Rep. Kam Buckner
Filed: 5/3/2023
 
 


 




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1
AMENDMENT TO SENATE BILL 1675




2 AMENDMENT NO. ______. Amend Senate Bill 1675 by replacing 
3everything after the enacting clause with the following:


4 "Section 5. The Property Tax Code is amended by changing 
5Sections 9-260, 18-250, 21-15, 21-25, 21-45, 21-90, 21-118, 
621-145, 21-225, 21-235, 21-240, 21-250, 21-310, 21-315, 
721-330, 21-350, 21-355, 21-370, 21-385, 21-400, 21-405, 
821-430, 22-5, 22-10, 22-15, 22-25, 22-30, 22-35, 22-40, and 
922-60 as follows:




10 (35 ILCS 200/9-260)



11 Sec. 9-260. Assessment of omitted property; counties of 
123,000,000 or
more.
13 (a) After signing the affidavit, the county assessor
shall 
14have power, when directed by the board of
appeals
(until the 
15first Monday in December 1998 and the board of review

16beginning
the first Monday in December 1998 and thereafter), 
 
 
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1or on his or her own
initiative, subject to the limitations of 
2Sections 9-265 and 9-270, to assess properties which
may have 
3been omitted from assessments
for the current year and not 
4more than 3 years prior to the current year for which the 
5property was
liable to be taxed, and for which the tax has not 
6been paid, but only on notice
and an opportunity to be heard in 
7the manner and form required by law, and
shall enter the 
8assessments upon the assessment books. Any notice shall 
9include (i) a request that a person receiving the notice who is 
10not the current taxpayer contact the office of the county 
11assessor and explain that the person is not the current 
12taxpayer, which contact may be made on the telephone, in 
13writing, or in person upon receipt of the notice, and (ii) the 
14name, address, and telephone number of the appropriate 
15personnel in the office of the county assessor to whom the 
16response should be made. Any time period for the review of an 
17omitted assessment included in the notice shall be consistent 
18with the time period established by the assessor in accordance 
19with subsection (a) of Section 12-55. No charge for tax of

20previous years shall be made against any property if (1) the 
21assessor failed to notify the board of review of the omitted 
22assessment in accordance with subsection (a-1) of this 
23Section; (2) the property was last
assessed as unimproved, the 
24owner of such property gave notice of
subsequent improvements 
25and requested a reassessment as required by Section
9-180, and 
26reassessment of the property was not made within the 16-month 
 
 
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116 month
period immediately following the receipt of that 
2notice; (3) the owner of the property gave notice as required 
3by Section 9-265; (4) the assessor received a building permit 
4for the property evidencing
that new construction had occurred 
5or was occurring on the property but
failed to list the 
6improvement on the tax rolls; (5) the assessor
received a plat 
7map, plat of survey, ALTA survey, mortgage survey, or
other 
8similar document containing the omitted property but failed to

9list the improvement on the tax rolls; (6) the assessor 
10received a real
estate transfer declaration indicating a sale 
11from an exempt property
owner to a non-exempt property owner 
12but failed to list the property on
the tax rolls; or (7) the 
13property was the subject of an assessment
appeal before the 
14assessor or the board of review that had included the
intended 
15omitted property as part of the assessment appeal and provided

16evidence of its market value.
17 (a-1) After providing notice and an opportunity to be 
18heard as
required by subsection (a) of this Section, the 
19assessor shall render a
decision on the omitted assessment, 
20whether or not the omitted
assessment was contested, and shall 
21mail a notice of the decision to the
taxpayer of record or to 
22the party that contested the omitted assessment. The notice of 
23decision shall contain a statement that the
decision may be 
24appealed to the board of review. The decision and all
evidence 
25used in the decision shall be transmitted by the assessor to

26the board of review on or before the dates specified in 
 
 
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1accordance with
Section 16-110.

2 (b) Any taxes based on the omitted assessment of a 
3property pursuant to
Sections
9-260 through 9-270 and Sections 
416-135 and 16-140 shall be prepared and mailed at the same time 
5as the
estimated first
installment property tax bill for the 
6preceding year (as described in
Section 21-30)
is prepared and 
7mailed. The omitted assessment tax bill
is not due
until the 
8date on which the second installment property tax bill for the

9preceding
year becomes due. The omitted assessment tax bill 
10shall be deemed
delinquent
and shall bear interest beginning 
11on the day after the due date of the second
installment
(as 
12described in Section 21-25). In counties with 3,000,000 or 
13more inhabitants, any Any taxes for omitted assessments for a 
14tax year before tax year 2023 that are deemed
delinquent
after 
15the due date of the second installment tax bill shall bear

16interest at the rate of
1.5% per month, or portion thereof, 
17until paid or forfeited (as described in
Section 21-25). In 
18counties with 3,000,000 or more inhabitants, any taxes for 
19omitted assessments for tax year 2023 or thereafter that are 
20deemed delinquent after the due date of the second installment 
21tax bill shall bear interest at the rate of 0.75% per month, or 
22portion thereof, until paid or forfeited (as described in 
23Section 21-25). 

24 (c) The
assessor shall have no power to change the 
25assessment or alter the
assessment books in any other manner 
26or for any other purpose so as to
change or affect the taxes in 
 
 
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1that year, except as ordered by the board of
appeals (until the 
2first Monday in December 1998 and the board of review

3beginning the first Monday in December 1998 and thereafter). 
4The county
assessor shall make
all changes and corrections 
5ordered by the board of appeals
(until the first Monday in 
6December 1998 and the board of review
beginning
the first 
7Monday in December 1998 and thereafter).
The county assessor 
8may for the purpose
of revision by the board of appeals
(until 
9the first Monday in December 1998 and the board of review

10beginning
the first Monday in December 1998 and thereafter)

11certify the assessment books
for any town or taxing district 
12after or when such books are completed.

13(Source: P.A. 96-1553, eff. 3-10-11.)





14 (35 ILCS 200/18-250)



15 Sec. 18-250. 
Additions to forfeited taxes and unpaid 
16special assessments;
fee for estimate.

17 (a) When any property has been forfeited for taxes or 
18special
assessments, the clerk shall compute the amount of 
19back taxes and special
assessments, interest, statutory costs, 
20and printer's fees remaining due,
with one year's interest on 
21all taxes forfeited, and enter them upon the
collector's books 
22as separate items. Except as otherwise provided in
Section 
2321-375, the aggregate so computed shall be collected in the 
24same
manner as the taxes on other property for that year. The 
25county clerk shall
examine the forfeitures, and strike all 
 
 
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1errors and make corrections as
necessary. For counties with 
2fewer than 3,000,000 inhabitants, interest Interest added to 
3forfeitures under this Section shall be at the
rate of 12% per 
4year. For counties with 3,000,000 or more inhabitants, 
5interest added to forfeitures under this Section shall accrue 
6at the rate of (i) 12% per year if the forfeiture is for a tax 
7year before tax year 2023 or (ii) 0.75% per month, or portion 
8thereof, if the forfeiture is for tax year 2023 or any tax year 
9thereafter. 

10 (b) In counties with 3,000,000 or more inhabitants, taxes 
11first
extended
for prior years, or previously extended for 
12prior years for which application
for judgment and order of 
13sale is not already pending, shall be added to the
tax of the 
14current year, with interest and costs as provided by law.

15Forfeitures shall not be so added, but they shall remain a lien 
16on the property
upon which they were charged until paid or sold 
17as provided by law. There
shall be added to such forfeitures 
18annually the same interest as would be added
if forfeited 
19annually, until paid or sold, and the addition of each year's

20interest shall be considered a separate forfeiture. 
21Forfeitures may be
redeemed in the manner provided in Section 
2221-370 or 21-375. Taxes and special
assessments for which 
23application for judgment and order of sale is
pending, or 
24entered but not enforced for any reason, shall not be added to 
25the
tax for the current year. However, if the taxes and special 
26assessments remain
unpaid, the property, shall be advertised 
 
 
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1and sold under judgments and orders
of sale to be entered in 
2pending applications, or already entered in prior

3applications, including judgments and orders of sale under 
4which the purchaser
fails to complete his or her purchase.

5 (c) In counties with 3,000,000 or more inhabitants, on or 
6before January
1, 2001 and during each year thereafter, the 
7county clerk
shall compute the amount of taxes on each 
8property that remain due or
forfeited for any year prior to the 
9current year and have not become subject to
Sections 20-180 
10through 20-190, and the clerk shall enter the same upon the

11collector's warrant books of the current and all following 
12years as separate
items in a suitable column. The county clerk 
13shall examine the collector's
warrant books and the Tax 
14Judgment, Sale, Redemption and Forfeiture records for
the 
15appropriate years and may take any other actions as the clerk 
16finds to be
necessary or convenient in order to comply with 
17this subsection. On and after
January 1, 2001, any taxes for 
18any year
remaining due or
forfeited against real property in 
19such county not entered on the current
collector's
warrant 
20books shall be deemed uncollectible and void,
but
shall not be 
21subject to the posting or other requirements of Sections 
2220-180
through 20-190.

23 (d) In counties with 100,000 or more inhabitants, the 
24county
clerk shall,
when making the annual collector's books, 
25in a suitable column, insert and
designate previous 
26forfeitures of general taxes by the word "forfeiture", to be

 
 
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1stamped opposite each property forfeited at the last previous 
2tax sale for
general taxes and not redeemed or purchased 
3previous to the completion of the
collector's books. The 
4collectors of general taxes shall stamp upon all bills

5rendered and receipts given the information on the collector's 
6books regarding
forfeiture of general taxes, and the stamped 
7notation shall also refer the
recipient to the county clerk 
8for full information. The county clerk shall be
allowed to 
9collect from the person requesting an estimate of costs of

10redemption of a forfeited property, the fee provided by law.

11(Source: P.A. 91-668, eff. 12-22-99.)





12 (35 ILCS 200/21-15)


13 Sec. 21-15. General tax due dates; default by mortgage 
14lender. Except as otherwise provided in this Section or 
15Section 21-40, all property
upon which the first installment 
16of taxes remains unpaid on the later of (i) June 1 or (ii) the 
17day after the date specified on the real estate tax bill as the 
18first installment due date annually
shall be deemed delinquent 
19and shall bear interest after that date. For property located 
20in a county with fewer than 3,000,000 inhabitants, the unpaid 
21taxes shall bear interest at the rate of
1 1/2% per month or 
22portion thereof. For property located in a county with 
233,000,000 or more inhabitants, the unpaid taxes shall bear 
24interest at the rate of (i) 1.5% per month, or portion thereof, 
25if the unpaid taxes are for a tax year before 2023 or (ii) 
 
 
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10.75% per month, or portion thereof, if the unpaid taxes are 
2for tax year 2023 or any tax year thereafter. Except as 
3otherwise provided in this
Section or Section 21-40, all 
4property upon which the second installment of
taxes remains 
5due and unpaid on the later of (i) September 1 or (ii) the day 
6after the date specified on the real estate tax bill as the 
7second installment due date, annually, shall be deemed

8delinquent and shall bear interest after that date at the same 
9interest rate.
Notwithstanding any other provision of law, in 
10counties with fewer than 3,000,000 inhabitants, if a taxpayer 
11owes an arrearage of taxes due to an administrative error, and 
12if the county collector sends a separate bill for that 
13arrearage as provided in Section 14-41, then any part of the 
14arrearage of taxes that remains unpaid on the day after the due 
15date specified on that tax bill
shall be deemed delinquent and 
16shall bear interest after that date at the rate of
1 1/2% per 
17month or portion thereof. Notwithstanding any other provision 
18of law, in counties with 3,000,000 or more inhabitants, if a 
19taxpayer owes an arrearage of taxes due to an administrative 
20error, and if the county collector sends a separate bill for 
21that arrearage as provided in Section 14-41, then any part of 
22the arrearage of taxes that remains unpaid on the day after the 
23due date specified on that tax bill shall be deemed delinquent 
24and shall bear interest after that date at the rate of (i) 1 
251/2% per month, or portion thereof, if the arrearage is for a 
26tax year before tax year 2023 or (ii) 0.75% per month, or 
 
 
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1portion thereof, if the arrearage is for tax year 2023 or any 
2tax year thereafter. All interest collected shall be paid into 
3the general fund of the county.
Payment received by mail and 
4postmarked on or before the required due date is
not 
5delinquent.

6 Property not subject to the interest charge in Section 
79-260 or Section
9-265 shall also not
be subject to the 
8interest charge imposed by this Section until such time as
the 
9owner of the property receives actual notice of and is billed 
10for the
principal amount of back taxes due and owing.

