Illinois Compiled Statutes
35 ILCS 200/22-55 (2026)
Tax deeds to convey merchantable title
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(35 ILCS 200/22-55)
Sec. 22-55. Tax deeds to convey merchantable title. This Section shall be
liberally construed so that tax deeds shall convey merchantable title. In the
event the property has been taken by eminent domain under the Eminent Domain Act, the tax purchaser shall be entitled to the award which
is the substitute for the property. Tax deeds issued pursuant to this Section
are subject to Section 22-70.
(Source: P.A. 94-1055, eff. 1-1-07.)
Notes of Decisions
Cited in 11
cases (1 in the last 5 years), 2002–2024 · 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). “Moreover, the Illinois property tax code provides tax purchasers with a very generous sale-in-error provision in the event delinquent taxpayers enter bankruptcy, see 35 ILCS 200/21 — 310(b)(1), indicating that the legislature anticipated adverse treatment of a tax purchaser’s…”
In Re Application of Cnty. Treasurer, 824 N.E.2d 614 (Ill. 2005). “" 35 ILCS 200/22-55 (West 2000). Lastly, section 22-45 of the Property Tax Code provides in part: "Tax deed incontestable unless order appealed or relief petitioned.”
Smith v. SIPI, LLC (In Re Smith), 614 F.3d 654 (7th Cir. 2010). “Since the Illinois tax sale process employs such a “deed” to convey “merchantable title” to the debtor’s property, 35 ILCS 200/22-55, the taxbuyer’s interest is properly perfected against subsequent purchasers through recording.”
In Re Cnty. Treasurer, 869 N.E.2d 1065 (Ill. App. Ct. 2007). “Section 22-70 Petitioner first argues that any right respondent had to assessment fees was eliminated by the issuance of petitioner's tax deeds.”
In re Woodruff, 600 B.R. 616 (Bankr. N.D. Ill. 2019). “It is this right that Wheeler must rely on in asserting that its Claim is for the fair market value of the Property (the " Equitable Remedy ").”
In re Wilson, 536 B.R. 218 (Bankr. N.D. Ill. 2015). “Gothic would be forced to relinquish its rights under 35 ILCS 200/22-45, Tax Deed Incontestable Unless Order Appealed or Relief Petitioned, and 35 ILCS 200/22-55, Tax Deeds to Convey Merchantable Title.”
In Re Cnty. Treasurer, 881 N.E.2d 576 (Ill. App. Ct. 2007). “Pre-1990 Development of the Law The state of the law with respect to equitable redemptions before 1990 was rather conflicted. This is largely a function of the competing policy considerations that underlie this area of law.”
In re Application of the Cnty. Treasurer & ex officio Cnty. Collector of Will Cnty., 2024 IL App (3d) 220134 (Ill. App. Ct. 2024). “35 ILCS 200/22-55 (West 2018). To do so, the purchaser must take certain steps before the redemption period expires.”
Killion v. Meeks Corrected Opinion 10/2/02 (Ill. App. Ct. 2002). “Section 22-55 of the Property Tax Code (the Code) (35 ILCS 200/22-55 (West 2000)), entitled "Tax deeds to convey merchantable title," still provides, "This Section shall be liberally construed so that tax deeds shall convey merchantable title.”
SI v. Bank of Edwardsville (Ill. App. Ct. 2005). “Count I of the amended complaint alleges that the developer prevented the sale from going through, which precludes SI Securities from obtaining merchantable title in violation of the policy underlying tax deeds set forth in section 22-55 of the Code (35 ILCS 200/22-55 (West…”
Smith, Keith v. Sipi, LLC (7th Cir. 2010). “Since the Illinois tax sale process employs such a “deed” to convey “merchantable title” to the debtor’s property, 35 ILCS 200/22-55, the taxbuyer’s interest is properly per- fected against subsequent purchasers through recording.”
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