IN RE COUNTY TREASURER

No. 1-97-3705.

707 N.E.2d 60 (1998)

302 Ill. App.3d 639

236 Ill.Dec. 215

In re Application of the COUNTY TREASURER and Ex Officio County Collector for Order of Judgment and Sale Against Real Estate Returned Delinquent for the Nonpayment of General Taxes for the Year 1994 (First Financial Funding Corporation, Petitioner-Appellant, v. Edward J. Rosewell, Cook County Treasurer and Ex Officio County Collector of Cook County, Respondent-Appellee).

Appellate Court of Illinois, First District, Fifth Division.

December 18, 1998.


Attorney(s) appearing for the Case

Rodney C. Slutzky, Chicago (Thomas J. McNulty, Jennifer L. Bluestein of Neal, Gerber & Eisenberg, of counsel), for Appellant.

Richard A. Devine, State's Attorney of Cook County, Patricia M. Shymanski, Chief Civil Actions Bureau, Elizabeth J. Reidy and Pamela Hughes, Assistant State's Attorneys (Maureen E. Mulvenna, Assistant State's Attorney, of counsel), for Appellee.


Justice THEIS delivered the opinion of the court:

On April 29, 1996, First Financial Funding Corporation (First Financial) purchased the lien of the 1994 delinquent real estate taxes against a parcel of real estate at the annual Cook County tax sale. First Financial later filed a petition to declare the sale to be in error pursuant to the provisions of section 21-310 of the Property Tax Code (the Code) (35 ILCS 200/21-310 (West 1996)) because the property was owned...

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