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IN RE APPLICATION FOR JUDGMENT AND SALE BY CTY. TREASURER

No. 3-97-0257.

690 N.E.2d 148 (1998)

294 Ill. App.3d 487

228 Ill.Dec. 839

In re APPLICATION FOR JUDGMENT AND SALE BY THE COUNTY TREASURER and ex officio County Collector of La Salle County, Illinois In Conformity with the Revenue Act of 1939, as Amended (Evelyn Muffler, Petitioner-Appellee, v. Ronald Evenson, Trustee under a Trust Agreement dated January 16, 1992 and known as the Ronald N. Evenson and Jeannine K. Evenson Trust, Respondent-Appellant).

Appellate Court of Illinois, Third District.

January 23, 1998.

Attorney(s) appearing for the Case

Stephen C. Myers (argued), Myers, Daugherity, Berry, O'Conor & Kuzma, Ltd., Streator, for Ronald N. Evenson.

Raymond P. Fabricius (argued), Pool, Leigh & Fabricius, Ottawa, for Evelyn Muffler.

Justice HOMER delivered the opinion of the court:

Respondent, Ronald Evenson, appeals from the trial court's denial of a motion to vacate an order which directed the county clerk to issue a tax deed for real property. Evenson is the trustee of a land trust in which the real property was held. On appeal, we must decide whether section 21-380 of the Property Tax Code (the Code) (35 ILCS 200/21-380 (West 1996)) requires that a redemption under protest be made if the...

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