15 | | rights given to the assignee, including no right to refund or | 16 | | reimbursement, if a tax deed has not been recorded within 4 | 17 | | years after the date of the assignment unless a court extends | 18 | | the assignment period as provided in this Section. Upon a | 19 | | motion by the assignee, a court may toll the 4-year deadline | 20 | | for a specified period of time if the court finds the assignee | 21 | | is prevented from obtaining or recording a deed by injunction | 22 | | or order of any court, by the refusal or inability of any court | 23 | | to act upon the application for a tax deed, by a municipality's | 24 | | refusal to issue necessary transfer stamps or approvals for | 25 | | recording, or by the refusal of the clerk to execute the deed. | 26 | | If an assigned tax certificate is void under this Section, it |
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| 1 | | shall be forfeited to the county and held as a valid | 2 | | certificate of sale in the county's name pursuant to this | 3 | | Section 21-90. The proceeds of any that sale or
assignment | 4 | | under this Section , less all costs
of the county incurred in | 5 | | the acquisition, operation, maintenance, and sale or
| 6 | | assignment of the
property or assignment of the tax | 7 | | certificate , including all costs associated with county staff | 8 | | and overhead used to perform the duties of the trustee set | 9 | | forth in this Section, shall be
distributed to the taxing | 10 | | districts in proportion to their respective interests
therein.
| 11 | | Under Sections 21-110, 21-115, 21-120 , and 21-190 and | 12 | | 21-405 , a county County may bid or
purchase only in the absence | 13 | | of other bidders.
| 14 | | (Source: P.A. 102-363, eff. 1-1-22 .)
| 15 | | (35 ILCS 200/21-118) | 16 | | Sec. 21-118. Tax sale; online database. At least 10 days | 17 | | prior to any tax sale authorized under this Article 21, the | 18 | | county collector may post on his or her website a list of all | 19 | | properties that are eligible to be sold at the sale. The list | 20 | | shall include the street address on file with the county | 21 | | collector, if available, and shall include the PIN number | 22 | | assigned to the property. The list may not include the name of | 23 | | the property owner. The list may designate properties on which | 24 | | a sale in error has previously been declared, provided that | 25 | | those designations are posted at least 7 days before any tax |
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| 1 | | sale authorized under this Article 21. If the list designates | 2 | | properties as properties on which a sale in error has | 3 | | previously been declared, the list shall also include the | 4 | | court case number or administrative number under which the | 5 | | declaration of the sale in error was made and the basis for the | 6 | | sale in error. No sale in error may be declared under this Code | 7 | | based upon an omission from or error on the list of designated | 8 | | properties.
| 9 | | (Source: P.A. 97-557, eff. 7-1-12 .)
| 10 | | (35 ILCS 200/21-145)
| 11 | | Sec. 21-145. Scavenger sale. At the same time the county | 12 | | collector County Collector annually
publishes the collector's | 13 | | annual sale advertisement under Sections 21-110,
21-115 , and | 14 | | 21-120, it is mandatory for the collector in counties with | 15 | | 3,000,000
or more inhabitants, and in other counties may, if | 16 | | the county board so orders by
resolution, to publish an | 17 | | advertisement giving notice of the intended
sale of certain | 18 | | tax liens and certificates that have been forfeited and are | 19 | | held by the county pursuant to Section 21-90 application for | 20 | | judgment and sale of all properties upon which all or a part of
| 21 | | the general taxes for each of 3 or more years are delinquent as | 22 | | of the date of
the advertisement . Under no circumstance may a | 23 | | tax year be offered at a scavenger sale prior to the annual tax | 24 | | sale for that tax year (or, for omitted assessments issued | 25 | | pursuant to Section 9-260, the annual tax sale for that |
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| 1 | | omitted assessment's warrant year, as defined herein). In no | 2 | | event may there be more than 2 consecutive years
without a sale | 3 | | under this Section, except where a tax sale has been delayed | 4 | | pursuant to Section 21-150 as a result of a statewide COVID-19 | 5 | | public health emergency. The term delinquent also includes
| 6 | | forfeitures. | 7 | | The county collector County Collector shall include in the | 8 | | advertisement and in the
application for judgment and sale | 9 | | under this Section and Section 21-260 the
total amount of all | 10 | | general taxes upon those properties which are delinquent as
of | 11 | | the date of the advertisement. In lieu of a single annual | 12 | | advertisement and
application for judgment and sale under this | 13 | | Section and Section 21-260, the county collector
County | 14 | | Collector may, from time to time, beginning on the date of the
| 15 | | publication of the annual sale advertisement and before August | 16 | | 1 of the next
year, publish separate advertisements and make | 17 | | separate applications on
eligible properties described in one | 18 | | or more volumes of the delinquent list.
The separate | 19 | | advertisements and applications shall, in the aggregate, | 20 | | include
all the properties which otherwise would have been | 21 | | included in the single
annual advertisement and application | 22 | | for judgment and sale under this Section.
Upon the written | 23 | | request of the taxing district which levied the same, the | 24 | | county collector may
County Collector shall also include in | 25 | | the advertisement the special taxes and
special assessments, | 26 | | together with interest, penalties and costs thereon upon
those |
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| 1 | | properties which are delinquent as of the date of the | 2 | | advertisement. The
advertisement and application for judgment | 3 | | and sale shall be in the manner
prescribed by this Code | 4 | | relating to the annual advertisement and application
for | 5 | | judgment and sale of delinquent properties.
| 6 | | As used in this Section, the term delinquent also includes | 7 | | tax liens and certificates forfeited to the county as trustee | 8 | | and held pursuant to Section 21-90, if those tax liens or | 9 | | certificates are approved for sale by the county board. Any | 10 | | tax lien or certificate held by the county pursuant to Section | 11 | | 21-90 that is offered at a scavenger sale shall be assigned by | 12 | | the county to the winning bidder at the scavenger sale as set | 13 | | forth in Section 21-90. After 4 years from the date of | 14 | | assignment, the assignment is void and the tax certificate | 15 | | shall be forfeited back to the county and held pursuant to | 16 | | Section 21-90, unless a tax deed has been issued and recorded | 17 | | by the assignee or a court order to toll the deadline pursuant | 18 | | to Section 21-90 is entered. | 19 | | As used in this Section, "warrant year" means the year | 20 | | preceding the calendar year in which the omitted assessment | 21 | | first became due and payable. | 22 | | (Source: P.A. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)
| 23 | | (35 ILCS 200/21-225)
| 24 | | Sec. 21-225. Forfeited tax liens and certificates | 25 | | property . Every tax lien or certificate for property offered |
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| 1 | | at public sale, and
not sold for want of bidders, unless it is | 2 | | released from sale by the withdrawal
from collection of a | 3 | | special assessment levied thereon, shall be forfeited to
the | 4 | | county, as trustee for the taxing districts, and managed | 5 | | pursuant to Section 21-90 State of Illinois . Tax certificates | 6 | | are also forfeited to the county in those circumstances | 7 | | described in subsection (d) of Section 21-310 and subsection | 8 | | (f) of Section 22-40 of this Code. However, when the court, | 9 | | county clerk and county
treasurer certify that the taxes and | 10 | | special assessments not withdrawn from
collection on forfeited | 11 | | property equal or exceed the actual value of the
property, the | 12 | | county collector shall, on the receipt of such certificate, | 13 | | offer
the property for sale to the highest bidder, after first | 14 | | giving 10 days'
notice in counties with less than 10,000 | 15 | | inhabitants, according to the most recent federal decennial | 16 | | census, and 30 days' notice in all other counties, in the | 17 | | manner described in Sections 21-110 and 21-115, of the time
| 18 | | and place of sale, together with a description of the property | 19 | | to be offered. A
certificate of purchase shall be issued to the | 20 | | purchaser at the sale as in
other cases provided in this Code. | 21 | | The county collector shall receive credit in
the settlement | 22 | | with the taxing bodies for which the tax was levied for the
| 23 | | amount not realized by the sale. The amount received from the | 24 | | sale shall be
paid by the collector, pro rata, to the taxing | 25 | | bodies entitled to it.
| 26 | | (Source: P.A. 97-557, eff. 7-1-12 .)
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| 1 | | (35 ILCS 200/21-235)
| 2 | | Sec. 21-235. Record of forfeitures. All tax liens and | 3 | | certificates properties forfeited to the county State at
the | 4 | | sale shall be noted on the Tax Judgment, Sale, Redemption and | 5 | | Forfeiture
Record.
| 6 | | In counties with less than 3,000,000 inhabitants, a list | 7 | | of all property
charged with delinquent special assessments | 8 | | and forfeited to the county State at the
sale shall be returned | 9 | | to the collector of the levying municipality.
| 10 | | (Source: P.A. 76-2254; 88-455.)
| 11 | | (35 ILCS 200/21-240)
| 12 | | Sec. 21-240. Payment for property purchased at tax sale; | 13 | | reoffering for
sale. Payment for property purchased at tax | 14 | | sale; reoffering for
sale. Except as otherwise provided below, | 15 | | the person purchasing any property,
or any part thereof, shall | 16 | | be liable to the county for the amount due and shall
forthwith | 17 | | pay to the county collector the amount charged on the | 18 | | property. Upon
failure to do so, the amount due shall be | 19 | | recoverable in a civil action brought
in the name of the People | 20 | | of the State of Illinois in any court of competent
| 21 | | jurisdiction. The person so purchasing shall be relieved of | 22 | | liability only by
payment of the amount due together with | 23 | | interest and costs thereon, or if the
property is reoffered at | 24 | | the sale, purchased and paid for. Reoffering of the
property |
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| 1 | | for sale shall be at the discretion of the collector. The sale | 2 | | shall
not be closed until payment is made or the property again | 3 | | offered for sale. In
counties with 3,000,000 or more | 4 | | inhabitants, only the taxes, special
assessments, interest and | 5 | | costs as advertised in the sale shall be required to
be paid | 6 | | forthwith. Except if the purchaser is the county as trustee | 7 | | pursuant to Section 21-90, the The general taxes charged on | 8 | | the land remaining due and
unpaid, including amounts subject | 9 | | to certificates of error, not included in the
advertisement, | 10 | | shall be paid by the purchaser within 10 days after the sale,
| 11 | | except that upon payment of the fee provided by law to the | 12 | | County Clerk (which
fee shall be deemed part of the costs of | 13 | | sale) the purchaser may make written
application, within the | 14 | | 10 day period, to the county clerk for a statement of
all | 15 | | taxes, interest and costs due and an estimate of the cost of | 16 | | redemption of
all forfeited general taxes, which were not | 17 | | included in the advertisement.
