Illinois Compiled Statutes
35 ILCS 200/21-250 (2026)
Certificate of purchase
✓ current as of May 2026
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(35 ILCS 200/21-250)
Sec. 21-250. Certificate of purchase. The county clerk shall make out and
deliver to the purchaser of any property sold under Section 21-205, or to the county if the lien is acquired pursuant to Section 21-90 and a certificate is requested by the county or its agent, a
tax certificate countersigned by the collector, describing the property
sold, the date of sale, the amount of taxes, special assessments, interest and
cost for which they were sold and that payment of the sale price has been made.
If any person becomes the purchaser of more than one property owned by one
party or person, the purchaser may have the whole or one or more of them
included in one certificate, but separate certificates shall be issued in all
other cases. A tax certificate shall be assignable by endorsement. An
assignment shall vest in the assignee or his or her legal representatives, all
the right and title of the original purchaser.
If the tax certificate is lost or destroyed, the county clerk
shall issue a duplicate certificate upon written request and a sworn affidavit
by the tax sale purchaser, or his or her assignee, that the tax certificate is
lost or destroyed.
The county clerk shall cause a notation to be made
in the tax sale and judgment book that a duplicate certificate has been issued,
and redemption payments shall be made only to the holder of the duplicate
certificate.
(Source: P.A. 103-555, eff. 1-1-24.)
Notes of Decisions
Cited in 26
cases (3 in the last 5 years), 1994–2024 · leading case: In Re Cnty. Treasurer & Ex-Officio Coll., 753 N.E.2d 363 (Ill. App. Ct. 2001).
In Re Cnty. Treasurer & Ex-Officio Coll., 753 N.E.2d 363 (Ill. App. Ct. 2001). “The Code provides that after judgment has been rendered against property for nonpayment of taxes and the requisite notice has been issued, the county collector may offer the property for sale at a public tax sale. See 35 ILCS 200/21-190 (West 1998).”
In re Woodruff, 600 B.R. 616 (Bankr. N.D. Ill. 2019). “When asked what rights of ownership it had acquired after the passing of the Redemption Deadline, Wheeler was unable to demonstrate any rights other than the contingent remedy-the ability to seek the tax deed-noted in Smith I . Every scenario posed by the court, e.”
In re Application of the Cnty. Treasurer, 2012 IL App (1st) 101976 (Ill. App. Ct. 2012). “See 35 ILCS 200/21-250 (West 2008) (“An assignment shall vest in the assignee *** all the right and title of the original purchaser.”
Application of the Cnty. Collector v. Lowe, 867 N.E.2d 941 (Ill. 2007). “" See 35 ILCS 200/21-250 (West 1994). The certificate of purchase did not affect Lowe's legal or equitable title to the property.”
In re Application of the Cnty. Treasurer & ex officio Cnty. Collector, 2022 IL App (1st) 211511 (Ill. App. Ct. 2022). “” 35 ILCS 200/21-250 (West 2018). The issuance of a certificate of purchase does not affect the delinquent property owner’s legal or equitable title to the property.”
Smith v. SIPI, LLC (In Re Smith), 614 F.3d 654 (7th Cir. 2010). “The tax sale of the debtor’s property only entitles the taxbuyer to a certificate of purchase, 35 ILCS 200/21-250, which “has no effect on the delinquent property owner’s legal or equitable title to the property,” In re Application of County Trea *659 surer, 394 Ill.”
In Re Commings, 297 B.R. 701 (Bankr. N.D. Ill. 2003). “Just as the bidders do not bid the value of the property, the winning bidder does not receive the property itself.”
In re Robinson, 577 B.R. 294 (Bankr. N.D. Ill. 2017). “As the panel in Smith I stated: The tax sale of the debtor’s property only entitles the taxbuyer to a certificate of purchase, 35 ILCS 200/21-250, which “has no effect on the delinquent property owner’s legal or equitable title to the property,” In re Application of County…”
In re Application of Skidmore, 2018 IL App (2d) 170369 (Ill. App. Ct. 2018). “The county clerk issued Interstate a certificate of sale pursuant to section 21-250 of the Property Tax Code (Code) (35 ILCS 200/21-250 (West 2016)). ¶4 On May 25, 2016, Interstate filed a petition for a tax deed in the circuit court of Lake County.”
Butler v. Lejcar (In Re Butler), 171 B.R. 321 (Bankr. N.D. Ill. 1994). “35 ILCS 200/21-250 (1994). This certificate is a new hen, independent from the prior tax hen, that grants the tax purchaser certain powers.”
In re Application of the Kane Cnty. Collector, 2014 IL App (2d) 140265 (Ill. App. Ct. 2014). “is Property Tax Code (Code) (35 ILCS 200/21-310(a)(5) (West 2010)), because respondents, the County of Kane and the Kane County treasurer and collector, issued petitioner tax sale certificates that listed a total purchase amount without specifically itemizing that amount into…”
In Re Cnty. Treasurer, 966 N.E.2d 408 (Ill. App. Ct. 2012). “See 35 ILCS 200/21-250 (West 2008) ("An assignment shall vest in the assignee * * * all the right and title of the original purchaser.”
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