11 If an Illinois resident who is a member of the Illinois 
12National Guard
or a reserve component of the armed forces of 
13the United States
and who has
an ownership interest in 
14property taxed under this Act is called to active duty
for 
15deployment outside the continental United States
and
is on 
16active duty on the due date of any installment of taxes due 
17under
this Act, he or she shall not be deemed delinquent in the 
18payment of the
installment and no interest shall accrue or be 
19charged as a penalty on the
installment until 180 days after 
20that member returns from active duty. To be deemed not 
21delinquent in the payment of an installment of taxes and any

22interest
on that installment, the reservist or guardsperson 
23must make a reasonable effort to notify the county clerk and 
24the county collector of his or her activation to active duty 
25and must notify the county clerk and the county collector

26within 180
days after his or her deactivation and provide 
 
 
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1verification of the date of his
or her
deactivation. An 
2installment of property taxes on the property of any reservist

3or
guardsperson who fails to provide timely notice and 
4verification of
deactivation to the
county clerk is subject to 
5interest and penalties as delinquent taxes under
this Code 
6from
the date of deactivation.

7 Notwithstanding any other provision of law, when any 
8unpaid taxes become
delinquent under this Section through the 
9fault of the mortgage lender,
(i) the
interest assessed under 
10this Section for delinquent taxes shall be charged
against the 
11mortgage lender and not the mortgagor and (ii) the mortgage

12lender shall pay the taxes, redeem the property and take all 
13necessary steps to
remove any liens accruing against the 
14property because of the delinquency.
In the event that more 
15than
one entity meets the definition of mortgage lender with 
16respect to any
mortgage, the interest shall be assessed 
17against the mortgage lender
responsible for servicing the 
18mortgage. Unpaid taxes shall be deemed
delinquent through the 
19fault of the mortgage lender only if: (a) the
mortgage
lender 
20has received all payments due the mortgage lender for the 
21property being
taxed under the written terms of the mortgage 
22or promissory note secured by
the mortgage, (b) the mortgage 
23lender holds funds in escrow to pay the taxes,
and (c) the 
24funds are sufficient to pay the taxes
after deducting all 
25amounts reasonably anticipated to become due for all hazard

26insurance premiums and mortgage insurance premiums and any 
 
 
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1other assessments to
be paid from the escrow under the terms of 
2the mortgage. For purposes of this
Section, an
amount
is 
3reasonably anticipated to become due if it is payable within 
412 months from
the time of determining the sufficiency of 
5funds held in escrow. Unpaid taxes
shall not be deemed 
6delinquent through the fault of the mortgage lender if the

7mortgage lender was directed in writing by the mortgagor not 
8to pay the
property taxes, or
if the failure to pay the taxes 
9when due resulted from inadequate or inaccurate
parcel 
10information provided by the mortgagor, a title or abstract 
11company, or
by the agency or unit of government assessing the 
12tax.

13(Source: P.A. 97-944, eff. 8-10-12; 98-286, eff. 1-1-14.)


14 (35 ILCS 200/21-25)

15 Sec. 21-25. Due dates; accelerated billing in counties of 
163,000,000 or more.
Except as hereinafter provided and as 
17provided in Section 21-40, in
counties with 3,000,000 or more 
18inhabitants
in which the accelerated method of billing and 
19paying taxes provided for in
Section 21-30 is in effect, the 
20estimated first installment of unpaid taxes
shall be deemed 
21delinquent and shall bear interest after March 1 and until 
22paid or forfeited at the rate of
(i) 1 1/2% per month or 
23portion thereof if the unpaid taxes are for a tax year before 
242023 or (ii) 0.75% per month, or portion thereof, if the unpaid 
25taxes are for tax year 2023 or any tax year thereafter until 
 
 
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1paid or forfeited. For tax year 2010, the estimated first 
2installment of unpaid taxes shall be deemed delinquent and 
3shall bear interest after April 1 at the rate of 1.5% per month 
4or portion thereof until paid or forfeited. For tax year 2022, 
5the estimated first installment of unpaid taxes shall be 
6deemed delinquent and shall bear interest after April 1, 2023 
7at the rate of 1.5% per month or portion thereof until paid or 
8forfeited. For all tax years, the second
installment of unpaid 
9taxes shall be deemed delinquent and shall bear interest
after 
10August 1 annually at the same interest rate until paid or 
11forfeited.
Notwithstanding any other provision of law, if a 
12taxpayer owes an arrearage of taxes due to an administrative 
13error, and if the county collector sends a separate bill for 
14that arrearage as provided in Section 14-41, then any part of 
15the arrearage of taxes that remains unpaid on the day after the 
16due date specified on that tax bill
shall be deemed delinquent 
17and shall bear interest after that date at the rate of
(i) 1 
181/2% per month, or portion thereof, if the unpaid taxes are for 
19a tax year before 2023 or (ii) 0.75% per month, or portion 
20thereof, if the unpaid taxes are for tax year 2023 or any tax 
21year thereafter.

22 If the county board elects by ordinance adopted prior to 
23July 1 of a levy
year to provide for taxes to be paid in 4 
24installments, each installment for
that levy year and each 
25subsequent year shall be deemed delinquent and shall
begin to 
26bear interest 30 days after the date specified by the 
 
 
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1ordinance for
mailing bills, at the rate of 1 1/2% per month, 
2or portion thereof, until paid
or forfeited.
If the unpaid 
3taxes are for a tax year before 2023, then interest shall 
4accrue at the rate of 1.5% per month, or portion thereof, until 
5paid or forfeited. If the unpaid taxes are for tax year 2023 or 
6any tax year thereafter, then interest shall accrue at the 
7rate of 0.75% per month, or portion thereof, until paid or 
8forfeited. 

9 Payment received by mail and postmarked on or before the 
10required due date
is not delinquent.


11 Taxes levied on homestead property in which a member of 
12the National Guard or
reserves of the armed forces of the 
13United States who was called to active duty
on or after August 
141, 1990, and who has an ownership interest, shall not be
deemed 
15delinquent and no interest shall accrue or be charged as a 
16penalty on
such taxes due and payable in 1991 or 1992 until one 
17year after that member
returns to civilian status.


18 If an Illinois resident who is a member of the Illinois 
19National Guard
or a reserve component of the armed forces of 
20the United States
and who has an ownership interest in 
21property taxed under this Act is
called to
active duty
for 
22deployment outside the continental United States
and
is on 
23active duty on the due date of any installment of taxes due 
24under
this Act, he or she shall not be deemed delinquent in the 
25payment of the
installment and no interest shall accrue or be 
26charged as a penalty on the
installment until 180 days after 
 
 
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1that member returns to
civilian
status.
To be deemed not 
2delinquent in the payment of an installment of taxes and any

3interest
on that installment, the reservist or guardsperson 
4must make a reasonable effort to notify the county clerk and 
5the county collector of his or her activation to active duty 
6and must notify the county clerk and the county collector

7within 180
days after his or her deactivation and provide 
8verification of the date of his
or her
deactivation. An 
9installment of property taxes on the property of any reservist

10or
guardsperson who fails to provide timely notice and 
11verification of
deactivation to the
county clerk is subject to 
12interest and penalties as delinquent taxes under
this Code 
13from
the date of deactivation.


14(Source: P.A. 102-1112, eff. 12-21-22.)





15 (35 ILCS 200/21-45)



16 Sec. 21-45. Failure to issue tax bill in prior year. In the 
17event no tax
bill was issued as provided in Section 21-30, on 
18any property in any previous
year for any reason, one tax bill 
19shall be prepared and mailed by July 1 of the
year subsequent 
20to the year in which no tax bill was issued, and taxes on that

21property for that year only shall bear interest after the 
22first day of August
of that year. In counties with fewer than 
233,000,000 inhabitants, interest shall accrue at the rate of 1 
241/2% per month or portion thereof until paid or
forfeited. In 
25counties with 3,000,000 or more inhabitants, if the taxes are 
 
 
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1for a tax year before tax year 2023, then interest shall accrue 
2at the rate of 1.5% per month, or portion thereof, until paid 
3or forfeited. In counties with 3,000,000 or more inhabitants, 
4if the taxes are for the 2023 tax year or any tax year 
5thereafter, then interest shall accrue at the rate of 0.75% 
6per month, or portion thereof, until paid or forfeited. 

7(Source: P.A. 87-17; 88-455.)




8 (35 ILCS 200/21-90)



9 Sec. 21-90. Purchase and sale by county;
distribution of 
10proceeds. 
11 (a) When any
property is delinquent, or is forfeited for 
12each of 2 or more
years, and is
offered for sale under any of 
13the provisions of this Code, the county board County Board of

14the county County in which the property is located,
in its 
15discretion, may bid, or, in
the case of forfeited property, 
16may apply to purchase it or otherwise acquire the tax lien or 
17certificate , in the name of the
county County as trustee for 
18all taxing districts having an
interest in the property's

19taxes or special assessments for the nonpayment of which the 
20property is sold.
The presiding officer of the county board, 
21with the advice and consent of the
board Board, may appoint on 
22its behalf
some officer, or person, or entity to attend such 
23sales, bid on tax liens or certificates, and act on behalf of 
24the county when exercising its authority under this Section

25and bid or, in the case of forfeited property, to apply to the 
 
 
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1county clerk to
purchase. The county County shall apply on the 
2bid or purchase
the unpaid taxes and
special assessments due 
3upon the property. No cash need be paid. 
4 (b) The county, as trustee for all taxing districts having 
5an interest in the property's taxes or special assessments, 
6shall be the designated holder of all tax liens or 
7certificates that are forfeited to the State or county. No 
8cash need be paid for the forfeited tax lien or certificate. 
9 (c) For any tax lien or certificate acquired under 
10subsection (a) or (b) of this Section, the county The County 
11may
take steps necessary to acquire title to the property and 
12may manage
and operate the property, including, but not 
13limited to, mowing of grass, removal of nuisance greenery, 
14removal of garbage, waste, debris or other materials, or the 
15demolition, repair, or remediation of unsafe structures. When 
16a county, or other taxing district within the
county, is a 
17petitioner for a tax deed, no filing fee shall be required.

18When a county or other taxing district within the county is the 
19petitioner
for a tax deed, one petition may be filed including 
20all parcels that are tax
delinquent within the county or 
21taxing district, and any publication made under
Section 22-20 
22of this Code may combine all such parcels within a single 
23notice.
The notice may include the street address as listed on 
24the most recent available tax bills, if available, and shall 
25list the Property Index Number shall list the street or common 
26address, if known, of the
parcels for informational purposes.

 
 
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1The
county, as tax creditor and as trustee for other tax 
2creditors, or other taxing
district within the county, shall 
3not be required to allege and prove that all
taxes and special 
4assessments which become due and payable after the sale or 
5forfeiture to
the county have been paid nor shall the county be

6required to pay the
subsequently accruing taxes or special 
7assessments at any time. The county
board or its designee may 
8prohibit the county collector from including the
property in 
9the tax sale of one or more subsequent years. The lien of taxes 
10and
special assessments which become due and payable after a 
11sale to a county
shall
merge in the fee title of the county, or 
12other taxing district within the
county, on the issuance of a 
13deed.

14 The county County may sell any or assign the property so

15acquired with authority provided in this Section, or assign 
16any tax the certificate of
purchase to it, to any party, 
17including, but not limited to,
taxing districts, 
18municipalities, land banks created pursuant to Illinois law, 
19or non-profit developers focused on constructing affordable 
20housing. 
21 The assigned tax certificate shall be void with no further 
22rights given to the assignee, including no right to refund or 
23reimbursement, if a tax deed has not been recorded within 4 
24years after the date of the assignment unless a court extends 
25the assignment period as provided in this Section. Upon a 
26motion by the assignee, a court may toll the 4-year deadline 
 
 
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1for a specified period of time if the court finds the assignee 
2is prevented from obtaining or recording a deed by injunction 
3or order of any court, by the refusal or inability of any court 
4to act upon the application for a tax deed, by a municipality's 
5refusal to issue necessary transfer stamps or approvals for 
6recording, or by the refusal of the clerk to execute the deed. 
7If an assigned tax certificate is void under this Section, it 
8shall be forfeited to the county and held as a valid 
9certificate of sale in the county's name pursuant to this 
10Section 21-90. The proceeds of any that sale or
assignment 
11under this Section, less all costs
of the county incurred in 
12the acquisition, operation, maintenance, and sale or

13assignment of the
property or assignment of the tax 
14certificate, including all costs associated with county staff 
15and overhead used to perform the duties of the trustee set 
16forth in this Section, shall be
distributed to the taxing 
17districts in proportion to their respective interests
therein.

