A tax certificate holder may not pay a subsequent tax or special assessment for any year, nor shall any tender of such a payment be accepted, until after the second or final installment of the subsequent tax or special assessment has become delinquent or until after the holder of the certificate of purchase has filed a petition for a tax deed under Section 22.30.
The person redeeming shall also pay the amount of interest charged on the subsequent tax or special assessment and paid as a penalty by the tax certificate holder. The $30.00 indemnity fee is required to be added to each property index number being paid. This amended Act of 1995 applies to tax years beginning with the 1995 taxes, payable in 1996, and thereafter.
- Tax buyers can start making appointments through the Treasurer's email one week prior to the sub tax start date but not less than 24 hours in advance of payment. First come first served basis, and you must receive approval before the sub tax can be processed.
- After approval, you will be given an assigned time to make the payment.
- Provide a list of PIN numbers separated by each buyer number.
- A representative for the tax buyer must appear in person to post the subsequent tax.
- It is the buyer's responsibility to check for redemptions and see if current taxes are paid prior to sub taxing.