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CHICAGO TITLE INS. v. TEACHERS' RETIREMENT

No. 1-13-1452.

7 N.E.3d 19 (2014)

2014 IL App (1st) 131452

379 Ill. Dec. 593

CHICAGO TITLE INSURANCE COMPANY, Successor by Merger to Ticor Title Insurance Company, as Subrogee for BankFinancial Corporation; Lechner and Sons II, LLC, Plaintiffs-Appellants, v. The TEACHERS' RETIREMENT SYSTEM OF the STATE OF ILLINOIS, Defendant-Appellee.

Appellate Court of Illinois, First District, First Division.

Rehearing Denied March 20, 2014.

Attorney(s) appearing for the Case

Fidelity National Law Group, Chicago ( Barry C. Brotine , of counsel), for appellants.

Holland & Knight, LLP, Chicago ( Jonathan E. Strouse , James T. Mueller , Michael A. Grill , of counsel), for appellee.

OPINION

Justice DELORT delivered the judgment of the court, with opinion.

¶ 1 Real estate taxes in Illinois are paid annually — not for the current year, but for the preceding year. See generally Jeffrey S. Blumenthal & David R. Gray, Jr., Tax Bills and Payments, in Real Estate Taxation § 10.3 (Ill. Inst. for Cont. Legal Educ. 2012). Unpaid real estate taxes remain a lien on the property...

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