Illinois General Assembly - Full Text of Public Act 095-0477
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Public Act 095-0477


 

Public Act 0477 95TH GENERAL ASSEMBLY



 


 
Public Act 095-0477
 
SB0461 Enrolled LRB095 03626 BDD 23648 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing
Sections 21-260, 22-10, 22-15, 22-20, 22-25, 22-30, 22-40, and
22-45 as follows:
 
    (35 ILCS 200/21-260)
    Sec. 21-260. Collector's scavenger sale. Upon the county
collector's application under Section 21-145, to be known as
the Scavenger Sale Application, the Court shall enter judgment
for the general taxes, special taxes, special assessments,
interest, penalties and costs as are included in the
advertisement and appear to be due thereon after allowing an
opportunity to object and a hearing upon the objections as
provided in Section 21-175, and order those properties sold by
the County Collector at public sale to the highest bidder for
cash, notwithstanding the bid may be less than the full amount
of taxes, special taxes, special assessments, interest,
penalties and costs for which judgment has been entered.
    (a) Conducting the sale - Bidding. All properties shall be
offered for sale in consecutive order as they appear in the
delinquent list. The minimum bid for any property shall be $250
or one-half of the tax if the total liability is less than
$500. The successful bidder shall immediately pay the amount of
minimum bid to the County Collector in cash, by certified or
cashier's check, by money order, or, if the successful bidder
is a governmental unit, by a check issued by that governmental
unit. If the bid exceeds the minimum bid, the successful bidder
shall pay the balance of the bid to the county collector in
cash, by certified or cashier's check, by money order, or, if
the successful bidder is a governmental unit, by a check issued
by that governmental unit by the close of the next business
day. If the minimum bid is not paid at the time of sale or if
the balance is not paid by the close of the next business day,
then the sale is void and the minimum bid, if paid, is
forfeited to the county general fund. In that event, the
property shall be reoffered for sale within 30 days of the last
offering of property in regular order. The collector shall make
available to the public a list of all properties to be included
in any reoffering due to the voiding of the original sale. The
collector is not required to serve or publish any other notice
of the reoffering of those properties. In the event that any of
the properties are not sold upon reoffering, or are sold for
less than the amount of the original voided sale, the original
bidder who failed to pay the bid amount shall remain liable for
the unpaid balance of the bid in an action under Section
21-240. Liability shall not be reduced where the bidder upon
reoffering also fails to pay the bid amount, and in that event
both bidders shall remain liable for the unpaid balance of
their respective bids. A sale of properties under this Section
shall not be final until confirmed by the court.
    (b) Confirmation of sales. The county collector shall file
his or her report of sale in the court within 30 days of the
date of sale of each property. No notice of the county
collector's application to confirm the sales shall be required
except as prescribed by rule of the court. Upon confirmation,
except in cases where the sale becomes void under Section
22-85, or in cases where the order of confirmation is vacated
by the court, a sale under this Section shall extinguish the in
rem lien of the general taxes, special taxes and special
assessments for which judgment has been entered and a
redemption shall not revive the lien. Confirmation of the sale
shall in no event affect the owner's personal liability to pay
the taxes, interest and penalties as provided in this Code or
prevent institution of a proceeding under Section 21-440 to
collect any amount that may remain due after the sale.
    (c) Issuance of tax sale certificates. Upon confirmation of
the sale the County Clerk and the County Collector shall issue
to the purchaser a certificate of purchase in the form
prescribed by Section 21-250 as near as may be. A certificate
of purchase shall not be issued to any person who is ineligible
to bid at the sale or to receive a certificate of purchase
under Section 21-265.
    (d) Scavenger Tax Judgment, Sale and Redemption Record -
Sale of parcels not sold. The county collector shall prepare a
Scavenger Tax Judgment, Sale and Redemption Record. The county
clerk shall write or stamp on the scavenger tax judgment, sale,
forfeiture and redemption record opposite the description of
any property offered for sale and not sold, or not confirmed
for any reason, the words "offered but not sold". The
properties which are offered for sale under this Section and
not sold or not confirmed shall be offered for sale annually
thereafter in the manner provided in this Section until sold,
except in the case of mineral rights, which after 10
consecutive years of being offered for sale under this Section
and not sold or confirmed shall no longer be required to be
offered for sale. At any time between annual sales the County
Collector may advertise for sale any properties subject to sale
under judgments for sale previously entered under this Section
and not executed for any reason. The advertisement and sale
shall be regulated by the provisions of this Code as far as
applicable.
    (e) Proceeding to tax deed. The owner of the certificate of
purchase shall give notice as required by Sections 22-5 through
22-30, and may extend the period of redemption as provided by
Section 21-385. At any time within 6 5 months prior to
expiration of the period of redemption from a sale under this
Code, the owner of a certificate of purchase may file a
petition and may obtain a tax deed under Sections 22-30 through
22-55. All proceedings for the issuance of a tax deed and all
tax deeds for properties sold under this Section shall be
subject to Sections 22-30 through 22-55. Deeds issued under
this Section are subject to Section 22-70. This Section shall
be liberally construed so that the deeds provided for in this
Section convey merchantable title.
    (f) Redemptions from scavenger sales. Redemptions may be
made from sales under this Section in the same manner and upon
the same terms and conditions as redemptions from sales made
