Current through Public Act 103-1052
Section 35 ILCS 516/420 - Certificate of title; prima facie evidence of regularity of sale(a) As to the mobile home conveyed therein, tax certificates of title executed by the Secretary of State are prima facie evidence of the following facts in all controversies and suits in relation to the rights of the tax certificate of title grantee and his or her heirs or assigns: (1) the mobile home conveyed was subject to taxation at the time the tax was charged and was listed and charged in the time and manner required by law; (2) the taxes were not paid at any time before the sale; (3) the mobile home was advertised for sale in the manner and for the length of time required by law; (4) the mobile home was sold for taxes as stated in the certificate of title; (5) the sale was conducted in the manner required by law; (6) the mobile home conveyed was not redeemed from the sale within the time permitted by law; (7) the grantee in the certificate of title was the purchaser or assignee of the purchaser. (b) Any order for the sale of a mobile home 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 certificate of 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 was paid prior to the sale or the mobile home was exempt from taxes. P.A. 92-807, eff. 1-1-03.