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IN RE COUNTY TREASURER

No. 1-02-1667.

807 N.E.2d 1042 (2004)

347 Ill. App.3d 769

283 Ill.Dec. 201

In re Application of the COUNTY TREASURER, for Judgment and Order of Sale Against Lands and Lots Returned Delinquent for Nonpayment of General Taxes and/or Special Assessment for the Years 1994 and Prior Years (Midwest Real Estate Investment Company, Petitioner; Homeside Lending Inc., Ramiro Hernandez and Jose Alvarado, Petitioners-Appellants, v. Midwest Real Estate Investment Company, Respondent-Appellee).

Appellate Court of Illinois, First District, First Division.

Rehearing Denied April 30, 2004.

Attorney(s) appearing for the Case

Slutzky & Blumenthal, Rodney C. Slutzky and Jeffrey S. Blumenthal, Chicago, for Appellants.

Miller Shakman & Hamilton, Arthur W. Friedman, Chicago, for Appellee.

Justice McNULTY delivered the opinion of the court:

The trial court granted Midwest Real Estate Investment Company a tax deed to property Jose Alvarado's family occupied. Jose, who had received no notice of the tax deed proceedings, filed a petition for vacation of the tax deed under the standards stated in section 22-45 of the Property Tax Code (35 ILCS 200/25-45 (West 2000)). The trial court denied the petition, holding that Jose did not have an "other recorded...

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