In re Application of the Kane County Collector

Illinois Appellate Court
Civil Court
Property Taxes
Citation
Case Number: 
2014 IL App (2d) 140265
Decision Date: 
Thursday, November 6, 2014
District: 
2d Dist.
Division/County: 
Kane Co.
Holding: 
Affirmed.
Justice: 
JORGENSEN
Petitioner seeks declaration of a sale in error per Section 21-310(a)(5) of Illinois Property Tax Code because County and its treasurer and collector issued tax sale certificates which did not specifically itemize purchase amount into taxes versus special assessments. Plain language of that Section of Code does not require that certificate itemize each category, but must only state total amount of amount for which property was sold. (HUTCHINSON and SCHOSTOK, concurring.)