2013 IL App (1st) 130103
Ill. App. Ct.2013Background
- Salta purchased 2006 delinquent taxes on parcel 28-35-411-026-0000 on August 12, 2008.
- Salta filed section 22-5 notice with Cook County clerk on December 22, 2008 listing redemption expiration as February 12, 2011 (a Saturday).
- Salta petitioned for a tax deed on August 24, 2011; no one redeemed the property and no objections were raised.
- Trial court denied the tax deed, holding 22-5 notice improperly listed a Saturday expiration date contrary to the code under 5 ILCS 70/1.11.
- Glohry, 2011 IL App (1st) 101966, held that weekend dates cannot be final redemption dates and require calculation to the following weekday.
- Appeal affirmed; court held strict compliance with 22-5 is required and the notice must reflect the correct nonweekend date.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether Saturday redemption date violates 22-5 notice | Flamm: substantial compliance suffices under 22-5 | Salta: strict compliance required by Glohry | Strict compliance required; Saturday date invalid |
| Proper application of Statute on Statutes to 22-5 date | Time may extend to weekend per 1.11 | Date cannot end on weekend; exclude weekend per 1.11 | Weekend dates excluded; correct date is following Monday |
| Effect of lack of objections on notice validity | No objections do not cure defects | Not necessary to object where notice is correct | Lack of objections does not validate defective notice |
| Whether Glohry dictates strict compliance for 22-5 | Glohry dicta; not controlling here | Glohry controls strict compliance | Glohry governs; strict compliance required |
Key Cases Cited
- In re Application of the County Treasurer & ex officio County Collector, 2011 IL App (1st) 101966 (Ill. App. 1st Dist. 2011) (strict compliance required for 22-5 post-sale notice; weekend dates excluded)
- Glohry, 2011 IL App (1st) 101966 (Ill. App. 1st Dist. 2011) (weekend/holiday dates excluded; final redemption date must be nonweekend)
- In re Application of County Collector, 295 Ill. App. 3d 703 (Ill. App. 1998) (predecessor discussions on notice and prejudice)
- Gage v. Davis, 129 Ill. 236 (1889) (notice must be meaningful; defective notice not tolerated)
- Clark v. Zaleski, 253 Ill. 63 (1911) (strict proof of notice; historical basis for strict compliance)