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Illinois Compiled Statutes

35 ILCS 200/22-75 (2026)

Deed; prima facie evidence of regularity of sale

✓ current as of May 2026
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(35 ILCS 200/22-75)
    Sec. 22-75. Deed; prima facie evidence of regularity of sale.
    (a) As to the property conveyed therein, tax deeds executed by the county clerk are prima facie evidence of the following facts in all controversies and suits in relation to the rights of the tax deed grantee and his or her heirs or assigns:
        (1) the property conveyed was subject to taxation at
    
the time it was assessed, and was listed and assessed in the time and manner required by law;
        (2) the taxes or special assessments were not paid at
    
any time before the sale;
        (3) the property was advertised for sale in the
    
manner and for the length of time required by law;
        (4) the property was sold for taxes or special
    
assessments as stated in the deed;
        (5) the sale was conducted in the manner required by
    
law;
        (6) the property conveyed was not redeemed from the
    
sale within the time permitted by law;
        (7) the grantee in the deed was the purchaser or
    
assignee of the purchaser.
    (b) Any order for the sale of property for delinquent taxes, except as otherwise provided in this Section, shall estop all parties from raising any objections to the order or to a tax title based thereon, which existed at or before the rendition of the order, and which could have been presented as a defense to the application for the order. The order itself is conclusive evidence of its regularity and validity in all collateral proceedings, except in cases where the tax or special assessments were paid prior to the sale or the property was exempt from general taxes or was not subject to special assessment.
(Source: P.A. 88-455; 89-342, eff. 1-1-96.)

    
Notes of Decisions
Cited in 5 cases (3 in the last 5 years), 2005–2024 · leading case: In re Application of the Cnty. Treasurer & ex officio Cnty. Collector, 2022 IL App (1st) 211511 (Ill. App. Ct. 2022).
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In re Application of the Cnty. Treasurer & ex officio Cnty. Collector, 2022 IL App (1st) 211511 (Ill. App. Ct. 2022). · cites it 3× “35 ILCS 200/22-75 (West 2018)) The legislature intended a tax deed, once issued, to be virtually incontestable except by direct appeal.”
In Re Application of Cnty. Treasurer, 824 N.E.2d 614 (Ill. 2005). · cites it 2× “35 ILCS 200/22-75 (West 2000). The section further provides: "Any order for the sale of property for delinquent taxes, except as otherwise provided in this Section, shall estop all parties from raising any objections to the order or to a tax title based thereon, which existed at…”
In Re Cnty. Treasurer, 869 N.E.2d 1065 (Ill. App. Ct. 2007). · cites it 2× “2d 774 (1959), and section 22-75 of the Code (35 ILCS 200/22-75 (West 2002)) for the proposition that respondent is estopped from asserting its assessments after the issuance of the tax deeds.”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2024 IL 128731 (Ill. 2024). · cites it 5× “35 ILCS 200/22-75(b) (West 2014). The circuit court’s judgment and order of sale in this case could not preclude or estop Grand Tower from seeking review of its 2014 and 2015 assessments before the PTAB because Grand Tower was prohibited, as a matter of law, from challenging…”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2024 IL 128731 (Ill. 2024). · cites it 6× “751 [(now codified at 35 ILCS 200/22-75)]. *** *** [T]he judgment and order of sale was conclusive as to defendants’ objections to the assessment which clearly existed prior to the rendition of the judgment and could have been presented to the court as a defense to the…”
— 35 ILCS 200/22-75(b) — 3 cases
In Re Application of Cnty. Treasurer, 824 N.E.2d 614 (Ill. 2005). “35 ILCS 200/22-75 (West 2000). The section further provides: "Any order for the sale of property for delinquent taxes, except as otherwise provided in this Section, shall estop all parties from raising any objections to the order or to a tax title based thereon, which existed at…”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2024 IL 128731 (Ill. 2024). “35 ILCS 200/22-75(b) (West 2014). The circuit court’s judgment and order of sale in this case could not preclude or estop Grand Tower from seeking review of its 2014 and 2015 assessments before the PTAB because Grand Tower was prohibited, as a matter of law, from challenging…”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2024 IL 128731 (Ill. 2024). “751 [(now codified at 35 ILCS 200/22-75)]. *** *** [T]he judgment and order of sale was conclusive as to defendants’ objections to the assessment which clearly existed prior to the rendition of the judgment and could have been presented to the court as a defense to the…”
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