In re Application of the County Treasurer and County Collector of Lake County, Illinois 

Illinois Appellate Court
Civil Court
Property Tax
Citation
Case Number: 
No. 2-09-1132
Decision Date: 
Tuesday, August 31, 2010
District: 
2d Dist.
Division/County: 
Lake Co.
Holding: 
Reversed and remanded.
Justice: 
McLAREN
Court directed issuance of a tax deed and granting possession of property to a subsequent tax purchaser. Court erred because subsequent purchaser failed to provide notice, pursuant to Section 22-15 of the Property Tax Code, to decedent's daughter, who was a person with an interest in the property. Devisee (a person who is devised real property under a will) is "a party with interest" per Section 22-10 of Tax Code, as she has a right to redeem. Purchaser failed to make diligent efforts to locate daughter, whose New York address was in the court probate file, and who was represented by counsel in the probate case.(ZENOFF and HUDSON, concurring.)