Illinois Compiled Statutes 35 Revenue: Article 7 - Tax Collection

Article 19. Tax Collection Officials

• Illinois Property Tax Code. - 35 ILCS 200, Section 19-5
  Township collector's bond and oath. Each township collector, before entering upon the duties of office, shall execute a bond, with surety or sureties to...
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-10
  Filing of bond. The township supervisor shall, within six business days after approval of the township collector's bond, file the bond, with the approval...
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-15
  Township collector's warrant. The county clerk, upon request by any collector, shall attach a warrant, under his or her signature and the seal of...
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-20
  Township collector; vacancy. If any township collector refuses to serve, is prevented from completing his or her duties, or the office becomes vacant for...
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-23
  Township collector fees. Collectors in cities or incorporated towns, in counties of the first and second classes, shall receive such fees as may be...
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-25
  Extension of collection time after appointment of new collector. In case of an appointment under Section 19-20, the chairman of the county board, or...
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-30
  Record keeping after appointment of new collector. The appointed township collector shall keep an account of all collections made by the former collector, so...
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-35
  County collectors. The treasurers of all counties shall be ex-officio county collectors of their counties. (Source: P.A. 76-2516; 88-455.)
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-40
  County collector's bond and oath. Each county collector as soon as elected and qualified and before entering upon the duties of office as collector,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-45
  Approval of bond. The county collector's bond shall be approved by the county board and recorded on the board's records. The county clerk shall...
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-50
  Filing of county collector's bond. Tax books or lists shall not be placed in the hands of the county collector until the bond has...
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-55
  Sureties on collector's bonds. No chairman of the county board, clerk of the circuit court, county clerk, sheriff, deputy sheriff or coroner shall be...
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-60
  Bond as security for taxes collected. The bond of every county or township collector shall be held to be security for the payment by...
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-65
  Release of sureties - New bond. A surety on any bond may ask to be released from any further liability at any time after...
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-70
  Improper use of funds by collector. If a surety on any collector's bond is satisfied that the collector is making improper use of the...
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-75
  Appointment of deputies; Bond. Collectors may appoint deputies by an instrument in writing, duly signed, and may also revoke any such appointment at their...
• Illinois Property Tax Code. - 35 ILCS 200, Section 19-80
  Death of county collector. Upon the death of any county collector during the time the tax books are in his or her hands, and...

Article 20. Tax Collection Process

Division 1. Billing Procedures

• Illinois Property Tax Code. - 35 ILCS 200, Section 20-5
  Mailing or e-mailing tax bill to owner. (a) Every township collector, and every county collector in cases where there is no township collector, upon receiving...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-10
  Mailing to mortgage lender. When the copy of the tax bill is mailed by the collector to the owner or person at or in...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-12
  Duplicate copies of tax bills. The collector, upon approval by the county board, shall assess a fee of up to $5 for each duplicate...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-15
  Information on bill or separate statement. There shall be printed on each bill, or on a separate slip which shall be mailed with the bill:...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-20
  Changes in address for mailing tax bill. (a) To insure that a person requesting a change of the address to which a property tax bill...

Division 2. Payment and Handling of Funds

• Illinois Property Tax Code. - 35 ILCS 200, Section 20-25
  Forms of payment. (a) Taxes levied by taxing districts may be satisfied by payment in legal money of the United States, cashier's check, certified check,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-27
  Reimbursement of tax proceeds for annexed property. Notwithstanding any other provision of law, beginning in taxable year 2010, if property is annexed to a municipality...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-30
  Designation of depository for township collector. When requested by the township collector, the township board of trustees or, where the powers and duties of...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-35
  Investments by county collector. The county collector shall, as provided in Section 2 of the Public Funds Investment Act, invest and reinvest the proceeds...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-40
  Record of tax payments. When any person pays the taxes charged on any property, the collector shall enter the payment in his or her...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-45
  Receipts. On the application of any person to pay any tax or delinquent special assessment, previously filed with the county collector, upon any property,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-50
  Payment to taxing districts by township collectors; intermediate settlements. (a) Township collectors shall, every 30 days, when required to do so by the proper...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-55
  Final settlements by township collectors. Township collectors shall return the tax books and make final settlement for the amount of taxes placed in their...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-60
  Statement of taxes collected by township collector. At the time of making return to the county collector, each township collector shall make out and...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-65
  Affidavit of collections. Each township collector, at the time of returning the tax books to the county collector, shall make affidavit, to be entered...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-70
  Credit for collections; township collector. Upon the filing of the tax book, the county collector shall allow the township collector credit for the amount...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-75
  Satisfaction piece for township collector. Upon the final settlement of the amount of taxes directed to be collected by any collector, in any township,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-80
  Failure of township collector to make final settlement. If the township collector fails to appear and make final settlement, or pay over the amount...

