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Illinois

Tax Sales

In re Application of the County Collector...(Scott v Sackor), 391 Ill App 3d 656, 909 NE2d 337, 330 Ill Dec 624 (1st D, 2009).

Facts:Green, Inc. (Green) purchased tax certificates for 2000 and 2001 on two Riverdale properties. On January 5, 2006, Sackor purchased the delinquent 2002 and 2003 taxes on the same property. Sackor's attorney filed a petition for tax deed on May 26, 2006, and recorded a lis pendens notice. On July 7, 2006, the same attorney filed a petition for tax deed for the same property on behalf of Green. Green published notice and served take notices on the title company, the grantee, the trust, and the real estate company appearing on the tax bill. Green did not serve notice on Sackor and redeemed the properties on October 5, 2006. The circuit court dismissed Sackor's tax deed case without notifying her.

After Green filed an application directing the clerk to issue a tax deed, Sackor filed a petition arguing that the deed should be denied because she was entitled to notice under Sections 22-10 through 22-25 of the Property Tax Code. Scott was substituted as petitioner on November 14, 2007.

On December 5, 2007, the circuit court denied Scott's petition, agreeing that because Sackor was a subsequent tax purchaser with a lis pendens on record, she was entitled to notice 3-5 months prior to the expiration of redemption.

Holding:Affirmed. Section 22-40(a)(4) of the Illinois Property Tax Code requires that a tax deed be issued only after "the notices required by law have been given." Section 22-10 of the Property Tax Code requires a purchaser to give notice to "owners, occupants, and parties interested in the property." The appellate court found that although the tax certificate doesn't pass title to the purchaser until the expiration of the redemption period, a tax certificate purchaser nevertheless acquires an interest in the property and can take steps to protect that interest.

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[Last update: 12-14-09]