After obtaining such statement | 18 | | and estimate and an order on the county
collector to receive | 19 | | the amount of forfeited general taxes, if any, the
purchaser | 20 | | shall pay to the county collector all the remaining taxes, | 21 | | interest
and costs, and the amount necessary to redeem the | 22 | | forfeited general taxes. The
county collector shall issue the | 23 | | purchaser a receipt therefor. Any delay in
providing the | 24 | | statement or in accepting payment, and delivering receipt
| 25 | | therefor, shall not be counted as a part of the 10 days. When | 26 | | the receipt of
the collector is issued, a copy shall be filed |
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| 1 | | with the county clerk and the
county clerk shall include the | 2 | | amount shown in such receipt in the amount of
the purchase | 3 | | price of the property in the certificate of purchase. The
| 4 | | purchaser then shall be entitled to a certificate of purchase. | 5 | | If a purchaser
fails to complete his or her purchase as | 6 | | provided in this Section, the purchase
shall become void, and | 7 | | be of no effect, but the collector shall not refund the
amount | 8 | | paid in cash at the time of the sale, except in cases of sale | 9 | | in error under subsection (a) of Section 21-310 .
That amount | 10 | | shall be treated as a payment and distributed to the taxing | 11 | | bodies
as other collections are distributed. The lien for | 12 | | taxes for the amount paid
shall remain on the property, in | 13 | | favor of the purchaser, his or her heirs or
assigns, until paid | 14 | | with 5% interest per year on that amount from the date the
| 15 | | purchaser paid it. The amount and fact of such ineffective | 16 | | purchase shall be
entered in the tax judgment, sale, | 17 | | redemption and forfeiture record opposite
the property upon | 18 | | which the lien remains. No redemption shall be made without
| 19 | | payment of this amount for the benefit of the purchaser, and no | 20 | | future sale of
the property shall be made except subject to the | 21 | | lien of such purchaser. This
section shall not apply to any | 22 | | purchase by any city, village or incorporated
town in default | 23 | | of other bidders at any sale for delinquent special
| 24 | | assessments.
| 25 | | (Source: P.A. 84-1308; 88-455.)
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| 1 | | (35 ILCS 200/21-250)
| 2 | | Sec. 21-250. Certificate of purchase. The county clerk | 3 | | shall make out and
deliver to the purchaser of any property | 4 | | sold under Section 21-205 , or to the county if the lien is | 5 | | acquired pursuant to Section 21-90 and a certificate is | 6 | | requested by the county or its agent , a
tax certificate of | 7 | | purchase countersigned by the collector, describing the | 8 | | property
sold, the date of sale, the amount of taxes, special | 9 | | assessments, interest and
cost for which they were sold and | 10 | | that payment of the sale price has been made.
If any person | 11 | | becomes the purchaser of more than one property owned by one
| 12 | | party or person, the purchaser may have the whole or one or | 13 | | more of them
included in one certificate, but separate | 14 | | certificates shall be issued in all
other cases. A tax | 15 | | certificate of purchase shall be assignable by endorsement. An
| 16 | | assignment shall vest in the assignee or his or her legal | 17 | | representatives, all
the right and title of the original | 18 | | purchaser.
| 19 | | If the tax certificate is lost or destroyed, the county | 20 | | clerk
shall issue a duplicate certificate upon written request | 21 | | and a sworn affidavit
by the tax sale purchaser, or his or her | 22 | | assignee, that the tax certificate is
lost or destroyed.
The | 23 | | county clerk shall cause a notation to be made
in the tax sale | 24 | | and judgment book that a duplicate certificate has been | 25 | | issued,
and redemption payments shall be made only to the | 26 | | holder of the duplicate
certificate.
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| 1 | | (Source: P.A. 88-455; 89-617, eff. 9-1-96.)
| 2 | | (35 ILCS 200/21-310)
| 3 | | Sec. 21-310. Sales in error.
| 4 | | (a) When, upon application of the county collector, the | 5 | | owner of the
certificate of purchase, the holder of a 5% lien | 6 | | issued pursuant to Section 21-240, or a
municipality which | 7 | | owns or has owned the property ordered sold, it appears to
the | 8 | | satisfaction of the court which ordered the property sold that | 9 | | any of the
following subsections are applicable, the court | 10 | | shall declare the sale to be a
sale in error:
| 11 | | (1) the property was not subject to taxation, or all | 12 | | or any part of the
lien of taxes sold has become null and | 13 | | void pursuant to Section 21-95
or unenforceable pursuant | 14 | | to subsection (c) of Section 18-250 or subsection
(b) of | 15 | | Section 22-40 ; ,
| 16 | | (2) the taxes or special assessments had been paid | 17 | | prior to the sale of
the property ; ,
| 18 | | (3) there is a double assessment ; ,
| 19 | | (4) the description is void for uncertainty ; ,
| 20 | | (5) the assessor, chief county assessment officer, | 21 | | board of review,
board of appeals, or other county | 22 | | official has made an error material to the tax certificate | 23 | | at issue (other than an
error of judgment as to
the value | 24 | | of any property), provided, however, that a sale in error | 25 | | may not be declared upon application of the owner of the |
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| 1 | | certificate of purchase under this paragraph (5) if the | 2 | | county collector provided notice in accordance with | 3 | | Section 21-118 that the same property received a previous | 4 | | sale in error on the same facts;
| 5 | | (5.5) the owner of the homestead property had tendered | 6 | | timely and full
payment to the county collector that the | 7 | | owner reasonably believed was due and
owing on the | 8 | | homestead property, and the county collector did not apply | 9 | | the
payment to the homestead property; provided that this | 10 | | provision applies only to
homeowners, not their agents or | 11 | | third-party payors ; ,
| 12 | | (6) prior to the tax sale a voluntary or involuntary | 13 | | petition was has been
filed by or against the legal or | 14 | | beneficial owner of the property requesting
relief under | 15 | | the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13,
and | 16 | | the bankruptcy case was open on the date the collector's | 17 | | application for judgment was filed pursuant to Section | 18 | | 21-150 or 21-155 or the date of the tax sale;
| 19 | | (7) the property is owned by the United States, the | 20 | | State of Illinois,
a municipality, or a
taxing district ; , | 21 | | or | 22 | | (8) the owner of the property is a reservist or | 23 | | guardsperson who is granted an extension of his or her due | 24 | | date under Sections 21-15, 21-20, and 21-25 of this Act.
| 25 | | (b) When, upon application of the owner of the certificate | 26 | | of purchase
only, it appears to the satisfaction of the court |
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| 1 | | which ordered the property
sold that any of the following | 2 | | subsections are applicable, the court shall
declare the sale | 3 | | to be a sale in error:
| 4 | | (1) A voluntary or involuntary petition under the | 5 | | provisions of 11
U.S.C. Chapter 7, 11, 12, or 13 has been | 6 | | filed
subsequent to the tax sale and prior to the issuance | 7 | | of the tax deed , and the bankruptcy case was open on the | 8 | | date the petition for a sale in error was filed .
| 9 | | (2) The improvements upon the property sold have been | 10 | | substantially
destroyed or rendered uninhabitable or | 11 | | otherwise unfit for occupancy subsequent
to the tax sale | 12 | | and prior to the issuance of the tax deed; however, if the | 13 | | court declares a sale in error under this paragraph (2), | 14 | | the court may order the holder of the certificate of | 15 | | purchase to assign the certificate to the county collector | 16 | | if requested by the county collector. The county collector | 17 | | may, upon request of the county, as trustee, or upon | 18 | | request of a taxing district having an interest in the | 19 | | taxes sold, further assign any certificate of purchase | 20 | | received pursuant to this paragraph (2) to the county | 21 | | acting as trustee for taxing districts pursuant to Section | 22 | | 21-90 of this Code or to the taxing district having an | 23 | | interest in the taxes sold.
| 24 | | (3) There is an interest held by the United States in | 25 | | the property sold
which could not be extinguished by the | 26 | | tax deed.
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| 1 | | (4) The real property contains a hazardous
substance, | 2 | | hazardous waste, or underground storage tank that would
| 3 | | require cleanup or other removal under any federal,
State, | 4 | | or local law, ordinance, or regulation, only if the tax | 5 | | purchaser
purchased the property without actual knowledge | 6 | | of the hazardous substance,
hazardous waste, or | 7 | | underground storage tank. The presence of a grease trap on | 8 | | the property is not grounds for a sale in error under this | 9 | | paragraph (4). This paragraph (4) applies only if the | 10 | | owner of the
certificate of purchase has made application | 11 | | for a sale in error at any time
before the issuance of a | 12 | | tax deed. If the court declares a sale in error under this | 13 | | paragraph (4), the court may order the holder of the | 14 | | certificate of purchase to assign the certificate to the | 15 | | county collector if requested by the county collector. The | 16 | | county collector may, upon request of the county, as | 17 | | trustee, or upon request of a taxing district having an | 18 | | interest in the taxes sold, further assign any certificate | 19 | | of purchase received pursuant to this paragraph (4) to the | 20 | | county acting as trustee for taxing districts pursuant to | 21 | | Section 21-90 of this Code or to the taxing district | 22 | | having an interest in the taxes sold.
| 23 | | Whenever a court declares a sale in error under this | 24 | | subsection (b), the State's attorney court shall promptly | 25 | | notify the county collector in writing. Every such declaration | 26 | | pursuant to any provision of this subsection (b) shall be made |
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| 1 | | within the proceeding in which the tax sale was authorized. | 2 | | (c) When the county collector discovers, prior to the | 3 | | expiration of the period of redemption, that a tax sale
should | 4 | | not have occurred for one or more of the reasons set forth in
| 5 | | subdivision (a)(1), (a)(2), (a)(3), (a)(4), (a)(5.5), (a)(6), | 6 | | or (a)(7) , or (a)(8) of this Section, the county
collector | 7 | | shall notify the last known owner of the tax certificate of | 8 | | purchase by
certified and regular mail, or other means | 9 | | reasonably calculated to provide
actual notice, that the | 10 | | county collector intends to declare an administrative
sale in | 11 | | error and of the reasons therefor, including documentation | 12 | | sufficient
to establish the reason why the sale should not | 13 | | have occurred. The owner of the
certificate of purchase may | 14 | | object in writing within 28 days after the date of
the mailing | 15 | | by the county collector. If an objection is filed, the county
| 16 | | collector shall not administratively declare a sale in error, | 17 | | but may apply to
the circuit court for a sale in error as | 18 | | provided in subsection (a) of this
Section. Thirty days | 19 | | following the receipt of notice by the last known owner of
the | 20 | | certificate of purchase, or within a reasonable time | 21 | | thereafter, the county
collector shall make a written | 22 | | declaration, based upon clear and convincing
evidence, that | 23 | | the taxes were sold in error and shall deliver a copy thereof | 24 | | to
the county clerk within 30 days after the date the | 25 | | declaration is made for
entry in the tax judgment, sale, | 26 | | redemption, and forfeiture record pursuant to
subsection (d) |
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| 1 | | of this Section. The county collector shall promptly notify | 2 | | the
last known owner of the certificate of purchase of the | 3 | | declaration by regular
mail and shall , except if the | 4 | | certificate was issued pursuant to a no-cash bid, promptly pay | 5 | | the amount of the tax sale, together with interest
and costs as | 6 | | provided in Section 21-315, upon surrender of the original
| 7 | | certificate of purchase.