Division 3. Procedures for County Collectors

• Illinois Property Tax Code. - 35 ILCS 200, Section 20-85
  Powers and duties of county collectors. County collectors shall have the same powers and may proceed in the same manner, for the collection of...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-90
  Tax proceeds of taxing districts; escrow accounts. The county collector shall deposit any amount of the tax proceeds of any taxing district, in accordance...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-95
  Continuation of county collector's powers after settlement. The power and duty to collect any tax due and unpaid shall continue in and devolve upon...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-100
  Collection of delinquent special assessments; counties of 3,000,000 or more. In counties with 3,000,000 or more inhabitants, when any special assessment made by any...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-105
  Demand for payment of special assessment when general tax is paid; counties of 3,000,000 or more. In any county with 3,000,000 or more inhabitants,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-110
  Prior year's taxes to be added to current taxes. The amount due for general taxes on property previously forfeited to the State or otherwise...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-115
  Report of taxes collected; credits. The county collector shall, on the first of every month, report to the county clerk, in writing, which may be...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-120
  Accounts for collector and treasurer. Each county clerk and county collector shall keep, in written or electronic format, an account stating the amount of county...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-125
  Statement of taxes collected. On or before July 10, after settlement has been made with the township collectors and on or before October 10,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-130
  Distribution of taxes in counties of less than 3,000,000; return of erroneous distribution. (a) All distributions of taxes collected and interest earned thereon by...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-135
  Interest on amount collected in counties of less than 3,000,000. All taxing districts have a vested interest in interest earned by the county collector...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-140
  Payment due date for county collector. Subject to the provisions of the Public Funds Statement Publication Act and Sections 3.1-35-60 through 3.1-35-80 of the...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-145
  Penalty for failure to make a timely distribution. Any county collector who wilfully fails to pay over the amount of taxes due and payable...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-150
  Payment on demand; collections on delinquent property. The county collector shall report and distribute the amount of taxes and special assessments collected on delinquent...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-155
  Failure to report and pay; suit on collector's bond. If any county collector fails to make the reports and payments required by this Code,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-160
  Office may be declared vacant. If any county collector fails to account and pay over as required in Sections 20-140 and 20-150, the office may...

Division 4. Errors and Adjustments

• Illinois Property Tax Code. - 35 ILCS 200, Section 20-165
  List of errors and inability to collect. On or before the third Monday in December, annually, the county collector shall make out and file with...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-170
  Double payment. When taxes on a property have been paid more than once for the same year, by different claimants, the county collector shall...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-175
  Refund for erroneous assessments or overpayments. (a) In counties other than Cook County, if any property is twice assessed for the same year, or assessed...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-178
  (35 ILCS 200/20-178) Sec. 20-178. Certificate of error; refund; interest. When the county collector makes any refunds due on certificates of error issued under...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-180
  Uncollectible delinquent real estate taxes and special assessments. In cases where general taxes levied on real property have been delinquent for a period of...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-185
  Bonds secured by uncollectible revenue. When bonds issued by a municipality are secured either by ad valorem tax levies or by specific revenues other...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-190
  Statute of limitation for collection of delinquent real estate taxes and special assessments. (a) If a taxpayer owes arrearages of taxes for a reason...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-195
  Omitted property. The provisions of Sections 20-180 through 20-190 do not apply to taxes which have been levied as provided in Section 16-135. (Source:...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-200
  Application to pending actions. The provisions of Sections 20-180 through 20-190 do not apply to any actions now pending in court or instituted within...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-205
  Unpaid suspense tax fund. The amount of all general taxes appearing upon the tax records of the counties of the State against which the...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-210
  Taxes payable in installments; payment under specification. Except as otherwise provided in Section 21-30, current taxes shall be payable in 2 equal installments. The collector,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-215
  Application of tax payments. In the payment of any installment of real property taxes, the collector shall first apply the payments to interest (including...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-220
  Certificate of illegal tax collections on pollution control facilities. Within 15 days after the receipt of a request by a taxing district, the collector...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-225
  Bonds for reimbursement of illegal tax collections on pollution control facilities. When a taxing district, prior to January 1, 1988, issued its full faith...

