from the Circuit Court of Saline County. No. 16-TX-7
Honorable Todd D. Lambert, Judge, presiding.
Attorney for Appellant Steven Walters, Walters Law Firm, P.O.
Box 126, Metropolis, IL 62960
Attorney for Appellees C. Mart Watson, Law Offices of Watson
& Murphy, 1312 Jackson Street, P.O. Box 59, Eldorado, IL
JUSTICE OVERSTREET delivered the judgment of the court, with
opinion. Justices Chapman and Cates concurred in the judgment
HONORABLE DAVID K. OVERSTREET, JUDGE
1 The petitioner, As-Is Properties, Ltd. (As-Is Properties),
appeals the circuit court's order granting equitable
redemption in a tax deed sale proceeding to the
property's owners, the respondents, Robert W. Street Jr.
and Ruth Street, and the circuit court's order denying
As-Is Properties' motion to expunge the redemption. On
appeal, As-Is Properties claims that the circuit court erred
in granting equitable redemption because the Streets failed
to tender funds to redeem the property within the statutory
period of redemption provided under the Property Tax Code
(Code) (35 ILCS 200/21-350 (West 2016)). As-Is Properties
seeks reversal and remand to the circuit court for
expungement of the redemption and entry of an order directing
the issuance of a tax deed. For the reasons that follow, we
3 On January 29, 2014, at a sale of lands and lots for
nonpayment of general taxes levied and assessed for the 2012
taxes due and payable in 2013, As-Is Properties purchased the
delinquent real estate taxes for real estate located at 1518
Fisk Street, Eldorado, Illinois. On May 20, 2016, As-Is
Properties filed a petition for tax deed, alleging that it
held a certificate of purchase issued by the county clerk and
that the time for redemption of the certificate would expire
on October 7, 2016. As-Is Properties requested the circuit
court to enter an order directing the county clerk to issue a
property tax deed to As-Is Properties if the property had not
been redeemed within the time and in the manner provided by
law. The corresponding "Take Notice" document, also
filed with the circuit court on May 20, 2016, provided, in
"THIS PROPERTY HAS BEEN SOLD FOR DELINQUENT TAXES
Property located at 1518 Fisk Street, Eldorado, IL 62930,
Saline County, Illinois.
This notice is to advise you that the above property has been
sold for delinquent taxes and that the period of redemption
from the sale will expire on October 7, 2016.
This notice is also to advise you that a petition has been
filed for a tax deed which will transfer title and the right
to possession of this property if redemption is ...