In re Application of the County Treasurer
92 N.E.3d 921
Ill. App. Ct.2018Background
- In Oct 2012 Wrenn purchased the 2011 property tax certificate for Lots 5 & 6, Block 2, Kirkwood (Certificate No. 00181) and extended redemption to Oct 22, 2015.
- H&G Construction held the 2012–2013 tax certificates for the same parcel.
- Wrenn filed a petition for a tax deed in April 2015; the court ordered issuance on Oct 26, 2015.
- Wrenn redeemed H&G’s taxes on Oct 27, 2015; the county clerk issued and Wrenn recorded the tax deed on Oct 29, 2015.
- On Mar 14, 2016 (over four months after recording the deed) Wrenn filed a motion for a "sale in error," alleging post-sale destruction/uninhabitability; the county treasurer moved to dismiss.
- The trial court granted the treasurer’s motion; the appellate court affirmed.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether a former certificate holder who has obtained and recorded a tax deed may later pursue a sale-in-error under 35 ILCS 200/21-310 | Wrenn: he may file sale-in-error within the 5-year civil statute of limitations, so long as brought timely after the tax sale | Tate (treasurer): only the county collector or current owner of a certificate of purchase may seek sale-in-error; once deed issued the deed is incontestable except on limited 22-45 grounds | Court: sale-in-error unavailable after issuance/recording of a tax deed; dismissal affirmed |
Key Cases Cited
- La Salle National Bank as Trustee v. Hoffman, 1 Ill. App. 3d 470 (Ill. App. 1971) (purpose of sale-in-error: protect taxbuyer from defective tax sales)
- In re Petition for Declaration of Sale in Error, 256 Ill. App. 3d 159 (Ill. App. 1994) (sale-in-error statutory grounds are exclusive)
- Village of Morgan Park v. Knopf, 111 Ill. App. 571 (Ill. App. 1904) (certificate of purchase must be exchanged for tax deed)
- S.I. Securities v. Powless, 403 Ill. App. 3d 426 (Ill. App. 2010) (tax deeds intended to give new, independent title)
- In re Application of the County Treasurer, 84 Ill. App. 3d 506 (Ill. App. 1980) (policy favoring validity of issued tax deeds)
- In re Application of the County Treasurer, 92 Ill. 2d 400 (Ill. 1982) (statutory scheme created to stabilize tax deeds)
- DG Enterprises, LLC–Will Tax, LLC v. Cornelius, 2015 IL 118975 (Ill. 2015) (finality and marketability of tax deeds must be protected)
- White Way Electric Sign & Maintenance Co. v. Chicago Title & Trust Co., 368 Ill. 482 (Ill. 1938) (importance of stability of real estate titles)
- Burroughs v. Tazewell County Collector, 110 Ill. App. 3d 464 (Ill. App. 1982) (historical treatment of statute of limitations and sale-in-error actions)