Division 5. Settlement of Accounts

• Illinois Property Tax Code. - 35 ILCS 200, Section 20-230
  Settlement with county board. On the third Monday in December, annually, for all property taxes, the county board shall settle with and allow the...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-235
  Credit for forfeited property. If any property is forfeited to the State for taxes or special assessments, the collector shall be entitled to a...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-240
  Settlement lists to be filed with county clerk. If there is no session of the county board held at the proper time for settling...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-245
  Certification by county clerk. The county clerk shall immediately certify to the several authorities or persons with whom the county collector is to make...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-250
  Verification of certified amounts. The proper authorities or persons shall, in their final settlements with the collector, allow him or her credit for the...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-255
  County board examination of settlement. In all cases when the adjustment is made with the county clerk, the county board shall, at the first...
• Illinois Property Tax Code. - 35 ILCS 200, Section 20-260
  Failure to obtain judgment; effect on settlement. The failure of any county collector to obtain judgment shall not prevent him or her from presenting...

Article 21. Due Dates, Delinquencies, and Enforcement of Payments

Division 1. Due Dates and Delinquencies

• Illinois Property Tax Code. - 35 ILCS 200, Section 21-5
  Forfeiture tax extension records; counties of 3,000,000 or more. In counties with 3,000,000 or more inhabitants, the county clerk shall quadrennially or at regular...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-10
  Delinquent tax ledger; counties of 3,000,000 or more. In counties with 3,000,000 or more inhabitants, the county board may by resolution or ordinance require...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-15
  General tax due dates; default by mortgage lender. Except as otherwise provided in this Section or Section 21-40, all property upon which the first installment...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-20
  Due dates; accelerated billing in counties of less than 3,000,000. Except as otherwise provided in Section 21-40, in counties with less than 3,000,000 inhabitants in...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-25
  Due dates; accelerated billing in counties of 3,000,000 or more. Except as hereinafter provided and as provided in Section 21-40, in counties with 3,000,000 or...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-27
  Waiver of interest penalty. (a) On the recommendation of the county treasurer, the county board may adopt a resolution under which an interest penalty for...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-30
  Accelerated billing. Except as provided in this Section, Section 9-260, and Section 21-40, in counties with 3,000,000 or more inhabitants, by January 31 annually, estimated...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-35
  Estimated billing in overlapping districts. In counties with less than 3,000,000 inhabitants, when the certified assessed valuations for that portion of overlapping taxing districts...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-40
  Ordinance for delayed due date; accrual of interest. (a) In any county with less than 3,000,000 inhabitants, the county board may adopt an ordinance...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-45
  Failure to issue tax bill in prior year. In the event no tax bill was issued as provided in Section 21-30, on any property...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-50
  Annexations, disconnection or dissolution - Accelerated billing. In the event any property becomes newly liable for taxes levied by any taxing district because of...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-55
  Cancellation of accelerated tax bill. Any person may object to an estimated tax bill under Section 21-30 on forms provided by the county collector...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-60
  Refund of overpayment; accelerated billing. In any county in which the accelerated method of billing and paying taxes as provided for in Section 21-30...

Division 2. Enforcement Actions

• Illinois Property Tax Code. - 35 ILCS 200, Section 21-70
  Lien - Payments by representative or agent. When property is assessed to any person as agent for another, or in a representative capacity, the...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-75
  Lien for taxes. The taxes upon property, together with all penalties, interests and costs that may accrue thereon, shall be a prior and first...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-80
  Preventing waste to property; receiver. During the pendency of any tax foreclosure proceeding and until the time to redeem the property sold expires, or...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-85
  No receiver for farm or homestead dwelling. No receiver shall be appointed under the provisions of Section 21-80 for property used for farming or...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-90
  Purchase and sale by county; distribution of proceeds. When any property is delinquent, or is forfeited for each of 2 or more years, and...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-95
  Tax abatement after acquisition by a governmental unit. When any county, municipality, school district, or park district acquires property through the foreclosure of a lien,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-100
  Notice to county officials; voiding of tax bills. The county board or corporate authorities of the county, or other taxing district acquiring property under Section...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-105
  Liability of owner; rights of tax purchaser. Nothing in Sections 21-95 and 21-100 shall relieve any owner liable for delinquent property taxes under this...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-110
  Published notice of annual application for judgment and sale; delinquent taxes. At any time after all taxes have become delinquent in any year, the Collector...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-112
  Publication time limit. The Collector may recommend to a county board that the board pass an ordinance or resolution stating that the Collector shall...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-115
  Times of publication of notice. The advertisement shall be published once at least 10 days before the day on which judgment is to be...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-117
  Costs of publishing delinquent list. A county shall pay for the printer for advertising delinquent lists the following fees: (1) in all counties, for tracts...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-118
  Tax sale; online database. At least 10 days prior to any tax sale authorized under this Article 21, the county collector may post on his...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-120
  Publication of notice of application for judgment; special assessments; counties of 3,000,000 or more. In all cities, villages and incorporated towns in counties with...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-125
  Sale of properties previously ordered sold. Property ordered sold by unexecuted judgments and orders of sale, previously entered, shall be included in the advertisement...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-130
  Use of figures and letters in advertisement and other lists. In all advertisements for the sale of properties for taxes or special assessments, and...

