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  5. 637 N.E.2d 439 (1994)
 

APPLICATION OF COUNTY TREASURER

Nos. 1-92-0187, 1-92-0799 and 1-92-0800.

637 N.E.2d 439 (1994)

264 Ill.App.3d 476

201 Ill.Dec. 850

In the Matter of the Application of the COUNTY TREASURER AND EX-OFFICIO COLLECTOR OF COOK COUNTY, for Judgment and Sale of Real Estate in Connection with the Tax Sales Conducted for Delinquent Taxes for the Year: 1985 (First Central Corporation, Petitioner-Appellant, v. Edward J. Rosewell, County Trasurer and Ex-Officio County Collector of Cook County, Respondent-Appellee).

Appellate Court of Illinois, First District, First Division.

June 13, 1994.

Attorney(s) appearing for the Case

James E. O'Neal, Chicago, for petitioner-appellant.

Jack O'Malley, State's Atty., County of Cook (Karen A. Covy, Deputy State's Atty. Chief, Civil Actions Bureau, Daniel E. Cannon and Susan T. Crowley, Asst. State's Attys., of counsel), for respondent-appellee.

Presiding Justice CAMPBELL delivered the opinion of the court:

This consolidated appeal involves three separate petitions to vacate tax sales as "sales in error" brought by petitioner First Central Corporation ("First Central"), pursuant to section 260 of the Revenue Act of 1939, 35 ILCS 205/1 et seq. (West 1992) ("Act"). In each case, respondent County Treasurer and Ex-Officio County Collector of Cook County Edward J. Rosewell ("the Collector") objected, claiming...

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