In re The Application of County Treasurer

Illinois Appellate Court
Civil Court
Tax Deeds
Citation
Case Number: 
2017 IL App (4th) 170003
Decision Date: 
Tuesday, September 12, 2017
District: 
4th Dist.
Division/County: 
Champaign Co.
Holding: 
Reversed.
Justice: 
APPLETON

Refund requested by tax purchaser, in the amount  of $188,085 which it paid to redeem sale of 2008 taxes, is contrary to Section 22-40(a) of Property Tax Code. It is impossible to obtain declaration of a sale in error while retaining title to the property. Plaintiff never became liable for tax delinquencies that arose after tax sale to Plaintiff; instead, Plaintiff chose to pay taxes for those additional years.(HARRIS and HOLDER WHITE, concurring.)