Division 3. Notice and Publication Provisions

• Illinois Property Tax Code. - 35 ILCS 200, Section 21-135
  Mailed notice of application for judgment and sale. Not less than 15 days before the date of application for judgment and sale of delinquent properties,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-140
  Printer's error in advertisement. In all cases where there is a printer's error in the advertised list which prevents judgment from being obtained against...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-145
  Scavenger sale. At the same time the County Collector annually publishes the collector's annual sale advertisement under Sections 21-110, 21-115 and 21-120, it is mandatory...

Division 3.5. Judgments and Sales

• Illinois Property Tax Code. - 35 ILCS 200, Section 21-150
  Time of applying for judgment. Except as otherwise provided in this Section or by ordinance or resolution enacted under subsection (c) of Section 21-40, in...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-155
  Application for judgment on special assessments or special taxes; counties of 3,000,000 or more. In counties with 3,000,000 or more inhabitants, the application for...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-160
  Annual tax judgment, sale, redemption, and forfeiture record. The collector shall transcribe into a record prepared for that purpose, and known as the annual tax...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-165
  Payment of delinquent tax before sale. Any person owning or claiming properties upon which application for judgment is applied for and any lienholder of record...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-170
  Report of payments and corrections. On the day on which application for judgment on delinquent property is applied for, the collector, assisted by the...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-175
  Proceedings by court. Defenses to the entry of judgment against properties included in the delinquent list shall be entertained by the court only when:...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-180
  Form of court order. A judgment and order of sale shall be substantially in the following form: Whereas, due notice has been given of...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-185
  Cure of error or informality in assessment rolls or tax list or in the assessment, levy or collection of the taxes. No assessment of...

Division 4. Annual Tax Sale Procedure

• Illinois Property Tax Code. - 35 ILCS 200, Section 21-190
  Entry of judgment for sale. If judgment is rendered against any property for any tax or, in counties with 3,000,000 or more inhabitants, for...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-195
  Examination of record; certificate of correctness. On the day advertised for sale, the county clerk, assisted by the collector, shall examine the list upon...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-200
  County clerk assistance at sale. The county clerk, in person or by deputy, shall attend all sales for taxes, made by the collector, and...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-205
  Tax sale procedures. The collector, in person or by deputy, shall attend, on the day and in the place specified in the notice for the...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-210
  Bids by taxing districts. Any city, incorporated town or village, corporate authorities, commissioners, or persons interested in any special assessment or installment thereof, may...
• Illinois Property Tax Code. - 35 ILCS 200, Section 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...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-220
  Letter of credit or bond in counties of 3,000,000 or more; registration in other counties. In counties with 3,000,000 or more inhabitants, no person shall...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-225
  Forfeited property. Every property offered at public sale, and not sold for want of bidders, unless it is released from sale by the withdrawal from...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-230
  Record of sales and redemptions. When any property is sold, the county clerk shall enter on the Tax Judgment, Sale, Redemption and Forfeiture Record,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-235
  Record of forfeitures. All properties forfeited to the State at the sale shall be noted on the Tax Judgment, Sale, Redemption and Forfeiture Record....
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-240
  Payment for property purchased at tax sale; reoffering for sale. Except as otherwise provided below, the person purchasing any property, or any part thereof,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-245
  Automation fee. The county collector in all counties may assess to the purchaser of property for delinquent taxes an automation fee of not more...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-250
  Certificate of purchase. The county clerk shall make out and deliver to the purchaser of any property sold under Section 21-205, a certificate of...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-251
  Registry of owners of certificates of purchase. (a) The county clerk of each county shall create and maintain a registry system that permanently records...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-252
  Index of tax sale records. The county clerk may make an index of tax-sale records. The index shall be kept in the county clerk's...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-255
  County clerk's books and records - Prima facie evidence. The books and records of the county clerk, or copies thereof, certified by the clerk,...

