In re Application for a Tax Deed

(Modified upon denial of rehearing 1/7/19.) Court granted equitable redemption in a tax deed sale proceeding to the property's owners. Although a 1990 amendment to section 22-45 of Property Tax Code restricted equitable relief as to vacating a tax deed, in order to preserve and uphold the policy goals of tax deed merchantability and equity to taxpayers, section 22-45, as amended, does not preclude courts' equitable powers as to redemption prior to issuance of a tax deed. Court properly favored redemption and sought to give liberal construction to redemption laws.(CHAPMAN and CATES, concurring.)