Illinois Compiled Statutes
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35 ILCS 200/21-90
(35 ILCS 200/21-90)
Purchase and sale by county;
distribution of proceeds.
property is delinquent, or is forfeited for each of 2 or more
years, and is
offered for sale under any of the provisions of this Code, the County Board of
the County in which the property is located,
in its discretion, may bid, or, in
the case of forfeited property, may apply to purchase it, in the name of the
County as trustee for all taxing districts having an
interest in the property's
taxes or special assessments for the nonpayment of which the property is sold.
The presiding officer of the county board, with the advice and consent of the
Board, may appoint on its behalf
some officer or person to attend such sales
and bid or, in the case of forfeited property, to apply to the county clerk to
purchase. The County shall apply on the bid or purchase
the unpaid taxes and
special assessments due upon the property. No cash need be paid. The County may
take steps necessary to acquire title to the property and may manage
and operate the property, including, but not limited to, mowing of grass, removal of nuisance greenery, removal of garbage, waste, debris or other materials, or the demolition, repair, or remediation of unsafe structures. When a county, or other taxing district within the
county, is a petitioner for a tax deed, no filing fee shall be required.
When a county or other taxing district within the county is the petitioner
for a tax deed, one petition may be filed including all parcels that are tax
delinquent within the county or taxing district, and any publication made under
Section 22-20 of this Code may combine all such parcels within a single notice.
The notice shall list the street or common address, if known, of the
parcels for informational purposes.
county, as tax creditor and as trustee for other tax creditors, or other taxing
district within the county, shall not be required to allege and prove that all
taxes and special assessments which become due and payable after the sale to
the county have been paid nor shall the county be
required to pay the
subsequently accruing taxes or special assessments at any time. The county
board or its designee may prohibit the county collector from including the
property in the tax sale of one or more subsequent years. The lien of taxes and
special assessments which become due and payable after a sale to a county
merge in the fee title of the county, or other taxing district within the
county, on the issuance of a deed.
The County may sell or assign the property so
acquired, or the certificate of
purchase to it, to any party, including
taxing districts. The proceeds of that sale or
assignment, less all costs
of the county incurred in the acquisition, operation, maintenance, and sale or
assignment of the
property, including all costs associated with county staff and overhead used to perform the duties of the trustee set forth in this Section, shall be
distributed to the taxing districts in proportion to their respective interests
Under Sections 21-110, 21-115, 21-120 and 21-405, a County may bid or
purchase only in the absence of other bidders.
(Source: P.A. 102-363, eff. 1-1-22