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05/03/88 In Re Application of the County Collector For Judgment of

May 3, 1988

IN RE APPLICATION OF THE COUNTY COLLECTOR FOR JUDGMENT OF


APPELLATE COURT OF ILLINOIS, FIFTH DISTRICT

SALE v.

LANDS AND LOTS RETURNED DELINQUENT FOR NONPAYMENT OF

GENERAL TAXES FOR THE YEAR 1979 AND PRIOR YEARS

(Carousel Building Company,

Plaintiff-Appellant, v. Robert L.

Higgins, Defendant-Appellee)

523 N.E.2d 617, 169 Ill. App. 3d 180, 119 Ill. Dec. 861 1988.IL.658

Appeal from the Circuit Court of Madison County; the Hon. Lola Maddox, Judge, presiding.

APPELLATE Judges:

JUSTICE LEWIS delivered the opinion of the court. WELCH and CALVO, JJ., concur.

DECISION OF THE COURT DELIVERED BY THE HONORABLE JUDGE LEWIS

On February 23, 1981, Omer Trolard purchased a 3.65-acre parcel of real estate at a sale for delinquent taxes in Madison County, Illinois. Trolard's certificate of purchase correctly described the property. On March 31, 1983, Trolard filed a petition for an order directing the issuance of a tax deed. The petition correctly described the property. On September 7, 1983, Trolard filed an application for an order directing the issuance of a tax deed. On that same date, an order for tax deed was entered, and a tax deed was issued and recorded. The application, order and tax deed contained a legal description that differed from the description in the certificate of purchase and petition for tax deed. The tax deed contained a description that included the 3.65-acre parcel and other lands.

Within 30 days of the order for tax deed, Carousel Building Company (Carousel), the previous owner of the property, filed a motion to vacate the order. Subsequently, Trolard sold the 3.65-acre parcel to Robert L. Higgins, reciting on the face of the deed the possible cloud on the title. Higgins then filed a motion to amend the tax deed to correctly describe the land. On December 11, 1986, the trial court entered its judgment, amending the tax deed as Higgins had requested and denying Carousel's motion to vacate the order directing the issuance of the tax deed. Carousel appeals from that judgment.

Carousel argues that a tax sale purchase becomes void and has no effect if, at any point in the process culminating in the issuance of a tax deed, the purchaser fails to follow the applicable statutory procedures of the Revenue Act of 1939 (the Act) (Ill. Rev. Stat. 1985, ch. 120, pars. 719 through 752.1). Carousel contends that the error in the legal description of the tax deed constitutes an error in the "tax sale process." Carousel then argues that reformation of the tax sale purchaser's tax deed is not a remedy available to this purchaser and that the "sale in error" provision of section ...


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