ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/22-40 (2026)

Issuance of deed; possession

✓ current as of May 2026
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(35 ILCS 200/22-40)
    Sec. 22-40. Issuance of deed; possession.
    (a) To obtain an order for issuance of tax deed, the petitioner must provide sufficient evidence that:
        (1) the redemption period has expired and the
    
property has not been redeemed;
        (2) all taxes and special assessments which became
    
due and payable subsequent to the sale have been paid, unless the county or its agent, as trustee pursuant to Section 21-90, is the petitioner;
        (3) all forfeitures and sales which occur subsequent
    
to the sale are paid or redeemed, unless the county or its agent, as trustee pursuant to Section 21-90, is the petitioner;
        (4) the notices required by law have been given, and
    
all advancements of public funds under the police power made by a county, city, village, or town under Section 22-35 have been paid; and
        (5) the petitioner has complied with all the
    
provisions of law entitling him or her to a deed.
    Upon receipt of sufficient evidence of the requirements under this subsection (a), the court shall find that the petitioner complied with those requirements and shall enter an order directing the county clerk, on the production of the tax certificate and a certified copy of the order, to issue to the purchaser or its assignee a tax deed. The court shall insist on strict compliance with Section 22-10 through 22-25. Prior to the entry of an order directing the issuance of a tax deed, the petitioner shall furnish the court with a report of proceedings of the evidence received on the application for tax deed and the report of proceedings shall be filed and made a part of the court record.
    (b) Except as provided in subsection (e), if taxes for years prior to the year or years sold are or become delinquent subsequent to the date of sale, the court shall find that the lien of those delinquent taxes has been or will be merged into the tax deed grantee's title if the court determines that the tax deed grantee or any prior holder of the certificate of purchase, or any person or entity under common ownership or control with any such grantee or prior holder of the certificate of purchase, was at no time the holder of any certificate of purchase for the years sought to be merged. If delinquent taxes are merged into the tax deed pursuant to this subsection, the court shall enter an order declaring which specific taxes have been or will be merged into the tax deed title and directing the county treasurer and county clerk to reflect that declaration in the warrant and judgment records; provided, that no such order shall be effective until a tax deed has been issued and timely recorded. Nothing contained in this Section shall relieve any owner liable for delinquent property taxes under this Code from the payment of the taxes that have been merged into the title upon issuance of the tax deed.
    (c) The county clerk is entitled to a fee of $10 in counties of 3,000,000 or more inhabitants and $5 in counties with less than 3,000,000 inhabitants for the issuance of the tax deed, with the exception of deeds issued to the county pursuant to its authority under Section 21-90. The clerk may not include in a tax deed more than one property as listed, assessed and sold in one description, except in cases where several properties are owned by one person.
    Upon application, the court shall enter an order to place the tax deed grantee or the grantee's successor in interest in possession of the property and may enter orders and grant relief as may be necessary or desirable to maintain the grantee or the grantee's successor in interest in possession.
    (d) The court shall retain jurisdiction to enter orders pursuant to subsections (b) and (c) of this Section. Public Act 92-223 and Public Act 95-477 shall be construed as being declarative of existing law and not as a new enactment.
    (e) Prior to the issuance of any tax deed under this Section, the petitioner must redeem all taxes and special assessments on the property that are subject to a pending tax petition filed by a county or its assignee pursuant to Section 21-90.
    (f) If, for any reason, a purchaser fails to obtain an order for tax deed within the required time period and no sale in error was granted or redemption paid, then the certificate shall be forfeited to the county, as trustee, pursuant to Section 21-90.
(Source: P.A. 103-555, eff. 1-1-24; 104-417, eff. 8-15-25.)

