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IN RE COOK COUNTY COLLECTOR

No. 1-97-3473.

710 N.E.2d 150 (1999)

304 Ill. App.3d 864

237 Ill.Dec. 727

In re Application of the COOK COUNTY COLLECTOR, for Judgment and Sale Against Lands and Lots Upon Which all or a Part of the General Taxes for Two or More Years are Delinquent Pursuant to Section 235A of the Revenue Act of 1939, as Amended Petition of Ozie Emanuel and James I. Aghayere (Valerie Britts, Petitioner-Appellant, v. Edward J. Rosewell, County Treasurer of Cook County, Ozie Emanuel and James I. Aghayere, Respondents-Appellees.)

Appellate Court of Illinois, First District, Sixth Division.

March 31, 1999.

Attorney(s) appearing for the Case

Buyer & Rubin, Chicago, for Appellant.

Richard A. Devine, State's Attorney, Chicago, for Appellee Rosewell.

Justice BUCKLEY delivered the opinion of the court:

This is an appeal by petitioner Valerie Britts from a trial court order that denied her petition for indemnity under the provisions of the Illinois Property Tax Code (the Property Tax Code) (35 ILCS 200/1-1 et seq. (West 1994)). The sole issue on appeal is whether petitioner's failure to make the statutorily mandated reimbursement payments under section 22-80 of the Property Tax Code (35 ILCS 200/22-80 (West 1994...

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