ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/22-45 (2026)

Tax deed incontestable unless order appealed or relief petitioned

✓ current as of May 2026
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(35 ILCS 200/22-45)
    Sec. 22-45. Tax deed incontestable unless order appealed or relief petitioned. Tax deeds issued under Section 22-40 are incontestable except by appeal from the order of the court directing the county clerk to issue the tax deed. However, relief from such order may be had under Sections 2-1203 or 2-1401 of the Code of Civil Procedure in the same manner and to the same extent as may be had under those Sections with respect to final orders and judgments in other proceedings. The grounds for relief under Section 2-1401 shall be limited to:
        (1) proof that the taxes were paid prior to sale;
        (2) proof that the property was exempt from taxation;
        (3) proof by clear and convincing evidence that the
    
tax deed had been procured by fraud or deception by the tax purchaser or his or her assignee; or
        (4) proof by a person or party holding a recorded
    
ownership or other recorded interest in the property that he or she was not named as a party in the publication notice as set forth in Section 22-20, and that the tax purchaser or his or her assignee did not make a diligent inquiry and effort to serve that person or party with the notices required by Sections 22-10 through 22-30.
    In cases of the sale of homestead property in counties with 3,000,000 or more inhabitants, a tax deed may also be voided by the court upon petition, filed not more than 3 months after an order for tax deed was entered, if the court finds that the property was owner occupied on the expiration date of the period of redemption and that the order for deed was effectuated pursuant to a negligent or willful error made by an employee of the county clerk or county collector during the period of redemption from the sale that was reasonably relied upon to the detriment of any person having a redeemable interest. In such a case, the tax purchaser shall be entitled to the original amount required to redeem the property plus interest from the sale as of the last date of redemption together with costs actually expended subsequent to the expiration of the period of redemption and reasonable attorney's fees, all of which shall be dispensed from the fund created by Section 21-295. In those cases of error where the court vacates the tax deed, it may award the petitioner reasonable attorney's fees and court costs actually expended, payable from that fund. The court hearing a petition filed under this Section or Section 2-1401 of the Code of Civil Procedure may concurrently hear a petition filed under Section 21-295 and may grant relief under any Section.
    This amendatory Act of the 95th General Assembly shall be construed as being declarative of existing law and not as a new enactment.
(Source: P.A. 95-477, eff. 6-1-08.)