| 8 | | (d) If a sale is declared to be a sale in error for any | 9 | | reason set forth in Section 22-35, Section 22-50, or | 10 | | subdivision (a)(5), (b)(2), or (b)(4) of this Section, the tax | 11 | | certificate shall be forfeited to the county as trustee | 12 | | pursuant to Section 21-90 of this Code, unless the county | 13 | | collector informs the county and the county clerk in writing | 14 | | that the tax certificate shall not be forfeited to the county | 15 | | as trustee. The , the county
clerk shall make entry in the tax | 16 | | judgment, sale, redemption and
forfeiture record, that the | 17 | | property was erroneously sold and that the tax certificate is | 18 | | forfeited to the county pursuant to Section 21-90 , and the | 19 | | county
collector shall, on demand of the owner of the | 20 | | certificate of purchase, refund
the amount paid, except for | 21 | | the nonrefundable $80 fee paid, pursuant to Section 21-295, | 22 | | for each item purchased at the tax sale, pay any interest and | 23 | | costs as may be ordered under Sections
21-315 through 21-335, | 24 | | and cancel the certificate so far as it relates to the
| 25 | | property. The county collector shall deduct from the accounts | 26 | | of the
appropriate taxing bodies their pro rata amounts paid. |
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| 1 | | Alternatively, for sales in error declared under subsection | 2 | | (b)(2) or (b)(4), the county collector may request the circuit | 3 | | court to direct the county clerk to record any assignment of | 4 | | the tax certificate to or from the county collector without | 5 | | charging a fee for the assignment. The owner of the | 6 | | certificate of purchase shall receive all statutory refunds | 7 | | and payments. The county collector shall deduct costs and | 8 | | payments in the same manner as if a sale in error had occurred.
| 9 | | (e) Whenever the collector declares an administrative sale | 10 | | in error under this Section, the collector must send a copy of | 11 | | the declaration of the administrative sale in error, and | 12 | | documentation sufficient to establish the reason why the sale | 13 | | should not have occurred, to the government entity responsible | 14 | | for maintaining assessment books and property record cards for | 15 | | the subject property. That entity must review the | 16 | | documentation sent by the collector, make a determination as | 17 | | to whether an update to the assessment books or property | 18 | | record cards is necessary to prevent a recurrence of the sale | 19 | | in error, and update the assessment books or property record | 20 | | cards as appropriate. | 21 | | (f) Whenever a court declares a sale in error under this | 22 | | Section, the State's attorney must send a copy of the | 23 | | application and order declaring the sale in error to the | 24 | | county collector, the county clerk, and the government entity | 25 | | responsible for maintaining the assessment books and property | 26 | | record cards for the subject property. The collector, the |
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| 1 | | county clerk, and the other government entity must each review | 2 | | the application and order sent by the State's attorney and | 3 | | make a determination as to whether an update to its respective | 4 | | records is necessary to prevent a recurrence of the sale in | 5 | | error, and update its records as appropriate. | 6 | | The changes made to this Section by this amendatory Act of | 7 | | the 103rd General Assembly apply to matters concerning tax | 8 | | certificates issued on or after the effective date of this | 9 | | amendatory Act of the 103rd General Assembly. | 10 | | (Source: P.A. 100-890, eff. 1-1-19; 101-379, eff. 1-1-20; | 11 | | 101-659, eff. 3-23-21.)
| 12 | | (35 ILCS 200/21-315)
| 13 | | Sec. 21-315. Refund of costs; interest on refund.
| 14 | | (a) If a sale in
error under Section 21-310, 22-35, or | 15 | | 22-50
is declared, the amount refunded
shall also include all | 16 | | costs paid by the owner of the
certificate of
purchase or his | 17 | | or her assignor which were posted to the tax judgment, sale,
| 18 | | redemption and forfeiture record , except that if the sale in | 19 | | error is declared under Section 22-50, in counties of | 20 | | 3,000,000 or more inhabitants the amount refunded shall not | 21 | | include the $100 fee paid in accordance with Section 21-330 .
| 22 | | (b) In those cases which arise solely under grounds set | 23 | | forth in Section
21-310, the amount refunded shall also | 24 | | include
interest
on the refund of the amount paid
for the | 25 | | certificate of purchase, except as otherwise provided in this |
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| 1 | | Section.
Interest shall be awarded and paid to the tax | 2 | | purchaser at the rate of 1% per
month from the date of sale to | 3 | | the date of payment, or in an amount equivalent
to the penalty | 4 | | interest which would be recovered on a redemption at the time | 5 | | of
payment pursuant to the order for sale in error, whichever | 6 | | is less. Interest
shall not be paid when the sale in error is | 7 | | made pursuant to paragraph (2) or
(4) of
subsection (b) of | 8 | | Section 21-310, Section 22-35, Section 22-50, subdivision | 9 | | (a)(5), (b)(1), (b)(2), or (b)(4) of Section 21-310, any | 10 | | ground
not enumerated in Section 21-310, or in any other case | 11 | | where the court
determines that the
tax purchaser had actual | 12 | | knowledge prior to the sale of the grounds on which
the sale is | 13 | | declared to be erroneous.
| 14 | | (c) When the county collector files a petition for sale in | 15 | | error under
Section 21-310 and mails a notice thereof by
| 16 | | certified or registered mail to the
last known owner of the | 17 | | certificate of purchase, any interest otherwise
payable under | 18 | | this Section shall cease to accrue as of the date the
petition | 19 | | is filed, unless the tax purchaser agrees to an order for sale | 20 | | in
error upon the presentation of the petition to the court. | 21 | | Notices under
this subsection may be mailed to the last known | 22 | | owner of the
certificate of
purchase. When the
owner of the | 23 | | certificate of purchase contests the collector's petition
| 24 | | solely to determine whether the grounds for sale in error are | 25 | | such as to
support a claim for interest, the court may direct | 26 | | that the principal
amount of the refund be paid to the owner of |
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| 1 | | the certificate of purchase
forthwith. If the court thereafter | 2 | | determines that a claim for interest
lies under this Section, | 3 | | it shall award such interest from the date of sale
to the date | 4 | | the principal amount was paid. If the owner of the certificate | 5 | | of purchase files an objection to the county collector's | 6 | | intention to declare an administrative sale in error, as | 7 | | provided under subsection (c) of Section 21-310, and, | 8 | | thereafter, the county collector elects to apply to the | 9 | | circuit court for a sale in error under subsection (a) of | 10 | | Section 21-310, then, if the circuit court grants the county | 11 | | collector's application for a sale in error, the court may not | 12 | | award interest to the owner of the certificate of purchase for | 13 | | the period after the mailing date of the county collector's | 14 | | notice of intention to declare an administrative sale in | 15 | | error.
| 16 | | (Source: P.A. 94-662, eff. 1-1-06.)
| 17 | | (35 ILCS 200/21-330)
| 18 | | Sec. 21-330. Fund for payment of interest. In all counties | 19 | | of less than 3,000,000 inhabitants, the county board, by | 20 | | resolution, may impose a fee for payment of interest and | 21 | | costs. Each person purchasing any property at a sale under | 22 | | this Code shall pay to the county collector, prior to the | 23 | | issuance of any certificate of purchase, a fee of up to $60 for | 24 | | each item purchased.
Each person purchasing
any
property at a | 25 | | sale held under this Code in a county with 3,000,000 or more
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| 1 | | inhabitants shall pay to the county collector,
prior to the | 2 | | issuance of any certificate of purchase, a fee of $100 for each
| 3 | | item purchased. That amount shall be included in the
price | 4 | | paid for the certificate of purchase and the amount required | 5 | | to redeem
under Section 21-355.
| 6 | | All sums of money received under this Section shall be | 7 | | paid by the
collector to the county treasurer of the county in | 8 | | which the property is
situated for deposit into a special | 9 | | fund. It
shall be the duty of the county treasurer, as trustee | 10 | | of the fund, to
invest the principal and income of the fund | 11 | | from time to time, if not
immediately required for payments | 12 | | under this Section, in investments as are
authorized by | 13 | | Sections 3-10009 and 3-11002 of the Counties Code. The fund
| 14 | | shall be held to pay interest and costs
by the county treasurer | 15 | | as trustee of the fund. No payment shall be made
from the fund | 16 | | except by order of the court declaring a sale in error under
| 17 | | Section 21-310, 22-35, or 22-50
or by declaration of the | 18 | | county collector under subsection (c) of Section
21-310.
| 19 | | Payments under this Section are subject to the provisions of | 20 | | subsection (a) of Section 21-315 concerning sales in error | 21 | | declared under Section 22-50 in counties of 3,000,000 or more | 22 | | inhabitants. Any moneys accumulated in the fund by the county | 23 | | treasurer in excess of (i) $100,000 in counties with 250,000 | 24 | | or less inhabitants or (ii) $500,000 in counties with more | 25 | | than 250,000 inhabitants shall be paid each year prior to the | 26 | | commencement of the
annual tax sale, first to satisfy
any |
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| 1 | | existing unpaid judgments entered pursuant to Section 21-295, | 2 | | and any funds
remaining thereafter shall be paid to the | 3 | | general fund of the county.
| 4 | | (Source: P.A. 100-1070, eff. 1-1-19 .)
| 5 | | (35 ILCS 200/21-350)
| 6 | | Sec. 21-350. Period of redemption. Property sold under | 7 | | this Code may be
redeemed at any time before the expiration of | 8 | | 2.5 2 years from the date of sale,
except that:
| 9 | | (a) If on the date of sale the property is vacant | 10 | | non-farm property or
property containing an improvement | 11 | | consisting of a structure or structures with
7 or more | 12 | | residential units or that is commercial or industrial | 13 | | property, it
may be redeemed at any time before the | 14 | | expiration of 1 year 6 months from the date of
sale if the | 15 | | property, at the time of sale, was for each of 2 or more | 16 | | years
delinquent or forfeited for all or part of the | 17 | | general taxes due on the
property .
| 18 | | (b) (Blank) If on the date of sale the property sold | 19 | | was improved with a
structure consisting of at least one | 20 | | and not more than 6 dwelling units it
may be redeemed at | 21 | | any time on or before the expiration of 2 years and 6
| 22 | | months from the date of sale. If, however, the court that | 23 | | ordered the
property sold, upon the verified petition of | 24 | | the holder of the certificate of
purchase brought within 4 | 25 | | months from the date of sale, finds and declares that
the |
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| 1 | | structure on the property is abandoned, then the court may | 2 | | order that the
property may be redeemed at any time on or | 3 | | before the expiration of 2 years
from the date of sale. | 4 | | Notice of the hearing on a petition to declare the
| 5 | | property abandoned shall be given to the owner or owners | 6 | | of the property and to
the person in whose name the taxes | 7 | | were last assessed, by certified or
registered mail sent | 8 | | to their last known addresses at least 5 days before the
| 9 | | date of the hearing .
| 10 | | (c) If the period of redemption has been extended by | 11 | | the certificate
holder as provided in Section 21-385 or | 12 | | Section 22-5 , the property may be redeemed on or before
| 13 | | the extended redemption date. The changes made to this | 14 | | Section by this amendatory Act of the 103rd General | 15 | | Assembly apply to matters concerning tax certificates | 16 | | issued on or after January 1, 2024.
