{"data":{"id":"us-il/35-ilcs-200-22-42","jurisdiction":"us-il","citation":"35 ILCS 200/22-42","heading":"Judicial tax deed auction and procedures.","body":"(a) Notice of tax deed auction. The sheriff, or duly appointed private selling officer, shall give notice of the auction with the following information:\n(1) the Property Identification Number and Address listed on the most recent tax bill;\n(2) the time and place of the auction including: whether the auction will take place online, in person, or both; and the website where the online bidding may take place, if applicable;\n(3) the terms of the auction; and\n(4) the amount of the tax deed judgment amount provided in Section 22-40.\nIn counties with 3,000,000 or more inhabitants, the Notice of Tax Deed Auction shall be in clear and concise language, together with a notice in Spanish, Polish, and Mandarin Chinese, stating that the notice affects important legal rights and should be translated immediately. In counties with fewer than 3,000,000 inhabitants, the Notice of Tax Deed Auction shall be in clear and concise language, and may include a notice in one or more foreign languages, stating that the notice of tax deed auction affects important legal rights and should be translated immediately. The Notice of Tax Deed Auction shall be mailed via first class mail to all interested parties, and via first class mail and certified mail to the owner of the property, at the address at which service of the Section 22-10 Take Notice was attempted and to any parties who have appeared in the proceeding. The notice shall include a sworn certificate of service signed by the party sending the notice attesting to the fact that the notice of auction was placed in the mail at least 10 calendar days prior to the date of the auction.\nThe Notice of Tax Deed Auction shall be published at least 3 consecutive calendar weeks (Sunday through Saturday), once in each week, the first such notice to be published not more than 45 days prior to the auction, the last such notice to be published not less than 7 days prior to the auction. 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 interested party, in some newspaper published in the municipality, and such other publications as may be further ordered by the court. If the petitioner cannot identify a newspaper published in the municipality, or if the property is located in a county with 3,000,000 or more inhabitants, the notice shall be published in a newspaper published within the county, and such other publications as may be further ordered by the court. 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 and such other publications as may be further ordered by the court. The publication shall include all information included in the notice sent pursuant to this Section.\n(b) Minimum bid. The selling officer shall start all bidding with a minimum bid equal to (1) the tax deed judgment amount plus interest at the rate of 0.75% per month, or portion thereof, for each month since the date of judgment, except as provided in Section 22-40, (2) the cost for the publication of the judicial sale required in this Section, and (3) the costs of the selling officer. The selling officer shall proceed to a public tax deed auction, offer the real estate for sale, and sell the real estate to the highest bidder. If no bidder is willing to pay the minimum bid, the petitioner shall be the winning bidder and entitled to a tax deed, and it shall be conclusively presumed that there is no surplus equity in the property.\n(c) Credit bid for petitioner. At the auction under this Section, the person conducting the auction shall enter a bid in favor of the petitioner in the amount of the minimum bid set forth above. Nothing in this Section shall be construed to prevent the petitioner from bidding at the public auction. However, if the petitioner is the winning bidder, the holder must pay cash for the difference between the winning bid and the minimum bid, plus any applicable costs or fees that may be attached to the winning bid.\n(d) Receipt upon judicial tax deed auction. Upon and at the conclusion of the judicial tax deed auction, the person conducting the auction shall give to the purchaser a receipt of sale. The receipt shall describe the real estate purchased and shall show the amount bid, the total amount paid to date, and the amount still to be paid therefor. An additional receipt shall be given at the time of each subsequent payment. Any purchaser who fails to complete the sale for failure to make full payment shall forfeit to the county surplus equity fund any deposit already made, and the court shall order a new auction of the property.\n(e) Certificate of tax deed auction. Upon payment in full of the amount bid, the sheriff or duly appointed selling officer conducting the sale shall issue, in duplicate, and give to the purchaser a certificate of judicial tax deed auction. The certificate of judicial tax deed auction shall be in a recordable form, describe the real estate purchased, indicate the date and place of sale and show the amount paid therefor. The certificate of tax deed sale shall further indicate that it is subject to confirmation by the court. The certificate of sale shall be freely assignable by endorsement thereon.\n(f) Deposit of surplus funds. To the extent that the winning bid exceeds the minimum bid, upon the expiration of 30 days following confirmation of the sale, the selling officer shall deposit the surplus funds with the treasurer of the county in which the subject property lies and provide the treasurer with the parties and mailing addresses to which all Take Notices were sent pursuant to Section 22-10. The treasurer shall send a notice to all parties sent the Section 22-10 Take Notice, stating that the owner at the time of the sale is entitled to a distribution of surplus proceeds and may file a claim to recover the surplus with the treasurer of the county.\n(g) Confirmation of sale; Order for issuance of tax deed.\n(1) The sheriff or selling officer conducting the sale shall promptly make a report to the court that issued the order authorizing the judicial tax deed auction, which report shall include a copy of all receipts and, if any, certificate of judicial tax deed sale.