18 Under Sections 21-110, 21-115, 21-120, and 21-190 and 
1921-405, a county County may bid or
purchase only in the absence 
20of other bidders.

21(Source: P.A. 102-363, eff. 1-1-22.)


22 (35 ILCS 200/21-118)
23 Sec. 21-118. Tax sale; online database. At least 10 days 
24prior to any tax sale authorized under this Article 21, the 
25county collector may post on his or her website a list of all 
 
 
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1properties that are eligible to be sold at the sale. The list 
2shall include the street address on file with the county 
3collector, if available, and shall include the PIN number 
4assigned to the property. The list may not include the name of 
5the property owner. The list may designate properties on which 
6a sale in error has previously been declared, provided that 
7those designations are posted at least 7 days before any tax 
8sale authorized under this Article 21. If the list designates 
9properties as properties on which a sale in error has 
10previously been declared, the list shall also include the 
11court case number or administrative number under which the 
12declaration of the sale in error was made and the basis for the 
13sale in error. No sale in error may be declared under this Code 
14based upon an omission from or error on the list of designated 
15properties. 

16(Source: P.A. 97-557, eff. 7-1-12.)




17 (35 ILCS 200/21-145)



18 Sec. 21-145. Scavenger sale. At the same time the county 
19collector County Collector annually
publishes the collector's 
20annual sale advertisement under Sections 21-110,
21-115, and 
2121-120, it is mandatory for the collector in counties with 
223,000,000
or more inhabitants, and in other counties may, if 
23the county board so orders by
resolution, to publish an 
24advertisement giving notice of the intended
sale of certain 
25tax liens and certificates that have been forfeited and are 
 
 
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1held by the county pursuant to Section 21-90 application for 
2judgment and sale of all properties upon which all or a part of

3the general taxes for each of 3 or more years are delinquent as 
4of the date of
the advertisement. Under no circumstance may a 
5tax year be offered at a scavenger sale prior to the annual tax 
6sale for that tax year (or, for omitted assessments issued 
7pursuant to Section 9-260, the annual tax sale for that 
8omitted assessment's warrant year, as defined herein). In no 
9event may there be more than 2 consecutive years
without a sale 
10under this Section, except where a tax sale has been delayed 
11pursuant to Section 21-150 as a result of a statewide COVID-19 
12public health emergency. The term delinquent also includes

13forfeitures. 
14 The county collector County Collector shall include in the 
15advertisement and in the
application for judgment and sale 
16under this Section and Section 21-260 the
total amount of all 
17general taxes upon those properties which are delinquent as
of 
18the date of the advertisement. In lieu of a single annual 
19advertisement and
application for judgment and sale under this 
20Section and Section 21-260, the county collector
County 
21Collector may, from time to time, beginning on the date of the

22publication of the annual sale advertisement and before August 
231 of the next
year, publish separate advertisements and make 
24separate applications on
eligible properties described in one 
25or more volumes of the delinquent list.
The separate 
26advertisements and applications shall, in the aggregate, 
 
 
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1include
all the properties which otherwise would have been 
2included in the single
annual advertisement and application 
3for judgment and sale under this Section.
Upon the written 
4request of the taxing district which levied the same, the 
5county collector may
County Collector shall also include in 
6the advertisement the special taxes and
special assessments, 
7together with interest, penalties and costs thereon upon
those 
8properties which are delinquent as of the date of the 
9advertisement. The
advertisement and application for judgment 
10and sale shall be in the manner
prescribed by this Code 
11relating to the annual advertisement and application
for 
12judgment and sale of delinquent properties.

13 As used in this Section, the term delinquent also includes 
14tax liens and certificates forfeited to the county as trustee 
15and held pursuant to Section 21-90, if those tax liens or 
16certificates are approved for sale by the county board. Any 
17tax lien or certificate held by the county pursuant to Section 
1821-90 that is offered at a scavenger sale shall be assigned by 
19the county to the winning bidder at the scavenger sale as set 
20forth in Section 21-90. After 4 years from the date of 
21assignment, the assignment is void and the tax certificate 
22shall be forfeited back to the county and held pursuant to 
23Section 21-90, unless a tax deed has been issued and recorded 
24by the assignee or a court order to toll the deadline pursuant 
25to Section 21-90 is entered. 
26 As used in this Section, "warrant year" means the year 
 
 
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1preceding the calendar year in which the omitted assessment 
2first became due and payable. 
3(Source: P.A. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)




4 (35 ILCS 200/21-225)



5 Sec. 21-225. Forfeited tax liens and certificates 
6property. Every tax lien or certificate for property offered 
7at public sale, and
not sold for want of bidders, unless it is 
8released from sale by the withdrawal
from collection of a 
9special assessment levied thereon, shall be forfeited to
the 
10county, as trustee for the taxing districts, and managed 
11pursuant to Section 21-90 State of Illinois. Tax certificates 
12are also forfeited to the county in those circumstances 
13described in subsection (d) of Section 21-310 and subsection 
14(f) of Section 22-40 of this Code. However, when the court, 
15county clerk and county
treasurer certify that the taxes and 
16special assessments not withdrawn from
collection on forfeited 
17property equal or exceed the actual value of the
property, the 
18county collector shall, on the receipt of such certificate, 
19offer
the property for sale to the highest bidder, after first 
20giving 10 days'
notice in counties with less than 10,000 
21inhabitants, according to the most recent federal decennial 
22census, and 30 days' notice in all other counties, in the 
23manner described in Sections 21-110 and 21-115, of the time

24and place of sale, together with a description of the property 
25to be offered. A
certificate of purchase shall be issued to the 
 
 
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1purchaser at the sale as in
other cases provided in this Code. 
2The county collector shall receive credit in
the settlement 
3with the taxing bodies for which the tax was levied for the

4amount not realized by the sale. The amount received from the 
5sale shall be
paid by the collector, pro rata, to the taxing 
6bodies entitled to it.

7(Source: P.A. 97-557, eff. 7-1-12.)





8 (35 ILCS 200/21-235)



9 Sec. 21-235. Record of forfeitures. All tax liens and 
10certificates properties forfeited to the county State at
the 
11sale shall be noted on the Tax Judgment, Sale, Redemption and 
12Forfeiture
Record.

13 In counties with less than 3,000,000 inhabitants, a list 
14of all property
charged with delinquent special assessments 
15and forfeited to the county State at the
sale shall be returned 
16to the collector of the levying municipality.

17(Source: P.A. 76-2254; 88-455.)





18 (35 ILCS 200/21-240)



19 Sec. 21-240. Payment for property purchased at tax sale; 
20reoffering for
sale. Payment for property purchased at tax 
21sale; reoffering for
sale. Except as otherwise provided below, 
22the person purchasing any property,
or any part thereof, shall 
23be liable to the county for the amount due and shall
forthwith 
24pay to the county collector the amount charged on the 
 
 
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1property. Upon
failure to do so, the amount due shall be 
2recoverable in a civil action brought
in the name of the People 
3of the State of Illinois in any court of competent

4jurisdiction. The person so purchasing shall be relieved of 
5liability only by
payment of the amount due together with 
6interest and costs thereon, or if the
property is reoffered at 
7the sale, purchased and paid for. Reoffering of the
property 
8for sale shall be at the discretion of the collector. The sale 
9shall
not be closed until payment is made or the property again 
10offered for sale. In
counties with 3,000,000 or more 
11inhabitants, only the taxes, special
assessments, interest and 
12costs as advertised in the sale shall be required to
be paid 
13forthwith. Except if the purchaser is the county as trustee 
14pursuant to Section 21-90, the The general taxes charged on 
15the land remaining due and
unpaid, including amounts subject 
16to certificates of error, not included in the
advertisement, 
17shall be paid by the purchaser within 10 days after the sale,

18except that upon payment of the fee provided by law to the 
19County Clerk (which
fee shall be deemed part of the costs of 
20sale) the purchaser may make written
application, within the 
2110 day period, to the county clerk for a statement of
all 
22taxes, interest and costs due and an estimate of the cost of 
23redemption of
all forfeited general taxes, which were not 
24included in the advertisement.
After obtaining such statement 
25and estimate and an order on the county
collector to receive 
26the amount of forfeited general taxes, if any, the
purchaser 
 
 
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1shall pay to the county collector all the remaining taxes, 
2interest
and costs, and the amount necessary to redeem the 
3forfeited general taxes. The
county collector shall issue the 
4purchaser a receipt therefor. Any delay in
providing the 
5statement or in accepting payment, and delivering receipt

6therefor, shall not be counted as a part of the 10 days. When 
7the receipt of
the collector is issued, a copy shall be filed 
8with the county clerk and the
county clerk shall include the 
9amount shown in such receipt in the amount of
the purchase 
10price of the property in the certificate of purchase. The

11purchaser then shall be entitled to a certificate of purchase. 
12If a purchaser
fails to complete his or her purchase as 
13provided in this Section, the purchase
shall become void, and 
14be of no effect, but the collector shall not refund the
amount 
15paid in cash at the time of the sale, except in cases of sale 
16in error under subsection (a) of Section 21-310.
That amount 
17shall be treated as a payment and distributed to the taxing 
18bodies
as other collections are distributed. The lien for 
19taxes for the amount paid
shall remain on the property, in 
20favor of the purchaser, his or her heirs or
assigns, until paid 
21with 5% interest per year on that amount from the date the

22purchaser paid it. The amount and fact of such ineffective 
23purchase shall be
entered in the tax judgment, sale, 
24redemption and forfeiture record opposite
the property upon 
25which the lien remains. No redemption shall be made without

26payment of this amount for the benefit of the purchaser, and no 
 
 
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1future sale of
the property shall be made except subject to the 
2lien of such purchaser. This
section shall not apply to any 
3purchase by any city, village or incorporated
town in default 
4of other bidders at any sale for delinquent special

5assessments.

6(Source: P.A. 84-1308; 88-455.)





7 (35 ILCS 200/21-250)



8 Sec. 21-250. Certificate of purchase. The county clerk 
9shall make out and
deliver to the purchaser of any property 
10sold under Section 21-205, or to the county if the lien is 
11acquired pursuant to Section 21-90 and a certificate is 
12requested by the county or its agent, a
tax certificate of 
13purchase countersigned by the collector, describing the 
14property
sold, the date of sale, the amount of taxes, special 
15assessments, interest and
cost for which they were sold and 
16that payment of the sale price has been made.
If any person 
17becomes the purchaser of more than one property owned by one

18party or person, the purchaser may have the whole or one or 
19more of them
included in one certificate, but separate 
20certificates shall be issued in all
other cases. A tax 
21certificate of purchase shall be assignable by endorsement. An

22assignment shall vest in the assignee or his or her legal 
23representatives, all
the right and title of the original 
24purchaser.

25 If the tax certificate is lost or destroyed, the county 
 
 
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1clerk
shall issue a duplicate certificate upon written request 
2and a sworn affidavit
by the tax sale purchaser, or his or her 
3assignee, that the tax certificate is
lost or destroyed.
The 
4county clerk shall cause a notation to be made
in the tax sale 
5and judgment book that a duplicate certificate has been 
6issued,
and redemption payments shall be made only to the 
7holder of the duplicate
certificate.

8(Source: P.A. 88-455; 89-617, eff. 9-1-96.)




9 (35 ILCS 200/21-310)


10 Sec. 21-310. Sales in error. 

11 (a) When, upon application of the county collector, the 
12owner of the
certificate of purchase, the holder of a 5% lien 
13issued pursuant to Section 21-240, or a
municipality which 
14owns or has owned the property ordered sold, it appears to
the 
15satisfaction of the court which ordered the property sold that 
16any of the
following subsections are applicable, the court 
17shall declare the sale to be a
sale in error:

18  (1) the property was not subject to taxation, or all 
19 or any part of the
lien of taxes sold has become null and 
20 void pursuant to Section 21-95
or unenforceable pursuant 
21 to subsection (c) of Section 18-250 or subsection
(b) of 
22 Section 22-40; ,

23  (2) the taxes or special assessments had been paid 
24 prior to the sale of
the property; ,

25  (3) there is a double assessment; ,

 
 
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1  (4) the description is void for uncertainty; ,

2  (5) the assessor, chief county assessment officer, 
3 board of review,
board of appeals, or other county 
4 official has made an error material to the tax certificate 
5 at issue (other than an
error of judgment as to
the value 
6 of any property), provided, however, that a sale in error 
7 may not be declared upon application of the owner of the 
8 certificate of purchase under this paragraph (5) if the 
9 county collector provided notice in accordance with 
10 Section 21-118 that the same property received a previous 
11 sale in error on the same grounds; 

12  (5.5) the owner of the homestead property had tendered 
13 timely and full
payment to the county collector that the 
14 owner reasonably believed was due and
owing on the 
15 homestead property, and the county collector did not apply 
16 the
payment to the homestead property; provided that this 
17 provision applies only to
homeowners, not their agents or 
18 third-party payors; ,

19  (6) prior to the tax sale a voluntary or involuntary 
20 petition was has been
filed by or against the legal or 
21 beneficial owner of the property requesting
relief under 
22 the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13,
and 
23 the bankruptcy case was open on the date the collector's 
24 application for judgment was filed pursuant to Section 
25 21-150 or 21-155; 

26  (7) the property is owned by the United States, the 
 
 
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1 State of Illinois,
a municipality, or a
taxing district; , 
2 or
3  (8) the owner of the property is a reservist or 
4 guardsperson who is granted an extension of his or her due 
5 date under Sections 21-15, 21-20, and 21-25 of this Act.


