(35 ILCS 200/22-25)
Sec. 22-25. Mailed notice. In addition to the notice required to be served
not less than one month nor more than 6
months prior to the expiration of the
period of redemption, the purchaser or his or her assignee shall prepare
and deliver to the clerk of the Circuit Court of the county in which the
property is located, not more than 6 months and not less than 3 months prior to the expiration of the period of redemption, the notice provided for in this Section, together with the
statutory costs for mailing the notice by certified mail, return receipt
requested. The form of notice to be mailed by the clerk shall be
identical in form to that provided by Section 22-10 for service upon owners
residing upon the property sold, except that it shall bear the signature of the
clerk instead of the name of the purchaser or assignee and shall designate the parties to whom it is to
be mailed. The clerk may furnish the form. The clerk
shall mail the notices delivered to him or her by certified mail,
return receipt requested, not less than 3 months prior to the expiration of the period of redemption. The certificate of the clerk that he or she has
mailed the notices, together with the return receipts, shall be filed
in and made a part of the court record. The notices shall be
mailed to the owners of the property at their last known addresses, and
to those persons who are entitled to service of notice as occupants.
The changes to this Section made by Public Act 97-557 shall be construed as being declaratory of existing law and not as a new enactment. The changes to this Section made by Public Act 102-1003 apply to matters in which a petition for tax deed is filed on or after May 27, 2022 (the effective date of Public Act 102-1003). Failure of any party or any public official to comply with the changes made to this Section by Public Act 102-528 does not invalidate any tax deed issued prior to May 27, 2022 (the effective date of Public Act 102-1003). (Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22; 102-1003, eff. 5-27-22; 103-154, eff. 6-30-23; 103-555, eff. 1-1-24 .)
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(35 ILCS 200/22-30)
Sec. 22-30. Petition for deed. At any time within 6
months but not less
than 3 months prior to the expiration of the redemption period for property
sold pursuant to judgment and order of sale under Sections 21-110 through
21-120 or 21-260 or otherwise acquired by the county pursuant to Section 21-90, the purchaser, or the agent pursuant to Section 21-90, may file a petition in
the circuit court in the same proceeding in which the judgment and order of
sale were entered, asking that the court direct the county clerk to issue a tax
deed if the property is not redeemed from the sale. The petition shall be
accompanied by the statutory filing fee.
Notice of filing the petition and a date for redemption, after which the petitioner intends to
apply for an order to issue a tax deed if the taxes are not
redeemed, shall be given to occupants, owners and persons interested in the
property as part of the notice provided in Sections 22-10 through 22-25, except
that only one publication is required. The county clerk shall be notified of
the filing of the petition and any person owning or interested in the property
may, if he or she desires, appear in the proceeding.
The changes to this Section made by this amendatory Act of the 95th General Assembly apply only to matters in which a petition for tax deed is filed on or after the effective date of this amendatory Act of the 95th General Assembly.
(Source: P.A. 103-555, eff. 1-1-24 .)
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(35 ILCS 200/22-35)
Sec. 22-35. Reimbursement of a county or municipality before issuance of tax deed.
Except in any proceeding in which the tax purchaser is a county acting as a
trustee for
taxing districts as provided in Section 21-90,
an order for the issuance of a tax deed under this Code shall not be entered
affecting the title to or interest in any property in which a county, city, village or
incorporated town has an interest under the police and welfare power by
advancements made from public funds, until the purchaser or assignee makes
reimbursement to the county, city, village or incorporated town of the money so
advanced or the county, city, village, or town waives its lien on the property for
the money so advanced. In lieu of reimbursing the county, city, village, or town for any advancement of money that have not been waived, the
purchaser or
his or her
assignee may make application for and the court shall order that the tax
purchase be set aside as a sale in error. However, a sale in error may not be granted under this Section if: (1) the lien has been released, satisfied, | ||
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(2) the following conditions apply: (A) the county, city, village, or town does not | ||
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(B) the aggregate total of all such liens | ||
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(C) the lien or liens secure money advanced by | ||
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A filing or appearance fee shall not
be required of a county, city, village or incorporated town seeking to enforce its
claim under this Section in a tax deed proceeding.
(Source: P.A. 103-555, eff. 1-1-24 .)
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(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 | ||
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(2) all taxes and special assessments which became | ||
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(3) all forfeitures and sales which occur subsequent | ||
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(4) the notices required by law have been given, and | ||
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(5) the petitioner has complied with all the | ||
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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 .)
