Reversed and remanded.
JUSTICE GREEN delivered the opinion of the court:
These consolidated cases involve the rights of holders of certificates of purchase of unpaid real estate taxes for a single year sold pursuant to the provisions of the Revenue Act of 1939 (Act) (Ill. Rev. Stat. 1987, ch. 120, par. 482 et seq.). More particularly, we are concerned with section 271.1 of the Act, which states:
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