6 (b) When, upon application of the owner of the certificate 
7of purchase
only, it appears to the satisfaction of the court 
8which ordered the property
sold that any of the following 
9subsections are applicable, the court shall
declare the sale 
10to be a sale in error:

11  (1) A voluntary or involuntary petition under the 
12 provisions of 11
U.S.C. Chapter 7, 11, 12, or 13 has been 
13 filed
subsequent to the tax sale and prior to the issuance 
14 of the tax deed, and the bankruptcy case was open on the 
15 date the petition for a sale in error was filed.

16  (2) The improvements upon the property sold have been 
17 substantially
destroyed or rendered uninhabitable or 
18 otherwise unfit for occupancy subsequent
to the tax sale 
19 and prior to the issuance of the tax deed; however, if the 
20 court declares a sale in error under this paragraph (2), 
21 the court may order the holder of the certificate of 
22 purchase to assign the certificate to the county collector 
23 if requested by the county collector. The county collector 
24 may, upon request of the county, as trustee, or upon 
25 request of a taxing district having an interest in the 
26 taxes sold, further assign any certificate of purchase 
 
 
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1 received pursuant to this paragraph (2) to the county 
2 acting as trustee for taxing districts pursuant to Section 
3 21-90 of this Code or to the taxing district having an 
4 interest in the taxes sold. 

5  (3) There is an interest held by the United States in 
6 the property sold
which could not be extinguished by the 
7 tax deed.

8  (4) The real property contains a hazardous
substance, 
9 hazardous waste, or underground storage tank that would

10 require cleanup or other removal under any federal,
State, 
11 or local law, ordinance, or regulation, only if the tax 
12 purchaser
purchased the property without actual knowledge 
13 of the hazardous substance,
hazardous waste, or 
14 underground storage tank. The presence of a grease trap on 
15 the property is not grounds for a sale in error under this 
16 paragraph (4). This paragraph (4) applies only if the 
17 owner of the
certificate of purchase has made application 
18 for a sale in error at any time
before the issuance of a 
19 tax deed. If the court declares a sale in error under this 
20 paragraph (4), the court may order the holder of the 
21 certificate of purchase to assign the certificate to the 
22 county collector if requested by the county collector. The 
23 county collector may, upon request of the county, as 
24 trustee, or upon request of a taxing district having an 
25 interest in the taxes sold, further assign any certificate 
26 of purchase received pursuant to this paragraph (4) to the 
 
 
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1 county acting as trustee for taxing districts pursuant to 
2 Section 21-90 of this Code or to the taxing district 
3 having an interest in the taxes sold. 

4 Whenever a court declares a sale in error under this 
5subsection (b), the State's attorney court shall promptly 
6notify the county collector in writing. Every such declaration 
7pursuant to any provision of this subsection (b) shall be made 
8within the proceeding in which the tax sale was authorized. 
9 (c) When the county collector discovers, prior to the 
10expiration of the period of redemption, that a tax sale
should 
11not have occurred for one or more of the reasons set forth in

12subdivision (a)(1), (a)(2), (a)(3), (a)(4), (a)(5.5), (a)(6), 
13or (a)(7), or (a)(8) of this Section, the county
collector 
14shall notify the last known owner of the tax certificate of 
15purchase by
certified and regular mail, or other means 
16reasonably calculated to provide
actual notice, that the 
17county collector intends to declare an administrative
sale in 
18error and of the reasons therefor, including documentation 
19sufficient
to establish the reason why the sale should not 
20have occurred. The owner of the
certificate of purchase may 
21object in writing within 28 days after the date of
the mailing 
22by the county collector. If an objection is filed, the county

23collector shall not administratively declare a sale in error, 
24but may apply to
the circuit court for a sale in error as 
25provided in subsection (a) of this
Section. Thirty days 
26following the receipt of notice by the last known owner of
the 
 
 
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1certificate of purchase, or within a reasonable time 
2thereafter, the county
collector shall make a written 
3declaration, based upon clear and convincing
evidence, that 
4the taxes were sold in error and shall deliver a copy thereof 
5to
the county clerk within 30 days after the date the 
6declaration is made for
entry in the tax judgment, sale, 
7redemption, and forfeiture record pursuant to
subsection (d) 
8of this Section. The county collector shall promptly notify 
9the
last known owner of the certificate of purchase of the 
10declaration by regular
mail and shall, except if the 
11certificate was issued pursuant to a no-cash bid, promptly pay 
12the amount of the tax sale, together with interest
and costs as 
13provided in Section 21-315, upon surrender of the original

14certificate of purchase.

15 (d) If a sale is declared to be a sale in error for any 
16reason set forth in Section 22-35, Section 22-50, or 
17subdivision (a)(5), (b)(2), or (b)(4) of this Section, the tax 
18certificate shall be forfeited to the county as trustee 
19pursuant to Section 21-90 of this Code, unless the county 
20collector informs the county and the county clerk in writing 
21that the tax certificate shall not be forfeited to the county 
22as trustee. The , the county
clerk shall make entry in the tax 
23judgment, sale, redemption and
forfeiture record, that the 
24property was erroneously sold and that the tax certificate is 
25forfeited to the county pursuant to Section 21-90, and the 
26county
collector shall, on demand of the owner of the 
 
 
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1certificate of purchase, refund
the amount paid, except for 
2the nonrefundable $80 fee paid, pursuant to Section 21-295, 
3for each item purchased at the tax sale, pay any interest and 
4costs as may be ordered under Sections
21-315 through 21-335, 
5and cancel the certificate so far as it relates to the

6property. The county collector shall deduct from the accounts 
7of the
appropriate taxing bodies their pro rata amounts paid. 
8Alternatively, for sales in error declared under subsection 
9(b)(2) or (b)(4), the county collector may request the circuit 
10court to direct the county clerk to record any assignment of 
11the tax certificate to or from the county collector without 
12charging a fee for the assignment. The owner of the 
13certificate of purchase shall receive all statutory refunds 
14and payments. The county collector shall deduct costs and 
15payments in the same manner as if a sale in error had occurred. 

16 (e) Whenever the collector declares an administrative sale 
17in error under this Section, the collector must send a copy of 
18the declaration of the administrative sale in error, and 
19documentation sufficient to establish the reason why the sale 
20should not have occurred, to the government entity responsible 
21for maintaining assessment books and property record cards for 
22the subject property. That entity must review the 
23documentation sent by the collector, make a determination as 
24to whether an update to the assessment books or property 
25record cards is necessary to prevent a recurrence of the sale 
26in error, and update the assessment books or property record 
 
 
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1cards as appropriate. 
2 (f) Whenever a court declares a sale in error under this 
3Section, the State's attorney must send a copy of the 
4application and order declaring the sale in error to the 
5county collector, the county clerk, and the government entity 
6responsible for maintaining the assessment books and property 
7record cards for the subject property. The collector, the 
8county clerk, and the other government entity must each review 
9the application and order sent by the State's attorney and 
10make a determination as to whether an update to its respective 
11records is necessary to prevent a recurrence of the sale in 
12error, and update its records as appropriate. 
13 The changes made to this Section by this amendatory Act of 
14the 103rd General Assembly apply to matters concerning tax 
15certificates issued on or after the effective date of this 
16amendatory Act of the 103rd General Assembly. 
17(Source: P.A. 100-890, eff. 1-1-19; 101-379, eff. 1-1-20; 
18101-659, eff. 3-23-21.)





19 (35 ILCS 200/21-315)



20 Sec. 21-315. Refund of costs; interest on refund. 

21 (a) If a sale in
error under Section 21-310, 22-35, or 
2222-50
is declared, the amount refunded
shall also include all 
23costs paid by the owner of the
certificate of
purchase or his 
24or her assignor which were posted to the tax judgment, sale,

25redemption and forfeiture record, except that if the sale in 
 
 
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1error is declared under Section 22-50, in counties of 
23,000,000 or more inhabitants the amount refunded shall not 
3include the $100 fee paid in accordance with Section 21-330.

4 (b) In those cases which arise solely under grounds set 
5forth in Section
21-310, the amount refunded shall also 
6include
interest
on the refund of the amount paid
for the 
7certificate of purchase, except as otherwise provided in this 
8Section.
Interest shall be awarded and paid to the tax 
9purchaser at the rate of 1% per
month from the date of sale to 
10the date of payment, or in an amount equivalent
to the penalty 
11interest which would be recovered on a redemption at the time 
12of
payment pursuant to the order for sale in error, whichever 
13is less. Interest
shall not be paid when the sale in error is 
14made pursuant to paragraph (2) or
(4) of
subsection (b) of 
15Section 21-310, Section 22-35, Section 22-50, subdivision 
16(a)(5), (b)(1), (b)(2), or (b)(4) of Section 21-310, any 
17ground
not enumerated in Section 21-310, or in any other case 
18where the court
determines that the
tax purchaser had actual 
19knowledge prior to the sale of the grounds on which
the sale is 
20declared to be erroneous.

21 (c) When the county collector files a petition for sale in 
22error under
Section 21-310 and mails a notice thereof by

23certified or registered mail to the
last known owner of the 
24certificate of purchase, any interest otherwise
payable under 
25this Section shall cease to accrue as of the date the
petition 
26is filed, unless the tax purchaser agrees to an order for sale 
 
 
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1in
error upon the presentation of the petition to the court. 
2Notices under
this subsection may be mailed to the last known 
3owner of the
certificate of
purchase. When the
owner of the 
4certificate of purchase contests the collector's petition

5solely to determine whether the grounds for sale in error are 
6such as to
support a claim for interest, the court may direct 
7that the principal
amount of the refund be paid to the owner of 
8the certificate of purchase
forthwith. If the court thereafter 
9determines that a claim for interest
lies under this Section, 
10it shall award such interest from the date of sale
to the date 
11the principal amount was paid. If the owner of the certificate 
12of purchase files an objection to the county collector's 
13intention to declare an administrative sale in error, as 
14provided under subsection (c) of Section 21-310, and, 
15thereafter, the county collector elects to apply to the 
16circuit court for a sale in error under subsection (a) of 
17Section 21-310, then, if the circuit court grants the county 
18collector's application for a sale in error, the court may not 
19award interest to the owner of the certificate of purchase for 
20the period after the mailing date of the county collector's 
21notice of intention to declare an administrative sale in 
22error.


23(Source: P.A. 94-662, eff. 1-1-06.)




24 (35 ILCS 200/21-330)



25 Sec. 21-330. Fund for payment of interest. In all counties 
 
 
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1of less than 3,000,000 inhabitants, the county board, by 
2resolution, may impose a fee for payment of interest and 
3costs. Each person purchasing any property at a sale under 
4this Code shall pay to the county collector, prior to the 
5issuance of any certificate of purchase, a fee of up to $60 for 
6each item purchased.
Each person purchasing
any
property at a 
7sale held under this Code in a county with 3,000,000 or more

8inhabitants shall pay to the county collector,
prior to the 
9issuance of any certificate of purchase, a fee of $100 for each

10item purchased. That amount shall be included in the
price 
11paid for the certificate of purchase and the amount required 
12to redeem
under Section 21-355.

13 All sums of money received under this Section shall be 
14paid by the
collector to the county treasurer of the county in 
15which the property is
situated for deposit into a special 
16fund. It
shall be the duty of the county treasurer, as trustee 
17of the fund, to
invest the principal and income of the fund 
18from time to time, if not
immediately required for payments 
19under this Section, in investments as are
authorized by 
20Sections 3-10009 and 3-11002 of the Counties Code. The fund

21shall be held to pay interest and costs
by the county treasurer 
22as trustee of the fund. No payment shall be made
from the fund 
23except by order of the court declaring a sale in error under

24Section 21-310, 22-35, or 22-50
or by declaration of the 
25county collector under subsection (c) of Section
21-310.

