Illinois General Assembly - Illinois Compiled Statutes

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

35 ILCS 200/22-40

(35 ILCS 200/22-40)

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

(a) To obtain an order for issuance of tax deed, the petitioner must provide sufficient evidence that:
(1) the redemption period has expired and the

property has not been redeemed;

(2) all taxes and special assessments which became

due and payable subsequent to the sale have been paid, unless the county or its agent, as trustee pursuant to Section 21-90, is the petitioner;

(3) all forfeitures and sales which occur subsequent

to the sale are paid or redeemed, unless the county or its agent, as trustee pursuant to Section 21-90, is the petitioner;

(4) the notices required by law have been given, and

all advancements of public funds under the police power made by a county, city, village or town under Section 22-35 have been paid; and

(5) the petitioner has complied with all the

provisions of law entitling him or her to a deed.

Upon receipt of sufficient evidence of the requirements under this subsection (a), the court shall find that the petitioner complied with those requirements and shall enter an order directing the county clerk, on the production of the tax certificate and a certified copy of the order, to issue to the purchaser or its assignee a tax deed.  The court shall insist on strict compliance with
Section 22-10 through 22-25.  Prior to the entry of an order directing the
issuance of a tax deed, the petitioner shall furnish the court with a report of
proceedings of the evidence received on the application for tax deed and the
report of proceedings shall be filed and made a part of the court record.

(b) Except as provided in subsection (e), if taxes for years prior to the year or years sold are or become
delinquent subsequent to the date of sale, the court shall find
that the lien of those delinquent taxes has been or will be merged into the tax
deed grantee's title if the court determines that
the tax deed grantee or any prior holder of the certificate of purchase, or
any
person or entity under common ownership or control with any such grantee or
prior holder of the certificate of purchase, was at no time the holder of any
certificate of purchase for the years sought to be merged.
If delinquent taxes are merged into the tax deed pursuant to this subsection,
the court shall enter an order declaring which specific taxes have been or
will
be merged into the tax deed title and directing the county treasurer and county
clerk to reflect that declaration in the warrant and judgment records;
provided,
that no such order shall be effective until a tax deed has been issued and
timely recorded. Nothing contained in this Section shall relieve any owner
liable for delinquent property taxes under this Code from the payment of the
taxes that have been merged into the title upon issuance of the tax deed.

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

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

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

(e) Prior to the issuance of any tax deed under this Section, the petitioner must redeem all taxes and special assessments on the property that are subject to a pending tax petition filed by a county or its assignee pursuant to Section 21-90.

(f) If, for any reason, a purchaser fails to obtain an order for tax deed within the required time period and no sale in error was granted or redemption paid, then the certificate shall be forfeited to the county, as trustee, pursuant to Section 21-90.

(Source: P.A. 103-555, eff. 1-1-24.)