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IN RE APPLICATION OF ROSEWELL

No. 66763.

127 Ill.2d 404 (1989)

537 N.E.2d 762

In re APPLICATION OF EDWARD J. ROSEWELL, County Treasurer and Ex-Officio County Collector (Edward J. Rosewell, Appellant, v. Park Place Investments et al., Appellees. — American National Bank and Trust Company of Chicago et al., Appellees, v. Edward J. Rosewell et al., Appellants).

Supreme Court of Illinois.

Opinion filed March 29, 1989.

Attorney(s) appearing for the Case

Richard M. Daley, State's Attorney, of Chicago (Joan S. Cherry, Deputy State's Attorney, and Mark R. Davis and Catherine Quirk Delahunt, Assistant State's Attorneys, of counsel), for appellants.

Richard D. Glickman, of Chicago, for appellees Park Place Investments et al.

James E. O'Neal, of Chicago, for appellee Central Corporation of Illinois.

Robert E. Birkmeyer, of Chicago, for appellee Baktax Associates.

Holleb & Coff, of Chicago, for appellee Wholesale Electrical Distributors, Inc.

Richard L. Hoffman, of Chicago, for appellees Cosmopolitan National Bank of Chicago et al.

Bruce M. Buyer and Friedman & Rochester, Ltd., both of Chicago, for appellees American National Bank & Trust Company of Chicago et al.

Affirmed and remanded.

JUSTICE RYAN delivered the opinion of the court:

The appellees (Owners/Objectors) in this appeal are parties who hold various interests in tax delinquent realty located in Cook County. In 1980 and 1983, appellant, the Cook County treasurer (Treasurer), sold the Owners/Objectors' parcels in accordance with section 235a of the Revenue Act of 1939, which allows the Treasurer to sell properties that are five or more years delinquent in the...

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