    
Notes of Decisions
Cited in 60 cases (14 in the last 5 years), 1998–2025 · leading case: In Re Cnty. Treasurer, 869 N.E.2d 1065 (Ill. App. Ct. 2007).
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In Re Cnty. Treasurer, 869 N.E.2d 1065 (Ill. App. Ct. 2007). · cites it 6× “" 35 ILCS 200/22-40 (West 2002). Section 22-65 provides that "[a] tax deed executed by the county clerk under the official seal of the county shall be recorded in the same manner as other conveyances of property, and vests in the grantee, his or her heirs and assigns, the title…”
In re Application of Cnty. Treasurer & ex officio Cnty. Collector, 2017 IL App (4th) 170003 (Ill. App. Ct. 2017). · cites it 26× “¶ 30 Next, let us consider the text of section 22-40 (35 ILCS 200/22-40 (West 2014) (effective June 1, 2015)).”
In re The Application of Cnty. Treasurer, 2017 IL App (4th) 170003 (Ill. App. Ct. 2017). · cites it 23× “¶ 30 Next, let us consider the text of section 22-40 (35 ILCS 200/22-40 (West 2014) (eff. June 1, 2015)).”
In Re Commings, 297 B.R. 701 (Bankr. N.D. Ill. 2003). · cites it 4× “35 ILCS 200/22-40 (2002). If so, the court will order a tax deed to be issued to the purchaser, id.”
In re Woodruff, 600 B.R. 616 (Bankr. N.D. Ill. 2019). · cites it 4× “Were the court's function not substantive, the tax sale procedure would not afford debtors the constitutional protections to which they are entitled.”
In Re Application of Cnty. Treasurer, 824 N.E.2d 614 (Ill. 2005). · cites it 2× “Article 22 provides, inter alia, for notice of the sale and of the property owner's redemption rights (35 ILCS 200/22-5 (West 2000)); notice of the expiration of the period of redemption (35 ILCS 200/22-10 (West 2000)); notice by publication (35 ILCS 200/22-20 (West 2000)); a…”
In re Application of the Cnty. Treasurer, 2011 IL App (1st) 101966 (Ill. App. Ct. 2011). · cites it 2× “See 35 ILCS 200/22-40 (West 1994). ¶ 34 We find that our review of the aforementioned legislative history supports respondents’ position that strict compliance, rather than substantial compliance, was intended by the legislature.”
In re Application of the Cnty. Treasurer & ex officio Cnty. Collector, 2022 IL App (1st) 211511 (Ill. App. Ct. 2022). · cites it 2× “On appeal, respondents contend that the circuit court erred in denying their objections to the issuance of tax deeds for the parcels and by finding strict compliance with section 22-40 (35 ILCS 200/22-40 (West 2018)) of the Illinois Property Tax Code (Code) when: (1) petitioner…”
In Re Application of Cnty. Treasurer, 955 N.E.2d 669 (Ill. App. Ct. 2011). · cites it 3× “See 35 ILCS 200/22-40 (West 1994). ¶ 34 We find that our review of the aforementioned legislative history supports respondents' position that strict compliance, rather than substantial compliance, was intended by the legislature.”
In Re Cnty. Collector, 826 N.E.2d 951 (Ill. App. Ct. 2005). “In other words, the question involves the meaning of the term "address" in section 22-10 of the Code. The statute, amended effective June 1, 1997, provides: "In counties with 3,000,000 or more inhabitants, the notice shall state the address, room number and time at which the…”
In Re Murray, 276 B.R. 869 (Bankr. N.D. Ill. 2002). “00 to Gacki at the expense of the creditors of the estate, including the Debtor’s former spouse who hold a judgment hen against the Property pursuant to the dissolution proceeding. Gacki disputes the Debtor’s invocation of unjust enrichment on the basis that Gacki’s actions in…”
In Re McKinney, 341 B.R. 892 (Bankr. C.D. Ill. 2006). “35 ILCS 200/22-40(c). Until the tax deed is issued, title, the right to possession and all other incidents of ownership remain with the debtor.”
Show all 60 citing cases →
— 35 ILCS 200/22-40(a) — 19 cases
In re Application of Cnty. Treasurer & ex officio Cnty. Collector, 2017 IL App (4th) 170003 (Ill. App. Ct. 2017). “¶ 30 Next, let us consider the text of section 22-40 (35 ILCS 200/22-40 (West 2014) (effective June 1, 2015)).”
In re The Application of Cnty. Treasurer, 2017 IL App (4th) 170003 (Ill. App. Ct. 2017). “¶ 30 Next, let us consider the text of section 22-40 (35 ILCS 200/22-40 (West 2014) (eff. June 1, 2015)).”
In re Application of the Cnty. Treasurer, 2011 IL App (1st) 101966 (Ill. App. Ct. 2011). “See 35 ILCS 200/22-40 (West 1994). ¶ 34 We find that our review of the aforementioned legislative history supports respondents’ position that strict compliance, rather than substantial compliance, was intended by the legislature.”
In Re Application of Cnty. Treasurer, 955 N.E.2d 669 (Ill. App. Ct. 2011). “See 35 ILCS 200/22-40 (West 1994). ¶ 34 We find that our review of the aforementioned legislative history supports respondents' position that strict compliance, rather than substantial compliance, was intended by the legislature.”
In re Application of the Cnty. Collector, 2022 IL 126929 (Ill. 2022).
— 35 ILCS 200/22-40(b) — 4 cases
In re The Application of Cnty. Treasurer, 2017 IL App (4th) 170003 (Ill. App. Ct. 2017). “¶ 30 Next, let us consider the text of section 22-40 (35 ILCS 200/22-40 (West 2014) (eff. June 1, 2015)).”
In re Application of Cnty. Treasurer & ex officio Cnty. Collector, 2017 IL App (4th) 170003 (Ill. App. Ct. 2017). “¶ 30 Next, let us consider the text of section 22-40 (35 ILCS 200/22-40 (West 2014) (effective June 1, 2015)).”
In re Woodruff, 600 B.R. 616 (Bankr. N.D. Ill. 2019). “Were the court's function not substantive, the tax sale procedure would not afford debtors the constitutional protections to which they are entitled.”
In re Application of the Cnty. Treasurer & ex-officio Cnty. Collector of Cook Cnty., 2024 IL App (1st) 230974-U (Ill. App. Ct. 2024).
— 35 ILCS 200/22-40(c) — 7 cases
In Re McKinney, 341 B.R. 892 (Bankr. C.D. Ill. 2006). “35 ILCS 200/22-40(c). Until the tax deed is issued, title, the right to possession and all other incidents of ownership remain with the debtor.”
Smith v. SIPI, LLC (In Re Smith), 614 F.3d 654 (7th Cir. 2010).
In re Woodruff, 600 B.R. 616 (Bankr. N.D. Ill. 2019). “Were the court's function not substantive, the tax sale procedure would not afford debtors the constitutional protections to which they are entitled.”
In re Robinson, 577 B.R. 294 (Bankr. N.D. Ill. 2017).
In re Application of the Cnty. Treasurer, 2017 IL App (1st) 152951 (Ill. App. Ct. 2017).
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