In re APPLICATION OF THE COUNTY TREASURER AND ex officio COUNTY COLLECTOR OF WARREN COUNTY, ILLINOIS, for Judgment and Order for Sale Against Lands and Lots on Which General Taxes for Each of Two or More Years Remain Due and Unpaid (Charles Wrenn, d/b/a C & S Investments, Petitioner-Appellant,
Kathy Tate, in Her Official Capacity as Warren County Treasurer, Respondent-Appellee).
from the Circuit Court of the 9th Judicial Circuit Circuit
No. 15-TX-8, Warren County, Illinois. The Honorable James R.
Standard, Judge, Presiding.
JUSTICE LYTTON delivered the judgment of the court, with
opinion. Justice Carter concurred in the judgment and
opinion. Presiding Justice Holdridge specially concurred,
1 Petitioner, Charles Wrenn, d/b/a C & S Investments,
purchased the property taxes for property located in the
Village of Kirkwood in Warren County. After the redemption
period expired, Wrenn filed a petition for a tax deed for the
property, which the trial court granted. More than four
months after Wrenn obtained and recorded his deed to the
property, he filed a motion for sale in error. Kathy Tate, in
her official capacity as Warren County Treasurer, filed a
motion to dismiss, which the trial court granted. Wrenn
appeals the dismissal of his motion for sale in error. We
3 In October 2012, petitioner, Charles Wrenn, d/b/a C & S
Investments, purchased the 2011 property taxes for PIN
13-302-004-00, the legal description of which is "Lots 5
& 6 in Block 2 of the original town plat of the Village
of Kirkwood, Warren County, Illinois" (subject
property). As a result of the purchase, Wrenn received Tax
Sale Certificate of Purchase Number 00181. Wrenn extended the
redemption period to October 22, 2015.
4 Another entity, H & G Construction, purchased the 2012
and 2013 property taxes for the subject property. In April
2015, Wrenn filed a petition for tax deed for the subject
property. On October 26, 2015, the circuit court entered an
order directing the Warren County clerk to issue Wrenn a tax
deed for the property. On October 27, 2015, Wrenn redeemed
the taxes purchased by H & G Construction in the amount
of $1163.43. On October 29, 2015, the Warren County clerk
issued a tax deed to Wrenn for the property, which Wrenn
recorded the same day.
5 On March 14, 2016, Wrenn filed a motion for sale in error.
The motion asserted that "there has been substantial
destruction to the property and the property is uninhabitable
and continues to deteriorate" and requested that the
court declare the sale to be a "sale in error."
6 Respondent filed a motion to dismiss Wrenn's motion for
sale in error, arguing that Wrenn could not obtain a sale in
error because he had already obtained and recorded the tax
deed for the property. The trial court granted
respondent's motion to dismiss.
8 A sale in error is a statutory action arising under section
21-310 of the Property Tax Code (Tax Code) (35 ILCS
200/21-310 (West 2014)). Bueker v. Madison County,
2016 IL App (5th) 150282, ¶ 50. "The claimant
seeking a sale in error is generally asking the circuit court
to undo the sale of a specific parcel's taxes for an
enumerated reason." Id. Section 21-310 of the
Tax Code "delineates who may apply for a sale in error,
where and on what grounds the application must be made, when
these grounds must occur, and the county collector's
responsibilities in the event a sale in error is declared by
the court." In re Petition for Declaration of Sale
in Error, 256 Ill.App.3d 159, 162 (1994). The Tax
Code's enumerated grounds for sales in error are
exclusive. Id. at 166.
9 Section 21-310 of the Tax Code states in pertinent part:
"(a) When, upon application of the county collector, the
owner of the certificate of purchase, or a municipality which
owns or has owned the property ordered sold, it appears to
the satisfaction of the court which ordered the property sold
that any of the following subsections ...