Appellants filed a motion to void a tax deed for mineral rights from land in Hamilton County because it was not issued and recorded within 1 year after expiration of the statutory redemption period following the tax sale. The critical "act of approval" was issuance of trial court's 2015 section 22-40(a) order. The subsequent mandamus order ensured that the original 2015 order was carried out as authorized. Thus, the 2016 tax deed was not void. As the 2017 tax deed only corrected the named recipient of the original deed to conform to the 2015 section 22-40(a) tax deed order, the 2017 deed was a continuation of the prior erroneously drafted deed. The 2016 deed was issued and recorded within the deadline of section 22-85 of Property Tax Code. (A. BURKE, GARMAN, THEIS, and NEVILLE, concurring; M. BURKE, specially concurring.)
Illinois Supreme Court
Civil Court
Tax Deeds