sale error in Illinois

2022Further, our interpretation is consistent with the purpose of the sale in error statute, which relieves tax buyers “ ‘from the effect of caveat emptor purchases at void tax sales.’ ” In re Application of the County Treasurer & ex Officio County Collector of Warren County, 2017 IL App (3d) 160396, ¶ 10 (quoting La Salle National Bank v. Hoffman, 1 Ill.

2022Id. ¶ 16 The purpose of the sale in error statute is to relieve tax buyers “ ‘from the effect of caveat emptor purchases at void tax sales.’ ” In re Application of the County Treasurer & ex officio County Collector of Warren County, 2017 IL App (3d) 160396, ¶ 10 (quoting La Salle National Bank v. Hoffman, 1 Ill.

2022App. 3d 180, 183 , 523 N.E.2d 617, 619 (1988)). “ ‘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.’ ” Tate, 2017 IL App (3d) 160396, ¶ 8 (quoting Bueker v. Madison County, 2016 IL App (5th) 150282, ¶ 50 , 61 N.E.3d 237 ).

2022App. 3d 180, 183 , 523 N.E.2d 617, 619 (1988)). “ ‘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.’ ” Tate, 2017 IL App (3d) 160396, ¶ 8 (quoting Bueker v. Madison County, 2016 IL App (5th) 150282, ¶ 50 , 61 N.E.3d 237 ).

2022App. 3d 180, 183 , 523 N.E.2d 617, 619 (1988)). “ ‘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.’ ” Tate, 2017 IL App (3d) 160396, ¶ 8 (quoting Bueker v. Madison County, 2016 IL App (5th) 150282, ¶ 50 , 61 N.E.3d 237 ).

2022Section 21-310 “ ‘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.’ ” Tate, 2017 IL App (3d) 160396, ¶ 8 (quoting In re Petition for Declaration of Sale in Error, 256 Ill.

2022App. 3d 159 , 162, 628 N.E.2d 1182, 1185 (1994)). ¶ 27 Section 21-310(b)(2) of the Property Tax Code provides, in relevant part: “When, upon application of the owner of the certificate of purchase only, it appears to the satisfaction of the court which ordered the property sold that any of the following subsections are applicable, the court shall declare the sale to be a sale in error: - 10 - *** (2) The improvements upon the property sold have been substantially destroyed or rendered uninhabitable or otherwise unfit for occupancy subsequent to the tax sale and prior to the issuance of the tax

2022App. 3d 159 , 162, 628 N.E.2d 1182, 1185 (1994)). ¶ 26 Section 21-310(b)(2) of the Property Tax Code provides, in relevant part: “When, upon application of the owner of the certificate of purchase only, it appears to the satisfaction of the court which ordered the property sold that any of the following subsections are applicable, the court shall declare the sale to be a sale in error: *** - 10 - (2) The improvements upon the property sold have been substantially destroyed or rendered uninhabitable or otherwise unfit for occupancy subsequent to the tax sale and prior to the issuance of the tax

2022Section 21-310 “ ‘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.’ ” Tate, 2017 IL App (3d) 160396, ¶ 8 (quoting In re Petition for Declaration of Sale in Error, 256 Ill.

2022App. 3d 159 , 162, 628 N.E.2d 1182, 1185 (1994)). ¶ 27 Section 21-310(b)(2) of the Property Tax Code provides, in relevant part: “When, upon application of the owner of the certificate of purchase only, it appears to the satisfaction of the court which ordered the property sold that any of the following subsections are applicable, the court shall declare the sale to be a sale in error: - 10 - *** (2) The improvements upon the property sold have been substantially destroyed or rendered uninhabitable or otherwise unfit for occupancy subsequent to the tax sale and prior to the issuance of the tax

2024Before an individual can obtain an order from the circuit court declaring a sale in error, the court must have “refuse[d] to enter an order directing the county clerk to execute and deliver the tax deed” due to the purchaser’s failure to comply with statutory requirements contained in the Property Tax Code. 35 ILCS 200/22-50 (West 2022); see also In re Kane County Collector, 2014 IL App (2d) 140265, ¶ 23 (holding that “[t]he plain language of section 22-50 reflects that it applies when a court has refused to enter an order granting a tax deed, because of the purchaser’s failure to comply with

2024Before an individual can obtain an order from the circuit court declaring a sale in error, the court must have “refuse[d] to enter an order directing the county clerk to execute and deliver the tax deed” due to the purchaser’s failure to comply with statutory requirements contained in the Property Tax Code. 35 ILCS 200/22-50 (West 2022); see also In re Kane County Collector, 2014 IL App (2d) 140265, ¶ 23 (holding that “[t]he plain language of section 22-50 reflects that it applies when a court has refused to enter an order granting a tax deed, because of the purchaser’s failure to comply with

1998See In re Application of the County Collector for Judgment & Sale Against Lands & Lots Returned Delinquent for the Non-Payment of General Taxes and/or Special Assessments for the Year 1990 and Prior Years, 285 Ill.App.3d 518 , 220 Ill.Dec. 852 , 674 N.E.2d 123 (1996); People ex rel.

1998See In re Application of the County Collector for Judgment & Sale Against Lands & Lots Returned Delinquent for the Nonpayment of General Taxes and/or Special Assessments for the Year 1990 & Prior Years, 285 Ill.

1997The sec­tion re­quires only that "it appears to the satis­faction of the court which or­dered the property sold" that prior to the property being sold a bankruptcy petition was filed. 35 ILCS 200/21-310(a) (West 1994) ; see also In re Application of the Coun­ty Col­lec­tor for Judgment & Order of Sale Against Lands & Lots Re­turned Delinquent for Nonpayment of General Taxes for the Year 1986 and Prior Years--Tax Certificate No. 8600983 , 221 Ill.

