ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/21-175 (2026)

Proceedings by court

✓ current as of May 2026
Find cases: SyfertCases citing this section IL-ILGAilga.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar
(35 ILCS 200/21-175)
    Sec. 21-175. Proceedings by court. Defenses to the entry of judgment against properties included in the delinquent list shall be entertained by the court only when: (a) the defense includes a writing specifying the particular grounds for the objection; and (b) except as otherwise provided in Sections 14-15, 14-25, 23-5, and 23-25, the taxes to which objection is made are paid under protest under Section 23-5 and a tax objection complaint is filed under Section 23-10.
    If any party objecting is entitled to a refund of all or any part of a tax paid, the court shall enter judgment accordingly, and also shall enter judgment for the taxes, special assessments, interest and penalties as appear to be due. The judgment shall be considered as a several judgment against each property or part thereof, for each kind of tax or special assessment included therein. The court shall direct the clerk to prepare and enter an order for the sale of the property against which judgment is entered. However, if a defense is made that the property, or any part thereof, is exempt from taxation and it is demonstrated that a proceeding to determine the exempt status of the property is pending under Section 16-70 or 16-130 or is being conducted under Section 8-35 or 8-40, the court shall not enter a judgment relating to that property until the proceedings being conducted under Section 8-35 or Section 8-40 have terminated.
(Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff. 7-11-95.)

    
Notes of Decisions
Cited in 8 cases (4 in the last 5 years), 2003–2024 · leading case: In Re Commings, 297 B.R. 701 (Bankr. N.D. Ill. 2003).
Sort: Relevance Newest Treatment
In Re Commings, 297 B.R. 701 (Bankr. N.D. Ill. 2003). “After the county collector applies for, and the state court enters, a judgment and order of sale, 35 ILCS 200/21-175 (2002), the county offers the property for sale at a public auction, 35 ILCS 200/21-190 (2002).”
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). “” 35 ILCS 200/21-175 (West 2014). ¶ 119 The Code includes no similar provision for continuing PTAB’s jurisdiction over a pending claim that the board of review imposed an excessive tax.”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2022 IL App (5th) 190266 (Ill. App. Ct. 2022). “Section 21-175 of the Code (35 ILCS 200/21-175 (West 2018)), a provision referenced in section 16-160, allows the circuit court to entertain defenses to the county collector’s application for judgment and tax sale when the defense includes a writing specifying the grounds for…”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2024 IL 128731 (Ill. 2024). “” 35 ILCS 200/21-175 (West 2014). ¶ 119 The Code includes no similar provision for continuing PTAB’s jurisdiction over a pending claim that the board of review imposed an excessive tax.”
Carle Found. v. Illinois Dep't of Revenue (Ill. App. Ct. 2009). · cites it 6× “r property determined to have been exempt, on comparable grounds, for a prior or subsequent year; (b) proceedings following the filing of a tax objection complaint pursuant to [section] 23-10 of the *** Code [(35 ILCS 200/23-10 (West 2006))] in order to preserve defenses to the…”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2022 IL App (5th) 190266-U (Ill. App. Ct. 2022). “Section 21-175 of the Code (35 ILCS 200/21-175 (West 2018)), a provision referenced in section 16-160, allows the circuit court to entertain defenses to the county collector’s application for judgment and tax sale when the defense includes a writing specifying the grounds for…”
Joseph Van (Bankr. N.D. Ill. 2020). “" But prospective purchasers at the auction do not bid the value of the property, and the winning bidder does not acquire the property itself.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.