26Payments under this Section are subject to the provisions of 
 
 
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1subsection (a) of Section 21-315 concerning sales in error 
2declared under Section 22-50 in counties of 3,000,000 or more 
3inhabitants. Any moneys accumulated in the fund by the county 
4treasurer in excess of (i) $100,000 in counties with 250,000 
5or less inhabitants or (ii) $500,000 in counties with more 
6than 250,000 inhabitants shall be paid each year prior to the 
7commencement of the
annual tax sale, first to satisfy
any 
8existing unpaid judgments entered pursuant to Section 21-295, 
9and any funds
remaining thereafter shall be paid to the 
10general fund of the county.

11(Source: P.A. 100-1070, eff. 1-1-19.)





12 (35 ILCS 200/21-350)



13 Sec. 21-350. Period of redemption. Property sold under 
14this Code may be
redeemed at any time before the expiration of 
152 years from the date of sale,
except that:


16  (a) If on the date of sale the property is vacant 
17 non-farm property or
property containing an improvement 
18 consisting of a structure or structures with
7 or more 
19 residential units or that is commercial or industrial 
20 property, it
may be redeemed at any time before the 
21 expiration of 1 year 6 months from the date of
sale if the 
22 property, at the time of sale, was for each of 2 or more 
23 years
delinquent or forfeited for all or part of the 
24 general taxes due on the
property.


25  (b) (Blank) If on the date of sale the property sold 
 
 
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1 was improved with a
structure consisting of at least one 
2 and not more than 6 dwelling units it
may be redeemed at 
3 any time on or before the expiration of 2 years and 6

4 months from the date of sale. If, however, the court that 
5 ordered the
property sold, upon the verified petition of 
6 the holder of the certificate of
purchase brought within 4 
7 months from the date of sale, finds and declares that
the 
8 structure on the property is abandoned, then the court may 
9 order that the
property may be redeemed at any time on or 
10 before the expiration of 2 years
from the date of sale. 
11 Notice of the hearing on a petition to declare the

12 property abandoned shall be given to the owner or owners 
13 of the property and to
the person in whose name the taxes 
14 were last assessed, by certified or
registered mail sent 
15 to their last known addresses at least 5 days before the

16 date of the hearing.


17  (c) If the period of redemption has been extended by 
18 the certificate
holder as provided in Section 21-385 or 
19 Section 22-5, the property may be redeemed on or before

20 the extended redemption date. The changes made to this 
21 Section by this amendatory Act of the 103rd General 
22 Assembly apply to matters concerning tax certificates 
23 issued on or after January 1, 2024. 

24(Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;

2586-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189; 
2688-455.)




 
 
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1 (35 ILCS 200/21-355)



2 Sec. 21-355. Amount of redemption. Any person desiring to 
3redeem shall
deposit an amount specified in this Section with 
4the county clerk of the
county in which the property is 
5situated,
in legal money of the United States, or by cashier's 
6check, certified check,
post office money order or money order 
7issued by a financial institution
insured by an agency or 
8instrumentality of the United States, payable to the
county 
9clerk of the proper county. The deposit shall be deemed timely 
10only
if actually received in person at the county clerk's 
11office prior to the close
of business as defined in Section 
123-2007 of the Counties Code on or before the
expiration of the 
13period of redemption or by United
States mail with a post 
14office cancellation mark dated not less than one day
prior to 
15the expiration of the period of redemption. The deposit shall

16be
in an amount equal to the total of the
following:

17  (a) the certificate amount, which shall include all 
18 tax principal,
special assessments, interest and penalties 
19 paid by the tax purchaser together
with costs and fees of 
20 sale and fees paid under Sections 21-295 and 21-315

21 through 21-335, except for the nonrefundable $80 fee paid, 
22 pursuant to Section 21-295, for each item purchased at the 
23 tax sale;

24  (b) the accrued penalty, computed through the date of 
25 redemption as a
percentage of the certificate amount, as 
 
 
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1 follows:

2   (1) if the redemption occurs on or before the 
3 expiration of 6 months
from the date of sale, the 
4 certificate amount times the penalty bid at sale;

5   (2) if the redemption occurs after 6 months from 
6 the date of sale,
and on or before the expiration of 12 
7 months from the date of sale, the
certificate amount 
8 times 2 times the penalty bid at sale;

9   (3) if the redemption occurs after 12 months from 
10 the date of sale
and on or before the expiration of 18 
11 months from the date of sale, the
certificate amount 
12 times 3 times the penalty bid at sale;

13   (4) if the redemption occurs after 18 months from 
14 the date
of sale and on or before the expiration of 24 
15 months from the date of sale,
the certificate amount 
16 times 4 times the penalty bid at sale;

17   (5) if the redemption occurs after 24 months from 
18 the date of sale
and on or before the expiration of 30 
19 months from the date of sale, the
certificate amount 
20 times 5 times the penalty bid at sale;

21   (6) if the redemption occurs after 30 months from 
22 the date of sale
and on or before the expiration of 36 
23 months from the date of sale, the
certificate amount 
24 times 6 times the penalty bid at sale.

25  In the event that the property to be redeemed has been 
26 purchased
under Section 21-405 before January 1, 2024, the 
 
 
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1 penalty bid shall be 12% per penalty
period as set forth in 
2 subparagraphs (1) through (6) of this subsection (b).
The 
3 changes to this subdivision (b)(6) made by this amendatory 
4 Act of the
91st General Assembly are not a new enactment, 
5 but declaratory of existing
law.

6  If the property to be redeemed is property with 
7 respect to which a tax lien or certificate is acquired on 
8 or after January 1, 2024 by the county as trustee pursuant 
9 to Section 21-90, the penalty bid is 0.75% and shall 
10 accrue monthly instead of according to the penalty periods 
11 established in subparagraphs (1) through (6) of this 
12 subsection (b). 
13  (c) The total of all taxes, special assessments, 
14 accrued interest on those
taxes and special assessments 
15 and costs charged in connection with the payment
of those 
16 taxes or special assessments, except for the nonrefundable 
17 $80 fee paid, pursuant to Section 21-295, for each item 
18 purchased at the tax sale, which have been paid by the tax

19 certificate holder on or after the date those taxes or 
20 special assessments
became delinquent together with 12% 
21 penalty on each amount so paid for each
year or portion 
22 thereof intervening between the date of that payment and 
23 the
date of redemption.
In counties with less than 
24 3,000,000 inhabitants, however, a tax certificate
holder 
25 may not pay
all or part of an installment of a subsequent 
26 tax or special assessment for any
year, nor shall any

 
 
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1 tender of such a payment be accepted, until after the 
2 second or final
installment
of the subsequent tax or 
3 special assessment has become delinquent
or until after 
4 the
holder of the certificate of purchase has filed a 
5 petition for a tax deed under
Section 22.30.
The person

6 redeeming shall also pay the amount of interest charged on 
7 the subsequent tax
or special assessment and paid as a 
8 penalty by the tax certificate holder.
This amendatory Act 
9 of
1995 applies to tax years beginning with the 1995 
10 taxes, payable in 1996, and
thereafter.

11  (d) Any amount paid to redeem a forfeiture occurring 
12 before January 1, 2024 but after subsequent to the
tax 
13 sale together with 12% penalty thereon for each year or 
14 portion thereof
intervening between the date of the 
15 forfeiture redemption and the date of
redemption from the 
16 sale.

17  (e) Any amount paid by the certificate holder for 
18 redemption of a
subsequently occurring tax sale, including 
19 tax liens or certificates held by the county as trustee, 
20 pursuant to Section 21-90.

21  (f) All fees paid to the county clerk under Section 
22 22-5.

23  (g) All fees paid to the registrar of titles incident 
24 to registering
the tax certificate in compliance with the 
25 Registered Titles (Torrens) Act.

26  (h) All fees paid to the circuit clerk and the 
 
 
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1 sheriff, a licensed or registered private detective, or 
2 the
coroner in connection with the filing of the petition 
3 for tax deed and
service of notices under Sections 22-15 
4 through 22-30 and 22-40 in addition to
(1) a fee of $35 if 
5 a petition for tax deed has been filed, which fee shall
be 
6 posted to the tax judgement, sale, redemption, and 
7 forfeiture record, to be
paid to the purchaser or his or 
8 her assignee; (2) a fee of $4 if a notice under
Section 
9 22-5 has been filed, which fee shall be posted
to the tax 
10 judgment, sale, redemption, and forfeiture record, to be 
11 paid to
the purchaser or his or her assignee; (3) all costs 
12 paid to record a
lis pendens notice in connection with 
13 filing a petition under this Code; and (4) if a petition 
14 for tax deed has been filed, all fees up to $150 per 
15 redemption paid to a registered or licensed title 
16 insurance company or title insurance agent for a title 
17 search to identify all owners, parties interested, and 
18 occupants of the property, to be paid to the purchaser or 
19 his or her assignee.
The fees in (1) and (2) of this 
20 paragraph (h) shall be exempt from the posting

21 requirements of Section 21-360. The costs incurred in 
22 causing notices to be served by a licensed or registered 
23 private detective under Section 22-15, may not exceed the 
24 amount that the sheriff would be authorized by law to 
25 charge if those notices had been served by the sheriff.

26  (i) All fees paid for publication of notice of the tax 
 
 
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1 sale in
accordance with Section 22-20.

2  (j) All sums paid to any county, city, village or 
3 incorporated town for
reimbursement under Section 22-35.

4  (k) All costs and expenses of receivership under 
5 Section 21-410, to the
extent that these costs and 
6 expenses exceed any income from the property in
question, 
7 if the costs and expenditures have been approved by the 
8 court
appointing the receiver and a certified copy of the 
9 order or approval is filed
and posted by the certificate 
10 holder with the county clerk. Only actual costs
expended 
11 may be posted on the tax judgment, sale, redemption and 
12 forfeiture
record.

13(Source: P.A. 101-659, eff. 3-23-21.)





14 (35 ILCS 200/21-370)



15 Sec. 21-370. Redemption of forfeited property. Except as 
16otherwise provided
in Section 21-375, any property forfeited 
17to the county state may be redeemed or sold
in the following 
18manner:

19 When property has been forfeited for delinquent general 
20taxes,
the person desiring to redeem shall apply to the county 
21clerk who shall order
the county collector to receive from the 
22person the amount of the forfeited
general taxes, statutory 
23costs, interest prior to forfeiture, printer's fees
due 
24thereon and, in addition, forfeiture interest at a rate of 12% 
25per year or
fraction thereof. Upon presentation of the county 
 
 
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1clerk's order to the county
collector, the collector shall 
2receive the amount due on account of forfeited
general taxes 
3and give the person duplicate receipts, setting forth a

4description of the property and amount received. One of the 
5receipts shall be
countersigned by the county clerk and, when 
6so countersigned, shall be evidence
of the redemption of the 
7property. The receipt shall not be valid until it is

8countersigned by the county clerk. The other receipt shall be 
9filed by the
county clerk in his or her office, and the clerk 
10shall make a proper entry of
the redemption of the property on 
11the appropriate books in his or her office
and charge the 
12amount of the redemption to the county collector.

13 In counties with 3,000,000 or more inhabitants, when

14property has been forfeited because of the nonpayment of

15delinquent special assessments, the county clerk shall collect 
16from the person
desiring to redeem the amount due on the 
17delinquent special assessment,
together with the interest, 
18costs and penalties fixed by law, and shall
issue a receipt 
19therefor setting forth a description of the property and
the 
20amount received. The receipt shall be evidence of the 
21redemption of
the property therein described. In addition, the 
22city comptroller or other
officer designated and authorized by 
23the city council, board of trustees or
other governing body of 
24any municipal corporation which levied any special
assessment 
25shall have power to collect the amounts due on properties

26which have been forfeited, and the interest and penalties due 
 
 
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1thereon,
based upon an estimate of the cost of redemption 
2computed by the county
clerk and at a rate to be fixed by the 
3city council, board of trustees
or other governing body as to 
4the interest and penalties due thereon and
shall issue a 
5receipt therefor. The person receiving the receipt shall
file 
6with the county clerk the receipt of the municipal officer 
7that
such special assessments and interest and penalties have 
8been paid. Upon
the presentation of the receipt the county 
9clerk shall issue to the person
a certificate of cancellation 
10setting forth a description of the property,
the special 
11assessment warrant and installment, and the amount received by 
12the
municipal officer. The certificate of cancellation shall 
13be evidence
of the redemption of the property therein 
14described. The city council, board of
trustees, or other 
15governing body may authorize the municipal officer to waive

16penalties for the first year in excess of 7%. The form of the 
17receipt of
redemption for filing with the county clerk shall 
18be as prescribed by law.

