Illinois Compiled Statutes
35 ILCS 200/21-440 (2026)
Action for collection of taxes and special assessments
✓ current as of May 2026
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(35 ILCS 200/21-440)
Sec. 21-440.
Action for collection of taxes and special assessments.
The
county board may, at any time after final judgment and order of sale against
delinquent property under Section 21-180, institute a civil action in the name
of the People of the State of Illinois in the circuit court for the whole
amount due for taxes and special assessments on the delinquent or forfeited
property. Any county, city, village, incorporated town, school district or
other municipal corporation to which any tax or special assessment is due, may,
at any time after final judgment under Section 21-180, institute a civil action
in its own name, in the circuit court, for the amount of the tax or special
assessment due to it on the delinquent or forfeited property, and prosecute the
same to final judgment. On the sale of any property following judgment in the
civil action, the county, city, village, incorporated town, school district or
other municipal corporation, interested in the collection of the tax, may
become purchaser at the sale. If the property so sold is not redeemed the
purchaser may acquire, hold, sell or dispose of the title thereto, the same as
individuals may do under the laws of this State. In any action for
delinquent or forfeited taxes, the fact that property was assessed to a person
shall be prima facie evidence that the person was the owner thereof, and was
liable for the taxes for the year or years for which the assessment was made.
That fact may be proved by the introduction in evidence of the proper
assessment book or roll, or other competent proof. Any judgment rendered for
delinquent or forfeited general taxes under this Section shall include the
costs of the action and reasonable attorney's fees.
(Source: P.A. 86-949; 88-455.)
Notes of Decisions
Cited in 6
cases, 1997–2014 · leading case: Lyubomir Alexandrov v. Todd LaMont, 740 F.3d 397 (7th Cir. 2014).
Lyubomir Alexandrov v. Todd LaMont, 740 F.3d 397 (7th Cir. 2014). “2d at 522 (citing 35 ILCS 200/21-440). In the "Annual Sale” context the taxpayers are only liable to the county if the tax purchaser obtains a sale-in-error declaration.”
In Re Bates, 270 B.R. 455 (Bankr. N.D. Ill. 2001). “Simply put, no set of facts exists or could exist that would allow [the tax purchaser] to collect money from .”
Blue v. Town of Lake Bldg. Corp. (In Re Blue), 247 B.R. 748 (Bankr. N.D. Ill. 2000). “If the landowner does not redeem, the county cohector issues a tax deed to the purchaser. 35 ILCS 200/22-40 (West 1996). If the landowner does redeem, the county releases the purchaser’s claim on the property by returning to the purchaser the amount it paid.”
In Re Kasco, 378 B.R. 207 (Bankr. N.D. Ill. 2007). “, 35 ILCS 200/21-440 (West 1996)). Nowhere, however, does the Code establish such a relationship between the landowner and the purchaser.”
S1 Il304 Ltd. Liab. Co. v. Anb Cust. for Lg, 971 F. Supp. 353 (N.D. Ill. 1997). “” 35 ILCS 200/21-440 (emphasis added). This language only permits an in personam action once a in rem judgment against the property has been entered.”
Phoenix Bond & Indem. CO. v. Pappas (Ill. App. Ct. 2000). “35 ILCS 200/21-440 (West 1996). Property more than two years delinquent may go to a "scavenger sale.”
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