Scope and Content Note

This series consists of documents relating to sale and redemption of land on which taxes were owed, mostly in the Forest Preserve.

This series contains correspondence, tax searches, tax sale deeds, lists of lands on which taxes remained unpaid or which were sold for unpaid taxes, and applications for cancellation of tax sales. There are also many documents relating to litigation in which the Comptroller was involved: affidavits; opinions; briefs; order; and memoranda. A law of 1823, Chapter 262 provided that when land taxes have been unpaid for a period of two years the land will be sold. If the owner paid the taxes within one year after the sale, it reverted back to that person's ownership.