Illinois Compiled Statutes (Tax)

35 ILCS 120/5g

Except as to any sale had by virtue of a judgment of foreclosure in accordance with Article XV of the Code of Civil Procedure, whenever any real estate has been or is sold at a judicial sale or a sale for the enforcement of a judgment and such real estate is then subject to a tax lien or notice of tax lien in favor of the Department, as hereinbefore provided, and which is junior or inferior to the lien so enforced or foreclosed by or through that sale, the right to redeem in any manner under or by virtue of such tax lien or claim for tax lien from such sale or from the lien so foreclosed or enforced terminates at the end of 12 months from the date upon which there is filed for record in the office of the recorder for the county in which the lands so sold are situated, if such lands are unregistered, or in the office of the Registrar of Titles for such county, if such lands are registered, a certified copy of the original or duplicate recorded or registered certificate of such sale, such certified copy being endorsed by the Director of Revenue showing service of a copy of such certificate upon him or her, and upon such service it shall be the duty of such officer to make such endorsement

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Nearby sections (25 sections)
  1. 120/2h · Sec. 2h
  2. 120/2i · Notwithstanding any other provision to the contrary, any…
  3. 120/2j · Sorbent purchasing reports
  4. 120/3 · Sec. 3
  5. 120/4 · As soon as practicable after any return is filed, the…
  6. 120/5 · In case any person engaged in the business of selling tangible…
  7. 120/5a · The Department shall have a lien for the tax herein imposed or…
  8. 120/5b · State Tax Lien Index
  9. 120/5c · Upon payment by the taxpayer to the Department in cash or by…
  10. 120/5d · The Department is not required to furnish any bond nor to make…
  11. 120/5e · In addition to any other remedy provided for by the laws of…
  12. 120/5f · In addition to any other remedy provided for by the laws of…
  13. 120/5g · Except as to any sale had by virtue of a judgment of…
  14. 120/5i · Any person who incurs tax liability under this Act, and who…
  15. 120/5j · If any taxpayer, outside the usual course of his business,…
  16. 120/5k · Building materials exemption; enterprise zone
  17. 120/5l · Building materials exemption; High Impact Business
  18. 120/5m · Building materials exemption; REV Illinois projects
  19. 120/5n · Building materials exemption; microchip and semiconductor…
  20. 120/6 · Credit memorandum or refund
  21. 120/6a · Claims for credit or refund shall be prepared and filed upon…
  22. 120/6b · As soon as practicable after a claim for credit or refund is…
  23. 120/6c · If a protest to the Department's Notice of Tentative…
  24. 120/6d · Deduction for uncollectible debt
  25. 120/7 · Every person engaged in the business of selling tangible…
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