In re Application of the County Treasurer

Court issued a tax deed for commercial property in Aurora to Petitioner, over objections of Respondent, who had leased one of the units at the property to Petitioner and his wife. Petitioner had no interest that would prevent issuance of tax deed to him. Lease did not obligate Petitioner to pay property taxes, and thus his status as a lessee did not prevent him from obtaining a tax deed. Petitioner submitted evidence of Respondent's anticipatory repudiation of contract to purchase, which were definite and unequivocal manifestations of its intent not to perform under the agreement.Judicial estoppel is not applicable, as Petitioner did not take factually inconsistent positions. (HUDSON and JORGENSEN, concurring.)