under the County Collector's annual application for judgment
and order of sale, except that in lieu of penalty the person
redeeming shall pay interest as follows if the sale occurs
before September 9, 1993:
        (1) If redeemed within the first 2 months from the date
    of the sale, 3% per month or portion thereof upon the
    amount for which the property was sold;
        (2) If redeemed between 2 and 6 months from the date of
        the sale, 12% of the amount for which the property was
        sold;
        (3) If redeemed between 6 and 12 months from the date
    of the sale, 24% of the amount for which the property was
    sold;
        (4) If redeemed between 12 and 18 months from the date
    of the sale, 36% of the amount for which the property was
    sold;
        (5) If redeemed between 18 and 24 months from the date
    of the sale, 48% of the amount for which the property was
    sold;
        (6) If redeemed after 24 months from the date of sale,
    the 48% herein provided together with interest at 6% per
    year thereafter.
    If the sale occurs on or after September 9, 1993, the
person redeeming shall pay interest on that part of the amount
for which the property was sold equal to or less than the full
amount of delinquent taxes, special assessments, penalties,
interest, and costs, included in the judgment and order of sale
as follows:
        (1) If redeemed within the first 2 months from the date
    of the sale, 3% per month upon the amount of taxes, special
    assessments, penalties, interest, and costs due for each of
    the first 2 months, or fraction thereof.
        (2) If redeemed at any time between 2 and 6 months from
    the date of the sale, 12% of the amount of taxes, special
    assessments, penalties, interest, and costs due.
        (3) If redeemed at any time between 6 and 12 months
    from the date of the sale, 24% of the amount of taxes,
    special assessments, penalties, interest, and costs due.
        (4) If redeemed at any time between 12 and 18 months
    from the date of the sale, 36% of the amount of taxes,
    special assessments, penalties, interest, and costs due.
        (5) If redeemed at any time between 18 and 24 months
    from the date of the sale, 48% of the amount of taxes,
    special assessments, penalties, interest, and costs due.
        (6) If redeemed after 24 months from the date of sale,
    the 48% provided for the 24 months together with interest
    at 6% per annum thereafter on the amount of taxes, special
    assessments, penalties, interest, and costs due.
    The person redeeming shall not be required to pay any
interest on any part of the amount for which the property was
sold that exceeds the full amount of delinquent taxes, special
assessments, penalties, interest, and costs included in the
judgment and order of sale.
    Notwithstanding any other provision of this Section,
except for owner-occupied single family residential units
which are condominium units, cooperative units or dwellings,
the amount required to be paid for redemption shall also
include an amount equal to all delinquent taxes on the property
which taxes were delinquent at the time of sale. The delinquent
taxes shall be apportioned by the county collector among the
taxing districts in which the property is situated in
accordance with law. In the event that all moneys received from
any sale held under this Section exceed an amount equal to all
delinquent taxes on the property sold, which taxes were
delinquent at the time of sale, together with all publication
and other costs associated with the sale, then, upon
redemption, the County Collector and the County Clerk shall
apply the excess amount to the cost of redemption.
    (g) Bidding by county or other taxing districts. Any taxing
district may bid at a scavenger sale. The county board of the
county in which properties offered for sale under this Section
are located may bid as trustee for all taxing districts having
an interest in the taxes for the nonpayment of which the
parcels are offered. The County shall apply on the bid the
unpaid taxes due upon the property and no cash need be paid.
The County or other taxing district acquiring a tax sale
certificate shall take all steps necessary to acquire title to
the property and may manage and operate the property so
acquired.
    When a county, or other taxing district within the county,
is a petitioner for a tax deed, no filing fee shall be required
on the petition. The county as a 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. The county shall not be
required to pay the subsequently accruing taxes or special
assessments at any time. Upon the written request of the county
board or its designee, the county collector shall not offer the
property for sale at any tax sale subsequent to the sale of the
property to the county under this Section. The lien of taxes
and special assessments which become due and payable after a
sale to a county shall merge in the fee title of the county, or
other taxing district, on the issuance of a deed. The County
may sell the properties so acquired, or the certificate of
purchase thereto, and the proceeds of the sale shall be
distributed to the taxing districts in proportion to their
respective interests therein. The presiding officer of the
county board, with the advice and consent of the County Board,
may appoint some officer or person to attend scavenger sales
and bid on its behalf.
    (h) Miscellaneous provisions. In the event that the tract
of land or lot sold at any such sale is not redeemed within the
time permitted by law and a tax deed is issued, all moneys that
may be received from the sale of properties in excess of the
delinquent taxes, together with all publication and other costs
associated with the sale, shall, upon petition of any
interested party to the court that issued the tax deed, be
distributed by the County Collector pursuant to order of the
court among the persons having legal or equitable interests in
the property according to the fair value of their interests in
the tract or lot. Section 21-415 does not apply to properties
sold under this Section. Appeals may be taken from the orders
and judgments entered under this Section as in other civil
cases. The remedy herein provided is in addition to other
remedies for the collection of delinquent taxes.
    (i) 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. 90-514, eff. 8-22-97; 90-655, eff. 7-30-98;
91-189, eff. 1-1-00.)
 
