GroundRules
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- 35 ILCS 200/20-125 · Statement of taxes collected.
- 35 ILCS 200/20-130 · Distribution of taxes in counties of less than 3,000,000; return of erroneous distribution.
- 35 ILCS 200/20-135
- 35 ILCS 200/20-140 · Payment due date for county collector.
- 35 ILCS 200/20-145 · Penalty for failure to make a timely distribution.
- 35 ILCS 200/20-150 · Payment on demand; collections on delinquent property.
- 35 ILCS 200/20-155 · Failure to report and pay; suit on collector's bond.
- 35 ILCS 200/20-160 · Office may be declared vacant.
- 35 ILCS 200/20-165 · List of errors and inability to collect.
- 35 ILCS 200/20-170 · Double payment.
- 35 ILCS 200/20-175 · Refund for erroneous assessments or overpayments.
- 35 ILCS 200/20-178 · Certificate of error; refund; interest.
- 35 ILCS 200/20-180
- 35 ILCS 200/20-185 · Bonds secured by uncollectible revenue.
- 35 ILCS 200/20-190
- 35 ILCS 200/20-195 · Omitted property.
- 35 ILCS 200/20-200 · Application to pending actions.
- 35 ILCS 200/20-205 · Unpaid suspense tax fund.
- 35 ILCS 200/20-210 · Taxes payable in installments; payment under specification.
- 35 ILCS 200/20-215 · Application of tax payments.
- 35 ILCS 200/20-220
- 35 ILCS 200/20-225
- 35 ILCS 200/20-230 · Settlement with county board.
- 35 ILCS 200/20-235 · Credit for forfeited property.
- 35 ILCS 200/20-240 · Settlement lists to be filed with county clerk.
- 35 ILCS 200/20-245 · Certification by county clerk.
- 35 ILCS 200/20-250 · Verification of certified amounts.
- 35 ILCS 200/20-255 · County board examination of settlement.
- 35 ILCS 200/20-260 · Failure to obtain judgment; effect on settlement.
- 35 ILCS 200/21-5
- 35 ILCS 200/21-10 · Delinquent tax ledger; counties of 3,000,000 or more.
- 35 ILCS 200/21-15 · General tax due dates; default by mortgage lender.
- 35 ILCS 200/21-16 · Property owned by a governmental entity; delinquency.
- 35 ILCS 200/21-20
- 35 ILCS 200/21-25 · Due dates; accelerated billing in counties of 3,000,000 or more.
- 35 ILCS 200/21-27 · Waiver of interest penalty.
- 35 ILCS 200/21-30 · Accelerated billing.
- 35 ILCS 200/21-35 · Estimated billing in overlapping districts.
- 35 ILCS 200/21-40 · Ordinance for delayed due date; accrual of interest.
- 35 ILCS 200/21-45 · Failure to issue tax bill in prior year.
- 35 ILCS 200/21-50 · Annexations, disconnection or dissolution - Accelerated billing.
- 35 ILCS 200/21-55 · Cancellation of accelerated tax bill.
- 35 ILCS 200/21-60 · Refund of overpayment; accelerated billing.
- 35 ILCS 200/21-70 · Lien - Payments by representative or agent.
- 35 ILCS 200/21-75 · Lien for taxes.
- 35 ILCS 200/21-80 · Preventing waste to property; receiver.
- 35 ILCS 200/21-85 · No receiver for farm or homestead dwelling.
- 35 ILCS 200/21-90 · Purchase and sale by county; distribution of proceeds.
- 35 ILCS 200/21-95 · Tax abatement after acquisition by a governmental unit.
- 35 ILCS 200/21-100 · Notice to county officials; voiding of tax bills.
- 35 ILCS 200/21-105 · Liability of owner; rights of tax purchaser.
