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APPLICATION OF COUNTY COLLECTOR

No. 1-92-3899.

637 N.E.2d 679 (1994)

265 Ill.App.3d 482

202 Ill.Dec. 140

In the Matter of the Application of the COUNTY COLLECTOR for Judgment and Order of Sale against Land and Lots Returned Delinquent for Non-payment of General Taxes for the Year 1985 and Prior Years (R. Huffman, Petitioner-Appellant, v. David Klopfer, Respondent-Appellee).

Appellate Court of Illinois, First District, Fourth Division.

June 30, 1994.

Attorney(s) appearing for the Case

Richard A. Ginsburg, and Steven A. Salzman and Timothy E. Moran of Schmidt & Salzman, Ltd., Chicago, for appellant.

Bruce M. Buyer and Michael J. Wilson, of Buyer And Rubin, Chicago, for appellee.

Justice CAHILL delivered the opinion of the court:

We address a matter of statutory construction raised by the Illinois mailing statute, Ill.Rev.Stat.1989, ch. 1, par. 1026. The respondent, at a hearing on a motion to expunge a tax redemption, testified that the envelope postmark on a redemption of the tax-delinquent property was wrong and that the redemption documents were mailed before the deadline. The trial court agreed. Petitioner bought the property at a county...

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