APPEAL from the Circuit Court of Cook County; the Hon.
CORNELIUS J. COLLINS, Judge, presiding.
MR. JUSTICE DRUCKER DELIVERED THE OPINION OF THE COURT:
Rehearing denied August 12, 1975.
This case involves an appeal from an order of the circuit court directing the issuance of a tax deed to the petitioner. Respondents, Rosa Lee Bulls and Clarence Roberts, Jr., appeal contending that the Revenue Act's notice provisions (Ill. Rev. Stat. 1971, ch. 120, pars. 744, 747) were not complied with as to Roberts, Laighton Scott and Thomas O. Peters, Jr., a trustee of record. Respondents further argue that the petitioner did not comply with the payment of back taxes provision of the Revenue Act (Ill. Rev. Stat. 1971, ch. 120, par. 728).
The record indicates that in 1947 Mrs. Bulls became the owner of a two-family residence located at 630 So. 12th Avenue, Maywood, Illinois. On March 22, 1971, the property was sold at the annual tax sale to Interstate Bond Company (hereinafter Interstate) for nonpayment of 1969 general real estate taxes. On March 23, 1971, Interstate applied to the county clerk for a back tax search. On March 30 the clerk delivered the search and on April 2, 1971, Interstate paid the taxes shown due on the search. On July 9, 1973, Interstate filed its petition for a tax deed. The period for redemption expired on November 23, 1971, it having been extended pursuant to section 263 of the Revenue Act of 1939 (Ill. Rev. Stat. 1971, ch. 120, par. 744). By this date no redemption had been made. On this date also Interstate sold its Certificate of Purchase to petitioner, and the 1970, 1971 and 1972 taxes were paid.
On December 3, 1973, petitioner made application for an order directing the clerk to issue a tax deed and alleged that all notices required by law had been served. Accompanying this document was the affidavit of William F. Rabe stating that Mrs. Bulls and Earline Scott were the occupants of the premises, and that they were personally served. It also stated that Thomas O. Peters, Jr., was an interested party, and that on August 10, 1973, his secretary was served. It further stated that upon diligent inquiry Mr. Peters could not be found in Cook County. On December 19, 1973, Mrs. Bulls filed a motion to dismiss the petition for tax deed alleging failure of notice and failure to comply with section 263 of the Revenue Act (Ill. Rev. Stat. 1971, ch. 120, par. 744). On January 28, 1973, Mrs. Bulls filed a response to petitioner's petition showing that certain real estate taxes for the years 1951, 1957 and 1958 were then due and unpaid. The court, on January 21, 1974, allowed Roberts to file his appearance instanter and set the hearing for February 7. On February 4 petitioner paid the back taxes due.
At the February 7 hearing the following pertinent evidence was adduced: Mrs. Bulls testified pursuant to section 60 of the Civil Practice Act. (Ill. Rev. Stat. 1973, ch. 110, par. 60.) She lives in the first floor apartment at 630 So. 12th Avenue in Maywood. She lives with Roberts and she tells people he is her son. He does not pay rent separately, but they share all the bills. Respondents' counsel then brought out that Roberts is not her son but is a cousin; he has a family consisting of a wife and four children whose ages are 16, 14, 10 and 7; and he has lived there continuously since 1960.
Mr. Meegan then testified as a witness for petitioner. He works for the county clerk's office. He described the circumstances surrounding Interstate's request for a tax search and its payment of back taxes. He also explained how the taxes for 1951, 1957 and 1958 were later found due and were paid. Respondents' attorney was then called as a witness for petitioner and testified that the back-tax bills were never presented to Interstate.
William F. Rabe testified as a witness for petitioner that he is a field agent for Interstate. He inspected the property on August 7, 1973. He made a title search and found who were the parties in interest, including Thomas O. Peters, Jr., as trustee. He served a notice on Mrs. Bulls on August 8, 1973, at 6:55 p.m. She is an occupant and owner of the building on the first floor. When he came into the house through the kitchen, "* * * her son and his wife and children were in the kitchen." He had a conversation with Mrs. Bulls in which he told her about the notice and "asked her who the other occupants of the apartment were and she said that they were relatives, her son and his family * * *." Additionally, he served Thomas O. Peters by leaving a copy of the notice with his secretary, Odell Bach, on August 10, 1973, at 11:05 a.m. He also caused a copy of the notice to be sent to Peters, by certified mail, which was receipted for by the same Mrs. Odell Bach. Rabe then discussed the other service he executed.
He served the occupant of the second floor apartment, a Mrs. Scott, on August 10, 1973, at 1:10 p.m. On cross-examination Rabe explained that the determination as to who is to be served and the diligence in service is made by him. When he spoke with Mrs. Bulls, she was dressed up, as if she was going out or had just arrived home. Mrs. Bulls told him that only a young lady and her son lived upstairs. On August 9, 1973, he saw Mrs. Scott. He never asked her if she was married. He felt that Mrs. Scott was the only person on the second floor he had to serve. At no time did he make any attempt to determine whether or not Mrs. Scott was married and living with her husband. He assumed she was either a widow or divorced or just single.
As for Roberts, Rabe testified that although Roberts was present on both occasions when he visited the house, he never really talked to him. He talked with Mrs. Roberts. Rabe admitted that Roberts looked like he lived there, and that he never served Roberts with a notice.
Mrs. Bulls then took the stand in her own behalf. She repeated that Roberts first moved into the house in the 1960's. At first Roberts paid her rent, now they share the expenses evenly. They also shared the cost of a room addition. The people on the second floor pay rent. There is no written lease with Mr. Scott. There is no written agreement with Roberts.
On cross-examination Mrs. Bulls reiterated that she always refers to Roberts as her son. She lives together with Roberts as a family unit. The reason she didn't redeem was because she didn't have the money.
Laighton Scott testified as a witness for respondents that for about 2 years he has lived at 630 So. 12th Avenue, Maywood. He has a wife and six children. He never received any notice. He has an agreement with Mrs. Bulls renting the second floor of the premises for $150 a month. He does not have a lease. His wife didn't remember anything about any notice.
Clarence Roberts, Jr., testified in his own behalf. He lives at 630 So. 12th Avenue, Maywood, with his wife, four children and his cousin, Mrs. Bulls. When he first moved into the house in 1961, he paid weekly rent. After 1963 he and Mrs. ...