Illinois Code § 35 ILCS 516/420

Certificate of title; prima facie evidence of regularity of
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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.

at the time the tax was charged and was listed and charged in the time and manner required by law;
sale;
manner and for the length of time required by law;
the certificate of title;
law;
the sale within the time permitted by law;
purchaser or assignee of the purchaser.

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