People ex rel. McGuire v. Cornelius

This case presents question as to whether trial court properly granted respondent’s motion seeking relief under section 22-45 of Property Tax Code and under section 2-1401 of Code of Civil Procedure to set aside tax deed issued to petitioner, where trial court concluded that petitioner had failed to notify respondent concerning County Clerk’s contact information as required by Tax Code. Although Appellate Court initially found that trial court improperly found that tax deed was void because it lacked personal jurisdiction over respondent, it nevertheless held that trial court did not err in voiding instant tax deed, since: (1) petitioner had failed to strictly comply with notice provisions set forth in section 22-5 and 22-10 of Tax Code; and (2) respondent could use collateral relief provisions of section 2-1401 to obtain vacatur of order awarding instant tax deed. (Dissent filed.)