In re Application of the County Treasurer

(Court opinion corrected 10/22/14.) Court improperly struck Respondent property owner's redemption under protest, as Petitioner, who filed petition for tax deed as to Respondent's property, failed to comply with notice provisions of Property Tax Code in attempting to obtain a tax deed. Although Petitioner purportedly extended redemption period, it did not have any interest in property at the time, and thus the extension it filed was a nullity and did not extend redemption period. Because Petitioner did not strictly comply with Section 22-10 of Property Tax Code, Petitioner was not entitled to a tax deed, which was proper basis to sustain Respondent's protest.(BURKE and BIRKETT, concurring.)