    
Notes of Decisions
Cited in 75 cases (17 in the last 5 years), 1995–2026 · leading case: In Re Cnty. Collector, 921 N.E.2d 462 (Ill. App. Ct. 2009).
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In Re Cnty. Collector, 921 N.E.2d 462 (Ill. App. Ct. 2009). · cites it 4× “[1] Once the circuit court has issued a tax deed, pursuant to the Property Tax Code (35 ILCS 200/1-1 et seq.”
In Re Cnty. Treasurer, 827 N.E.2d 526 (Ill. App. Ct. 2005). · cites it 9× “In July 2004, Brown filed motions to (1) vacate the tax deed under section 2-1401 of the Code of Civil Procedure (Civil Code) (735 ILCS 5/2-1401 (West 2002)) and (2) declare section 22-45 of the Property Tax Code (35 ILCS 200/22-45 (West 2002)) unconstitutional under the…”
Application of the Cnty. Collector v. Lowe, 867 N.E.2d 941 (Ill. 2007). · cites it 3× “[1] The public guardian then filed a petition, and later an amended petition, pursuant to section 2-1401 of the Code of Civil Procedure (735 ILCS 5/2-1401 (West 1994)) and section 22-45 of the Code (35 ILCS 200/22-45 (West 1994)), seeking to have the tax deed that was issued to…”
In re Application for a Tax Deed, 2018 IL App (5th) 170354 (Ill. App. Ct. 2018). · cites it 5× “Obtaining Relief After Issuance of Tax Deed ¶ 20 Section 22-45 of the Property Tax Code (35 ILCS 200/22-45 (West 2016)) provides that tax deeds are incontestable except by an appeal from the order of the court directing the county clerk to issue the tax deed.”
In Re Application of Cnty. Collector, 838 N.E.2d 907 (Ill. 2005). · cites it 14× “Subsequently, the Cook County public guardian, on behalf of the estate of Mary Lowe, filed an amended petition pursuant to section 2-1401 of the Code of Civil Procedure (735 ILCS 5/2-1401 (West 1994)) and section 22-45 of the Property Tax Code (35 ILCS 200/22-45 (West 1994))…”
DG Enter. v. Cornelius, 2015 IL 118975 (Ill. 2016). · cites it 4× “Moreover, the grounds for collaterally challenging the issuance of a tax deed are specifically limited by the legislature to the grounds listed in section 22-45 of the Tax Code (35 ILCS 200/22-45 (West 2010)). 2014 IL App (3d) 130288, ¶ 47 (Schmidt, J.”
In Re Application of Cnty. Treasurer, 824 N.E.2d 614 (Ill. 2005). · cites it 2× “Standard of Review In the case at bar, we are called upon to review the appellate court's construction *617 of the Property Tax Code (35 ILCS 200/1-1 et seq.”
In Re Cnty. Treasurer, 807 N.E.2d 1042 (Ill. App. Ct. 2004). · cites it 2× “the taxes were paid prior to sale;(2) proof that the property was exempt from taxation; (3) proof by clear and convincing evidence that the tax deed had been procured by fraud or deception by the tax purchaser or his or her assignee; or (4) proof by a person or party holding a…”
Application of Cnty. Collector, 667 N.E.2d 109 (Ill. App. Ct. 1996). · cites it 4× “On March 1, 1995, Parisi filed a motion to vacate the judgment, the amended order, and the tax deed pursuant to section 2-1203 of the Code of Civil Procedure (Code) (735 ILCS 5/2-1203 (West 1994)) and section 22-45 of the Property Tax Code (35 ILCS 200/22-45 (West 1994)). On…”
DG Enter. v. Cornelius, 2015 IL 118975 (Ill. 2015). · cites it 5× “Moreover, the grounds for collaterally challenging the issuance of a tax deed are specifically limited by the legislature to the grounds listed in section 22-45 of the Tax Code (35 ILCS 200/22-45 (West 2010)). 2014 IL App (3d) 130288, ¶ 47 (Schmidt, J.”
In re Application of the Cnty. Treasurer & ex officio Cnty. Collector of Cook Cnty., 2023 IL App (1st) 220070 (Ill. App. Ct. 2023). · cites it 3× “See 35 ILCS 200/22-45 (West 2016). However, this appellate court found a petitioner is not required to comply with section 22-45 when void challenges are raised under section 2-1401(f) because a void judgment may be attacked at any time.”
In re: The Application of the Douglas Cnty. Treasurer, 2014 IL App (4th) 130261 (Ill. App. Ct. 2014). · cites it 6× “35 ILCS 200/22-45 (West 2010). The grounds for relief are limited to the following: “(1) proof that the taxes were paid prior to sale; (2) proof that the property was exempt from taxation; (3) proof by clear and convincing evidence that the tax deed had been procured by fraud or…”
Show all 75 citing cases →
— 35 ILCS 200/22-45(1) — 1 case
In re Application for a Tax Deed, 2018 IL App (5th) 170354 (Ill. App. Ct. 2018). “Obtaining Relief After Issuance of Tax Deed ¶ 20 Section 22-45 of the Property Tax Code (35 ILCS 200/22-45 (West 2016)) provides that tax deeds are incontestable except by an appeal from the order of the court directing the county clerk to issue the tax deed.”
— 35 ILCS 200/22-45(2) — 1 case
In Re Ward, 724 N.E.2d 1 (Ill. App. Ct. 2000).
— 35 ILCS 200/22-45(3) — 12 cases
DG Enter. v. Cornelius, 2015 IL 118975 (Ill. 2015). “Moreover, the grounds for collaterally challenging the issuance of a tax deed are specifically limited by the legislature to the grounds listed in section 22-45 of the Tax Code (35 ILCS 200/22-45 (West 2010)). 2014 IL App (3d) 130288, ¶ 47 (Schmidt, J.”
DG Enter. v. Cornelius, 2015 IL 118975 (Ill. 2016). “Moreover, the grounds for collaterally challenging the issuance of a tax deed are specifically limited by the legislature to the grounds listed in section 22-45 of the Tax Code (35 ILCS 200/22-45 (West 2010)). 2014 IL App (3d) 130288, ¶ 47 (Schmidt, J.”
In Re Application of Cnty. Collector, 838 N.E.2d 907 (Ill. 2005). “Subsequently, the Cook County public guardian, on behalf of the estate of Mary Lowe, filed an amended petition pursuant to section 2-1401 of the Code of Civil Procedure (735 ILCS 5/2-1401 (West 1994)) and section 22-45 of the Property Tax Code (35 ILCS 200/22-45 (West 1994))…”
In re Application of the Cnty. Treasurer, 2015 IL App (1st) 133693 (Ill. App. Ct. 2015).
In re Application for a Tax Deed, 2021 IL 126150 (Ill. 2021).
— 35 ILCS 200/22-45(4) — 14 cases
In Re Cnty. Collector, 921 N.E.2d 462 (Ill. App. Ct. 2009). “[1] Once the circuit court has issued a tax deed, pursuant to the Property Tax Code (35 ILCS 200/1-1 et seq.”
In re Application for a Tax Deed, 2018 IL App (5th) 170354 (Ill. App. Ct. 2018). “Obtaining Relief After Issuance of Tax Deed ¶ 20 Section 22-45 of the Property Tax Code (35 ILCS 200/22-45 (West 2016)) provides that tax deeds are incontestable except by an appeal from the order of the court directing the county clerk to issue the tax deed.”
In Re Cnty. Treasurer, 807 N.E.2d 1042 (Ill. App. Ct. 2004). “the taxes were paid prior to sale;(2) proof that the property was exempt from taxation; (3) proof by clear and convincing evidence that the tax deed had been procured by fraud or deception by the tax purchaser or his or her assignee; or (4) proof by a person or party holding a…”
In re: The Application of the Douglas Cnty. Treasurer, 2014 IL App (4th) 130261 (Ill. App. Ct. 2014). “35 ILCS 200/22-45 (West 2010). The grounds for relief are limited to the following: “(1) proof that the taxes were paid prior to sale; (2) proof that the property was exempt from taxation; (3) proof by clear and convincing evidence that the tax deed had been procured by fraud or…”
DG Enter. v. Cornelius, 2015 IL 118975 (Ill. 2016). “Moreover, the grounds for collaterally challenging the issuance of a tax deed are specifically limited by the legislature to the grounds listed in section 22-45 of the Tax Code (35 ILCS 200/22-45 (West 2010)). 2014 IL App (3d) 130288, ¶ 47 (Schmidt, J.”
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