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PHOENIX BOND & INDEMNITY CO. v. BRIDGE

No. 06-1160.

477 F.3d 928 (2007)

PHOENIX BOND & INDEMNITY CO. and BCS Services, Inc., Plaintiffs-Appellants, v. John BRIDGE, et al., Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided February 20, 2007.

Attorney(s) appearing for the Case

Lowell E. Sachnoff (argued), John Moynihan, Sachnoff & Weaver, Chicago, IL, for Plaintiffs-Appellants.

Theodore M. Becker (argued), Morgan, Lewis & Bockius, Kevin J. Clancy, Lowis & Gellen, Elisha S. Rosenblum, O'Halloran, Kosoff, Geitner & Cook, Michael J. Kralovec, Nash, Lalich & Kralovec, David S. Rosenbloom, McDermott, Will & Emery, Chicago, IL, Neil S. Ament, Northbrook, IL, Mark F. Wolfe, Bollinger, Ruberry & Garvey, Chicago, IL, for Defendants-Appellees.

Before EASTERBROOK, Chief Judge, and POSNER and EVANS, Circuit Judges.

EASTERBROOK, Chief Judge.

Failure to pay property taxes creates a lien for the amount of the unpaid tax (including interest), plus a penalty. Cook County, Illinois, sells tax liens at auction. The bids are stated as percentage penalties that the owner must pay (on top of the taxes and interest) to the winning bidder to clear the lien. The bidder willing to accept the lowest penalty wins the auction; the winner pays the back taxes to the County and receives the tax...

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