{"data":{"id":"us-il/35-ilcs-200-22-40","jurisdiction":"us-il","citation":"35 ILCS 200/22-40","heading":"Issuance of order authorizing judicial tax deed auction, confirmation and order for tax deed; possession.","body":"(a) To obtain an order authorizing a judicial tax deed auction and for issuance of tax deed, the petitioner must provide sufficient evidence that:\n(1) the redemption period has expired and the property has not been redeemed;\n(2) all taxes and special assessments which became due and payable subsequent to the sale have been paid, unless the county or its agent, as trustee pursuant to Section 21-90, is the petitioner;\n(3) all forfeitures and sales which occur subsequent to the sale are paid or redeemed, unless the county or its agent, as trustee pursuant to Section 21-90, is the petitioner;\n(4) the notices required by law have been given, and all advancements of public funds under the police power made by a county, city, village, or town under Section 22-35 have been paid; and\n(5) the petitioner has complied with all the provisions of law entitling him or her to a deed.\nUpon receipt of sufficient evidence of the requirements under this subsection (a), the court shall find that the petitioner complied with those requirements and shall enter an order authorizing a judicial tax deed auction or an order authorizing the issuance of a tax deed to a county trustee pursuant to Section 21-90, subject to the requirements of this Section, or subject to the requirements in Section 21-90. The court shall insist on strict compliance with Sections 22-10 through 22-25. Prior to the entry of an order under this Section, the petitioner shall furnish the court with a report of proceedings of the evidence received on the application for tax deed. The petitioner shall also furnish to the court a statement of redemption from the county clerk showing the total taxes, penalties, and costs that were required to be paid to redeem the tax sale as specified in the notice required under Section 22-10. The petitioner for tax deed must file a statement of, if applicable, (i) all taxes it has paid or redeemed for the property, (ii) the costs paid for court reporter and transcript services in counties of 3,000,000 or more inhabitants, or in counties with less than 3,000,000 inhabitants, a submission of a report of proceedings to the court, (iii) the fees paid to the clerk for the estimate of redemption, (iv) all payments made for municipal advancements required by Section 22-35, and (v) costs incurred pursuant to subsection (c) of Section 21-90. The total of the amount shown on the statement of redemption plus items (i) through (v) above, or portion thereof, plus a fee not to exceed 50% of the then-allowable foreclosure attorney fees for Illinois as published by Fannie Mae, plus the cost of publication of the judicial tax deed auction shall be identified as the tax deed judgment amount. The tax deed judgment amount shall accrue interest at 0.75% per month, or portion thereof, from the date of the judgment until the date of judicial tax deed auction. If the judicial tax deed auction is not concluded within 120 days after the date of the judgment, the judgment shall accrue interest after the 120-day period only if any delay in concluding the auction is the result of legal action taken by the owner or other interested party before issuance of the tax deed. The order for judicial tax deed auction shall include such terms and conditions of the auction as specified by the court.\n(b) Except as provided in subsection (e) of this Section, 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.\n(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, with the exception of deeds issued to the county pursuant to its authority under Section 21-90. 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. The fee paid to the county clerk for the issuance of the tax deed shall be accompanied by a $1,000 surplus equity fund fee in counties of 3,000,000 or more inhabitants and a $500 surplus equity fund fee in counties with less than 3,000,000 inhabitants, with the exception of deeds issued to the county pursuant to its authority under Section 21-90. All fees received under this subsection shall be paid by the county clerk to the county treasurer of the county in which the land is situated for the purpose of funding the county's surplus equity fund established under Section 21-296. The surplus equity fund fee shall not be imposed once all claims on the county's surplus equity fund have been paid, as determined by the county treasurer as trustee of the fund.\nUpon 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.\n(d) The court shall retain jurisdiction to enter orders pursuant to this Section.\n(e) Prior to the issuance of any order for judicial tax deed auction under this Section, the petitioner must redeem all taxes and special assessments on the property that are delinquent after the date of its tax sale.\n(e-5) Following the expiration of the period of redemption, the petitioner's payment of (i) any subsequent tax and special assessment and (ii) any redemption of any sale of subsequent taxes or forfeiture shall be accompanied by a surplus equity fund fee of 10% of the principal taxes and interest paid by the petitioner under this section. All fees received under this subsection shall be paid by the collector and county clerk to the county treasurer of the county in which the land is situated for the purpose of funding the county's surplus equity fund established by Section 21-296. Fees incurred under this subsection are not refundable and they shall not be posted to the subject tax sale pursuant to Section 21-355.\n(f) If, for any reason, a purchaser fails to obtain an order for judicial tax deed auction or for tax deed within the required time period and no sale in error was granted or redemption paid, then the certificate shall be forfeited to the county, as trustee, pursuant to Section 21-90.\n(g) Except as provided in Section 21-90, upon entry of an order requiring a judicial tax deed auction under subsection (a) of this Section, the property shall be offered for sale by public auction within 120 days after date of the order and sold to the highest bidder at such an auction in accordance with the Section 22-42 and subject to additional requirements set by the court's order.\n(h) The changes made to this Section by this amendatory Act of the 104th General Assembly apply to matters concerning tax certificates issued on or after the effective date of this amendatory Act of the 104th General Assembly.","path":["CHAPTER 35 REVENUE","Property Tax Code."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=596\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"e9e6a25660627f67426879906bbc3bd6ee451ccd6004a9f9d5adaf03bc2baa61","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-200-22-35","next":"us-il/35-ilcs-200-22-42"},"notice":"GroundRules: Original legal text. Not legal advice."}