Petitioner purchased the delinquent property taxes on property owned by respondent at a scavenger sale held by the Cook County Treasurer. Petitioner filed a petition for tax deed and respondent answered and filed a class action counterclaim. Petitioner then filed a motion to vacate the tax sale as a sale in error due to defective service. The circuit court granted petitioner’s motion, vacated the tax sale, denied respondent’s counterclaim as moot, and dismissed the case. Respondent appealed, arguing that the counterclaim was not moot where she had a valid claim for injunctive relief, damages, and attorney fees, that the circuit court erred in summarily determining that her counterclaim was moot without a motion or notice, and that the Property Tax Code provisions for issuance of tax deeds was unconstitutional. The appellate court rejected respondent’s arguments and affirmed, finding that the circuit court correctly concluded that the counterclaim was moot as a result of the tax sale being declared a sale in error. (FITZGERALD SMITH and PUCINSKI, concurring)
Illinois Appellate Court
Civil Court
Tax Sale