Division 5. Scavenger Sales; Procedures

• Illinois Property Tax Code. - 35 ILCS 200, Section 21-260
  Collector's scavenger sale. Upon the county collector's application under Section 21-145, to be known as the Scavenger Sale Application, the Court shall enter judgment for...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-265
  Scavenger sale; persons ineligible to bid or purchase. (a) No person, except a unit of local government, shall be eligible to bid or receive...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-270
  Scavenger sale registration. No person, except a unit of local government, shall be eligible to bid or to receive a certificate of purchase who...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-275
  Scavenger sale; application for certificate of purchase. The application for certificate of purchase shall be executed by the purchaser and by any individual bidder...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-280
  Scavenger sale; ineligible bid; liability. (a) Any person who is ineligible under Section 21-265 to bid or to receive a certificate of purchase from...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-285
  Tax scavenger sale fraud; definitions. For purposes of Section 21-290: (1) "Ownership interest" means any title or other interest in property, including without limitation...
• Illinois Property Tax Code. - 35 ILCS 200, Section 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...

Division 6. Indemnity Fund; Sales in Error

• Illinois Property Tax Code. - 35 ILCS 200, Section 21-295
  Creation of indemnity fund. (a) In counties of less than 3,000,000 inhabitants, each person purchasing any property at a sale under this Code shall pay...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-300
  Amount to be retained in indemnity fund. (a) The county board in each county shall determine the amount of the fund to be maintained...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-305
  Payments from Indemnity Fund. (a) Any owner of property sold under any provision of this Code who sustains loss or damage by reason of the...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-306
  Indemnity fund fraud. (a) A person commits the offense of indemnity fund fraud when that person knowingly: (1) offers or agrees to become a...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-310
  Sales in error. (a) When, upon application of the county collector, the owner of the certificate of purchase, or a municipality which owns or has...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-315
  Refund of costs; interest on refund. (a) If a sale in error under Section 21-310, 22-35, or 22-50 is declared, the amount refunded shall also...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-320
  Refund of other taxes paid by holder of certificate of purchase. If a sale in error under Section 21-310, 22-35, or 22-50 is declared,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-325
  Payment of interest - Counties of 3,000,000 or more. In counties with 3,000,000 or more inhabitants, all payments of interest or costs under Sections...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-330
  Fund for payment of interest. In counties of under 3,000,000 inhabitants, the county board may impose a fee of up to $60, which shall be...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-335
  Claims for interest and costs. Any person claiming interest or costs under Sections 21-315 through 21-330 shall include the claim in his or her...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-340
  Recovery of amount of tax or special assessment paid by purchaser at erroneous sale. In addition to all other remedies, when the purchaser or...

Division 7. Redemption Procedures and Notice Requirements

• Illinois Property Tax Code. - 35 ILCS 200, Section 21-345
  Right of redemption. (a) Property sold under this Code may be redeemed only by those persons having a right of redemption as defined in...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-350
  Period of redemption. Property sold under this Code may be redeemed at any time before the expiration of 2 years from the date of...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-355
  Amount of redemption. Any person desiring to redeem shall deposit an amount specified in this Section with the county clerk of the county in which...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-360
  Posting requirements. Except as otherwise provided in Section 21-355, the county clerk shall not be required to include amounts described in paragraphs (c) through...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-365
  Deficiency judgment. If the sold property is not redeemed, a deficiency judgment shall not be taken on account of the receivership proceedings against the...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-370
  Redemption of forfeited property. Except as otherwise provided in Section 21-375, any property forfeited to the state may be redeemed or sold in the...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-375
  Partial redemption of forfeited properties. In counties with less than 3,000,000 inhabitants, when forfeited taxes on a property remain unpaid for one or more...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-380
  Redemption under protest. Any person redeeming under this Section at a time subsequent to the filing of a petition under Section 22-30 or 21-445,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-385
  Extension of period of redemption. The purchaser or his or her assignee of property sold for nonpayment of general taxes or special assessments may...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-390
  Effect of receipt of redemption money, forfeiture, withdrawal or return of certificate. The receipt of the redemption money on any property by any purchaser...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-395
  County clerk to pay successor redemption money collected. At the expiration of his or her term of office, the county clerk shall pay over...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-397
  Notice of order setting aside redemption. In counties with 3,000,000 or more inhabitants, if an order is entered setting aside a redemption made within...

