Illinois Compiled Statutes
35 ILCS 200/21-110 (2026)
Published notice of annual application for judgment and sale; delinquent taxes
✓ current as of May 2026
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(35 ILCS 200/21-110)
Sec. 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 sale of the
delinquent properties. The advertisement may include the street address on file with the county collector, if available, and shall include the PIN number of each delinquent property. 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 When the property is in an incorporated town which has superseded a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.
The provisions of this Section relating to the time when the Collector
shall advertise intended application for judgment for sale are subject to
modification by the governing authority of a county in accordance with the
provisions of subsection (c) of Section 21-40.
(Source: P.A. 97-557, eff. 7-1-12.)
Notes of Decisions
Cited in 20
cases (8 in the last 5 years), 2001–2025 · leading case: Application of the Cnty. Collector v. Lowe, 867 N.E.2d 941 (Ill. 2007).
Application of the Cnty. Collector v. Lowe, 867 N.E.2d 941 (Ill. 2007). “35 ILCS 200/21-110 (West 1994). The notice must be published in a newspaper in the township where the property is located at least 10 days before the application is filed.”
In re Application of the Cnty. Collector, 2022 IL 126929 (Ill. 2022). “35 ILCS 200/21-110 (West 2016); Jeffrey S.”
In re Application of the Cnty. Treasurer, 2011 IL App (1st) 101966 (Ill. App. Ct. 2011). “See 35 ILCS 200/21-110, 21-135 (West 2008). This argument is waived.”
AP Props., Inc. v. Rattner, 960 N.E.2d 618 (Ill. App. Ct. 2011). “We agree with defendants that they do not. ¶ 13 To explain our holding, we start by briefly reviewing the tax-sale process.”
In re Application of the Cnty. Treasurer & ex officio Cnty. Collector of Cook Cnty., 2020 IL App (1st) 190722 (Ill. App. Ct. 2020). “2d 520, 523 (1993); 35 ILCS 200/21-110 (West 2016). Properties not sold at the annual sale may be sold at a scavenger sale, which the county must hold at least every two years.”
In Re Application of Cnty. Treasurer, 955 N.E.2d 669 (Ill. App. Ct. 2011). “See 35 ILCS 200/21-110, 21-135 (West 2008). This argument is waived.”
In Re Cnty. Treasurer, 881 N.E.2d 576 (Ill. App. Ct. 2007). “See 35 ILCS 200/21-110 (West 2006). The purchaser at the tax sale does not immediately gain title to the property; rather, there is a grace period where the property owner has the right to "redeem" the property by paying to the county clerk the delinquent taxes, as well as…”
Alexander v. Phoenix Bond & Indem. Co., 149 F. Supp. 2d 989 (N.D. Ill. 2001). “35 ILCS 200/21-110 (West 2001). The delinquent properties are then sold at the Cook County Annual Tax Sale.”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2022 IL App (5th) 190266 (Ill. App. Ct. 2022). “¶ 61 Where, as here, a property’s taxes become delinquent, the Code provides that “the county may apply for a judgment against and a sale of the property at a public auction (known as a tax sale) to recover the delinquent taxes.”
As-Is Props., Ltd. v. Street (In Re Application for a Tax Deed), 2018 IL App (5th) 170170 (Ill. App. Ct. 2018). “See 35 ILCS 200/21-110 (West 2016) ; A.P. Properties, Inc.”
In Re Application of Cnty. Collector, 838 N.E.2d 907 (Ill. 2005). “The county collector must send notice of the application for judgment by certified or registered mail to the party in whose name the property taxes were last assessed not less than 15 days before the date of application for judgment is filed.”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2024 IL 128731 (Ill. 2024). “July 11, 1995) (amending 35 ILCS 200/21-110, 21-115, 21-150, 21-160, 21-170).”
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