| 17 | | (Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
| 18 | | 86-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189; | 19 | | 88-455.)
| 20 | | (35 ILCS 200/21-355)
| 21 | | Sec. 21-355. Amount of redemption. Any person desiring to | 22 | | redeem shall
deposit an amount specified in this Section with | 23 | | the county clerk of the
county in which the property is | 24 | | situated,
in legal money of the United States, or by cashier's | 25 | | check, certified check,
post office money order or money order |
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| 1 | | issued by a financial institution
insured by an agency or | 2 | | instrumentality of the United States, payable to the
county | 3 | | clerk of the proper county. The deposit shall be deemed timely | 4 | | only
if actually received in person at the county clerk's | 5 | | office prior to the close
of business as defined in Section | 6 | | 3-2007 of the Counties Code on or before the
expiration of the | 7 | | period of redemption or by United
States mail with a post | 8 | | office cancellation mark dated not less than one day
prior to | 9 | | the expiration of the period of redemption. The deposit shall
| 10 | | be
in an amount equal to the total of the
following:
| 11 | | (a) the certificate amount, which shall include all | 12 | | tax principal,
special assessments, interest and penalties | 13 | | paid by the tax purchaser together
with costs and fees of | 14 | | sale and fees paid under Sections 21-295 and 21-315
| 15 | | through 21-335, except for the nonrefundable $80 fee paid, | 16 | | pursuant to Section 21-295, for each item purchased at the | 17 | | tax sale;
| 18 | | (b) the accrued penalty, computed through the date of | 19 | | redemption as a
percentage of the certificate amount, as | 20 | | follows:
| 21 | | (1) if the redemption occurs on or before the | 22 | | expiration of 6 months
from the date of sale, the | 23 | | certificate amount times the penalty bid at sale;
| 24 | | (2) if the redemption occurs after 6 months from | 25 | | the date of sale,
and on or before the expiration of 12 | 26 | | months from the date of sale, the
certificate amount |
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| 1 | | times 2 times the penalty bid at sale;
| 2 | | (3) if the redemption occurs after 12 months from | 3 | | the date of sale
and on or before the expiration of 18 | 4 | | months from the date of sale, the
certificate amount | 5 | | times 3 times the penalty bid at sale;
| 6 | | (4) if the redemption occurs after 18 months from | 7 | | the date
of sale and on or before the expiration of 24 | 8 | | months from the date of sale,
the certificate amount | 9 | | times 4 times the penalty bid at sale;
| 10 | | (5) if the redemption occurs after 24 months from | 11 | | the date of sale
and on or before the expiration of 30 | 12 | | months from the date of sale, the
certificate amount | 13 | | times 5 times the penalty bid at sale;
| 14 | | (6) if the redemption occurs after 30 months from | 15 | | the date of sale
and on or before the expiration of 36 | 16 | | months from the date of sale, the
certificate amount | 17 | | times 6 times the penalty bid at sale.
| 18 | | In the event that the property to be redeemed has been | 19 | | purchased
under Section 21-405 before January 1, 2024 , the | 20 | | penalty bid shall be 12% per penalty
period as set forth in | 21 | | subparagraphs (1) through (6) of this subsection (b).
The | 22 | | changes to this subdivision (b)(6) made by this amendatory | 23 | | Act of the
91st General Assembly are not a new enactment, | 24 | | but declaratory of existing
law.
| 25 | | If the property to be redeemed is property with | 26 | | respect to which a tax lien or certificate is acquired on |
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| 1 | | or after January 1, 2024 by the county as trustee pursuant | 2 | | to Section 21-90, the penalty bid is 0.75% and shall | 3 | | accrue monthly instead of according to the penalty periods | 4 | | established in subparagraphs (1) through (6) of this | 5 | | subsection (b). | 6 | | (c) The total of all taxes, special assessments, | 7 | | accrued interest on those
taxes and special assessments | 8 | | and costs charged in connection with the payment
of those | 9 | | taxes or special assessments, except for the nonrefundable | 10 | | $80 fee paid, pursuant to Section 21-295, for each item | 11 | | purchased at the tax sale, which have been paid by the tax
| 12 | | certificate holder on or after the date those taxes or | 13 | | special assessments
became delinquent together with 12% | 14 | | penalty on each amount so paid for each
year or portion | 15 | | thereof intervening between the date of that payment and | 16 | | the
date of redemption.
In counties with less than | 17 | | 3,000,000 inhabitants, however, a tax certificate
holder | 18 | | may not pay
all or part of an installment of a subsequent | 19 | | tax or special assessment for any
year, nor shall any
| 20 | | tender of such a payment be accepted, until after the | 21 | | second or final
installment
of the subsequent tax or | 22 | | special assessment has become delinquent
or until after | 23 | | the
holder of the certificate of purchase has filed a | 24 | | petition for a tax deed under
Section 22.30.
The person
| 25 | | redeeming shall also pay the amount of interest charged on | 26 | | the subsequent tax
or special assessment and paid as a |
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| 1 | | penalty by the tax certificate holder.
This amendatory Act | 2 | | of
1995 applies to tax years beginning with the 1995 | 3 | | taxes, payable in 1996, and
thereafter.
| 4 | | (d) Any amount paid to redeem a forfeiture occurring | 5 | | before January 1, 2024 but after subsequent to the
tax | 6 | | sale together with 12% penalty thereon for each year or | 7 | | portion thereof
intervening between the date of the | 8 | | forfeiture redemption and the date of
redemption from the | 9 | | sale.
| 10 | | (e) Any amount paid by the certificate holder for | 11 | | redemption of a
subsequently occurring tax sale , including | 12 | | tax liens or certificates held by the county as trustee, | 13 | | pursuant to Section 21-90 .
| 14 | | (f) All fees paid to the county clerk under Section | 15 | | 22-5.
| 16 | | (g) All fees paid to the registrar of titles incident | 17 | | to registering
the tax certificate in compliance with the | 18 | | Registered Titles (Torrens) Act.
| 19 | | (h) All fees paid to the circuit clerk and the | 20 | | sheriff, a licensed or registered private detective, or | 21 | | the
coroner in connection with the filing of the petition | 22 | | for tax deed and
service of notices under Sections 22-15 | 23 | | through 22-30 and 22-40 in addition to
(1) a fee of $35 if | 24 | | a petition for tax deed has been filed, which fee shall
be | 25 | | posted to the tax judgement, sale, redemption, and | 26 | | forfeiture record, to be
paid to the purchaser or his or |
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| 1 | | her assignee; (2) a fee of $4 if a notice under
Section | 2 | | 22-5 has been filed, which fee shall be posted
to the tax | 3 | | judgment, sale, redemption, and forfeiture record, to be | 4 | | paid to
the purchaser or his or her assignee; (3) all costs | 5 | | paid to record a
lis pendens notice in connection with | 6 | | filing a petition under this Code; and (4) if a petition | 7 | | for tax deed has been filed, all fees up to $150 per | 8 | | redemption paid to a registered or licensed title | 9 | | insurance company or title insurance agent for a title | 10 | | search to identify all owners, parties interested, and | 11 | | occupants of the property, to be paid to the purchaser or | 12 | | his or her assignee.
The fees in (1) and (2) of this | 13 | | paragraph (h) shall be exempt from the posting
| 14 | | requirements of Section 21-360. The costs incurred in | 15 | | causing notices to be served by a licensed or registered | 16 | | private detective under Section 22-15, may not exceed the | 17 | | amount that the sheriff would be authorized by law to | 18 | | charge if those notices had been served by the sheriff.
| 19 | | (i) All fees paid for publication of notice of the tax | 20 | | sale in
accordance with Section 22-20.
| 21 | | (j) All sums paid to any county, city, village or | 22 | | incorporated town for
reimbursement under Section 22-35.
| 23 | | (k) All costs and expenses of receivership under | 24 | | Section 21-410, to the
extent that these costs and | 25 | | expenses exceed any income from the property in
question, | 26 | | if the costs and expenditures have been approved by the |
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| 1 | | court
appointing the receiver and a certified copy of the | 2 | | order or approval is filed
and posted by the certificate | 3 | | holder with the county clerk. Only actual costs
expended | 4 | | may be posted on the tax judgment, sale, redemption and | 5 | | forfeiture
record.
| 6 | | (Source: P.A. 101-659, eff. 3-23-21.)
| 7 | | (35 ILCS 200/21-370)
| 8 | | Sec. 21-370. Redemption of forfeited property. Except as | 9 | | otherwise provided
in Section 21-375, any property forfeited | 10 | | to the county state may be redeemed or sold
in the following | 11 | | manner:
| 12 | | When property has been forfeited for delinquent general | 13 | | taxes,
the person desiring to redeem shall apply to the county | 14 | | clerk who shall order
the county collector to receive from the | 15 | | person the amount of the forfeited
general taxes, statutory | 16 | | costs, interest prior to forfeiture, printer's fees
due | 17 | | thereon and, in addition, forfeiture interest at a rate of 12% | 18 | | per year or
fraction thereof. Upon presentation of the county | 19 | | clerk's order to the county
collector, the collector shall | 20 | | receive the amount due on account of forfeited
general taxes | 21 | | and give the person duplicate receipts, setting forth a
| 22 | | description of the property and amount received. One of the | 23 | | receipts shall be
countersigned by the county clerk and, when | 24 | | so countersigned, shall be evidence
of the redemption of the | 25 | | property. The receipt shall not be valid until it is
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| 1 | | countersigned by the county clerk. The other receipt shall be | 2 | | filed by the
county clerk in his or her office, and the clerk | 3 | | shall make a proper entry of
the redemption of the property on | 4 | | the appropriate books in his or her office
and charge the | 5 | | amount of the redemption to the county collector.
| 6 | | In counties with 3,000,000 or more inhabitants, when
| 7 | | property has been forfeited because of the nonpayment of
| 8 | | delinquent special assessments, the county clerk shall collect | 9 | | from the person
desiring to redeem the amount due on the | 10 | | delinquent special assessment,
together with the interest, | 11 | | costs and penalties fixed by law, and shall
issue a receipt | 12 | | therefor setting forth a description of the property and
the | 13 | | amount received. The receipt shall be evidence of the | 14 | | redemption of
the property therein described. In addition, the | 15 | | city comptroller or other
officer designated and authorized by | 16 | | the city council, board of trustees or
other governing body of | 17 | | any municipal corporation which levied any special
assessment | 18 | | shall have power to collect the amounts due on properties
| 19 | | which have been forfeited, and the interest and penalties due | 20 | | thereon,
based upon an estimate of the cost of redemption | 21 | | computed by the county
clerk and at a rate to be fixed by the | 22 | | city council, board of trustees
or other governing body as to | 23 | | the interest and penalties due thereon and
shall issue a | 24 | | receipt therefor. The person receiving the receipt shall
file | 25 | | with the county clerk the receipt of the municipal officer | 26 | | that
such special assessments and interest and penalties have |
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| 1 | | been paid. Upon
the presentation of the receipt the county | 2 | | clerk shall issue to the person
a certificate of cancellation | 3 | | setting forth a description of the property,
the special | 4 | | assessment warrant and installment, and the amount received by | 5 | | the
municipal officer. The certificate of cancellation shall | 6 | | be evidence
of the redemption of the property therein | 7 | | described. The city council, board of
trustees, or other | 8 | | governing body may authorize the municipal officer to waive
| 9 | | penalties for the first year in excess of 7%. The form of the | 10 | | receipt of
redemption for filing with the county clerk shall | 11 | | be as prescribed by law.
