Illinois Compiled Statutes 35 ILCS 200 Property Tax Code. Section 21-215

    (35 ILCS 200/21-215)

    Sec. 21-215. Penalty bids. The person at the sale offering to pay the amount due on each property for the least penalty percentage shall be the purchaser of that property. No bid shall be accepted for a penalty exceeding 18% of the amount of the tax or special assessment on property.

(Source: P.A. 86-1431; 86-1480; 88-455.)

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Last modified: February 18, 2015