Illinois Code § 35 ILCS 516/40

Tax abatement after acquisition by a governmental unit.
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When
any county or municipality acquires a mobile home through the foreclosure of a
lien, through a judicial order, through the foreclosure of receivership
certificate lien, or by acceptance of a certificate of title in lieu of
foreclosing any lien
against the mobile home, or when any county or other taxing district
acquires a certificate of title for a mobile home under Section 35 or Sections
90 and 200,
all due or unpaid mobile home taxes and existing liens for unpaid mobile home
taxes
imposed or pending under any law or ordinance of this State or any of its
political subdivisions shall become null and void.

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