19 In counties with less than 3,000,000 inhabitants, when 
20property has been
forfeited in whole or in part for the 
21non-payment of delinquent special
assessments, the person 
22desiring to redeem shall apply to the municipal
collector who 
23shall receive the amount due on the delinquent special

24assessment, together with the interest, costs and penalties 
25fixed by law, and
issue a certificate therefor. The recipient 
26shall file the certificate of the
municipal collector that the 
 
 
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1special assessments and the costs, interest and
penalties 
2thereon have been paid with the county clerk. The municipal

3collector's certificate of payment shall be filed by the 
4county clerk in his or
her office and the clerk shall make a 
5proper entry of the redemption on the
books in his or her 
6office.

7 This Section 21-370 does not apply to any forfeiture that 
8occurs on or after January 1, 2024. 
9(Source: P.A. 87-669; 88-455.)





10 (35 ILCS 200/21-385)



11 Sec. 21-385. Extension of period of redemption.  
12 (a) For any tax certificates held by a county pursuant to 
13Section 21-90, the redemption period for each tax certificate 
14shall be extended by operation of law until the date 
15established by the county as the redemption deadline in a 
16petition for tax deed filed under Section 22-30. The 
17redemption deadline established in the petition shall be 
18identified in the notices provided under Sections 22-10 
19through 22-25 of this Code. After a redemption deadline is 
20established in the petition for tax deed, the county may 
21further extend the redemption deadline by filing with the 
22county clerk of the county in which the property is located a 
23written notice to that effect describing the property, 
24identifying the certificate number, and specifying the 
25extended period of redemption. Notwithstanding any expiration 
 
 
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1of a prior redemption period, all tax certificates forfeited 
2to the county and held pursuant to Section 21-90 shall remain 
3enforceable by the county or its assignee, and redemption 
4shall be extended by operation of law until the date 
5established by the county as the redemption deadline in a 
6petition for tax deed filed under Section 22-30. 
7 (b) Within 60 days of the date of assignment, assignees of 
8forfeited certificates under Section 21-90 or Section 21-145 
9of this Code must file with the county clerk of the county in 
10which the property is located a written notice describing the 
11property, stating the date of the assignment, identifying the 
12certificate number and specifying a deadline for redemption 
13that is not later than 3 years from the date of assignment. 
14Upon receiving the notice, the county clerk shall stamp the 
15date of receipt upon the notice. If the notice is submitted as 
16an electronic record, the county clerk shall acknowledge 
17receipt of the record and shall provide confirmation in the 
18same manner to the certificate holder. The confirmation from 
19the county clerk shall include the date of receipt and shall 
20serve as proof that the notice was filed with the county clerk. 
21In no event shall a county clerk permit an assignee of 
22forfeited certificates under Section 21-90 or Section 21-145 
23of this Code to extend the period of redemption beyond 3 years 
24from the date of assignment. If the redemption period expires 
25and no petition for tax deed has been filed under Section 
2622-30, the assigned tax certificate shall be forfeited to and 
 
 
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1held by the county pursuant to Section 21-90. 
2 (c) Except for the county as trustee pursuant to Section 
321-90, the The
purchaser or his or her assignee of property

4sold for nonpayment of general taxes or special assessments 
5may extend
the period of redemption at any time before the 
6expiration of the
original period of redemption, or thereafter 
7prior to the expiration of any
extended period of redemption, 
8but only for a period that which will expire not later than 3

9years from the date of sale, by filing with the county clerk of

10the county in which the property is located a written notice to 
11that
effect describing the property, stating the date of the 
12sale and
specifying the extended period of redemption. Upon 
13receiving the notice, the county clerk shall stamp the date of 
14receipt upon the notice. If the notice is submitted as an 
15electronic record, the county clerk shall acknowledge receipt 
16of the record and shall provide confirmation in the same 
17manner to the certificate holder. The confirmation from the 
18county clerk shall include the date of receipt and shall serve 
19as proof that the notice was filed with the county clerk. The 
20county clerk shall not be required to extend the period of 
21redemption unless the purchaser or his or her assignee obtains 
22this acknowledgement of delivery. If prior to the
expiration 
23of the period of redemption or extended period of redemption
a 
24petition for tax deed has been filed under Section
22-30, upon 
25application of the petitioner, the court shall allow the

26purchaser or his or her assignee to extend the period of 
 
 
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1redemption after
expiration of the original period or any 
2extended period of redemption,
provided that any extension 
3allowed will expire not later than 3 years from the
date of 
4sale, unless the certificate has been assigned to the county 
5collector by order of the court which ordered the property 
6sold, in which case the period of redemption shall be extended 
7for such period as may be designated by the holder of the 
8certificate, such period not to exceed 36 months from the date 
9of the assignment to the collector. If the period of 
10redemption is extended, the purchaser or his or
her assignee 
11must give the notices provided for in Section 22-10 at the

12specified times prior to the expiration of the extended period 
13of redemption by
causing a sheriff (or if he or she is 
14disqualified, a coroner) of the county in
which the property, 
15or any part thereof, is located to serve the notices as

16provided in Sections 22-15 and 22-20.
The notices may also be 
17served as provided in Sections 22-15 and 22-20 by a
special 
18process server appointed by the court under Section 22-15 and 
19as provided in Sections 22-15 and 22-20.

20 The changes made to this Section by this amendatory Act of 
21the 103rd General Assembly apply to matters concerning tax 
22certificates issued on or after January 1, 2024. 
23(Source: P.A. 100-890, eff. 1-1-19; 100-975, eff. 8-19-18; 
24101-81, eff. 7-12-19.)





25 (35 ILCS 200/21-400)



 
 
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1 Sec. 21-400. Special assessments withdrawn or forfeited. 

2 In counties with 3,000,000 or more inhabitants, the county 
3clerk, upon
request of the city comptroller or other municipal 
4officer authorized by the
city council or board of trustees of 
5any city, village or incorporated town to
make such request, 
6shall issue to the city, village or incorporated town, a

7certificate of withdrawal or forfeiture countersigned by the 
8county collector
for each property withdrawn or forfeited for 
9non-payment of any special
assessment. The certificate of 
10withdrawal or forfeiture shall describe the
property withdrawn 
11or forfeited, the date of the withdrawal or forfeiture, and

12the amount of the special assessment, interest and costs.

13(Source: P.A. 76-2254; 88-455.)





14 (35 ILCS 200/21-405)



15 Sec. 21-405. Special assessments withdrawn or forfeited.  
16 When property has been forfeited for delinquent general 
17taxes or
special assessments, a person desiring to purchase 
18the property shall make
application to the county clerk. The 
19application shall be accompanied by a
fee of $10 in counties 
20with 3,000,000 or more inhabitants and $5 in counties
with 
21less than 3,000,000 inhabitants for each item on which 
22application is
made. The county clerk shall promptly send 
23notice by registered or certified
mail, return receipt 
24requested, to the party in whose name the general taxes
were 
25last assessed or paid. The notice shall adequately describe 
 
 
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1the property,
shall state the name and address of the party in 
2whose name the general taxes
were last assessed or paid, shall 
3recite that application has been made to
purchase the property 
4for forfeited taxes or special assessments
and that the 
5property will be sold unless redemption is made within 30
days 
6of the mailing of notice. For 30 days after the mailing, the

7property may be redeemed under Section 21-370.

8 If redemption is not made, the county clerk shall receive

9from the purchaser the amount due on forfeited special 
10assessments,
together with the interest, costs and penalties 
11thereon fixed by law, and
shall issue an order to the county 
12collector directing him or her to receive
from the purchaser 
13the amount of the forfeited general taxes, together with the

14costs, interest, fees and forfeiture interest provided in

15Section 21-370. In the order, the county clerk shall recite 
16the amounts
received by him or her on account of forfeited 
17special assessments and shall
direct the county collector to 
18issue a receipt in the form of a certificate of
purchase. Upon 
19presentation of the order of the county clerk, the county

20collector shall receive the amount due on account of forfeited 
21general taxes,
and shall issue a receipt therefor in the form 
22of a certificate of purchase.

23 The certificate of purchase shall set forth a description 
24of the property,
and the amount paid by the purchaser on 
25account of general taxes and special
assessments, and shall be 
26countersigned by the county clerk. When so
countersigned, the 
 
 
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1certificate of purchase shall be evidence of the sale of the

2property and of the receipt by the county collector of the 
3amounts ordered to
be received by him or her by the county 
4clerk on account of general taxes, and
evidence of receipt by 
5the county clerk of the amount received by him or her on

6account of forfeited special assessments. A certificate of 
7purchase shall not
be valid until it is countersigned by the 
8county clerk. Upon countersigning
the certificate, the county 
9clerk shall make a proper entry of the sale of the
property on 
10the appropriate books, and charge the amount of the sale money 
11of
forfeited general taxes to the collector.

12 Property purchased under this Section shall be subject to 
13redemption,
notice, etc., the same as if sold under Section 
1421-110 through 21-120. Any
special assessment which has been 
15withdrawn from collection by the municipality
levying it shall 
16not be subject to sale, but the purchaser, prior to the entry

17of any order for the issuance of a tax deed based on a sale 
18under this Section,
shall pay to the officer entitled to 
19receive the amount due on all the
withdrawn special 
20assessments. The purchaser may file his or her receipts with

21the county clerk and have them posted on the tax judgment, 
22sale, redemption and
forfeiture record at the same rate of 
23penalty and in the same manner as in the
case of payment of 
24taxes and special assessments accruing after the sale, as

25provided in Section 21-355.

26 This Section does not apply to any application or 
 
 
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1forfeiture that occurs on or after January 1, 2024. 
2(Source: P.A. 87-669; 88-455.)





3 (35 ILCS 200/21-430)



4 Sec. 21-430. Partial settlement. In the event an owner or 
5party interested
requests to make settlement on a part of the 
6property sold to a municipality,
withdrawn from collection or 
7forfeited to the county State for the non-payment of
special 
8assessments, the municipal officer is hereby authorized to 
9accept the
pro rata amount of any or all installments of the 
10special assessment. That
amount shall be computed by the board 
11of local improvements, or other board or
officer levying the 
12special assessment, together with interest, costs and

13penalties as provided by law.

14 A petition containing the computation shall then be 
15presented by the
municipality to the court wherein the 
16original assessment was confirmed.
The petition shall bear the 
17same number and title as the original
proceeding. At least 10 
18days before the date set for the
hearing of the petition, 
19notices shall be sent by mail, postpaid, to each
of the persons 
20who last paid the general taxes on the property
originally 
21assessed. The notices shall contain the description of the

22property as originally assessed, as it is to be divided, and 
23the division
of the original assessment, or installments 
24thereof, together with
interest, costs and penalties, showing 
25the amount to be charged against
each part of the property of 
 
 
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1land so divided, the date when the
petition is to be heard, and 
2the date when objections thereto may be filed.

3 An affidavit by one of the members of the board of local 
4improvements, or
other board or officer computing the 
5division, attesting to the mailing is
prima facie evidence of 
6a compliance with this Section. The court shall proceed
to 
7determine a fair and equitable division of the assessment, or 
8any
installment thereof, together with all interest, penalties 
9and costs. The
court shall order the cancellation of the 
10certificate of sale, withdrawal or
forfeiture on any part of 
11the property if settlement is made within 10 days
from the date 
12of the court's order.

13 The county clerk may note on the certificate the partial 
14cancellation and
shall issue a certificate of cancellation on 
15that part of the property and
return the certificate to the 
16municipality. Where a certificate of forfeiture
or withdrawal 
17has not been issued, the county clerk may accept the Receipt of

18Deposit for Redemption, issued by the municipal officer, as 
19provided by law,
and the clerk shall issue a certificate of 
20cancellation on that part of the
property. He or she shall make 
21proper entry on his or her records showing the
part of the 
22property on which settlement has been made and the amount due 
23on
the balance.

24(Source: P.A. 83-358; 88-455.)




25 (35 ILCS 200/22-5)


 
 
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1 Sec. 22-5. Notice of sale and redemption rights. In order 
2to be
entitled to a tax deed, within 4 months and 15 days after 
3any
sale held under this Code, the purchaser
or his or her 
4assignee, and the county for all forfeited certificates from 
5the annual sale, shall deliver to the county clerk a notice
to 
6be given to the party in whose name the taxes are last assessed 
7as
shown by the most recent tax collector's warrant books, in 
8at least 10
point type in the following form completely filled 
9in:

10
TAKE NOTICE


11 County of ...............................................

12 Date Premises Sold or Forfeited ..........................

13 Certificate No. .........................................

14 Sold for General Taxes of (year) ........................

15 Sold for Special Assessment of (Municipality)

16 and special assessment number ...........................

