Illinois Compiled Statutes 35 ILCS 200 Property Tax Code. Section 21-290

    (35 ILCS 200/21-290)

    Sec. 21-290. Offense of scavenger sale fraud. A person commits the offense of tax sale fraud who knowingly:

        (a) enters a bid or authorizes or procures the entry

    of a bid on any property offered for sale under Section 21-260, when the person in whose behalf the bid is made or authorized or procured has an ownership interest or nonownership interest in the property, or where that person had such an interest on January 1 of any year for which delinquent taxes were included within the judgment for sale under Section 21-260;

        (b) acquires, or attempts to acquire, ownership of

    any certificate of purchase for property sold under Section 21-260, when the person in whose behalf such certificate of purchase is or would be acquired has an ownership interest or nonownership interest in the property, or where that person had that interest on January 1 of any year for which delinquent taxes were included within the judgment for sale under Section 21-260;

        (c) conveys or assigns any certificate of purchase

    for property sold under Section 21-260 to any person who has an ownership interest or nonownership interest in the property, or who had that interest on January 1 of any year for which delinquent taxes were included within the judgment for sale under Section 21-260;

        (d) makes a false statement in any application for

    certificate of purchase or registration form submitted under Sections 21-270 and 21-275; or

        (e) forfeits 2 or more bids at any one sale under

    Section 21-260 by failing to pay the minimum cash bid timely or by failing to pay the balance of the bid timely as required by Section 21-260.

    Tax sale fraud is a Class A misdemeanor. A subsequent conviction for tax sale fraud as defined in subsections (a) through (d) of this Section is a Class 4 felony.

(Source: P.A. 86-949; 88-455.)

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Last modified: February 18, 2015