In re Application of the County Treasurer & ex officio County Collector of Greene County

Appeal from trial court denial of three petitions to vacate tax sales and denial of motions to declare sales as sales in error under the Property Tax Code. The appellate court reversed and remanded, finding that there is no “timeliness” requirement in section 21-310(b)(2) of the Property Tax Code so that a tax sale purchaser need only obtain a tax deed within one year after the right of redemption expires and that the trial court erred when it concluded that proof of substantial destruction had to be shown to have occurred prior to the time the tax deed could have been issued as there is no such requirement in the statute. (HOLDER WHITE and STEIGMANN, concurring)