    (35 ILCS 200/22-10)
    Sec. 22-10. Notice of expiration of period of redemption. A
purchaser or assignee shall not be entitled to a tax deed to
the property sold unless, not less than 3 months nor more than
6 5 months prior to the expiration of the period of redemption,
he or she gives notice of the sale and the date of expiration
of the period of redemption to the owners, occupants, and
parties interested in the property, including any mortgagee of
record, as provided below.
    The Notice to be given to the parties shall be in at least
10 point type in the following form completely filled in:
TAX DEED NO. .................... FILED ....................
TAKE NOTICE
    County of ...............................................
    Date Premises Sold ......................................
    Certificate No. ........................................
    Sold for General Taxes of (year) ........................
    Sold for Special Assessment of (Municipality)
    and special assessment number ...........................
    Warrant No. ................ Inst. No. .................
THIS PROPERTY HAS BEEN SOLD FOR
DELINQUENT TAXES
Property located at .........................................
Legal Description or Property Index No. .....................
.............................................................
.............................................................
    This notice is to advise you that the above property has
been sold for delinquent taxes and that the period of
redemption from the sale will expire on .....................
.............................................................
    The amount to redeem is subject to increase at 6 month
intervals from the date of sale and may be further increased if
the purchaser at the tax sale or his or her assignee pays any
subsequently accruing taxes or special assessments to redeem
the property from subsequent forfeitures or tax sales. Check
with the county clerk as to the exact amount you owe before
redeeming.
    This notice is also to advise you that a petition has been
filed for a tax deed which will transfer title and the right to
possession of this property if redemption is not made on or
before ......................................................
    This matter is set for hearing in the Circuit Court of this
county in ...., Illinois on .....
    You may be present at this hearing but your right to redeem
will already have expired at that time.
YOU ARE URGED TO REDEEM IMMEDIATELY
TO PREVENT LOSS OF PROPERTY
    Redemption can be made at any time on or before .... by
applying to the County Clerk of ...., County, Illinois at the
County Court House in ...., Illinois.
    For further information contact the County Clerk
ADDRESS:....................
TELEPHONE:..................
 
