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IN RE APPLICATION OF COUNTY TREASURER

Nos. 1-98-1052, 1-98-1102.

713 N.E.2d 703 (1999)

305 Ill. App.3d 995

239 Ill.Dec. 172

In the Matter of the APPLICATION OF the COUNTY TREASURER AND EXOFFICIO COLLECTOR of Cook County, Illinois for Order of Judgment and Sale of Lands and Lots upon which all or part of the general taxes for two or more years are delinquent (Fleishman Associates, Petitioner-Appellee, v. The County Treasurer and ex officio Collector of Cook County, Illinois, Respondent-Appellant). In the Matter of the Application of the County Treasurer and Ex-Officio Collector of Cook County, Illinois for Order of Judgment and Sale of Lands and Lots upon which all or part of the general taxes for two or more years are delinquent (Fitz Corporation, Petitioner-Appellee, v. The County Treasurer and ex officio Collector of Cook County, Illinois, Respondent-Appellant).

Appellate Court of Illinois, First District, Fifth Division.

June 18, 1999.

Attorney(s) appearing for the Case

Richard A. Devine, Cook County State's Attorney, Chicago (Patricia M. Shymanski, Dean M. Victor and Marie E. Smuda, of counsel), for Appellant.

Flamm & Teibloom, Ltd., Chicago (Matthew A. Flamm and Tara Bernstein, of counsel), for Appellees.

Justice HARTMAN delivered the opinion of the court:

The Cook County Treasurer and ex-officio County Collector (Collector) appeals the circuit court's award of the refund of costs to petitioners-appellees Fleishman Associates (Fleishman) and Fitz Corporation (Fitz) pursuant to section 22-50 of the Property Tax Code (35 ILCS 200/22-50 (West 1996)), in connection with their purchase of tax certificates at Cook County Scavenger...

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