APPELLATE COURT OF ILLINOIS, FIRST DISTRICT, FIRST DIVISION
528 N.E.2d 989, 173 Ill. App. 3d 622, 124 Ill. Dec. 98 1987.IL.1624
Appeal from the Circuit Court of Cook County; the Hon. Benjamin S. Mackoff, Judge, presiding.
JUSTICE MANNING delivered the opinion of the court. QUINLAN and O'CONNOR, JJ., concur.
DECISION OF THE COURT DELIVERED BY THE HONORABLE JUDGE MANNING
The plaintiff, Jojan Corporation, brought this action in the circuit court of Cook County challenging the constitutionality of section 235a of the Revenue Act of 1939, as amended, known as the Scavenger Act (Ill. Rev. Stat. 1983, ch. 120, par. 716a).
The Scavenger Act was enacted in 1939 to clean up a hopeless tax delinquency situation and restore these delinquent properties to a tax revenue-producing status. (Dupuy v. Morse (1949), 337 Ill. App. 1, 6, 85 N.E.2d 187; In re Application of Rosewell (1981), 93 Ill. App. 3d 1106, 1108, 454 N.E.2d 997.) The Scavenger Act provides for a judgment for sale to the highest bidder of all tracts of land where all or part of the general taxes for each of five or more years are delinquent. Ill. Rev. Stat. 1983, ch. 120, par. 716a.
Effective July 1, 1980, Public Act 81-1076 amended section 235a of the Revenue Act of 1939. (Ill. Rev. Stat. 1979, ch. 120, par. 716a.) The amendment provided that except for single-family residential units, the amount required to redeem property shall include all delinquent taxes owed on the property at the time of sale. (Ill. Rev. Stat. 1979, ch. 120, par. 716a; In re Application of Rosewell (1983), 97 Ill. 2d 434, 445, 454 N.E.2d 997.) The legislature subsequently passed Public Act 82-987, effective September 9, 1982, which defined single-family residential units as including "owner-occupied condominium units, cooperative units, or dwellings." (Ill. Rev. Stat. 1983, ch. 120, par. 716a.) The act as amended provides in pertinent part:
"For sales taking place after January 1, 1980, notwithstanding any other provisions of this Section, except for single family residential units being owner-occupied condominium units, cooperative units, or dwellings, the amount required to be paid for redemption shall also include an amount equal to all delinquent taxes on such property which taxes were delinquent at the time of sale. Such delinquent taxes shall be apportioned by the county among the taxing districts in which such property is situated." Ill. Rev. Stat. 1983, ch. 120, par. 716a.
On May 27, 1983, the real estate at issue in the instant case was sold at a scavenger sale by the county collector of Cook County. Jojan Corporation is the owner and holder of the principal note and trust deed secured by the property sold under the Scavenger Act, as amended by Public Act 82 -- 987. In order to protect its security interest in the property, Jojan sought to redeem from the sale and requested the defendant Stanley Kusper, county clerk, to prepare an estimate of the cost of redemption. Kusper prepared an estimate which included the amount of sale, statutory penalty interest, taxes plus interest less the amount of the sale, advertising costs, filing fees, court costs, redemption fees, and the cost of the estimate, for a total of $35,561.12. Jojan tendered to Kusper a cashier's check for $10,329.51 as payment in full to redeem the property. This sum included the amount of the bid at the sale, costs, and interest.
Kusper rejected the tender, asserting that the amount tendered did not include an amount equal to all the delinquent taxes due as of the time of sale as required by the Revenue Act. Plaintiff refused to pay the excess, contending that the rejection of its tender by the defendant was illegal and unconstitutional since the statute on which the defendant relied is unconstitutional and, therefore, unenforceable.
On July 9, 1984, plaintiff filed suit for declaratory judgment and mandamus praying for a declaration by the trial court that the Scavenger Act as amended by Public Act 82-987 was unconstitutional and for the issuance of a writ of mandamus ordering the defendant to accept the tender as payment in full for redemption from the sale. Defendant asserted that declaratory relief was not proper and moved to dismiss the plaintiff's complaint pursuant to section 2-615 of the Code of Civil Procedure (Ill. Rev. Stat. 1985, ch. 110, par. 2-615), contending that the complaint as amended was legally insufficient. On January 3, 1986, the circuit court entered an order granting defendant's motion to dismiss the plaintiff's amended complaint for declaratory judgment and mandamus, holding that the plaintiff had an adequate remedy at law and that the amendment was constitutional. The plaintiff appeals from that order.
The plaintiff contends on appeal that the amendment: (1) abolishes the constitutional right of redemption to all classes of property except for single-family residential units; (2) is unconstitutionally overly broad; (3) creates an unconstitutional classification of property; and (4) has resulted in an unconstitutional confiscation of property.
It is well established that in the area of taxation, where there is an adequate remedy at law, a party must pursue that remedy to the exclusion of equitable forms of relief. (Clarendon Associates v. Korzen (1973), 56 Ill. 2d 101, 105, 306 N.E.2d 299; White v. City of Ottawa (1925), 318 Ill. 463, 471.) Moreover, equity will not assume jurisdiction unless special grounds for equitable relief are established and the plaintiff does ...