35 ILCS 200/21-285

in effect

(35 ILCS 200/21-285) Sec. 21-285. Tax scavenger sale fraud; definitions. For purposes of Section 21-290: (1) "Ownership interest" means any title or other interest in property, including without limitation any beneficial interest in a land trust, the holder of which is considered to be the owner of the property for purposes of taxation under Section 9-175. (2) "Nonownership interest" means any interest in real property other than a contingent interest and other than an ownership interest as defined in this Section, including without limitation a mortgage, equitable mortgage or other interest in the nature of a mortgage, leasehold, easement, or lien. (3) "Real property" has the same meaning as defined in Section 1-130, and includes leasehold estates subject to taxation as property under Section 9-195. (4) "Beneficial interest" and "land trust" have the meanings given to those terms in the Land Trust Beneficial Interest Disclosure Act. (Source: P.A. 86-949; 88-455.)

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.ilga.gov/legislation/ilcs/ilcs.aspFetched: 10/17/2026