§ 22-75 — Deed; prima facie evidence of regularity of sale

Illinois § 22-75

• Jurisdiction: Illinois
• Topic: GOVERNMENT
• Ch. 35: REVENUE
• Act 35 ILCS 200/: Property Tax Code.
• Art.: Title 7 - Tax Collection

Text

(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.

Legislative History

(Source: P.A. 88-455; 89-342, eff. 1-1-96.)