17 Warrant No. ............... Inst. No. .................

18
THIS PROPERTY HAS BEEN SOLD FOR


19
DELINQUENT TAXES


20Property Address (as identified on the most recent tax bill, 
21if available) Property located at .

22Legal Description or Property Index No. .....................

23Property Classification...................................... 
24...................

25.............................................................

26 This notice is to advise you that the above property has 
 
 
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1been
sold for delinquent taxes and that the period of 
2redemption from
the sale will expire on .....................

3 This notice is also to advise you that a petition may will 
4be filed for a
tax deed which will transfer title and the right 
5to possession of the above-referenced this
property 
6("Property") if redemption is not made on or before the 
7redemption deadline. .............................................................

8 To determine the redemption deadline and the total amount 
9you must pay to redeem the sold taxes, you must immediately 
10contact the County Clerk at the address, phone number, or 
11email address below. Check with the County Clerk for the exact 
12amount you owe before redeeming. Payment must be made by 
13certified check, cashier's check, money order, or in cash to 
14the County Clerk. 
15 At the date of this notice the total amount which you must 
16pay in order
to redeem the above property is ................

17
YOU ARE URGED TO REDEEM IMMEDIATELY TO


18
PREVENT LOSS OF PROPERTY


19 Property sold under the Property Tax Code may be redeemed 
20by any owner or person holding an interest in the Property at 
21any time before the following deadlines (based on property 
22classification as of the Date of Sale): 
23 You must redeem your taxes within one year of the Date of 
24Sale for the following classifications: 
25  (1) vacant non-farm property;
26  (2) property containing an improvement consisting of a 
 
 
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1 structure or structures with 7 or more residential units; 
2 and
3  (3) commercial or industrial property. 
4 You must redeem your taxes within 2 1/2 years of the Date 
5of Sale for the following classifications: 
6  (1) all residential property with less than 6 units; 
7 and
8  (2) all other property not covered by the 1-year 
9 redemption period outlined above. 
10 Redemption deadlines may have been extended by the 
11certificate holder or pursuant to Illinois law. To confirm the 
12redemption deadline, you must contact the County Clerk at the 
13address, telephone number, or email address below. Redemption 
14can be made at any time on or before .... by applying to
the 
15County Clerk of .... County, Illinois at the Office of the 
16County Clerk in
...., Illinois. The address, telephone number, 
17and email address for the County Clerk is as follows: 

18 The above amount is subject to increase at 6 month 
19intervals from the
date of sale. Check with the county clerk as 
20to the exact amount you owe
before redeeming. Payment must be 
21made by certified check, cashier's check,
money order, or in 
22cash.

23 For further information contact the County Clerk

24ADDRESS:............................

25TELEPHONE:..........................


26 For further information about the redemption deadline, 
 
 
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1redemption amount, or payment process, please contact the 
2County Clerk. 

3
...............................


4
Purchaser or Assignee




5
Dated (insert date).





6 Within 10 days after receipt of said notice, the county 
7clerk shall mail
to the addresses supplied by the purchaser or 
8assignee, by registered or
certified mail, copies of said 
9notice to the party in whose name the taxes
are last assessed 
10as shown by the most recent tax collector's warrant books.

11With the exception of a county or taxing district acquiring 
12certificates pursuant to Section 21-90 and 21-260, all 
13purchasers or assignees shall pay to the clerk postage plus 
14the sum of $10.
The clerk shall write or stamp the date of 
15receiving the notices upon the
copies of the notices, and 
16retain one copy.

17 With the exception of forfeited tax liens or certificates 
18held by the county pursuant to Section 21-90, all redemption 
19periods shall begin on the date of sale. For forfeited tax 
20liens or certificates held by the county pursuant to Section 
2121-90, the county may cure any defect in a notice, or failure 
22to send a notice as required by this Section, by delivering to 
23the county clerk a notice to be given to the party in whose 
24name the taxes are last assessed as shown by the most recent 
 
 
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1tax collector's warrant books. The redemption period begins on 
2the date the county delivered the corrected notice to the 
3clerk, if such extension is otherwise permitted by law. 
4 The changes to this Section made by this amendatory Act of 
5the 97th General Assembly apply only to tax sales that occur on 
6or after the effective date of this amendatory Act of the 97th 
7General Assembly.
8 The changes made to this Section by this amendatory Act of 
9the 103rd General Assembly apply to matters concerning tax 
10certificates issued on or after the effective date of this 
11amendatory Act of the 103rd General Assembly. 
12(Source: P.A. 102-815, eff. 5-13-22.)




13 (35 ILCS 200/22-10)

14 Sec. 22-10. Notice of expiration of period of redemption. 
15A purchaser or assignee shall not be entitled to a tax deed to 
16the
property sold unless, not less than 3 months nor more than 
176 months prior to
the expiration of the period of redemption, 
18he or she gives notice of the
sale and the date of expiration 
19of the period of redemption to the
owners, occupants, and 
20parties interested in the property, including any
mortgagee of 
21record, as provided below. For counties or taxing districts 
22holding certificates pursuant to Section 21-90, the date of 
23expiration of the period of redemption shall be designated by 
24the county or taxing district in its petition for tax deed and 
25identified in the notice below, which shall be filed with the 
 
 
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1county clerk. the

2 The Notice to be given to the parties shall be in at least 
310-point 10 point
type in the following form completely filled 
4in:

5TAX DEED NO. .................... FILED ....................

6
TAKE NOTICE


7 County of ...............................................

8 Date Premises Sold or Forfeited ..........................

9 Certificate No. ........................................

10 Sold or Forfeited for General Taxes of (year) ...........

11 Sold for Special Assessment of (Municipality)

12 and special assessment number ...........................

13 Warrant No. ................ Inst. No. .................

14
THIS PROPERTY HAS BEEN SOLD FOR


15
DELINQUENT TAXES


16Property Address (as identified on the most recent tax bill, 
17if available) Property located at .

18Legal Description or Property Index No. .....................

19.............................................................

20.............................................................

21 This notice is to advise you that the above property has

22been sold for delinquent taxes and that the period of

23redemption from the sale will expire on .....................

24.............................................................

25 The amount to redeem is subject to increase at 6 month 
26intervals from
the date of sale and may be further increased if 
 
 
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1the purchaser at the tax
sale or his or her assignee pays any 
2subsequently accruing taxes or special
assessments to redeem 
3the property from subsequent forfeitures or tax sales.
Check 
4with the county clerk as to the exact amount you owe before 
5redeeming.

6 This notice is also to advise you that a petition has been 
7filed for
a tax deed which will transfer title and the right to 
8possession of this
property if redemption is not made on or 
9before ......................................................

10 This matter is set for hearing in the Circuit Court of this 
11county in
...., Illinois on .....

12 You may be present at this hearing but your right to redeem 
13will
already have expired at that time.

14
YOU ARE URGED TO REDEEM IMMEDIATELY


15
TO PREVENT LOSS OF PROPERTY


16 Redemption can be made at any time on or before .... by 
17applying to
the County Clerk of ...., County, Illinois at the 
18Office of the County Clerk in
...., Illinois.

19 For further information contact the County Clerk

20ADDRESS:....................

21TELEPHONE:..................



22
..........................


23
Purchaser or Assignee.



24
Dated (insert date).




 
 
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1 In counties with 3,000,000 or more inhabitants, the notice 
2shall also state
the address, room number, and time at which 
3the matter is set for hearing.

4 The changes to this Section made by Public Act 97-557 
5apply only to matters in which a petition for tax deed is filed 
6on or after July 1, 2012 (the effective date of Public Act 
797-557). 

8 The changes to this Section made by Public Act 102-1003 
9this amendatory Act of the 102nd General Assembly apply to 
10matters in which a petition for tax deed is filed on or after 
11May 27, 2022 (the effective date of Public Act 102-1003) this 
12amendatory Act of the 102nd General Assembly. Failure of any 
13party or any public official to comply with the changes made to 
14this Section by Public Act 102-528 does not invalidate any tax 
15deed issued prior to May 27, 2022 (the effective date of Public 
16Act 102-1003) this amendatory Act of the 102nd General 
17Assembly. 
18 The changes made to this Section by this amendatory Act of 
19the 103rd General Assembly apply to matters concerning tax 
20certificates issued on or after the effective date of this 
21amendatory Act of the 103rd General Assembly. 
22(Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22; 
23102-1003, eff. 5-27-22; revised 9-1-22.)





24 (35 ILCS 200/22-15)


25 Sec. 22-15. Service of notice. The purchaser or his or her 
 
 
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1assignee shall
give the notice required by Section 22-10 by 
2causing it to be published in a
newspaper as set forth in 
3Section 22-20. In addition, the notice shall be
served upon 
4owners who reside on any part of the subject property by 
5leaving a copy of the notice with those owners personally. The 
6notice must be served by a sheriff (or if he or she is 
7disqualified, by a coroner) of the
county in which the 
8property, or any part thereof, is located or, except in Cook 
9County, by a person who is licensed or registered as a private 
10detective under the Private Detective, Private Alarm, Private 
11Security, Fingerprint Vendor, and Locksmith Act of 2004 upon 
12owners who
reside on any part of the property sold by leaving a 
13copy of the notice with
those owners personally.

14 In counties of 3,000,000 or more inhabitants, if the 
15notice required by Section 22-10 is to be served by the 
16sheriff, no sale in error may be declared pursuant to Section 
1722-50 or subparagraph (5) of subsection (a) of Section 21-310 
18based upon the sheriff's failure to serve the notice in 
19accordance with this Section unless the notice and service 
20list for the first service attempt is delivered by the 
21purchaser or assignee to the sheriff at least 5 months prior to 
22the expiration of the period of redemption. Purchasers or 
23assignees may request that the sheriff make additional service 
24attempts to the same entities and locations, and the sheriff 
25may make those additional attempts within the noticing period 
26established in Section 22-10, but the sheriff's failure to 
 
 
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1make such additional service attempts is not grounds for a 
2sale in error under Section 22-50 or subparagraph (5) of 
3subsection (a) of Section 21-310. 
4 In counties of 3,000,000 or more inhabitants, if the 
5purchaser or assignee requests that the sheriff make an 
6additional service attempt upon an entity or to a location 
7that was not included on the service list for the first 
8attempt, then the purchaser or assignee must deliver the 
9notice and service list for the additional service attempt to 
10the sheriff at least 4 months before the expiration of the 
11period of redemption. If the purchaser or assignee delivers 
12the notice and service list for an additional service attempt 
13upon an entity or to a location that was not included on the 
14service list for the first attempt to the sheriff at least 4 
15months before the expiration of the period of redemption, then 
16the sheriff's failure to serve the notice in accordance with 
17this Section may be grounds for a sale in error under Section 
1822-50 but not under subparagraph (5) of subsection (a) of 
19Section 21-310. If the purchaser or assignee fails to deliver 
20the notice and service list for an additional service attempt 
21upon an entity or to a location that was not included on the 
22first service list to the sheriff at least 4 months prior to 
23the expiration of the period of redemption, then the sheriff's 
24failure to serve that additional notice in accordance with 
25this Section is not grounds for a sale in error under either 
26Section 22-50 or subparagraph (5) of subsection (a) of Section 
 
 
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121-310. 
2 In counties of 3,000,000 or more inhabitants where a 
3taxing district is a
petitioner for tax deed pursuant to 
4Section 21-90, in lieu of service by the
sheriff or coroner the 
5notice may be served by a special process server
appointed by 
6the circuit court as provided in this Section. The taxing

7district may move prior to filing one or more petitions for tax 
8deed for
appointment of such a special process server. The 
9court, upon being satisfied
that the person named in the 
10motion is at least 18 years of age and is capable
of serving 
11notice as required under this Code, shall enter an order 
12appointing
such person as a special process server for a 
13period of one year. The
appointment may be renewed for 
14successive periods of one year each by motion
and order, and a 
15copy of the original and any subsequent order shall be filed
in 
16each tax deed case in which a notice is served by the appointed 
17person.
Delivery of the notice to and service of the notice by 
18the special process
server shall have the same force and 
19effect as its delivery to and service by
the sheriff or 
20coroner.

