Matter regarding the statutory procedures for tax sales and whether section 22-5 of the Tax Code requires a purchaser to list all delinquent tax years “included in the sale” on the notice of sale form. The Illinois Supreme Court affirmed the judgment of the appellate court finding that section 22-5 is satisfied by listing the sale tax year of the delinquent taxes the purchaser acquired an interest in at the tax sale as was done by the purchaser in this case and, as a result, the purchaser strictly complied with all of the notice requirements of the Tax Code and, further, that the buyer was not required to list any additional delinquent tax years for which it paid taxes to complete the sale. (ANNE M. BUKRE, GARMAN, THEIS, MICHAEL J. BURKE, OVERSTREET, and CARTER, concurring)
Illinois Supreme Court
Civil Court
Tax Code