Strict compliance with Tax Code excused in late redemption of sold taxes

Attached is In Re Application of County Treasurer (Hawkeye Investment v. Lanz) 1-06-3387 (Dec. 28, 2007) which is notable for the court’s refusal to strictly apply the Tax Code in an attempt by a homeowner to redeem after the period to redeem expired. It also holds that Section 22-45 of the Tax Code, which Tax buyers routinely invoke to limit a parties ability to attack a tax deed, is implicated only where a tax deed has already been issued. It applies only where the movant is trying to _vacate_ a tax deed. It doesn’t apply merely where the period of redemption expires or where the order granting a tax deed has been entered.

Author

  • Solomon Maman

    Solomon has nearly two decades of experience representing financial institutions, real estate investors and privately owned business entities. Solomon concentrates his practice in the areas of banking, consumer financial services, real estate, business law and related litigation and appellate practice.

Download Related Document