13-111.State and United States.
Article XIII. Limitations · Part 1. Real Actions · Not amended since adoption on record · Last verified July 20, 2026
Full Text of 735 ILCS 5/13-111
Plain-English Summary
The tax-payment routes to ownership in Sections 13-109 and 13-110 don't work against certain landowners. This section excludes land owned by the United States or the State of Illinois, school and seminary land, land held for religious societies, and land held for any public purpose.
It also protects a narrow class of private titleholders. If the true titleholder is a minor, under legal disability, imprisoned, or out of the country working for the state or federal government, that person gets 3 years after the disability ends to sue and pursue the case to judgment, or, for vacant land, to reimburse whoever paid the taxes, with 12% annual interest, within that same 3 years.
The last sentence draws a firm line: none of these exceptions apply to Sections 13-118 through 13-121, this Article's separate 40-year marketable-title provisions. Those sections run on their own terms regardless of these protections.
Frequently Asked Questions
Can a private party gain ownership of state-owned land by paying taxes on it?
No. Section 13-111 excludes land owned by the United States or the State of Illinois, along with school, seminary, religious-society, and other public-purpose land, from the tax-payment rules in Sections 13-109 and 13-110.
What relief does a disabled titleholder get under this section?
Three years after the disability, meaning minority, legal disability, imprisonment, or absence from the U.S. in government service, ends to sue and prosecute the case, or, for vacant land, to repay the taxes paid plus 12% annual interest.
What interest rate applies to reimbursing taxes paid on vacant land under this section?
12% per annum.
Do these exceptions apply to the 40-year marketable-title sections?
No. The statute expressly says the exceptions in this section don't apply to Sections 13-118 through 13-121.
What disabilities trigger the 3-year window described in this section?
Being a minor, under legal disability, imprisoned, or out of the United States in government employment.
Amendment History
(Source: P.A. 82-280.)