For all questions regarding the tax sale and events leading up to it, please visit the Lake County Treasurer’s Tax Sale webpage. You should also be well versed in the Property Tax Code (35 ILCS 200), especially those sections concerning tax delinquencies (35 ILCS 200/21) and tax deeds (35 ILCS 200/22). The County Clerk’s office cannot provide any legal advice or instruction in being a tax buyer.