36-10-4      FEE ESTABLISHED.  The Treasurer may impose a fee of up to Sixty Dollars ($60.00), payable to theCountyCollector, upon each person purchasing any property at a sale held pursuant to the Illinois Revenue Code prior to the issuance of any certificate of purchase. 

          36-10-5      SPECIAL FUND.  All sums of money received under this Section shall be deposited in a special fund with the principal and interest invested as authorized by 55 ILCS 5/3-10009 and 5/3-10002.  No payment shall be made from the fund except by order of the court declaring a sale in error under 35 ILCS 200/21-310.  Any monies accumulated in the fund in excess of Five Hundred Thousand Dollars ($500,000.00) by theCountyTreasurer shall be paid to the General Fund ofUnionCounty prior to the commencement of the annual tax sale.