1997The section requires only that "it appears to the satisfaction of the court which ordered the property sold” that prior to the property being sold a bankruptcy petition was filed. 35 ILCS 200/21—310(a) (West 1994); see also In re Application of the County Collector for Judgment & Order of Sale Against Lands & Lots Returned Delinquent for Nonpayment of General Taxes for the Year 1986 & Prior Years—Tax Certificate No. 8600983, 221 Ill.

2022App. 3d 180, 183 , 523 N.E.2d 617, 619 (1988)). “ ‘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.’ ” Tate, 2017 IL App (3d) 160396, ¶ 8 (quoting Bueker v. Madison County, 2016 IL App (5th) 150282, ¶ 50 , 61 N.E.3d 237 ).

2022App. 3d 180, 183 , 523 N.E.2d 617, 619 (1988)). “ ‘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.’ ” Tate, 2017 IL App (3d) 160396, ¶ 8 (quoting Bueker v. Madison County, 2016 IL App (5th) 150282, ¶ 50 , 61 N.E.3d 237 ).

2025See Maday v. Township High School District 211, 2018 IL App (1st) 180294, ¶ 53 . - 12 - No. 1-24-0045 ¶ 31 In conclusion, we agree with the circuit court’s determination that these tax sale proceedings and Roddy’s counterclaim were moot as a result of the tax sale being declared a sale in error.

2025See Maday v. Township High School District 211, 2018 IL App (1st) 180294, ¶ 53 . ¶ 32 In conclusion, we agree with the circuit court’s determination that these tax sale proceedings and Roddy’s counterclaim were moot as a result of the tax sale being declared a sale in error.

2018See Application of County Treasurer, 84 Ill.

2017See Application of County Treasurer , 84 Ill.

2017In re Application of the County Collector, 325 Ill.

2017In re Application of the County Collector, 325 Ill.

2017A “liability” is “a legal obligation or responsibility enforceable by civil remedy or criminal punishment.” Loman v. Freeman, 229 Ill. 2d 104, 121 (2008).

2017A “liability” is “a legal obligation or responsibility enforceable by civil remedy or criminal punishment.” Loman v. Freeman, 229 Ill. 2d 104, 121 (2008).

2017See id. ¶ 11 On October 25, 2013, defendant declared the 2008 taxes to be due and delinquent because of the allowance of Vista’s application for a sale in error.

2017See id. ¶ 11 On October 25, 2013, defendant declared the 2008 taxes to be due and delinquent because of the allowance of Vista’s application for a sale in error.

2014A determination of the amounts to be returned to the parties requires that several sections of the Tax Code, although our courts have found that a redemption filed after the end of the statutory period is a nullity (In re Application of the County Treasurer & ex officio County Collector, 378 Ill.

2014A determination of the amounts to be returned to the parties requires that several sections of the Tax Code, although our courts have found that a redemption filed after the end of the statutory period is a nullity (In re Application of the County Treasurer & ex officio County Collector, 378 Ill.

1994Certificate No. 147, 202 Ill.

1994App. 3d at 672 , 559 N.E.2d at 1018.) In a separate opinion, Justice McCullough concurred in the reversal, but opined that there was no need to remand the case, suggesting that if it was too late to seek relief under section 271.1 because of section 271, the petitioner would be "for the same reason too late in applying for a sale in error because of destruction of the buildings.” ( 202 Ill.

2017Bittorf argued that, under the plain language of section 21­ -4­ 2017 IL App (2d) 160483 310 (d), the Collector was required to issue a refund for a sale in error and, only after this step was taken, the Collector could deduct the amount of the refund from the accounts of the appropriate taxing bodies.

2017Clearly, Cortland’s - 10 ­ 2017 IL App (2d) 160483 interests were not at stake until the trial court granted the sale in error.

2024Id. § 22-40(a); see In re Application of County Treasurer (Welch), 2017 IL App (4th) 170003, ¶ 39-40 (previously purchased taxes for which a sale in error is declared and a refund issued subsequent to a later tax sale become due and payable -7- Nos. 1-23-0974 and 1-23-1012 (cons.) for purposes of section 22-40(a)). ¶ 18 Based upon our finding that the language of section 22-40(b) demonstrates a plain, clear, and unambiguous expression of the legislature’s intent as to which years’ taxes are eligible for merger into a tax deed grantee’s title, we are largely precluded from considering the petit

2023Each such right this court relied upon relates to disposition of the property, including “appointment of a receiver to prevent waste on the property,” requesting the court declare a sale to be in error, requesting the court to expunge a redemption, and the right to - 24 - 1-22-0945 redeem subsequent tax years and proceed to a tax deed “if the redemption period expires and the property has not been redeemed.” Id. at 660-61 (and cases cited therein). ¶ 59 Simultaneously, the Scott court also cited In re Estate of English, in which a decedent owned the property, the property became part of the de

2022See Ready v. United/Goedecke Services, Inc., 232 Ill. 2d 369, 383 (2008). ¶ 22 The assessor’s mistakes in identifying whether the two subject properties had garages were errors that warranted a sale in error under section 21-310(a)(5) of the Code.

2022See Ready v. United/Goedecke Services, Inc., 232 Ill. 2d 369, 383 (2008). ¶ 22 The assessor’s mistakes in identifying whether the two subject properties had garages were errors that warranted a sale in error under section 21-310(a)(5) of the Code.