| 12 | | In counties with less than 3,000,000 inhabitants, when | 13 | | property has been
forfeited in whole or in part for the | 14 | | non-payment of delinquent special
assessments, the person | 15 | | desiring to redeem shall apply to the municipal
collector who | 16 | | shall receive the amount due on the delinquent special
| 17 | | assessment, together with the interest, costs and penalties | 18 | | fixed by law, and
issue a certificate therefor. The recipient | 19 | | shall file the certificate of the
municipal collector that the | 20 | | special assessments and the costs, interest and
penalties | 21 | | thereon have been paid with the county clerk. The municipal
| 22 | | collector's certificate of payment shall be filed by the | 23 | | county clerk in his or
her office and the clerk shall make a | 24 | | proper entry of the redemption on the
books in his or her | 25 | | office.
| 26 | | This Section 21-370 does not apply to any forfeiture that |
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| 1 | | occurs on or after January 1, 2024. | 2 | | (Source: P.A. 87-669; 88-455.)
| 3 | | (35 ILCS 200/21-385)
| 4 | | Sec. 21-385. Extension of period of redemption. | 5 | | (a) For any tax certificates held by a county pursuant to | 6 | | Section 21-90, the redemption period for each tax certificate | 7 | | shall be extended by operation of law until the date | 8 | | established by the county as the redemption deadline in a | 9 | | petition for tax deed filed under Section 22-30. The | 10 | | redemption deadline established in the petition shall be | 11 | | identified in the notices provided under Sections 22-10 | 12 | | through 22-25 of this Code. After a redemption deadline is | 13 | | established in the petition for tax deed, the county may | 14 | | further extend the redemption deadline by filing with the | 15 | | county clerk of the county in which the property is located a | 16 | | written notice to that effect describing the property, | 17 | | identifying the certificate number, and specifying the | 18 | | extended period of redemption. Notwithstanding any expiration | 19 | | of a prior redemption period, all tax certificates forfeited | 20 | | to the county and held pursuant to Section 21-90 shall remain | 21 | | enforceable by the county or its assignee, and redemption | 22 | | shall be extended by operation of law until the date | 23 | | established by the county as the redemption deadline in a | 24 | | petition for tax deed filed under Section 22-30. | 25 | | (b) Within 60 days of the date of assignment, assignees of |
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| 1 | | forfeited certificates under Section 21-90 or Section 21-145 | 2 | | of this Code must file with the county clerk of the county in | 3 | | which the property is located a written notice describing the | 4 | | property, stating the date of the assignment, identifying the | 5 | | certificate number and specifying a deadline for redemption | 6 | | that is not later than 3 years from the date of assignment. | 7 | | Upon receiving the notice, the county clerk shall stamp the | 8 | | date of receipt upon the notice. If the notice is submitted as | 9 | | an electronic record, the county clerk shall acknowledge | 10 | | receipt of the record and shall provide confirmation in the | 11 | | same manner to the certificate holder. The confirmation from | 12 | | the county clerk shall include the date of receipt and shall | 13 | | serve as proof that the notice was filed with the county clerk. | 14 | | In no event shall a county clerk permit an assignee of | 15 | | forfeited certificates under Section 21-90 or Section 21-145 | 16 | | of this Code to extend the period of redemption beyond 3 years | 17 | | from the date of assignment. If the redemption period expires | 18 | | and no petition for tax deed has been filed under Section | 19 | | 22-30, the assigned tax certificate shall be forfeited to and | 20 | | held by the county pursuant to Section 21-90. | 21 | | (c) Except for the county as trustee pursuant to Section | 22 | | 21-90, the The
purchaser or his or her assignee of property
| 23 | | sold for nonpayment of general taxes or special assessments | 24 | | may extend
the period of redemption at any time before the | 25 | | expiration of the
original period of redemption, or thereafter | 26 | | prior to the expiration of any
extended period of redemption, |
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| 1 | | but only for a period that which will expire not later than 3
| 2 | | years from the date of sale, by filing with the county clerk of
| 3 | | the county in which the property is located a written notice to | 4 | | that
effect describing the property, stating the date of the | 5 | | sale and
specifying the extended period of redemption. Upon | 6 | | receiving the notice, the county clerk shall stamp the date of | 7 | | receipt upon the notice. If the notice is submitted as an | 8 | | electronic record, the county clerk shall acknowledge receipt | 9 | | of the record and shall provide confirmation in the same | 10 | | manner to the certificate holder. The confirmation from the | 11 | | county clerk shall include the date of receipt and shall serve | 12 | | as proof that the notice was filed with the county clerk. The | 13 | | county clerk shall not be required to extend the period of | 14 | | redemption unless the purchaser or his or her assignee obtains | 15 | | this acknowledgement of delivery. If prior to the
expiration | 16 | | of the period of redemption or extended period of redemption
a | 17 | | petition for tax deed has been filed under Section
22-30, upon | 18 | | application of the petitioner, the court shall allow the
| 19 | | purchaser or his or her assignee to extend the period of | 20 | | redemption after
expiration of the original period or any | 21 | | extended period of redemption,
provided that any extension | 22 | | allowed will expire not later than 3 years from the
date of | 23 | | sale , unless the certificate has been assigned to the county | 24 | | collector by order of the court which ordered the property | 25 | | sold, in which case the period of redemption shall be extended | 26 | | for such period as may be designated by the holder of the |
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| 1 | | certificate, such period not to exceed 36 months from the date | 2 | | of the assignment to the collector . If the period of | 3 | | redemption is extended, the purchaser or his or
her assignee | 4 | | must give the notices provided for in Section 22-10 at the
| 5 | | specified times prior to the expiration of the extended period | 6 | | of redemption by
causing a sheriff (or if he or she is | 7 | | disqualified, a coroner) of the county in
which the property, | 8 | | or any part thereof, is located to serve the notices as
| 9 | | provided in Sections 22-15 and 22-20.
The notices may also be | 10 | | served as provided in Sections 22-15 and 22-20 by a
special | 11 | | process server appointed by the court under Section 22-15 and | 12 | | as provided in Sections 22-15 and 22-20 .
| 13 | | The changes made to this Section by this amendatory Act of | 14 | | the 103rd General Assembly apply to matters concerning tax | 15 | | certificates issued on or after January 1, 2024. | 16 | | (Source: P.A. 100-890, eff. 1-1-19; 100-975, eff. 8-19-18; | 17 | | 101-81, eff. 7-12-19.)
| 18 | | (35 ILCS 200/21-400)
| 19 | | Sec. 21-400. Special assessments withdrawn or forfeited .
| 20 | | In counties with 3,000,000 or more inhabitants, the county | 21 | | clerk, upon
request of the city comptroller or other municipal | 22 | | officer authorized by the
city council or board of trustees of | 23 | | any city, village or incorporated town to
make such request, | 24 | | shall issue to the city, village or incorporated town, a
| 25 | | certificate of withdrawal or forfeiture countersigned by the |
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| 1 | | county collector
for each property withdrawn or forfeited for | 2 | | non-payment of any special
assessment. The certificate of | 3 | | withdrawal or forfeiture shall describe the
property withdrawn | 4 | | or forfeited , the date of the withdrawal or forfeiture, and
| 5 | | the amount of the special assessment, interest and costs.
| 6 | | (Source: P.A. 76-2254; 88-455.)
| 7 | | (35 ILCS 200/21-405)
| 8 | | Sec. 21-405. Special assessments withdrawn or forfeited. | 9 | | When property has been forfeited for delinquent general | 10 | | taxes or
special assessments, a person desiring to purchase | 11 | | the property shall make
application to the county clerk. The | 12 | | application shall be accompanied by a
fee of $10 in counties | 13 | | with 3,000,000 or more inhabitants and $5 in counties
with | 14 | | less than 3,000,000 inhabitants for each item on which | 15 | | application is
made. The county clerk shall promptly send | 16 | | notice by registered or certified
mail, return receipt | 17 | | requested, to the party in whose name the general taxes
were | 18 | | last assessed or paid. The notice shall adequately describe | 19 | | the property,
shall state the name and address of the party in | 20 | | whose name the general taxes
were last assessed or paid, shall | 21 | | recite that application has been made to
purchase the property | 22 | | for forfeited taxes or special assessments
and that the | 23 | | property will be sold unless redemption is made within 30
days | 24 | | of the mailing of notice. For 30 days after the mailing, the
| 25 | | property may be redeemed under Section 21-370.
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| 1 | | If redemption is not made, the county clerk shall receive
| 2 | | from the purchaser the amount due on forfeited special | 3 | | assessments,
together with the interest, costs and penalties | 4 | | thereon fixed by law, and
shall issue an order to the county | 5 | | collector directing him or her to receive
from the purchaser | 6 | | the amount of the forfeited general taxes, together with the
| 7 | | costs, interest, fees and forfeiture interest provided in
| 8 | | Section 21-370. In the order, the county clerk shall recite | 9 | | the amounts
received by him or her on account of forfeited | 10 | | special assessments and shall
direct the county collector to | 11 | | issue a receipt in the form of a certificate of
purchase. Upon | 12 | | presentation of the order of the county clerk, the county
| 13 | | collector shall receive the amount due on account of forfeited | 14 | | general taxes,
and shall issue a receipt therefor in the form | 15 | | of a certificate of purchase.
| 16 | | The certificate of purchase shall set forth a description | 17 | | of the property,
and the amount paid by the purchaser on | 18 | | account of general taxes and special
assessments, and shall be | 19 | | countersigned by the county clerk. When so
countersigned, the | 20 | | certificate of purchase shall be evidence of the sale of the
| 21 | | property and of the receipt by the county collector of the | 22 | | amounts ordered to
be received by him or her by the county | 23 | | clerk on account of general taxes, and
evidence of receipt by | 24 | | the county clerk of the amount received by him or her on
| 25 | | account of forfeited special assessments. A certificate of | 26 | | purchase shall not
be valid until it is countersigned by the |
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| 1 | | county clerk. Upon countersigning
the certificate, the county | 2 | | clerk shall make a proper entry of the sale of the
property on | 3 | | the appropriate books, and charge the amount of the sale money | 4 | | of
forfeited general taxes to the collector.
| 5 | | Property purchased under this Section shall be subject to | 6 | | redemption,
notice, etc., the same as if sold under Section | 7 | | 21-110 through 21-120. Any
special assessment which has been | 8 | | withdrawn from collection by the municipality
levying it shall | 9 | | not be subject to sale, but the purchaser, prior to the entry
| 10 | | of any order for the issuance of a tax deed based on a sale | 11 | | under this Section,
shall pay to the officer entitled to | 12 | | receive the amount due on all the
withdrawn special | 13 | | assessments. The purchaser may file his or her receipts with
| 14 | | the county clerk and have them posted on the tax judgment, | 15 | | sale, redemption and
forfeiture record at the same rate of | 16 | | penalty and in the same manner as in the
case of payment of | 17 | | taxes and special assessments accruing after the sale, as
| 18 | | provided in Section 21-355.
| 19 | | This Section does not apply to any application or | 20 | | forfeiture that occurs on or after January 1, 2024. | 21 | | (Source: P.A. 87-669; 88-455.)
| 22 | | (35 ILCS 200/21-430)
| 23 | | Sec. 21-430. Partial settlement. In the event an owner or | 24 | | party interested
requests to make settlement on a part of the | 25 | | property sold to a municipality,
withdrawn from collection or |
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| 1 | | forfeited to the county State for the non-payment of
special | 2 | | assessments, the municipal officer is hereby authorized to | 3 | | accept the
pro rata amount of any or all installments of the | 4 | | special assessment. That
amount shall be computed by the board | 5 | | of local improvements, or other board or
officer levying the | 6 | | special assessment, together with interest, costs and
| 7 | | penalties as provided by law.
| 8 | | A petition containing the computation shall then be | 9 | | presented by the
municipality to the court wherein the | 10 | | original assessment was confirmed.