..........................
Purchaser or Assignee.
Dated (insert date).

 
    In counties with 3,000,000 or more inhabitants, the notice
shall also state the address, room number and time at which the
matter is set for hearing.
    This amendatory Act of 1996 applies only to matters in
which a petition for tax deed is filed on or after the
effective date of this amendatory Act of 1996.
    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. 94-380, eff. 7-29-05.)
 
    (35 ILCS 200/22-15)
    Sec. 22-15. Service of notice. The purchaser or his or her
assignee shall give the notice required by Section 22-10 by
causing it to be published in a newspaper as set forth in
Section 22-20. In addition, the notice shall be served by a
sheriff (or if he or she is disqualified, by a coroner) of the
county in which the property, or any part thereof, is located
upon owners who reside on any part of the property sold by
leaving a copy of the notice with those owners personally.
    In counties of 3,000,000 or more inhabitants where a taxing
district is a petitioner for tax deed pursuant to Section
21-90, in lieu of service by the sheriff or coroner the notice
may be served by a special process server appointed by the
circuit court as provided in this Section. The taxing district
may move prior to filing one or more petitions for tax deed for
appointment of such a special process server. The court, upon
being satisfied that the person named in the motion is at least
18 years of age and is capable of serving notice as required
under this Code, shall enter an order appointing such person as
a special process server for a period of one year. The
appointment may be renewed for successive periods of one year
each by motion and order, and a copy of the original and any
subsequent order shall be filed in each tax deed case in which
a notice is served by the appointed person. Delivery of the
notice to and service of the notice by the special process
server shall have the same force and effect as its delivery to
and service by the sheriff or coroner.
    The same form of notice shall also be served, in the manner
set forth under Sections 2-203, 2-204, 2-205, 2-205.1, and
2-211 of the Code of Civil Procedure, upon all other owners and
parties interested in the property, if upon diligent inquiry
they can be found in the county, and upon the occupants of the
property. in the following manner:
        (a) as to individuals, by (1) leaving a copy of the
    notice with the person personally or (2) by leaving a copy
    at his or her usual place of residence with a person of the
    family, of the age of 13 years or more, and informing that
    person of its contents. The person making the service shall
    cause a copy of the notice to be sent by registered or
    certified mail, return receipt requested, to that party at
    his or her usual place of residence;
        (b) as to public and private corporations, municipal,
    governmental and quasi-municipal corporations,
    partnerships, receivers and trustees of corporations, by
    leaving a copy of the notice with the person designated by
    the Civil Practice Law.
    If the property sold has more than 4 dwellings or other
rental units, and has a managing agent or party who collects
rents, that person shall be deemed the occupant and shall be
served with notice instead of the occupants of the individual
units. If the property has no dwellings or rental units, but
economic or recreational activities are carried on therein, the
person directing such activities shall be deemed the occupant.
Holders of rights of entry and possibilities of reverter shall
not be deemed parties interested in the property.
    When a party interested in the property is a trustee,
notice served upon the trustee shall be deemed to have been
served upon any beneficiary or note holder thereunder unless
the holder of the note is disclosed of record.
    When a judgment is a lien upon the property sold, the
holder of the lien shall be served with notice if the name of
the judgment debtor as shown in the transcript, certified copy
or memorandum of judgment filed of record is identical, as to
given name and surname, with the name of the party interested
as it appears of record.
    If any owner or party interested, upon diligent inquiry and
effort, cannot be found or served with notice in the county as
provided in this Section, and the person in actual occupancy
and possession is tenant to, or in possession under the owners
or the parties interested in the property, then service of
notice upon the tenant, occupant or person in possession shall
be deemed service upon the owners or parties interested.
    If any owner or party interested, upon diligent inquiry and
effort cannot be found or served with notice in the county,
then the person making the service shall cause a copy of the
notice to be sent by registered or certified mail, return
receipt requested, to that party at his or her residence, if
ascertainable.
    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. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
 
