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IN RE APPLICATION OF COUNTY TREASURER

No. 2-96-1203.

685 N.E.2d 656 (1997)

292 Ill. App.3d 310

226 Ill.Dec. 401

In re Application of the COUNTY TRESURER and ex officio County Collector, for Judgment and Order of Sale Against Real Property Returned Delinquent for Nonpayment of General Taxes and Special Assessments for the Year 1992 and Prior Years (Bluegreen Corporation of Lake Carroll, Petitioner-Appellant, v. C and W Investment, Inc., Respondent-Appellee).

Appellate Court of Illinois, Second District.

September 26, 1997.

Attorney(s) appearing for the Case

James P. Devine, Williams & McCarthy, Rockford, for Bluegreen Corporation of Lake Carroll.

Eric C. Pratt, Pratt Law Office, Rockford, for C&W Investments, Inc.

Justice DOYLE delivered the opinion of the court:

This appeal raises the issue of whether section 21—380 of the Property Tax Code (Tax Code) (35 ILCS 200/21—380 (West 1996)) requires that a redemption be made under protest if the redemption occurs after a petition for a tax deed has been filed. Petitioner, Bluegreen Corporation of Lake Carroll (Bluegreen), appeals from an order of the circuit court of Carroll County which denied Bluegreen's motion to...

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