Real Estate Law

Plaintiffs filed a lawsuit seeking to recover property taxes paid on a property that was subject to condemnation proceedings. The appellate court sided with the plaintiffs; however, the Illinois Supreme Court reversed that finding, concluding that because the plaintiff enjoyed the benefits of ownership from the time the condemnation proceedings were initiated until the time the city took ownership of the property, it would be unreasonable for the plaintiffs to be relieved from having to pay property taxes during that time. (THEIS, NEVILLE, OVERSTREET, HOLDER WHITE, ROCHFORD, and O’BRIEN, concurring)

Plaintiffs filed a tax objection complaint after their appeal for a reduction in their real estate tax assessment was denied by the local board of review. The trial court granted summary judgment in favor of the defendants and plaintiffs appealed. The appellate court reversed and remanded, finding that the trial court erred when it concluded that the plaintiffs were barred under the Property Tax Code from filing a tax objection complaint in the circuit court after they voluntarily withdrew an appeal with the property tax appeal board. (McLAREN and SCHOSTOK, concurring)

In a case involving the purchase of delinquent property taxes and the issuance of a tax deed, the appellate court reversed and remanded the trial court’s order granting summary judgment in favor of the petitioner by finding that the petitioner failed to serve notice on the respondent in strict compliance with the Property Tax Code. (MIKVA and ODEN JOHNSON, concurring)

Petitioner appealed from a trial court judgment in favor of the defendant in a case involving the sale of delinquent property taxes, arguing that the trial court erred when it denied plaintiff’s motion to dismiss the defendant’s affirmative defense of ratification, that the trial court improperly denied plaintiff’s allegation that the tax deed was void, and that the trial court erred when it did not order that the tax deed be vacated. The appellate court affirmed, finding that the trial court did not err when it denied the motion to dismiss the affirmative defense of ratification and that the trial court did not err in finding in favor of the defendant because the tax deed was not void. (MIKVA and ODEN JOHNSON, concurring)

Appeal arising out of respondent’s petition pursuant to section 2-1401 of the Code of Civil Procedure to set aside a tax deed issued to the petitioner. Respondent argued on appeal that the petitioner failed to provide the requisite proof of service in compliance with the Property Tax Code for issuance of a tax deed. While the case was on appeal an unrelated third party contracted to purchase the property and the petitioner filed a motion to dismiss the appeal as moot. The appellate court dismissed the appeal, finding that it did not have the ability to grant the relief requested by the respondent. (REYES and BURKE, concurring)

Appeal arising out of respondent’s petition pursuant to section 2-1401 of the Code of Civil Procedure to set aside a tax deed issued to the petitioner. Respondent argued on appeal that the petitioner failed to provide the requisite proof of service in compliance with the Property Tax Code for issuance of a tax deed. While the case was on appeal an unrelated third party contracted to purchase the property and the petitioner filed a motion to dismiss the appeal as moot. The appellate court dismissed the appeal, finding that it did not have the ability to grant the relief requested by the respondent. (REYES and BURKE, concurring)