In Re County Treasurer
966 N.E.2d 408
Ill. App. Ct.2012Background
- In 2004 MB Financial Bank purchased property tax delinquency; later built a bank branch on the property.
- GJ Venture, LLC acquired the certificate of purchase for the 2004 taxes and Sabre Group, LLC later acquired GJ’s rights.
- In 2008, extension notices to extend the redemption period were filed; Sabre and GJ claimed authorization; at hearing, some extension notices were missing or contested.
- Sabre later assigned the certificate to CCPI, which sought an order directing issuance of a tax deed.
- Respondent moved to void the tax deed under 22-85 and to vacate the tax deed order under 2-1401; petitioner moved to dismiss the void/vacate claims.
- Trial court dismissed Counts I and II; on appeal, the issue is whether the tax deed is void due to invalid extension filings and related fraud arguments.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the tax deed is void for untimely recording under 22-85. | MB Financial argues the extension by GJ was a nullity since GJ assigned rights. | CCPI argues the extension was valid and timely. | Tax deed void; recording was untimely due to invalid extension by assignor. |
| Whether GJ’s extension notice could be filed by an assignee after assignment. | MB Financial contends assignee status cannot file extension notices after assignment. | CCPI contends assignee may file extension notices under 21-385. | Extension filing by GJ after assignment is null; deed void. |
| Whether the trial court should have reached the fraud claim under 2-1401(particularly non-disclosure of the extension origin). | MB Financial asserts fraud in procuring the deed; misrepresented who filed extension. | CCPI argues 2-1401 fraud claim not warranted because extension validity controls. | Court did not reach fraud issue; voidance of deed dispositive. |
Key Cases Cited
- Solon v. Midwest Medical Records Ass'n, 236 Ill.2d 433 (Ill. 2010) (statutory interpretation; plain meaning governs)
- Collinsville Community Unit School District No. 10 v. Regional Board of School Trustees, 218 Ill.2d 175 (Ill. 2006) (in pari materia; harmonize statutes)
- Michigan Avenue National Bank v. County of Cook, 191 Ill.2d 493 (Ill. 2000) (statutory construction; harmonization of cross-references)
- In re Application of the County Treasurer & ex officio County Collector of Cook County, Illinois, for Order of Judgment and Sale, 333 Ill.App.3d 355 (Ill. App. 2002) (duty to vacate void orders; collateral attack context)
- Devon Bank v., 397 Ill.App.3d 535 (Ill. App. 2009) (section 2-1401; void judgments; collateral attack)