In re Applicaiton of County Treasurer

Petitioner filed petitions for sales in error under section 21-310(a)(5) of the Property Tax Code, contending that the Cook County Treasurer and Collector made errors relating to two properties on the delinquency list that were sold to the petitioner. The trial court granted the petitions and the respondent appealed asserting that no error occurred. The appellate court agreed and reversed, finding that including the classifications of the properties from two years prior to the sale on the property sales list was not an error and could not serve as a basis for finding a sale in error. (CUNNINGHAM and DELORT, concurring)