- 35 ILCS 200/21-110 · Published notice of annual application for judgment and sale; delinquent taxes. At any time after all taxes have become delinquent in any year, the Collector shall publish an advertisement, giving notice of the intended application for judgment and tax sale of the delinquent properties. The advertisement may include the property address on file with the county collector, if available, and shall include the PIN number of each delinquent property. If the county has provided notice to the Collector of its intent to acquire property offered at an annual tax sale in the manner described in subsection (b) of Section 21-190, the advertisement shall indicate which properties the county intends to acquire next to the PIN number and address, if any, listed in the advertisement. If the county has indicated its intent or is required to acquire all properties offered at such a tax sale in accordance with subsection (b) or (c) of Section 21-190, a sentence indicating such shall precede the list of PIN numbers and addresses in the advertisement in clear, bolded language. Except as provided below, the advertisement shall be in a newspaper published in the township or road district in which the properties are located. If there is no newspaper published in the township or road district, then the notice shall be published in some newspaper in the same county as the township or road district, to be selected by the county collector. When the property is in a city with more than 1,000,000 inhabitants, the advertisement may be in any newspaper published in the same county. When the property is in an incorporated town which has superseded a civil township, the advertisement shall be in a newspaper published in the incorporated town or if there is no such newspaper, then in a newspaper published in the county.
- 35 ILCS 200/21-112 · Publication time limit.
- 35 ILCS 200/21-115 · Times of publication of notice.
- 35 ILCS 200/21-117 · Costs of publishing delinquent list.
- 35 ILCS 200/21-118 · Tax sale; online database.
- 35 ILCS 200/21-120
- 35 ILCS 200/21-125 · Sale of properties previously ordered sold.
- 35 ILCS 200/21-130
- 35 ILCS 200/21-135 · Mailed notice of application for judgment and sale.
- 35 ILCS 200/21-140 · Printer's error in advertisement.
- 35 ILCS 200/21-145 · Scavenger sale.
- 35 ILCS 200/21-150 · Time of applying for judgment.
- 35 ILCS 200/21-155
- 35 ILCS 200/21-160 · Annual tax judgment, sale, redemption, and forfeiture record.
- 35 ILCS 200/21-165 · Payment of delinquent tax before sale.
- 35 ILCS 200/21-170 · Report of payments and corrections.
- 35 ILCS 200/21-175 · Proceedings by court.
- 35 ILCS 200/21-180 · Form of court order.
- 35 ILCS 200/21-185
- 35 ILCS 200/21-190 · Entry of judgment for tax sale.
- 35 ILCS 200/21-191 · Pilot program for acquisition of tax certificates in counties with 3,000,000 or more inhabitants.
- 35 ILCS 200/21-192 · Pilot program report.
- 35 ILCS 200/21-195 · Examination of record; certificate of correctness.
- 35 ILCS 200/21-200 · County clerk assistance at sale.
- 35 ILCS 200/21-205 · Tax sale procedures.
- 35 ILCS 200/21-210 · Bids by taxing districts.
- 35 ILCS 200/21-215 · Penalty bids.
- 35 ILCS 200/21-220
- 35 ILCS 200/21-225 · Forfeited tax liens and certificates.
- 35 ILCS 200/21-230 · Record of sales and redemptions.
- 35 ILCS 200/21-235 · Record of forfeitures.
- 35 ILCS 200/21-240
- 35 ILCS 200/21-245 · Automation fee.
- 35 ILCS 200/21-250 · Certificate of purchase.
- 35 ILCS 200/21-251 · Registry of owners of certificates of purchase.
- 35 ILCS 200/21-252 · Index of tax sale records.
- 35 ILCS 200/21-253 · Annual tax sale postponed.
- 35 ILCS 200/21-255 · County clerk's books and records - Prima facie evidence.
- 35 ILCS 200/21-260 · Collector's scavenger sale.
- 35 ILCS 200/21-261 · Scavenger sale automation.
- 35 ILCS 200/21-265 · Scavenger sale; persons ineligible to bid or purchase.
- 35 ILCS 200/21-270 · Scavenger sale registration.
- 35 ILCS 200/21-275 · Scavenger sale; application for certificate of purchase.
- 35 ILCS 200/21-280 · Scavenger sale; ineligible bid; liability.
- 35 ILCS 200/21-285 · Tax scavenger sale fraud; definitions.
- 35 ILCS 200/21-290 · Offense of scavenger sale fraud.
- 35 ILCS 200/21-295 · Creation of indemnity fund.
- 35 ILCS 200/21-296 · Creation of surplus equity fund.
- 35 ILCS 200/21-300 · Amount to be retained in indemnity fund.