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(35 ILCS 200/22-45)
Sec. 22-45. Tax deed incontestable unless order appealed or relief
petitioned. Tax deeds issued under Section 22-40 are
incontestable except by
appeal from the order of the court directing the county clerk to issue the tax
deed. However, relief from such order may be had under Sections 2-1203 or 2-1401
of the Code of Civil Procedure in the same manner and to the same extent as
may be had under those Sections with respect to final orders and judgments in
other proceedings. The grounds for relief under Section 2-1401 shall be
limited to:
(1) proof that the taxes were paid prior to sale;
(2) proof that the property was exempt from taxation;
(3) proof by clear and convincing evidence that the | ||
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(4) proof by a person or party holding a recorded | ||
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In cases of the sale of homestead property in counties with 3,000,000
or more inhabitants, a tax deed may also be voided by the court upon petition,
filed not more than 3 months after an order for tax deed was entered, if the
court finds that the property was owner occupied on the expiration date of the
period of redemption and that the order for deed was effectuated pursuant to a
negligent or willful error made by an employee of the county clerk or county
collector during the period of redemption from the sale that was reasonably
relied upon to the detriment of any person having a redeemable interest. In
such a case, the tax purchaser shall be entitled to the original amount
required to redeem the property plus interest from the sale as of the last date
of redemption together with costs actually expended subsequent to the
expiration of the period of redemption and reasonable attorney's fees, all of
which shall be dispensed from the fund created by Section 21-295.
In those cases of error where the court vacates the tax deed, it may award the
petitioner reasonable attorney's fees and court costs actually expended,
payable from that fund. The court hearing a petition filed under this Section
or Section 2-1401 of the Code of Civil Procedure may concurrently hear a
petition filed under Section 21-295 and may grant relief under any Section.
This amendatory Act of the 95th General Assembly shall be construed as being declarative of existing law and not as a new enactment.
(Source: P.A. 95-477, eff. 6-1-08 .)
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(35 ILCS 200/22-50)
Sec. 22-50.
Denial of deed.
If the court refuses to enter an order
directing the county clerk to execute and deliver the tax deed, because of the
failure of the purchaser to fulfill any of the above provisions, and if the
purchaser, or his or her assignee has made a bona fide attempt to comply with
the statutory requirements for the issuance of the tax deed, then upon
application of the owner of the certificate of purchase the court shall declare
the sale to be a sale in error.
(Source: P.A. 92-224, eff. 1-1-02.)
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(35 ILCS 200/22-55)
Sec. 22-55. Tax deeds to convey merchantable title. This Section shall be
liberally construed so that tax deeds shall convey merchantable title. In the
event the property has been taken by eminent domain under the Eminent Domain Act, the tax purchaser shall be entitled to the award which
is the substitute for the property. Tax deeds issued pursuant to this Section
are subject to Section 22-70.
(Source: P.A. 94-1055, eff. 1-1-07.)
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(35 ILCS 200/22-60)
Sec. 22-60. Contents of deed; recording. Every tax deed shall contain the
full names and the true post office address and residence of grantee. A county receiving a tax deed pursuant to Section 21-90 may designate a specific county agency to be named as the deed grantee. It shall
not be of any force or effect, and the recipient shall not take title to the property, until after the deed has been recorded in the office of
the recorder.
(Source: P.A. 103-555, eff. 1-1-24 .)
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(35 ILCS 200/22-65)
Sec. 22-65.
Form of deed.
A tax deed executed by the county clerk under
the official seal of the county shall be recorded in the same manner as other
conveyances of property, and vests in the grantee, his or her heirs and
assigns, the title of the property therein described without further
acknowledgment or evidence of the conveyance. The conveyance shall be
substantially in the following form:
State of Illinois) ) ss. County of .......)
At a public sale of property for the nonpayment of taxes, held in the county
above stated, on (insert date), the following described property
was sold:
(here place description of property conveyed). The property not having been
redeemed from the sale, and it appearing that the holder of the certificate of
purchase of the property has complied with the laws of the State of Illinois
necessary to entitle (insert him, her or them) to a deed of the property: I
...., county clerk of the county of ...., in consideration of the property and
by virtue of the statutes of the State of Illinois in such cases provided,
grant and convey to ...., his or her heirs and assigns forever, the property
described above.
Dated (insert date).
Signature of .................. County Clerk
Seal of County of ...., Illinois
(Source: P.A. 91-357, eff. 7-29-99.)
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(35 ILCS 200/22-70)
Sec. 22-70.
Easements and covenants running with the land.
A tax deed
issued with respect to any property sold under this Code shall not extinguish
or affect any
conservation right,
easement, covenant running with the land or right-of-way for
water, sewer, electricity, gas, telephone or other public service use which was
created, on or over that real property before the time that property was sold
under this Code and which is evidenced either by a recorded instrument or by
wires, poles, pipes, equipment or other public service facilities. When the
property described in a tax deed issued under this Code is a dominant or a
servient tenement with respect to any private easement or easements, created in
good faith expressly or by operation of law for the benefit of a dominant
tenement or tenements, with respect to the easement or easements the tax deed
shall have the same effect as a deed of conveyance made by the owner of the
property to the tax deed grantee, just prior to the issuance of the deed.
This Section does not apply to tax deeds issued because the owner of any
easement, covenant running with the land or right-of-way has failed to pay
taxes or special assessments assessed for that easement, covenant running with
the land or right-of-way.
(Source: P.A. 91-497, eff. 1-1-00.)
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