35 ILCS 516/325
Any person redeeming under this Section at a time subsequent to the filing of a petition under Section 390 or 360, who desires to preserve his or her right to defend against the petition for a tax certificate of title, shall accompany the deposit for redemption with a writing substantially in the following form:
Redemption Under Protest
Tax Deed Case No. ............................................
Vol. No. .....................................................
Mobile Home Vehicle Identification No. (or other unique description).............................
Original Amount of Tax $......................................
Amount Deposited for Redemption $.............................
Name of Petitioner............................................
Tax Year Included in Judgment.................................
Date of Sale..................................................
Expiration Date of the Period of Redemption...................
To the county clerk of ........ County:
This redemption is made under protest for the following reasons: (here set forth and specify the grounds relied upon for the objection)
Name of party redeeming.......................................
Address.......................................................
Any grounds for the objection not specified at the time of the redemption under protest shall not be considered by the court. The specified grounds for the objections shall be limited to those defenses as would provide sufficient basis to deny entry of an order for issuance of a tax certificate of title. Nothing in this Section shall be construed to authorize or revive any objection to the tax sale or underlying taxes which was estopped by entry of the order for sale as set forth in Section 420.
The person protesting shall present to the county clerk 3 copies of the written protest signed by himself or herself. The clerk shall write or stamp the date of receipt upon the copies and sign them. He or she shall retain one of the copies, another he or she shall deliver to the person making the redemption, who shall file the copy with the clerk of the court in which the tax certificate of title petition is pending, and the third he or she shall forward to the petitioner named therein.
The county clerk shall enter the redemption as provided in Section 165 and shall note the redemption under protest. The redemption money so deposited shall not be distributed to the holder of the certificate of purchase but shall be retained by the county clerk pending disposition of the petition filed under Section 390.
Redemption under protest constitutes the appearance of the person protesting in the proceedings under Sections 390 through 412 and that person shall present a defense to the petition for tax certificate of title at the time which the court directs. Failure to appear and defend shall constitute a waiver of the protest and the court shall order the redemption money distributed to the holder of the certificate of purchase upon surrender of that certificate and shall dismiss the proceedings.
When the party redeeming appears and presents a defense, the court shall hear and determine the matter. If the defense is not sustained, the court shall order the protest stricken and direct the county clerk to distribute the redemption money upon surrender of the certificate of purchase and shall order the party redeeming to pay the petitioner reasonable expenses, actually incurred, including the cost of withheld redemption money, together with a reasonable attorney's fee. Upon a finding sustaining the protest in whole or in part, the court may declare the sale to be a sale in error under Section 255 or Section 405, and shall direct the county clerk to return all or part of the redemption money or deposit to the party redeeming.
35 ILCS 516/325