Division 8. Other Procedures

• Illinois Property Tax Code. - 35 ILCS 200, Section 21-400
  Special assessments withdrawn or forfeited. In counties with 3,000,000 or more inhabitants, the county clerk, upon request of the city comptroller or other municipal...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-405
  Special assessments withdrawn or forfeited. When property has been forfeited for delinquent general taxes or special assessments, a person desiring to purchase the property...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-410
  Waste; appointment of receiver. After any sale of property under this Code and until a tax deed has been issued or until redemption has...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-415
  Reconveyance. When the grantee of a tax deed issued pursuant to a sale held on or prior to September 1, 1951, or any one...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-420
  Failure to reconvey. Any tax title holder failing or refusing to reconvey the property to the owner on demand after payment or tender or...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-425
  Reconveyance by sheriff. If the grantee of a tax deed, or any one claiming thereunder, fails or refuses to reconvey the property to the...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-430
  Partial settlement. In the event an owner or party interested requests to make settlement on a part of the property sold to a municipality,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-435
  Duty of county clerk to pay over to municipality. The county clerk shall, within 30 days after they have been collected by him or...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-440
  Action for collection of taxes and special assessments. The county board may, at any time after final judgment and order of sale against delinquent...
• Illinois Property Tax Code. - 35 ILCS 200, Section 21-445
  Tax and special assessment foreclosure proceedings. In tax and special assessment foreclosure proceedings, the purchaser or assignee shall file a petition for a deed...

Article 22. Tax Deeds and Procedures

• Illinois Property Tax Code. - 35 ILCS 200, Section 22-5
  Notice of sale and redemption rights. In order to be entitled to a tax deed, within 4 months and 15 days after any sale held...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-10
  Notice of expiration of period of redemption. A purchaser or assignee shall not be entitled to a tax deed to the property sold unless, not...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-15
  Service of notice. The purchaser or his or her assignee shall give the notice required by Section 22-10 by causing it to be published in...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-20
  Proof of service of notice; publication of notice. The sheriff or coroner serving notice under Section 22-15 shall endorse his or her return thereon and...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-25
  Mailed notice. In addition to the notice required to be served not less than 3 months nor more than 6 months prior to the expiration...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-30
  Petition for deed. At any time within 6 months but not less than 3 months prior to the expiration of the redemption period for property...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-35
  Reimbursement of municipality before issuance of tax deed. Except in any proceeding in which the tax purchaser is a county acting as a trustee...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-40
  Issuance of deed; possession. (a) If the redemption period expires and the property has not been redeemed and all taxes and special assessments which became...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-45
  Tax deed incontestable unless order appealed or relief petitioned. Tax deeds issued under Section 22-40 are incontestable except by appeal from the order of the...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-50
  Denial of deed. If the court refuses to enter an order directing the county clerk to execute and deliver the tax deed, because of...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-55
  Tax deeds to convey merchantable title. This Section shall be liberally construed so that tax deeds shall convey merchantable title. In the event the property...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-60
  Contents of deed; recording. Every tax deed shall contain the full names and the true post office address and residence of grantee. It shall...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-65
  Form of deed. A tax deed executed by the county clerk under the official seal of the county shall be recorded in the same...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-70
  Easements and covenants running with the land. A tax deed issued with respect to any property sold under this Code shall not extinguish or...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-75
  Deed; prima facie evidence of regularity of sale. (a) As to the property conveyed therein, tax deeds executed by the county clerk are prima...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-80
  Order of court setting aside tax deed; payments to holder of deed. (a) Any order of court vacating an order directing the county clerk...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-85
  Failure to timely take out and record deed; deed is void. Unless the holder of the certificate purchased at any tax sale under this...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-90
  Recording of certificate of purchase by municipality. If any city, village or incorporated town, interested in the collection of any special tax or assessment,...
• Illinois Property Tax Code. - 35 ILCS 200, Section 22-95
  Order of court setting aside certificate of purchase; payments. Any judgment or order of the circuit court, setting aside the lien under the certificate of...

Last modified: February 18, 2015