    (35 ILCS 200/22-20)
    Sec. 22-20. Proof of service of notice; publication of
notice. The sheriff or coroner serving notice under Section
22-15 shall endorse his or her return thereon and file it with
the Clerk of the Circuit Court and it shall be a part of the
court record. A special process server appointed under Section
22-15 shall make his or her return by affidavit and shall file
it with the Clerk of the Circuit Court, where it shall be a
part of the court record. If a sheriff, special process server,
or coroner to whom any notice is delivered for service,
neglects or refuses to make the return, the purchaser or his or
her assignee may petition the court to enter a rule requiring
the sheriff, special process server, or coroner to make return
of the notice on a day to be fixed by the court, or to show
cause on that day why he or she should not be attached for
contempt of the court. The purchaser or assignee shall cause a
written notice of the rule to be served upon the sheriff,
special process server, or coroner. If good and sufficient
cause to excuse the sheriff, special process server, or coroner
is not shown, the court shall adjudge him or her guilty of a
contempt, and shall proceed to punish him as in other cases of
contempt.
    If the property is located in a municipality in a county
with less than 3,000,000 inhabitants, the purchaser or his or
her assignee shall also publish a notice as to the owner or
party interested, in some newspaper published in the
municipality. If the property is not in a municipality in a
county with less than 3,000,000 inhabitants, or if no newspaper
is published therein, or if the property is in a county with
3,000,000 or more inhabitants, the notice shall be published in
some newspaper in the county. If no newspaper is published in
the county, then the notice shall be published in the newspaper
that is published nearest the county seat of the county in
which the property is located. If the owners and parties
interested in the property upon diligent inquiry are unknown to
the purchaser or his or her assignee, the publication as to
such owner or party interested, may be made to unknown owners
or parties interested. Any notice by publication given under
this Section shall be given 3 times at any time after filing a
petition for tax deed, but not less than 3 months nor more than
6 5 months prior to the expiration of the period of redemption.
The publication shall contain (a) notice of the filing of the
petition for tax deed, (b) the date on which the petitioner
intends to make application for an order on the petition that a
tax deed issue, (c) a description of the property, (d) the date
upon which the property was sold, (e) the taxes or special
assessments for which it was sold and (f) the date on which the
period of redemption will expire. The publication shall not
include more than one property listed and sold in one
description, except as provided in Section 21-90, and except
that when more than one property is owned by one person, all of
the parcels owned by that person may be included in one notice.
    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. 91-209, eff. 1-1-00; 91-554, eff. 8-14-99.)
 
    (35 ILCS 200/22-25)
    Sec. 22-25. Mailed notice. In addition to the notice
required to be served not less than 3 months nor more than 6 5
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, 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 and shall designate the parties to whom it is to be
mailed. The clerk may furnish the form. The clerk shall
promptly mail the notices delivered to him or her by certified
mail, return receipt requested. 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 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. 86-949; 87-1189; 88-455.)
 
    (35 ILCS 200/22-30)
    Sec. 22-30. Petition for deed. At any time within 6 5
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, the purchaser or his or her assignee 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 the date on which the
petitioner intends to apply for an order on the petition that a
deed be issued if the property is 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. 86-1158; 86-1431; 86-1475; 87-145; 87-669;
87-671; 87-895; 87-1189; 88-455.)
 
    (35 ILCS 200/22-40)
    Sec. 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 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 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. 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. 91-564, eff. 8-14-99; 92-223, eff. 1-1-02.)
 
    (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
Section 2-1401 of the Code of Civil Procedure in the same
manner and to the same extent as may be had under those
Sections that Section 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 tax
deed had been procured by fraud or deception by the tax
purchaser or his or her assignee; or
    (4) proof by a person or party holding a recorded ownership
or other recorded interest in the property that he or she was
not named as a party in the publication notice as set forth in
Section 22-20, and that the tax purchaser or his or her
assignee did not make a diligent inquiry and effort to serve
that person or party with the notices required by Sections
22-10 through 22-30.
    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 either 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. 92-224, eff. 1-1-02.)

Effective Date: 6/1/2008