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IN RE APPLICATION OF COUNTY COLLECTOR

Nos. 2-16-0483, 2-16-0768 cons.

2017 IL App (2d) 160483

In re APPLICATION OF THE COUNTY COLLECTOR, For Judgment and Order of Sale Against Lands and Lots Returned Delinquent for Nonpayment of General Taxes for the Year 2008 and Prior Years, (James Wolfe, Petitioner-Appellant, v. De Kalb County Collector, Respondent-Appellee, and Town of Cortland, Intervenor-Appellee). In re APPLICATION OF THE COUNTY TREASURER AND ex officio COUNTY COLLECTOR OF DE KALB COUNTY ILLINOIS, For Order of Judgment and Sale Against Real Estate Returned Delinquent for the Nonpayment of General Taxes for the Year 2012 (Janson Investment Company, Petitioner-Appellant, v. De Kalb County Collector, Respondent-Appellee, and Town of Cortland, Intervenor-Appellee).

Appellate Court of Illinois, Second District.

Opinion filed August 2, 2017.

OPINION

¶ 1 This appeal involves two tax purchasers, the petitioners, Joseph Bittorf and Janson Investment Company (Janson). Their tax purchases were declared to be sales in error and the petitioners were thus entitled to refunds (35 ILCS 200/21-310 (West 2014))....

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