People ex rel. McGuire v. Cornelius
2014 IL App (3d) 130288
Ill. App. Ct.2015Background
- Petitioner DG Enterprises purchased 2007 delinquent real estate taxes for 716 Henderson Ave., Joliet, at a Will County tax sale (Nov. 6, 2008).
- Petitioner sent Take Notice I (Feb. 4, 2009) via certified mail but omitted the county clerk’s address and telephone number on the notice form.
- Petitioner later sent Take Notice II about the redemption period with similar omissions, and used a process server and publication to notify interested parties.
- Redemption expired (Nov. 4, 2011) without payment; a hearing (Nov. 17, 2011) led to issuance of a tax deed to petitioner.
- Respondent (Estate of Lorrayne M. Cornelius) appeared via counsel (Mar. 14, 2012) and filed a combined motion under 22-45/2-1401 challenging the deed and seeking relief; trial court vacated the tax deed (Oct. 12, 2012).
- This court previously held the proceeding is in rem but affirmed the trial court’s vacatur; petitioners challenge notice sufficiency and jurisdiction.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether in rem or in personam jurisdiction governs tax deeds. | Petitioner: proceedings are in rem; no need for personal jurisdiction. | Cornelius: personal jurisdiction is required; proper notice is essential. | In rem jurisdiction applies; lack of strict notice can still void the deed. |
| Whether the combined 2-1401/22-45 motion was sufficient to void the tax deed given notice defects. | Petitioner: motion insufficient to void; deed valid despite notice gaps. | Cornelius: combined motion valid to vacate due to defective notices. | Combined motion was sufficient to obtain relief; tax deed vacated for inadequate notice. |
Key Cases Cited
- Smith v. D.R.G., Inc., 63 Ill. 2d 31 (1966) (tax sale in rem; due process concerns focus on notice to property owner)
- In re Application of the County Treasurer & ex officio County Collector, 361 Ill. App. 3d 504 (2005) (strict compliance required for notice forms; omissions void the notice)
- Midwest Real Estate Investment, 295 Ill. App. 3d 703 (1998) (strict compliance; omitted digits on certificate render notice defective)
- Devon, In re Application of the County Treasurer & ex officio County Collector, 397 Ill. App. 3d 535 (2009) (distinguishes Devon on notice adequacy; due process concerns; not controlling here)
- Vincent, 226 Ill. 2d 1 (2007) (de novo review for 2-1401 petitions when no evidentiary hearing)