The petition shall bear the | 11 | | same number and title as the original
proceeding. At least 10 | 12 | | days before the date set for the
hearing of the petition, | 13 | | notices shall be sent by mail, postpaid, to each
of the persons | 14 | | who last paid the general taxes on the property
originally | 15 | | assessed. The notices shall contain the description of the
| 16 | | property as originally assessed, as it is to be divided, and | 17 | | the division
of the original assessment, or installments | 18 | | thereof, together with
interest, costs and penalties, showing | 19 | | the amount to be charged against
each part of the property of | 20 | | land so divided, the date when the
petition is to be heard, and | 21 | | the date when objections thereto may be filed.
| 22 | | An affidavit by one of the members of the board of local | 23 | | improvements, or
other board or officer computing the | 24 | | division, attesting to the mailing is
prima facie evidence of | 25 | | a compliance with this Section. The court shall proceed
to | 26 | | determine a fair and equitable division of the assessment, or |
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| 1 | | any
installment thereof, together with all interest, penalties | 2 | | and costs. The
court shall order the cancellation of the | 3 | | certificate of sale, withdrawal or
forfeiture on any part of | 4 | | the property if settlement is made within 10 days
from the date | 5 | | of the court's order.
| 6 | | The county clerk may note on the certificate the partial | 7 | | cancellation and
shall issue a certificate of cancellation on | 8 | | that part of the property and
return the certificate to the | 9 | | municipality. Where a certificate of forfeiture
or withdrawal | 10 | | has not been issued, the county clerk may accept the Receipt of
| 11 | | Deposit for Redemption, issued by the municipal officer, as | 12 | | provided by law,
and the clerk shall issue a certificate of | 13 | | cancellation on that part of the
property. He or she shall make | 14 | | proper entry on his or her records showing the
part of the | 15 | | property on which settlement has been made and the amount due | 16 | | on
the balance.
| 17 | | (Source: P.A. 83-358; 88-455.)
| 18 | | (35 ILCS 200/22-5)
| 19 | | Sec. 22-5. Notice of sale and redemption rights. In order | 20 | | to be
entitled to a tax deed, within 4 months and 15 days after | 21 | | any
sale held under this Code, the purchaser
or his or her | 22 | | assignee , and the county for all forfeited certificates from | 23 | | the annual sale, shall deliver to the county clerk a notice
to | 24 | | be given to the party in whose name the taxes are last assessed | 25 | | as
shown by the most recent tax collector's warrant books, in |
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| 1 | | at least 10
point type in the following form completely filled | 2 | | in:
| 3 | | TAKE NOTICE
| 4 | | County of ...............................................
| 5 | | Date Premises Sold or Forfeited ..........................
| 6 | | Certificate No. .........................................
| 7 | | Sold for General Taxes of (year) ........................
| 8 | | Sold for Special Assessment of (Municipality)
| 9 | | and special assessment number ...........................
| 10 | | Warrant No. ............... Inst. No. .................
| 11 | | THIS PROPERTY HAS BEEN SOLD FOR
| 12 | | DELINQUENT TAXES
| 13 | | Property Address (as identified on the most recent tax bill, | 14 | | if available) Property located at .
| 15 | | Legal Description or Property Index No. .....................
| 16 | | .............................................................
| 17 | | .............................................................
| 18 | | This notice is to advise you that the above property has | 19 | | been
sold for delinquent taxes and that the period of | 20 | | redemption from
the sale will expire on .....................
| 21 | | This notice is also to advise you that a petition may will | 22 | | be filed for a
tax deed which will transfer title and the right | 23 | | to possession of the above-referenced this
property | 24 | | ("Property") if redemption is not made on or before the | 25 | | redemption deadline. .............................................................
| 26 | | To determine the redemption deadline and the total amount |
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| 1 | | you must pay to redeem the sold taxes, you must immediately | 2 | | contact the County Clerk at the address, phone number, or | 3 | | email address below. Check with the County Clerk for the exact | 4 | | amount you owe before redeeming. Payment must be made by | 5 | | certified check, cashier's check, money order, or in cash to | 6 | | the County Clerk. | 7 | | At the date of this notice the total amount which you must | 8 | | pay in order
to redeem the above property is ................
| 9 | | YOU ARE URGED TO REDEEM IMMEDIATELY TO
| 10 | | PREVENT LOSS OF PROPERTY
| 11 | | Property sold under the Property Tax Code may be redeemed | 12 | | by any owner or person holding an interest in the Property at | 13 | | any time before the following deadlines (based on property | 14 | | classification as of the Date of Sale): | 15 | | You must redeem your taxes within one year of the Date of | 16 | | Sale for the following classifications: | 17 | | (1) vacant non-farm property; | 18 | | (2) property containing an improvement consisting of a | 19 | | structure or structures with 7 or more residential units; | 20 | | and | 21 | | (3) commercial or industrial property. | 22 | | You must redeem your taxes within 2 1/2 years of the Date | 23 | | of Sale for the following classifications: | 24 | | (1) all residential property with less than 6 units; | 25 | | and | 26 | | (2) all other property not covered by the 1-year |
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| 1 | | redemption period outlined above. | 2 | | Redemption deadlines may have been extended by the | 3 | | certificate holder or pursuant to Illinois law. To confirm the | 4 | | redemption deadline, you must contact the County Clerk at the | 5 | | address, telephone number, or email address below. Redemption | 6 | | can be made at any time on or before .... by applying to
the | 7 | | County Clerk of .... County, Illinois at the Office of the | 8 | | County Clerk in
...., Illinois. The address, telephone number, | 9 | | and email address for the County Clerk is as follows:
| 10 | | The above amount is subject to increase at 6 month | 11 | | intervals from the
date of sale. Check with the county clerk as | 12 | | to the exact amount you owe
before redeeming. Payment must be | 13 | | made by certified check, cashier's check,
money order, or in | 14 | | cash.
| 15 | | For further information contact the County Clerk
| 16 | | ADDRESS:............................
| 17 | | TELEPHONE AND/OR EMAIL ADDRESS :..........................
| 18 | | For further information about the redemption deadline, | 19 | | redemption amount, or payment process, please contact the | 20 | | County Clerk. | 21 | | ...............................
| 22 | | Purchaser or Assignee
| 23 | | Dated (insert date).
| 24 | | Within 10 days after receipt of said notice, the county |
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| 1 | | clerk shall mail
to the addresses supplied by the purchaser or | 2 | | assignee, by registered or
certified mail, copies of said | 3 | | notice to the party in whose name the taxes
are last assessed | 4 | | as shown by the most recent tax collector's warrant books.
| 5 | | With the exception of a county or taxing district acquiring | 6 | | certificates pursuant to Section 21-90 and 21-260, all | 7 | | purchasers or assignees shall pay to the clerk postage plus | 8 | | the sum of $10.
The clerk shall write or stamp the date of | 9 | | receiving the notices upon the
copies of the notices, and | 10 | | retain one copy.
| 11 | | With the exception of forfeited tax liens or certificates | 12 | | held by the county pursuant to Section 21-90, all redemption | 13 | | periods shall begin on the date of sale. For forfeited tax | 14 | | liens or certificates held by the county pursuant to Section | 15 | | 21-90, the county may cure any defect in a notice, or failure | 16 | | to send a notice as required by this Section, by delivering to | 17 | | the county clerk a notice to be given to the party in whose | 18 | | name the taxes are last assessed as shown by the most recent | 19 | | tax collector's warrant books. The redemption period begins on | 20 | | the date the county delivered the corrected notice to the | 21 | | clerk, if such extension is otherwise permitted by law. | 22 | | The changes to this Section made by this amendatory Act of | 23 | | the 97th General Assembly apply only to tax sales that occur on | 24 | | or after the effective date of this amendatory Act of the 97th | 25 | | General Assembly. | 26 | | The changes made to this Section by this amendatory Act of |
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| 1 | | the 103rd General Assembly apply to matters concerning tax | 2 | | certificates issued on or after the effective date of this | 3 | | amendatory Act of the 103rd General Assembly. | 4 | | (Source: P.A. 102-815, eff. 5-13-22.)
| 5 | | (35 ILCS 200/22-10)
| 6 | | Sec. 22-10. Notice of expiration of period of redemption. | 7 | | A purchaser or assignee shall not be entitled to a tax deed to | 8 | | the
property sold unless, not less than 3 months nor more than | 9 | | 6 months prior to
the expiration of the period of redemption, | 10 | | he or she gives notice of the
sale and the date of expiration | 11 | | of the period of redemption to the
owners, occupants, and | 12 | | parties interested in the property, including any
mortgagee of | 13 | | record, as provided below. For counties or taxing districts | 14 | | holding certificates pursuant to Section 21-90, the date of | 15 | | expiration of the period of redemption shall be designated by | 16 | | the county or taxing district in its petition for tax deed and | 17 | | identified in the notice below, which shall be filed with the | 18 | | county clerk. the
| 19 | | The Notice to be given to the parties shall be in at least | 20 | | 10-point 10 point
type in the following form completely filled | 21 | | in:
| 22 | | TAX DEED NO. .................... FILED ....................
| 23 | | TAKE NOTICE
| 24 | | County of ...............................................
| 25 | | Date Premises Sold or Forfeited ..........................
