Illinois Statutes Chapter 35. Revenue § 516/405. Tax certificate of title incontestable unless order appealed or relief petitioned

(1) proof that the taxes were paid prior to sale;

(2) proof that the mobile home was exempt from taxation;

(3) proof by clear and convincing evidence that the tax certificate of title had been procured by fraud or deception by the tax purchaser or his or her assignee; or

(4) proof by a person or party holding a recorded ownership or other recorded interest in the mobile home that he or she was not named as a party in the publication notice as set forth in Section 380, and that the tax purchaser or his or her assignee did not make a diligent inquiry and effort to serve that person or party with the notices required by Sections 370 through 390.

The court hearing a petition filed under this Section or Section 2-1401 of the Code of Civil Procedure may concurrently hear a petition filed under Section 235 and may grant relief under either Section.