ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/21-225 (2026)

Forfeited tax liens and certificates

✓ current as of May 2026
Find cases: SyfertCases citing this section IL-ILGAilga.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar
(35 ILCS 200/21-225)
    Sec. 21-225. Forfeited tax liens and certificates. Every tax lien or certificate for property offered at public sale, and not sold for want of bidders, unless it is released from sale by the withdrawal from collection of a special assessment levied thereon, shall be forfeited to the county, as trustee for the taxing districts, and managed pursuant to Section 21-90. Tax certificates are also forfeited to the county in those circumstances described in subsection (d) of Section 21-310 and subsection (f) of Section 22-40 of this Code.
(Source: P.A. 103-555, eff. 1-1-24.)

    
Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 2000–2025 · leading case: Bueker v. Madison Cnty., IL, 2016 IL App (5th) 150282 (Ill. App. Ct. 2016).
Sort: Relevance Newest Treatment
Bueker v. Madison Cnty., IL, 2016 IL App (5th) 150282 (Ill. App. Ct. 2016). “35 ILCS 200/21-225 (West 2012). A tax buyer who purchases delinquent property taxes is required to pay the entire amount of taxes and automatic penalties outstanding as well as open taxes for prior years.”
Bueker v. Madison Cnty., IL, 2016 IL App (5th) 150282 (Ill. App. Ct. 2016). “35 ILCS 200/21-225 (West 2012). A tax buyer who purchases delinquent property taxes is required to pay the entire amount of taxes and automatic penalties outstanding as well as open taxes for prior years.”
Phoenix Bond & Indem. CO. v. Pappas (Ill. App. Ct. 2000). · cites it 3× “Revenue §336 (1957); 35 ILCS 200/21-225 (West 1996). Another possibility is that the owner of the delinquent property may redeem it from the county by paying the judgment and a penalty determined at a rate of 12% annually.”
Illinois Tax Auction, LLC v. Roddy (Ill. App. Ct. 2025). “In addition to annual tax sales (35 ILCS 200/21-110; 35 ILCS 200/21-50) and forfeiture sales (35 ILCS 200/21-225), the Property Tax Code provides for a scavenger sale, which must be held at least every two years (35 ILCS 200/21-45).”
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.