ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/22-35 (2026)

Reimbursement of a county or municipality before issuance of tax deed

✓ current as of May 2026
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(35 ILCS 200/22-35)
    Sec. 22-35. Reimbursement of a county or municipality before issuance of tax deed. Except in any proceeding in which the tax purchaser is a county acting as a trustee for taxing districts as provided in Section 21-90, an order for the issuance of a tax deed under this Code shall not be entered affecting the title to or interest in any property in which a county, city, village or incorporated town has an interest under the police and welfare power by advancements made from public funds, until the purchaser or assignee makes reimbursement to the county, city, village or incorporated town of the money so advanced or the county, city, village, or town waives its lien on the property for the money so advanced. In lieu of reimbursing the county, city, village, or town for any advancement of money that have not been waived, the purchaser or his or her assignee may make application for and the court shall order that the tax purchase be set aside as a sale in error. However, a sale in error may not be granted under this Section if:
        (1) the lien has been released, satisfied,
    
discharged, or waived; or
        (2) the following conditions apply:
            (A) the county, city, village, or town does not
        
agree to release, discharge, or waive the lien;
            (B) the aggregate total of all such liens
        
recorded against the property by the county, city, village, or town is less than $5,000; and
            (C) the lien or liens secure money advanced by
        
the county, city, village, or town to abate conditions on the property that are in violation of Section 11-20-7, Section 11-20-12, or Section 11-20-13 of the Illinois Municipal Code or any other applicable codes or ordinances adopted by a county, city, village or town pursuant to its emergency authority to abate neglected weeds, grass, trees, bushes, garbage, debris, or graffiti from property.
    A filing or appearance fee shall not be required of a county, city, village or incorporated town seeking to enforce its claim under this Section in a tax deed proceeding.
(Source: P.A. 103-555, eff. 1-1-24.)

    
Notes of Decisions
Cited in 4 cases, 2003–2019 · leading case: In re Application of the Cnty. Treasurer & ex officio Cnty. Collector of Lake Cnty. Illinois, 2019 IL App (2d) 180727 (Ill. App. Ct. 2019).
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In re Application of the Cnty. Treasurer & ex officio Cnty. Collector of Lake Cnty. Illinois, 2019 IL App (2d) 180727 (Ill. App. Ct. 2019). · cites it 4× “OPINION ¶1 Respondent, the Lake County Treasurer (Treasurer), appeals the trial court’s order granting a sale in error to petitioner, Fina IP, LLC (Fina), pursuant to section 22-35 of the Property Tax Code (Code) (35 ILCS 200/22-35 (West 2016)). The Treasurer contends that…”
In re Application of the Cnty. Collector for Judgment & Order of Sale Against Lands & Lots Returned Delinquent for Nonpayment of Gen. Taxes for the Year 2009, 2015 IL App (4th) 140810 (Ill. App. Ct. 2015). “See 35 ILCS 200/22-35 (West 2012) (“[A]n order for the issuance of a tax deed *** shall not be entered affecting the title to or interest in any property in which a city *** has an interest under the police and welfare power by advancements made from public funds, until the…”
In re Application of the Cnty. Collector v. Eldridge, 2015 IL App (4th) 140810 (Ill. App. Ct. 2015). “See 35 ILCS 200/22-35 (West 2012) ("[A]n order for the issuance of a tax deed *** shall not be entered affecting the title to or interest in any property in which a city *** has an interest under the police and welfare power by advancements made from public funds, until the…”
In re Application of the Cnty. Treasurer (Ill. App. Ct. 2003). · cites it 2× “Next, Cicero argues that the trial court erred in declaring that Scholnik is not required under section 22-35 of the Property Tax Code (35 ILCS 200/22-35 (West 2002)) to reimburse Cicero for the costs of demolishing the building located partially on the subject property.”
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