In re Application of the Will County Collector

Court properly held that tax deed is void under section 22-85 of Property Tax Code, without right of reimbursement, and that tax sale notices were insufficient. Only the certificate holder (i.e., the purchaser of the property at the tax sale or the assignee of the purchaser) may extend the redemption period. Unless tax deed is recorded within one year of expiration of governing redemption period, “the certificate or deed, and the sale on which it is based, shall, after the expiration of the one year period, be absolutely void with no right to reimbursement.” Party objecting to tax deed as void was not required to comply with requirements of section 2-1401 or section 22-45 of Property Tax Code.(McDADE and WRIGHT, concurring.)