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| 1 | | Certificate No. ........................................
| 2 | | Sold or Forfeited for General Taxes of (year) ...........
| 3 | | Sold for Special Assessment of (Municipality)
| 4 | | and special assessment number ...........................
| 5 | | Warrant No. ................ Inst. No. .................
| 6 | | THIS PROPERTY HAS BEEN SOLD FOR
| 7 | | DELINQUENT TAXES
| 8 | | Property Address (as identified on the most recent tax bill, | 9 | | if available) Property located at .
| 10 | | Legal Description or Property Index No. .....................
| 11 | | .............................................................
| 12 | | .............................................................
| 13 | | This notice is to advise you that the above property has
| 14 | | been sold for delinquent taxes and that the period of
| 15 | | redemption from the sale will expire on .....................
| 16 | | .............................................................
| 17 | | The amount to redeem is subject to increase at 6 month | 18 | | intervals from
the date of sale and may be further increased if | 19 | | the purchaser at the tax
sale or his or her assignee pays any | 20 | | subsequently accruing taxes or special
assessments to redeem | 21 | | the property from subsequent forfeitures or tax sales.
Check | 22 | | with the county clerk as to the exact amount you owe before | 23 | | redeeming.
| 24 | | This notice is also to advise you that a petition has been | 25 | | filed for
a tax deed which will transfer title and the right to | 26 | | possession of this
property if redemption is not made on or |
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| 1 | | before ......................................................
| 2 | | This matter is set for hearing in the Circuit Court of this | 3 | | county in
...., Illinois on .....
| 4 | | You may be present at this hearing but your right to redeem | 5 | | will
already have expired at that time.
| 6 | | YOU ARE URGED TO REDEEM IMMEDIATELY
| 7 | | TO PREVENT LOSS OF PROPERTY
| 8 | | Redemption can be made at any time on or before .... by | 9 | | applying to
the County Clerk of ...., County, Illinois at the | 10 | | Office of the County Clerk in
...., Illinois.
| 11 | | For further information contact the County Clerk
| 12 | | ADDRESS:....................
| 13 | | TELEPHONE AND/OR EMAIL ADDRESS :..................
| 14 | | ..........................
| 15 | | Purchaser or Assignee.
| 16 | | Dated (insert date).
| 17 | | In counties with 3,000,000 or more inhabitants, the notice | 18 | | shall also state
the address, room number , and time at which | 19 | | the matter is set for hearing.
| 20 | | The changes to this Section made by Public Act 97-557 | 21 | | apply only to matters in which a petition for tax deed is filed | 22 | | on or after July 1, 2012 (the effective date of Public Act | 23 | | 97-557).
| 24 | | The changes to this Section made by Public Act 102-1003 |
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| 1 | | this amendatory Act of the 102nd General Assembly apply to | 2 | | matters in which a petition for tax deed is filed on or after | 3 | | May 27, 2022 ( the effective date of Public Act 102-1003) this | 4 | | amendatory Act of the 102nd General Assembly . Failure of any | 5 | | party or any public official to comply with the changes made to | 6 | | this Section by Public Act 102-528 does not invalidate any tax | 7 | | deed issued prior to May 27, 2022 ( the effective date of Public | 8 | | Act 102-1003) this amendatory Act of the 102nd General | 9 | | Assembly . | 10 | | The changes made to this Section by this amendatory Act of | 11 | | the 103rd General Assembly apply to matters concerning tax | 12 | | certificates issued on or after the effective date of this | 13 | | amendatory Act of the 103rd General Assembly. | 14 | | (Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22; | 15 | | 102-1003, eff. 5-27-22; revised 9-1-22.)
| 16 | | (35 ILCS 200/22-15)
| 17 | | Sec. 22-15. Service of notice. The purchaser or his or her | 18 | | assignee shall
give the notice required by Section 22-10 by | 19 | | causing it to be published in a
newspaper as set forth in | 20 | | Section 22-20. In addition, the notice shall be
served upon | 21 | | owners who reside on any part of the subject property by | 22 | | leaving a copy of the notice with those owners personally. The | 23 | | notice must be served by a sheriff (or if he or she is | 24 | | disqualified, by a coroner) of the
county in which the | 25 | | property, or any part thereof, is located or, except in Cook |
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| 1 | | County, by a person who is licensed or registered as a private | 2 | | detective under the Private Detective, Private Alarm, Private | 3 | | Security, Fingerprint Vendor, and Locksmith Act of 2004 upon | 4 | | owners who
reside on any part of the property sold by leaving a | 5 | | copy of the notice with
those owners personally .
| 6 | | In counties of 3,000,000 or more inhabitants, if the | 7 | | notice required by Section 22-10 is to be served by the | 8 | | sheriff, no sale in error may be declared pursuant to Section | 9 | | 22-50 or subparagraph (5) of subsection (a) of Section 21-310 | 10 | | based upon the sheriff's failure to serve the notice in | 11 | | accordance with this Section unless the notice and service | 12 | | list for the first service attempt is delivered by the | 13 | | purchaser or assignee to the sheriff at least 5 months prior to | 14 | | the expiration of the period of redemption. Purchasers or | 15 | | assignees may request that the sheriff make additional service | 16 | | attempts to the same entities and locations, and the sheriff | 17 | | may make those additional attempts within the noticing period | 18 | | established in Section 22-10, but the sheriff's failure to | 19 | | make such additional service attempts is not grounds for a | 20 | | sale in error under Section 22-50 or subparagraph (5) of | 21 | | subsection (a) of Section 21-310. | 22 | | In counties of 3,000,000 or more inhabitants, if the | 23 | | purchaser or assignee requests that the sheriff make an | 24 | | additional service attempt upon an entity or to a location | 25 | | that was not included on the service list for the first | 26 | | attempt, then the purchaser or assignee must deliver the |
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| 1 | | notice and service list for the additional service attempt to | 2 | | the sheriff at least 4 months before the expiration of the | 3 | | period of redemption. If the purchaser or assignee delivers | 4 | | the notice and service list for an additional service attempt | 5 | | upon an entity or to a location that was not included on the | 6 | | service list for the first attempt to the sheriff at least 4 | 7 | | months before the expiration of the period of redemption, then | 8 | | the sheriff's failure to serve the notice in accordance with | 9 | | this Section may be grounds for a sale in error under Section | 10 | | 22-50 but not under subparagraph (5) of subsection (a) of | 11 | | Section 21-310. If the purchaser or assignee fails to deliver | 12 | | the notice and service list for an additional service attempt | 13 | | upon an entity or to a location that was not included on the | 14 | | first service list to the sheriff at least 4 months prior to | 15 | | the expiration of the period of redemption, then the sheriff's | 16 | | failure to serve that additional notice in accordance with | 17 | | this Section is not grounds for a sale in error under either | 18 | | Section 22-50 or subparagraph (5) of subsection (a) of Section | 19 | | 21-310. | 20 | | In counties of 3,000,000 or more inhabitants where a | 21 | | taxing district is a
petitioner for tax deed pursuant to | 22 | | Section 21-90, in lieu of service by the
sheriff or coroner the | 23 | | notice may be served by a special process server
appointed by | 24 | | the circuit court as provided in this Section. The taxing
| 25 | | district may move prior to filing one or more petitions for tax | 26 | | deed for
appointment of such a special process server. The |
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| 1 | | court, upon being satisfied
that the person named in the | 2 | | motion is at least 18 years of age and is capable
of serving | 3 | | notice as required under this Code, shall enter an order | 4 | | appointing
such person as a special process server for a | 5 | | period of one year. The
appointment may be renewed for | 6 | | successive periods of one year each by motion
and order, and a | 7 | | copy of the original and any subsequent order shall be filed
in | 8 | | each tax deed case in which a notice is served by the appointed | 9 | | person.
Delivery of the notice to and service of the notice by | 10 | | the special process
server shall have the same force and | 11 | | effect as its delivery to and service by
the sheriff or | 12 | | coroner.
| 13 | | The same form of notice shall also be served, in the manner | 14 | | set forth under Sections 2-203,
2-204, 2-205, 2-205.1, and | 15 | | 2-211 of the Code of Civil
Procedure, upon all other owners and
| 16 | | parties interested in the property, if upon diligent inquiry | 17 | | they can be found
in the county, and upon the occupants of the | 18 | | property.
| 19 | | If the property sold has more than 4 dwellings or other | 20 | | rental units, and
has a managing agent or party who collects | 21 | | rents, that person
shall be deemed the occupant and shall be | 22 | | served with notice instead of
the occupants of the individual | 23 | | units. If the property has no
dwellings or rental units, but | 24 | | economic or recreational activities are
carried on therein, | 25 | | the person directing such activities shall be deemed
the | 26 | | occupant. Holders of rights of entry and possibilities of |
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| 1 | | reverter
shall not be deemed parties interested in the | 2 | | property.
| 3 | | When a party interested in the property is a trustee, | 4 | | notice served upon the
trustee shall be deemed to have been | 5 | | served upon any beneficiary or note
holder thereunder unless | 6 | | the holder of the note is disclosed of record.
| 7 | | When a judgment is a lien upon the property sold, the | 8 | | holder
of the lien shall be served with notice if the name of | 9 | | the judgment debtor as
shown in the transcript, certified copy | 10 | | or memorandum of judgment
filed of record is identical, as to | 11 | | given name and surname, with the
name of the party interested | 12 | | as it appears of record.
| 13 | | If any owner or party interested, upon diligent inquiry | 14 | | and effort,
cannot be found or served with notice in the county | 15 | | as provided in this
Section, and the person in actual | 16 | | occupancy and possession is tenant to, or in
possession under | 17 | | the owners or the parties interested in the property, then
| 18 | | service of notice upon the tenant, occupant or person in | 19 | | possession
shall be deemed service upon the owners or parties | 20 | | interested.
| 21 | | If any owner or party interested, upon diligent inquiry | 22 | | and effort
cannot be found or served with notice in the county, | 23 | | then the person making the
service shall cause a copy of the | 24 | | notice to be sent by
registered or certified mail, return
| 25 | | receipt requested, to that party at his or her residence, if | 26 | | ascertainable.
