County treasurer sold Respondent mineral rights at a tax sale due to nonpayment of real estate taxes. At sale, Respondent did not receive title to the mineral rights but instead received a "certificate of purchase." After expiration of redemption period and before county clerk issued a tax deed, county treasurer discovered that owner of mineral rights never received a tax bill for the property, and filed petition asking court to declare an administrative sale in error and enter order voiding tax sale. (County assessor had incorrectly entered name and address of owner of a royalty interest in an oil and gas lease on the property, and assessed the tax bill to that person in error.) Court properly applied equitable principles, noting irregularity of issuance of tax bills for mineral rights, and declared administrative sale in error due to county's clerical error. Because a tax deed had not been issued, court had discretion to apply equitable principles to declare administrative sale in error and to void a certificate of purchase. (CATES and OVERSTREET, concurring.)
Illinois Appellate Court
Civil Court
Tax Sales