Court entered order directing issuance of a tax deed; and then Petitioners filed a 2-count pleading against 2 persons and their successors in interest, seeking to declare tax deed void under section 22-85 of Property Tax Code. Court properly granted Respondents' motion to dismiss. Section 22-45 of Property Tax Codew explicitly provides that a tax deed is incontestable except in 3 specifically enumerated categories, and Petitioners' count I (motion per section 22-85) does not fall into any of those categories. Court properly dismissed count II (section 2-1401 petition), as Petitioners did not have an interest in the property when they filed her petition, as they had already quitclaimed their interest in the property (a mineral interest) 2 years prior to the Petition. (OVERSTREET and BOIE, concurring.)
Illinois Appellate Court
Civil Court
Property Tax Code