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| 1 | | The changes to this Section made by Public Act 95-477
| 2 | | apply only to matters in which a petition for tax deed is filed | 3 | | on or after June 1, 2008 (the effective date of Public Act | 4 | | 95-477).
| 5 | | (Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08; | 6 | | 95-876, eff. 8-21-08.)
| 7 | | (35 ILCS 200/22-25)
| 8 | | Sec. 22-25. Mailed notice. In addition to the notice | 9 | | required to be served
not less than one month nor more than 6
| 10 | | months prior to the expiration of the
period of redemption, | 11 | | the purchaser or his or her assignee shall prepare
and deliver | 12 | | to the clerk of the Circuit Court of the county in which the
| 13 | | property is located, not more than 6 months and not less than 3 | 14 | | months 111 days prior to the expiration of the period of | 15 | | redemption, the notice provided for in this Section, together | 16 | | with the
statutory costs for mailing the notice by certified | 17 | | mail, return receipt
requested. The form of notice to be | 18 | | mailed by the clerk shall be
identical in form to that provided | 19 | | by Section 22-10 for service upon owners
residing upon the | 20 | | property sold, except that it shall bear the signature of the
| 21 | | clerk instead of the name of the purchaser or assignee and | 22 | | shall designate the parties to whom it is to
be mailed. The | 23 | | clerk may furnish the form. The clerk
shall mail the notices | 24 | | delivered to him or her by certified mail,
return receipt | 25 | | requested, not less than 3 months prior to the expiration of |
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| 1 | | the period of redemption. The certificate of the clerk that he | 2 | | or she has
mailed the notices, together with the return | 3 | | receipts, shall be filed
in and made a part of the court | 4 | | record. The notices shall be
mailed to the owners of the | 5 | | property at their last known addresses, and
to those persons | 6 | | who are entitled to service of notice as occupants.
| 7 | | The changes to this Section made by Public Act 97-557 this | 8 | | amendatory Act of the 97th General Assembly shall be construed | 9 | | as being declaratory of existing law and not as a new | 10 | | enactment. | 11 | | The changes to this Section made by Public Act 102-1003 | 12 | | this amendatory Act of the 102nd General Assembly apply to | 13 | | matters in which a petition for tax deed is filed on or after | 14 | | May 27, 2022 ( the effective date of Public Act 102-1003) this | 15 | | amendatory Act of the 102nd General Assembly . Failure of any | 16 | | party or any public official to comply with the changes made to | 17 | | this Section by Public Act 102-528 does not invalidate any tax | 18 | | deed issued prior to May 27, 2022 ( the effective date of Public | 19 | | Act 102-1003) this amendatory Act of the 102nd General | 20 | | Assembly . | 21 | | (Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22; | 22 | | 102-1003, eff. 5-27-22; revised 8-12-22.)
| 23 | | (35 ILCS 200/22-30)
| 24 | | Sec. 22-30. Petition for deed. At any time within 6
months | 25 | | but not less
than 3 months prior to the expiration of the |
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| 1 | | redemption period for property
sold pursuant to judgment and | 2 | | order of sale under Sections 21-110 through
21-120 or 21-260 | 3 | | or otherwise acquired by the county pursuant to Section 21-90 , | 4 | | the purchaser , or the agent pursuant to Section 21-90, or his | 5 | | or her assignee may file a petition in
the circuit court in the | 6 | | same proceeding in which the judgment and order of
sale were | 7 | | entered, asking that the court direct the county clerk to | 8 | | issue a tax
deed if the property is not redeemed from the sale. | 9 | | The petition shall be
accompanied by the statutory filing fee.
| 10 | | Notice of filing the petition and a date for redemption, | 11 | | after which the date on which the petitioner intends to
apply | 12 | | for an order to issue a tax on the petition that a deed if the | 13 | | taxes are not be issued if the property is not
redeemed , shall | 14 | | be given to occupants, owners and persons interested in the
| 15 | | property as part of the notice provided in Sections 22-10 | 16 | | through 22-25, except
that only one publication is required. | 17 | | The county clerk shall be notified of
the filing of the | 18 | | petition and any person owning or interested in the property
| 19 | | may, if he or she desires, appear in the proceeding.
| 20 | | The changes to this Section made by this amendatory Act of | 21 | | the 95th General Assembly apply only to matters in which a | 22 | | petition for tax deed is filed on or after the effective date | 23 | | of this amendatory Act of the 95th General Assembly.
| 24 | | (Source: P.A. 95-477, eff. 6-1-08 .)
| 25 | | (35 ILCS 200/22-35)
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| 1 | | Sec. 22-35. Reimbursement of a county or municipality | 2 | | before issuance of tax deed.
Except in any proceeding in which | 3 | | the tax purchaser is a county acting as a
trustee for
taxing | 4 | | districts as provided in Section 21-90,
an order for the | 5 | | issuance of a tax deed under this Code shall not be entered
| 6 | | affecting the title to or interest in any property in which a | 7 | | county, city, village or
incorporated town has an interest | 8 | | under the police and welfare power by
advancements made from | 9 | | public funds, until the purchaser or assignee makes
| 10 | | reimbursement to the county, city, village or incorporated | 11 | | town of the money so
advanced or the county, city, village, or | 12 | | town waives its lien on the property for
the money so advanced. | 13 | | In However, in lieu of reimbursing the county, city, village, | 14 | | or town for any advancement of money that have not been waived | 15 | | reimbursement or waiver , the
purchaser or
his or her
assignee | 16 | | may make application for and the court shall order that the tax
| 17 | | purchase be set aside as a sale in error. However, a A sale in | 18 | | error may not be granted under this Section if : | 19 | | (1) the lien has been released, satisfied, discharged, | 20 | | or waived ; or | 21 | | (2) the following conditions apply: | 22 | | (A) the county, city, village, or town does not | 23 | | agree to release, discharge, or waive the lien; | 24 | | (B) the aggregate total of all such liens recorded | 25 | | against the property by the county, city, village, or | 26 | | town is less than $5,000; and |
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| 1 | | (C) the lien or liens secure money advanced by the | 2 | | county, city, village, or town to abate conditions on | 3 | | the property that are in violation of Section 11-20-7, | 4 | | Section 11-20-12, or Section 11-20-13 of the Illinois | 5 | | Municipal Code or any other applicable codes or | 6 | | ordinances adopted by a county, city, village or town | 7 | | pursuant to its emergency authority to abate neglected | 8 | | weeds, grass, trees, bushes, garbage, debris, or | 9 | | graffiti from property . | 10 | | A filing or appearance fee shall not
be required of a | 11 | | county, city, village or incorporated town seeking to enforce | 12 | | its
claim under this Section in a tax deed proceeding.
| 13 | | (Source: P.A. 101-379, eff. 1-1-20 .)
| 14 | | (35 ILCS 200/22-40)
| 15 | | Sec. 22-40. Issuance of deed; possession.
| 16 | | (a) To obtain an order for issuance of tax deed, the | 17 | | petitioner must provide sufficient evidence that: If the | 18 | | (1) the redemption period has expired expires
and the | 19 | | property has not been redeemed ; and | 20 | | (2) all taxes and special assessments
which became due | 21 | | and payable subsequent to the sale have been paid , unless | 22 | | the county or its agent, as trustee pursuant to Section | 23 | | 21-90, is the petitioner; and | 24 | | (3) all
forfeitures and sales which occur subsequent | 25 | | to the sale are paid or redeemed, unless the county or its |
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| 1 | | agent, as trustee pursuant to Section 21-90, is the | 2 | | petitioner; have been redeemed and
| 3 | | (4) the notices required by law have been given , and | 4 | | all advancements of public
funds under the police power | 5 | | made by a county, city, village or town under Section
| 6 | | 22-35 have been paid ; and | 7 | | (5) the petitioner has complied with all the | 8 | | provisions of
law entitling him or her to a deed . | 9 | | Upon receipt of sufficient evidence of the requirements | 10 | | under this subsection (a), the court shall find that the | 11 | | petitioner complied with those requirements and shall enter an | 12 | | order directing the county clerk, on the production of the tax | 13 | | certificate and a certified copy of the order, to issue to the | 14 | | purchaser or its assignee a tax deed. , the court shall so find | 15 | | and shall enter an
order directing the county clerk on the | 16 | | production of the certificate of
purchase and a certified copy | 17 | | of the order, to issue to the purchaser or his or
her assignee | 18 | | a tax deed. The court shall insist on strict compliance with
| 19 | | Section 22-10 through 22-25. Prior to the entry of an order | 20 | | directing the
issuance of a tax deed, the petitioner shall | 21 | | furnish the court with a report of
proceedings of the evidence | 22 | | received on the application for tax deed and the
report of | 23 | | proceedings shall be filed and made a part of the court record.
| 24 | | (b) Except as provided in subsection (e), if If taxes for | 25 | | years prior to the year or years sold are or become
delinquent | 26 | | subsequent to the date of sale, the court shall find
that the |
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| 1 | | lien of those delinquent taxes has been or will be merged into | 2 | | the tax
deed grantee's title if the court determines that
the | 3 | | tax deed grantee or any prior holder of the certificate of | 4 | | purchase, or
any
person or entity under common ownership or | 5 | | control with any such grantee or
prior holder of the | 6 | | certificate of purchase, was at no time the holder of any
| 7 | | certificate of purchase for the years sought to be merged.
If | 8 | | delinquent taxes are merged into the tax deed pursuant to this | 9 | | subsection,
the court shall enter an order declaring which | 10 | | specific taxes have been or
will
be merged into the tax deed | 11 | | title and directing the county treasurer and county
clerk to | 12 | | reflect that declaration in the warrant and judgment records;
| 13 | | provided,
that no such order shall be effective until a tax | 14 | | deed has been issued and
timely recorded. Nothing contained in | 15 | | this Section shall relieve any owner
liable for delinquent | 16 | | property taxes under this Code from the payment of the
taxes | 17 | | that have been merged into the title upon issuance of the tax | 18 | | deed.
| 19 | | (c) The county clerk is entitled to a fee of $10 in | 20 | | counties of
3,000,000 or more
inhabitants and $5 in counties | 21 | | with less than 3,000,000 inhabitants for the
issuance of the | 22 | | tax deed , with the exception of deeds issued to the county | 23 | | pursuant to its authority under Section 21-90 . The clerk may | 24 | | not include in a tax deed more than
one property as listed, | 25 | | assessed and sold in one description, except in cases
where | 26 | | several properties are owned by one person.
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| 1 | | Upon application the court shall, enter an order to place | 2 | | the tax deed
grantee or the grantee's successor in interest in | 3 | | possession of the property and may enter orders and grant | 4 | | relief as
may be necessary or desirable to maintain the | 5 | | grantee or the grantee's successor in interest in possession.
| 6 | | (d) The court shall retain jurisdiction to enter orders | 7 | | pursuant to
subsections (b) and (c) of this Section. This | 8 | | amendatory Act of the 92nd
General Assembly and this | 9 | | amendatory Act of the 95th General Assembly shall be construed | 10 | | as being declarative of existing law
and not as a new | 11 | | enactment.
| 12 | | (e) Prior to the issuance of any tax deed under this | 13 | | Section, the petitioner must redeem all taxes and special | 14 | | assessments on the property that are subject to a pending tax | 15 | | petition filed by a county or its assignee pursuant to Section | 16 | | 21-90. | 17 | | (f) If, for any reason, a purchaser fails to obtain an | 18 | | order for tax deed within the required time period and no sale | 19 | | in error was granted or redemption paid, then the certificate | 20 | | shall be forfeited to the county, as trustee, pursuant to | 21 | | Section 21-90. | 22 | | (Source: P.A. 98-1162, eff. 6-1-15 .)
| 23 | | (35 ILCS 200/22-60)
| 24 | | Sec. 22-60. Contents of deed; recording. Every tax deed | 25 | | shall contain the
full names and the true post office address |
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| 1 | | and residence of grantee. A county receiving a tax deed | 2 | | pursuant to Section 21-90 may designate a specific county | 3 | | agency to be named as the deed grantee. It shall
not be of any | 4 | | force or effect , and the recipient shall not take title to the | 5 | | property, until after the deed it has been recorded in the | 6 | | office of
the recorder.
| 7 | | (Source: P.A. 83-358; 88-455.)
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