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(35 ILCS 200/22-40)
Issuance of deed; possession.
(a) If the redemption period expires
and the property has not been redeemed and all taxes and special assessments
which became due and payable subsequent to the sale have been paid and all
forfeitures and sales which occur subsequent to the sale have been redeemed and
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 the petitioner has complied with all the provisions of
law entitling him or her to a deed, the court shall so find and shall enter an
order directing the county clerk on the production of the certificate of
purchase and a certified copy of the order, to issue to the purchaser or his or
her 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) 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
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
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;
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. 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.
(Source: P.A. 98-1162, eff. 6-1-15