Respondents appealed from the circuit court’s denial of their objections against the issuance of tax deeds and the issuance of tax deeds related to two real estate parcels. On appeal, respondents argued the circuit court erred in denying their objections and by finding strict compliance with section 22-40 of the Illinois Property Tax Code when petitioner listed an incorrect, non-existent address on its required notices under the Code, petitioner’s section 22-5 notices identified it as the owner of the certificates of purchase prior to its ownership and assignment of the properties, and petitioner failed to identify and serve a party with a record interest. The appellate court affirmed, finding that the petitioner strictly complied with the statutory notice requirements under the code when it was the holder of the certificates of purchase, when all notices were sent to the required parties, and when it used the property address as noted by the government agencies responsible for tax records. (MIKVA and C.A. WALKER, concurring).
Illinois Appellate Court
Civil Court
Property Tax