Justice GREIMAN delivered the opinion of the court:
Petitioner, Forus Mortgage Corporation (Forus), filed its petition and application for a tax deed of a single family residence owned by the respondents Denis and Lillian Dwyer (individually, Denis or Lillian; collectively, the Dwyers) based upon their failure to pay general taxes during 1996. Respondent Denis objected to Forus's application for the tax deed on the grounds that Forus violated various statutory provisions...
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