ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/21-320 (2026)

Refund of other taxes paid by holder of certificate of purchase

✓ current as of May 2026
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(35 ILCS 200/21-320)
    Sec. 21-320. Refund of other taxes paid by holder of certificate of purchase. If a sale in error under Section 21-310, 22-35, or 22-50 is declared, the amount refunded shall also include other taxes paid or redeemed by the owner of the certificate of purchase or his or her assignor subsequent to the tax sale, together with interest on those other taxes under the same terms as interest is otherwise payable under Section 21-315. The interest under this subsection shall be calculated at the rate of 1% per month from the date the other taxes were paid and not from the date of sale. The collector shall take credit in settlement of his or her accounts for the refund of the other taxes as in other cases of sale in error under Section 21-310.
(Source: P.A. 92-224, eff. 1-1-02; 92-729, eff. 7-25-02.)

    
Notes of Decisions
Cited in 2 cases, 2017–2017 · leading case: In re The Application of Cnty. Treasurer, 2017 IL App (4th) 170003 (Ill. App. Ct. 2017).
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In re The Application of Cnty. Treasurer, 2017 IL App (4th) 170003 (Ill. App. Ct. 2017). “, 35 ILCS 200/21-320 (West 2014) (“If a sale in error *** is declared, the amount refunded shall also include other taxes paid or redeemed by the owner of the certificate of purchase *** subsequent to the tax sale ***.”
In re Application of Cnty. Treasurer & ex officio Cnty. Collector, 2017 IL App (4th) 170003 (Ill. App. Ct. 2017). “, 35 ILCS 200/21-320 (West 2014) (“If a sale in error *** is declared, the amount refunded shall also include other taxes paid or redeemed by the owner of the certificate of purchase *** subsequent to the tax sale ***.”
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