21 The same form of notice shall also be served, in the manner 
22set forth under Sections 2-203,
2-204, 2-205, 2-205.1, and 
232-211 of the Code of Civil
Procedure, upon all other owners and

24parties interested in the property, if upon diligent inquiry 
25they can be found
in the county, and upon the occupants of the 
26property.

 
 
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1 If the property sold has more than 4 dwellings or other 
2rental units, and
has a managing agent or party who collects 
3rents, that person
shall be deemed the occupant and shall be 
4served with notice instead of
the occupants of the individual 
5units. If the property has no
dwellings or rental units, but 
6economic or recreational activities are
carried on therein, 
7the person directing such activities shall be deemed
the 
8occupant. Holders of rights of entry and possibilities of 
9reverter
shall not be deemed parties interested in the 
10property.

11 When a party interested in the property is a trustee, 
12notice served upon the
trustee shall be deemed to have been 
13served upon any beneficiary or note
holder thereunder unless 
14the holder of the note is disclosed of record.

15 When a judgment is a lien upon the property sold, the 
16holder
of the lien shall be served with notice if the name of 
17the judgment debtor as
shown in the transcript, certified copy 
18or memorandum of judgment
filed of record is identical, as to 
19given name and surname, with the
name of the party interested 
20as it appears of record.

21 If any owner or party interested, upon diligent inquiry 
22and effort,
cannot be found or served with notice in the county 
23as provided in this
Section, and the person in actual 
24occupancy and possession is tenant to, or in
possession under 
25the owners or the parties interested in the property, then

26service of notice upon the tenant, occupant or person in 
 
 
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1possession
shall be deemed service upon the owners or parties 
2interested.

3 If any owner or party interested, upon diligent inquiry 
4and effort
cannot be found or served with notice in the county, 
5then the person making the
service shall cause a copy of the 
6notice to be sent by
registered or certified mail, return

7receipt requested, to that party at his or her residence, if 
8ascertainable.

9 The changes to this Section made by Public Act 95-477

10apply only to matters in which a petition for tax deed is filed 
11on or after June 1, 2008 (the effective date of Public Act 
1295-477).

13(Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08; 
1495-876, eff. 8-21-08.)




15 (35 ILCS 200/22-25)


16 Sec. 22-25. Mailed notice. In addition to the notice 
17required to be served
not less than one month nor more than 6

18months prior to the expiration of the
period of redemption, 
19the purchaser or his or her assignee shall prepare
and deliver 
20to the clerk of the Circuit Court of the county in which the

21property is located, not more than 6 months and not less than 3 
22months 111 days prior to the expiration of the period of 
23redemption, the notice provided for in this Section, together 
24with the
statutory costs for mailing the notice by certified 
25mail, return receipt
requested. The form of notice to be 
 
 
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1mailed by the clerk shall be
identical in form to that provided 
2by Section 22-10 for service upon owners
residing upon the 
3property sold, except that it shall bear the signature of the

4clerk instead of the name of the purchaser or assignee and 
5shall designate the parties to whom it is to
be mailed. The 
6clerk may furnish the form. The clerk
shall mail the notices 
7delivered to him or her by certified mail,
return receipt 
8requested, not less than 3 months prior to the expiration of 
9the period of redemption. The certificate of the clerk that he 
10or she has
mailed the notices, together with the return 
11receipts, shall be filed
in and made a part of the court 
12record. The notices shall be
mailed to the owners of the 
13property at their last known addresses, and
to those persons 
14who are entitled to service of notice as occupants.

15 The changes to this Section made by Public Act 97-557 this 
16amendatory Act of the 97th General Assembly shall be construed 
17as being declaratory of existing law and not as a new 
18enactment. 
19 The changes to this Section made by Public Act 102-1003 
20this amendatory Act of the 102nd General Assembly apply to 
21matters in which a petition for tax deed is filed on or after 
22May 27, 2022 (the effective date of Public Act 102-1003) this 
23amendatory Act of the 102nd General Assembly. Failure of any 
24party or any public official to comply with the changes made to 
25this Section by Public Act 102-528 does not invalidate any tax 
26deed issued prior to May 27, 2022 (the effective date of Public 
 
 
10300SB1675ham001- 72 -LRB103 28658 JDS 61179 a


1Act 102-1003) this amendatory Act of the 102nd General 
2Assembly. 
3(Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22; 
4102-1003, eff. 5-27-22; revised 8-12-22.)




5 (35 ILCS 200/22-30)



6 Sec. 22-30. Petition for deed. At any time within 6
months 
7but not less
than 3 months prior to the expiration of the 
8redemption period for property
sold pursuant to judgment and 
9order of sale under Sections 21-110 through
21-120 or 21-260 
10or otherwise acquired by the county pursuant to Section 21-90, 
11the purchaser, or the agent pursuant to Section 21-90, or his 
12or her assignee may file a petition in
the circuit court in the 
13same proceeding in which the judgment and order of
sale were 
14entered, asking that the court direct the county clerk to 
15issue a tax
deed if the property is not redeemed from the sale. 
16The petition shall be
accompanied by the statutory filing fee.

17 Notice of filing the petition and a date for redemption, 
18after which the date on which the petitioner intends to
apply 
19for an order to issue a tax on the petition that a deed if the 
20taxes are not be issued if the property is not
redeemed, shall 
21be given to occupants, owners and persons interested in the

22property as part of the notice provided in Sections 22-10 
23through 22-25, except
that only one publication is required. 
24The county clerk shall be notified of
the filing of the 
25petition and any person owning or interested in the property

 
 
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1may, if he or she desires, appear in the proceeding.

2 The changes to this Section made by this amendatory Act of 
3the 95th General Assembly apply only to matters in which a 
4petition for tax deed is filed on or after the effective date 
5of this amendatory Act of the 95th General Assembly.

6(Source: P.A. 95-477, eff. 6-1-08.)




7 (35 ILCS 200/22-35)



8 Sec. 22-35. Reimbursement of a county or municipality 
9before issuance of tax deed. 
Except in any proceeding in which 
10the tax purchaser is a county acting as a
trustee for
taxing 
11districts as provided in Section 21-90,
an order for the 
12issuance of a tax deed under this Code shall not be entered

13affecting the title to or interest in any property in which a 
14county, city, village or
incorporated town has an interest 
15under the police and welfare power by
advancements made from 
16public funds, until the purchaser or assignee makes

17reimbursement to the county, city, village or incorporated 
18town of the money so
advanced or the county, city, village, or 
19town waives its lien on the property for
the money so advanced. 
20In However, in lieu of reimbursing the county, city, village, 
21or town for any advancement of money that have not been waived 
22reimbursement or waiver, the
purchaser or
his or her
assignee 
23may make application for and the court shall order that the tax

24purchase be set aside as a sale in error. However, a A sale in 
25error may not be granted under this Section if: 
 
 
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1  (1) the lien has been released, satisfied, discharged, 
2 or waived; or 
3  (2) the following conditions apply:
4   (A) the county, city, village, or town does not 
5 agree to release, discharge, or waive the lien;
6   (B) the aggregate total of all such liens recorded 
7 against the property by the county, city, village, or 
8 town is less than $5,000; and
9   (C) the lien or liens secure money advanced by the 
10 county, city, village, or town to abate conditions on 
11 the property that are in violation of Section 11-20-7, 
12 Section 11-20-12, or Section 11-20-13 of the Illinois 
13 Municipal Code or any other applicable codes or 
14 ordinances adopted by a county, city, village or town 
15 pursuant to its emergency authority to abate neglected 
16 weeds, grass, trees, bushes, garbage, debris, or 
17 graffiti from property. 
18 A filing or appearance fee shall not
be required of a 
19county, city, village or incorporated town seeking to enforce 
20its
claim under this Section in a tax deed proceeding.

21(Source: P.A. 101-379, eff. 1-1-20.)




22 (35 ILCS 200/22-40)



23 Sec. 22-40. Issuance of deed; possession. 

24 (a) To obtain an order for issuance of tax deed, the 
25petitioner must provide sufficient evidence that: If the
 
 
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1  (1) the redemption period has expired expires
and the 
2 property has not been redeemed; and 
3  (2) all taxes and special assessments
which became due 
4 and payable subsequent to the sale have been paid, unless 
5 the county or its agent, as trustee pursuant to Section 
6 21-90, is the petitioner; and 
7  (3) all
forfeitures and sales which occur subsequent 
8 to the sale are paid or redeemed, unless the county or its 
9 agent, as trustee pursuant to Section 21-90, is the 
10 petitioner; have been redeemed and

11  (4) the notices required by law have been given, and 
12 all advancements of public
funds under the police power 
13 made by a county, city, village or town under Section

14 22-35 have been paid; and 
15  (5) the petitioner has complied with all the 
16 provisions of
law entitling him or her to a deed. 
17 Upon receipt of sufficient evidence of the requirements 
18under this subsection (a), the court shall find that the 
19petitioner complied with those requirements and shall enter an 
20order directing the county clerk, on the production of the tax 
21certificate and a certified copy of the order, to issue to the 
22purchaser or its assignee a tax deed. , the court shall so find 
23and shall enter an
order directing the county clerk on the 
24production of the certificate of
purchase and a certified copy 
25of the order, to issue to the purchaser or his or
her assignee 
26a tax deed. The court shall insist on strict compliance with

 
 
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1Section 22-10 through 22-25. Prior to the entry of an order 
2directing the
issuance of a tax deed, the petitioner shall 
3furnish the court with a report of
proceedings of the evidence 
4received on the application for tax deed and the
report of 
5proceedings shall be filed and made a part of the court record.

6 (b) Except as provided in subsection (e), if If taxes for 
7years prior to the year or years sold are or become
delinquent 
8subsequent to the date of sale, the court shall find
that the 
9lien of those delinquent taxes has been or will be merged into 
10the tax
deed grantee's title if the court determines that
the 
11tax deed grantee or any prior holder of the certificate of 
12purchase, or
any
person or entity under common ownership or 
13control with any such grantee or
prior holder of the 
14certificate of purchase, was at no time the holder of any

15certificate of purchase for the years sought to be merged.
If 
16delinquent taxes are merged into the tax deed pursuant to this 
17subsection,
the court shall enter an order declaring which 
18specific taxes have been or
will
be merged into the tax deed 
19title and directing the county treasurer and county
clerk to 
20reflect that declaration in the warrant and judgment records;

21provided,
that no such order shall be effective until a tax 
22deed has been issued and
timely recorded. Nothing contained in 
23this Section shall relieve any owner
liable for delinquent 
24property taxes under this Code from the payment of the
taxes 
25that have been merged into the title upon issuance of the tax 
26deed.

 
 
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1 (c) The county clerk is entitled to a fee of $10 in 
2counties of
3,000,000 or more
inhabitants and $5 in counties 
3with less than 3,000,000 inhabitants for the
issuance of the 
4tax deed, with the exception of deeds issued to the county 
5pursuant to its authority under Section 21-90. The clerk may 
6not include in a tax deed more than
one property as listed, 
7assessed and sold in one description, except in cases
where 
8several properties are owned by one person.

9 Upon application the court shall, enter an order to place 
10the tax deed
grantee or the grantee's successor in interest in 
11possession of the property and may enter orders and grant 
12relief as
may be necessary or desirable to maintain the 
13grantee or the grantee's successor in interest in possession.

14 (d) The court shall retain jurisdiction to enter orders 
15pursuant to
subsections (b) and (c) of this Section. This 
16amendatory Act of the 92nd
General Assembly and this 
17amendatory Act of the 95th General Assembly shall be construed 
18as being declarative of existing law
and not as a new 
19enactment.

20 (e) Prior to the issuance of any tax deed under this 
21Section, the petitioner must redeem all taxes and special 
22assessments on the property that are subject to a pending tax 
23petition filed by a county or its assignee pursuant to Section 
2421-90.
25 (f) If, for any reason, a purchaser fails to obtain an 
26order for tax deed within the required time period and no sale 
 
 
10300SB1675ham001- 78 -LRB103 28658 JDS 61179 a


1in error was granted or redemption paid, then the certificate 
2shall be forfeited to the county, as trustee, pursuant to 
3Section 21-90. 
4(Source: P.A. 98-1162, eff. 6-1-15.)





5 (35 ILCS 200/22-60)



6 Sec. 22-60. Contents of deed; recording. Every tax deed 
7shall contain the
full names and the true post office address 
8and residence of grantee. A county receiving a tax deed 
9pursuant to Section 21-90 may designate a specific county 
10agency to be named as the deed grantee. It shall
not be of any 
11force or effect, and the recipient shall not take title to the 
12property, until after the deed it has been recorded in the 
13office of
the recorder.

14(Source: P.A. 83-358; 88-455.)".