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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.)
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Effective Date: 6/1/2008
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