Illinois Compiled Statutes

735 ILCS 5/13-110 (2026)

Vacant land - Payment of taxes with color of title

✓ current as of May 2026
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(735 ILCS 5/13-110) (from Ch. 110, par. 13-110)
    Sec. 13-110. Vacant land - Payment of taxes with color of title. Whenever a person having color of title, made in good faith, to vacant and unoccupied land, pays all taxes legally assessed thereon for 7 successive years, he or she shall be deemed and adjudged to be the legal owner of such vacant and unoccupied land, to the extent and according to the purport of his or her paper title. All persons holding under such taxpayer, by purchase, legacy or descent, before such 7 years expired, and who continue to pay the taxes, as above set out, so as to complete the payment of taxes for the term, are entitled to the benefit of this Section. However, if any person, having a better paper title to such vacant and unoccupied land, during the term of 7 years, pays the taxes assessed on such land for any one or more years of the term of 7 years, then such taxpayer, his or her heirs, legatees or assigns, shall not be entitled to the benefit of this Section.
(Source: P.A. 98-756, eff. 7-16-14.)

    
Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 2002–2021 · leading case: People v. Moore, 2021 IL App (1st) 172811 (Ill. App. Ct. 2021).
People v. Moore, 2021 IL App (1st) 172811 (Ill. App. Ct. 2021). “” Brown, 2017 IL App (1st) 142877, ¶ 41 ; see 735 ILCS 5/13-109 (West 2012); 735 ILCS 5/13-110 (West 2012). ¶ 208 Against that legal backdrop, a reasonable jury could have easily discredited defendant’s claim that he was merely attempting to engage in bona fide acquisitions of…”
Malone v. Smith, 823 N.E.2d 1158 (Ill. App. Ct. 2005). · cites it 2× “Edwards purchased a portion of the right-of-way as an investment. Edwards received a quitclaim deed on February 1, 1988.”
Hoch v. Boehme, 2013 IL App (2d) 120664 (Ill. App. Ct. 2013). · cites it 2× “Second, they claimed ownership under section 13-110 of the Limitations Act (Act) (735 ILCS 5/13-110 (West 2010)), which provides that a person will be adjudged the owner of “vacant and unoccupied land” where the person has a good-faith claim to title and has paid the legally…”
Dotson v. Former Shareholders of Abraham Lincoln Land & Cattle Co., 773 N.E.2d 792 (Ill. App. Ct. 2002). · cites it 2× “As the grantee of a nominal share of the parcel, whose prior owner, Dotson, had paid the real estate taxes for seven years, plaintiff claimed title should be quieted in his favor pursuant to section 13-110 of the Code of Civil Procedure, also referred to as the Limitations Act…”
Dotson v. Former Shareholders of Abraham Lincoln Land & Cattle Co. (Ill. App. Ct. 2002). · cites it 2× “As the grantee of a nominal share of the parcel, whose prior owner, Dotson, had paid the real estate taxes for seven years, plaintiff claimed title should be quieted in his favor pursuant to section 13-110 of the Code of Civil Procedure, also referred to as the Limitations Act…”
Malone v. Smith (Ill. App. Ct. 2005). · cites it 2× “Edwards purchased a portion of the right-of-way as an investment. Edwards received a quitclaim deed on February 1, 1988.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.