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Illinois Compiled Statutes - Full Text
Illinois Compiled Statutes (ILCS)
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(35 ILCS 200/21-190) Sec. 21-190. Entry of judgment for tax sale. (a) If judgment is rendered against any property for any tax or, in counties with 3,000,000 or more inhabitants, for any tax or special assessment, the county collector shall, after publishing a notice for sale in compliance with the requirements of Sections 21-110, 21-115, or 21-120, proceed to conduct a tax sale pursuant to the judgment. However, in the case of an appeal from the judgment, if the party, when filing notice of appeal deposits with the county collector the amount of the judgment and costs, the collector shall not conduct a tax sale until the appeal is disposed of. (b) In counties with fewer than 3,000,000 inhabitants, a county board may, in its discretion, submit to the collector a list of any properties for which an application for judgment has been made pursuant to Section 21-150 of this Code. The county's submission of this list shall be considered its offer to purchase the property or properties included on this list at the tax sale, pursuant to the county's authority in subsection (a) of Section 21-90, so long as a judgment and order for tax sale is entered for the property in accordance with Sections 21-175 and 21-180 of this Code. Such list shall be submitted to the county collector at least 10 days prior to the publication of any notice for tax sale required in subsection (a) of this Section and in compliance with Sections 21-110, 21-115, and 21-120 of this Code. (c) In counties with 3,000,000 or more inhabitants, for the seventh tax sale conducted after the effective date of this amendatory Act of the 104th General Assembly and for all subsequent tax sales, the county shall exercise its authority under subsection (a) of Section 21-90 of this Code and offer to purchase or otherwise acquire for the total tax amount due all properties offered at a tax sale conducted pursuant to a judgment and order for tax sale issued in accordance with Sections 21-175 and 21-180 of this Code. For the first 6 tax sales conducted after the effective date of this amendatory Act of the 104th General Assembly, except as provided in Section 21-191, the county shall not exercise its authority under subsection (a) of Section 21-90 and offer to purchase or otherwise acquire for the total tax amount due all properties offered at a tax sale. (Source: P.A. 104-553, eff. 7-10-26.) |