35 ILCS 200/21-191: Pilot program for acquisition of tax certificates in counties with 3,000,000 or more inhabitants.

(a) In a county with 3,000,000 or more inhabitants, the county board may elect, by ordinance or resolution, to participate in a pilot program under this Section.

(b) Notwithstanding subsection (c) of Section 21-190, a county that elects to participate in the pilot program may acquire, as trustee under Section 21-90, tax certificates for up to 100 properties offered at an annual tax sale. Those properties must meet the following conditions in the tax year for which that sale's judgment and order of sale was rendered:

(1) the property received a homestead exemption; and

(2) the total tax amount billed on the property was among the 100 lowest total tax amounts billed prior to adjustment by homestead exemptions.

(c) Not less than 30 days prior to the annual tax sale, the county shall publish on its website and deliver to the county clerk and county treasurer a list of the properties proposed for acquisition under this Section. The list shall identify each parcel by Permanent Index Number and commonly known property address, if available, and shall state that the parcel is proposed for acquisition under this Section.

(d) This Section applies to the first 6 tax sales to occur in a county with 3,000,000 or more inhabitants on or after the effective date of this amendatory Act of the 104th General Assembly.