\n(2) Upon motion and notice in accordance with court rules applicable to motions generally, which motion shall not be made prior to sale, the court shall conduct a hearing to confirm the sale. Unless the court finds that a notice required in this Section was not issued or the sale was not conducted in accordance with the order for judicial tax deed auction, the court shall enter an order (a) confirming the judicial tax deed auction sale, (b) directing the county clerk to issue a tax deed in the name of the holder of the certificate of judicial tax deed auction sale once presented with a certified copy of the confirmation order and original certificate of judicial tax deed auction sale, and (c) directing the selling officer to pay to the holder of the tax certificate the amount of the credit bid upon surrender of the tax certificate, and to pay the selling officer its fees. The order for issuance of tax deed shall contain the name, address, and telephone number of the holder of the certificate of judicial tax deed auction sale for the clerk to confirm the identity of the tax deed grantee.\n(3) Unless the tax certificate was forfeited to the county in the manner described in Section 21-225 of this Code, if the county is the holder of the tax certificate for property sold at a judicial tax deed auction in accordance with this Section, any proceeds of any such sale shall be distributed to the taxing districts in proportion to their respective interests therein. Notwithstanding the preceding, any distribution to the taxing districts shall be reduced by the following: all costs incurred by either the county, the court, or the selling officer associated with the sale of the property. Any surplus amount to be held by the county treasurer and distributed to former owners in accordance with paragraph (5) of this Section shall be excluded from distributions to taxing districts.\n(4) If any tax deed auction sale fails to comply with the requirements in this Section, any party may, by motion supported by affidavit made prior to confirmation of such sale, request that the court which entered the judgment set aside the judicial tax deed auction sale. Any such party shall guarantee or secure by bond a bid equal to the successful bid at the judicial tax deed auction. No guarantee or bond shall be required if the property is residential and the party seeking to set aside the sale is the owner-occupant of the property at the time the motion is filed. If the court denies confirmation of the judicial tax deed auction sale, it shall order a new judicial tax deed auction. Any subsequent auction is subject to the same notice requirement as the original auction.\n(5) No sale under this Section shall be held invalid or be set aside because of any immaterial or insignificant defect in the notice thereof or in the publication of the same, or in the proceedings of the officer conducting the sale.\n(h) Notice of surplus proceeds. Within 60 days following the deposit of surplus funds with the treasurer of the county, the treasurer shall send notice to all parties to which the Section 22-10 Take Notice was sent, stating that the owner or owners of the property at the time of the sale may submit a claim for the surplus funds to the county treasurer or the circuit court within 3 years of the date on the notice.\n(i) Upon receipt of a claim for surplus proceeds, the county treasurer, being satisfied of the facts in the case, shall distribute the surplus proceeds to the proper claimant. When the county treasurer is unable to determine the proper claimant, the county treasurer shall file a motion with the circuit court hearing the underlying tax case, requesting that the court determine whether an interested party is the owner of record entitled to a disbursement of surplus proceeds. Within 30 days following the filing of the motion, the court hearing the underlying tax case shall set a hearing to determine whether an interested party is the owner of record entitled to a disbursement of surplus proceeds. All interested parties in the underlying case shall be notified by the county treasurer. Any party claiming to have an ownership interest in the parcel at the time of the issuance of tax deed may present evidence of ownership and request a disbursement of any or all surplus proceeds. The court shall issue an order directing the treasurer to disburse a specific amount of surplus proceeds to specific parties, with sufficient personally identifiable information to accurately identify the parties entitled to disbursement.\n(j) Upon filing of a motion by a party claiming to be the owner of the property at the time of sale, within 30 days following the filing of the motion, the court hearing the underlying tax case shall set a hearing to determine whether an interested party is the owner entitled to a disbursement of surplus proceeds. All interested parties in the underlying case shall be notified by the movant. Any party claiming to be the owner of the property at the time of sale may present evidence of ownership and request a disbursement of any or all surplus proceeds. The court shall issue an order directing the treasurer to disburse a specific amount of surplus proceeds to specific parties, with sufficient personally identifiable information to accurately identify the parties entitled to disbursement.\n(k) Surplus funds that have not been claimed within 3 years following the date on the county treasurer's notice in accordance with subsection (h) of Section 22-42 shall be disposed of pursuant to the Revised Uniform Unclaimed Property Act.\n(l) Interest earned on surplus proceeds while held by the county treasurer shall belong to the lawful claimant and shall be paid with the principal amount of the surplus proceeds.","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":"5fc3503f511e79e50c3faf04761213cf76d60aed2a41d865cce5cb5136d7a232","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-200-22-40","next":"us-il/35-ilcs-200-22-45"},"notice":"GroundRules: Original legal text. Not legal advice."}