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In re Application of Kane County Collector

Court of Appeals of Illinois, Second District

November 6, 2014

In re APPLICATION OF THE KANE COUNTY COLLECTOR, for Judgment and Order of Sale Against Lands and Lots Returned Delinquent for Nonpayment of Taxes for the Year 2009 and Prior Years
v.
The County of Kane and the Kane County Treasurer/Collector, Respondents-Appellees) (SIPI, LLC, Petitioner-Appellant,

Appeal from the Circuit Court of Kane County. No. 13-TX-88. Honorable David R. Akemann, Judge, Presiding.

SYLLABUS

Respondent county and the county treasurer and collector did not err in issuing petitioner tax sale certificates that listed a total purchase amount without specifically itemizing that amount into taxes, special assessments, interest, and costs and the county clerk did not commit an error warranting a declaration of a sale in error pursuant to section 21-310(a)(5) of the Property Tax Code, since section 21-250 of the Code does not require an itemization of the total purchase amount into taxes, special assessments, interest, and costs.

Mindy S. Salyer, Amanda L. Moressi, and Brittney B. Rykovich, all of Salyer Law Offices, LLC, of Chicago, for appellant.

Joseph H. McMahon, State's Attorney, of St. Charles (Joseph F. Lulves and Erin M. Gaeke, Assistant State's Attorneys, of counsel), for appellees.

JUSTICE JORGENSEN delivered the judgment of the court, with opinion. Justices Hutchinson and Schostok concurred in the judgment and opinion.

OPINION

JORGENSEN, JUSTICE.

[¶1] Petitioner, SIPI, LLC, appeals the trial court's order denying its motion requesting

Page 198

a declaration of a sale in error and a refund of petitioner's tax sale purchases. Specifically, petitioner asked the court to declare a sale in error pursuant to section 21-310(a)(5) of the Illinois Property Tax Code (Code) (35 ILCS 200/21-310(a)(5) (West 2010)), because respondents, the County of Kane and the Kane County treasurer and collector, issued petitioner tax sale certificates that listed a total purchase amount without specifically itemizing that amount into taxes, special assessments, interest, and costs (allegedly in violation of section 21-250 of the Code (35 ILCS 200/21-250 (West 2010))). Alternatively, petitioner asked the court to declare a sale in error pursuant to section 22-50 of the Code (35 ILCS 200/22-50 (West 2010)) on the basis that, despite bona fide efforts to comply, petitioner's notices to the property owner did not specifically itemize the sale amount into taxes versus special assessments (allegedly in violation of section 22-5 of the Code (35 ILCS 200/22-5 (West 2010))). After oral argument, the trial court denied petitioner's motion. Petitioner appeals. For the following reasons, we affirm.

[¶2] I. BACKGROUND

[¶3] On October 25, 2010, after a public tax sale, respondents issued to petitioner, pursuant to section 21-250 of the Code, tax sale certificates for 11 tracts of land. Among other information, each certificate lists at the top of the page, " Sold For: 2009 Taxes Payable 2010," and a total as the " Amount Sold" ( e.g., for parcel number 01-26-152-007, the " Amount Sold" is listed as " $1,408.61" ). In the body of each certificate, the county clerk certified that petitioner purchased the described real estate " for the taxes, interest, penalty, and costs due and unpaid thereon for the year A.D. 2009 and prior and paid as purchase money on said property the total amount of taxes, interest, penalties and costs thereon as stated herein." Below the signature line, there exists a notation reflecting receipt of the listed purchase price ( e.g., for parcel number 01-26-152-007, the certificate states: " RECEIVED, 10/25/2010, of the above named purchaser the sum of ONE THOUSAND FOUR HUNDRED EIGHT 61/100 DOLLARS the amount of the purchase money on the above parcel of land" ).

[¶4] In January 2011, pursuant to section 22-5 of the Code, petitioner filed with the county clerk notices, which were to be given to the party in whose name the taxes were last assessed. The notices mirror the format required by section 22-5. As to the notices' contents, we again use parcel number 01-26-152-007 as an example. In the heading, the notice states " TAKE NOTICE" and lists the following:

" County of KANE
Date premises sold 10/25/2010
Certificate Number 2010-00212
Sold for General Taxes of 2009
Sold for Special Assessment of N/A
And Special Assessment Number N/A
Warrant Number N/A Installment Number N/A"

The notice then states " THIS PROPERTY HAS BEEN SOLD FOR DELINQUENT TAXES" and describes the property. The body of the notice explains that the property was sold for delinquent taxes, provides the expiration date for the redemption period, states that a petition for a tax deed will be filed if redemption is not made prior to the expiration date, and, finally, states that " the total amount which you must pay in order to redeem the above ...


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