In re Application of the County Treasurer & ex officio County Collector

2023 IL App (3d) 220226, 227 N.E.3d 1
CourtAppellate Court of Illinois
DecidedMay 25, 2023
Docket3-22-0226
StatusPublished
Cited by2 cases

This text of 2023 IL App (3d) 220226 (In re Application of the County Treasurer & ex officio County Collector) is published on Counsel Stack Legal Research, covering Appellate Court of Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In re Application of the County Treasurer & ex officio County Collector, 2023 IL App (3d) 220226, 227 N.E.3d 1 (Ill. Ct. App. 2023).

Opinion

2023 IL App (3d) 220226

Opinion filed May 25, 2023 ____________________________________________________________________________

IN THE

APPELLATE COURT OF ILLINOIS

THIRD DISTRICT

In re APPLICATION OF THE ) Appeal from the Circuit Court COUNTY TREASURER AND ex officio ) of the 12th Judicial Circuit, COUNTY COLLECTOR, for Order of ) Will County, Illinois, Judgment and Sale Against Real Estate ) Returned Delinquent for Nonpayment of ) General Taxes and Special Assessments ) Appeal No. 3-22-0226 for the Year 2015 and Prior Years ) Circuit No. 16-TX-297 ) ) (DG Enterprises, LLC-X, LLC, ) Honorable Petitioner-Appellant v. Deborah Thomas, ) John C. Anderson, Respondent-Appellee). ) Judge, Presiding. ____________________________________________________________________________

JUSTICE DAVENPORT delivered the judgment of the court, with opinion. Presiding Justice Holdridge and Justice Peterson concurred in the judgment and opinion. ____________________________________________________________________________

OPINION

¶1 Petitioner DG Enterprises, LLC-X, LLC (DG Enterprises) appeals from the circuit court’s

order granting respondent Deborah Thomas’s second amended motion to vacate the court’s prior

order directing the county clerk to issue a tax deed to DG Enterprises. We must determine whether

the court erred when it determined DG Enterprises did not properly publish notice under section

22-20 of the Property Tax Code (Code) (35 ILCS 200/22-20 (West 2018)). For the following

reasons, we reverse. ¶2 I. BACKGROUND

¶3 A. The Property

¶4 Thomas owned the property at issue, which is located in Crete, Illinois, a municipality in

eastern Will County, a county with approximately 700,000 inhabitants. 1 QuickFacts, Will County,

Illinois, U.S. Census Bureau, https://www.census.gov/quickfacts/fact/table/

willcountyillinois/PST045222 (last visited May 16, 2023) [https://perma.cc/7DAK-WF3Z].

¶5 B. The 2016 Tax Sale

¶6 Thomas did not pay the real estate taxes due for the 2015 tax year. On November 29, 2016,

at the annual county tax sale, Old School Investments purchased the delinquent taxes, triggering a

two-year, six-month redemption period that expired on May 29, 2019. 35 ILCS 200/21-350(b)

(West 2018). Old School Investments delivered notice of the sale to the county clerk, who mailed

the notice to Thomas. Id. § 22-5. Old School Investments later assigned its certificate of purchase

to DG Enterprises, and DG Enterprises extended the redemption period to November 6, 2019. See

id. §§ 21-250, 21-385.

¶7 C. DG Enterprises’s Petition

¶8 On May 8, 2019, DG Enterprises petitioned for an order directing the county clerk to issue

a tax deed. DG Enterprises asserted it was entitled to the deed if Thomas failed to redeem by the

November 6, 2019, deadline. See id. § 22-30. DG Enterprises endeavored to serve a “take notice”

(id. § 22-10) via (1) personal service or certified mail, by the sheriff, on the known parties (id.

§ 22-15), (2) publication as to the known and any unknown parties (id. § 22-20), and (3) certified

mail, by the circuit clerk, to the known parties (id. § 22-25).

A court may take judicial notice of population figures. System Development Services, Inc. v. 1

Haarmann, 389 Ill. App. 3d 561, 575 (2009). 2 ¶9 On May 23, 2019, the circuit clerk mailed the take notice. The sheriff personally served

Thomas with the take notice on June 3, 2019, and served the other known parties in accordance

with the Code.

¶ 10 With regard to the publication requirement, DG Enterprises placed the take notice in the

Herald-News, which published it on June 12, 13, and 14, 2019. The record contains a certificate

of publication from the Herald-News’s publisher, Shaw Media, Inc., certifying the Herald-News

is “published in the City of Joliet, County of Will, State of Illinois, is of general circulation

throughout the county and surrounding area, and is a newspaper as defined by [section 5 of the

Notice By Publication Act (715 ILCS 5/5 (West 2018))].” Shaw Media also certified the notice’s

publication on “a statewide public notice website as required by [section 2.1 of the act (id. § 2.1)].”

¶ 11 D. DG Enterprises’s Application

¶ 12 Thomas did not redeem by the deadline. Accordingly, on November 7, 2019, DG

Enterprises applied for an order on its petition. DG Enterprises attached to its application an

affidavit from its attorney, who averred, in relevant part, DG Enterprises had complied with the

Code’s notice requirements, including that it caused the take notice to be published in the Herald-

News on June 12, 13, and 14, 2019.

¶ 13 E. The Hearing on DG Enterprises’s Petition and Application

¶ 14 On November 8, 2019, the circuit court held a hearing on DG Enterprises’s petition and

application. Thomas appeared pro se. During the hearing, the court asked Thomas whether she had

“any legal basis” to object to the issuance of the tax deed. Thomas responded, “No.” While

explaining its position, DG Enterprises told the court it had published notice in the Herald-News,

which it described as “a paper of general circulation in Crete.” The court asked, “Is the Herald

News really a newspaper of general circulation in Crete?” In response, DG Enterprises told the

3 court, “There is not any other paper out there.” The court disagreed, noting “[t]hat’s actually not

true” because there were “small weekly” newspapers that circulated in that area. The court,

however, said whether publication was proper was not an issue for it to raise. Accordingly, it

entered an order directing the county clerk to issue DG Enterprises a tax deed. In its order, the

court found “all notices, as required by law, ha[d] been duly given”; DG Enterprises “ha[d]

complied with all the provisions of law entitling [it] to a Tax Deed”; and DG Enterprises “ha[d]

complied strictly and fully with the provisions of the [Code].”

¶ 15 On November 12, 2019, DG Enterprises took out the deed and recorded it as document No.

R2019080920. See 35 ILCS 200/22-85 (West 2018).

¶ 16 F. Thomas’s Motion to Vacate

¶ 17 Thomas retained an attorney and, on December 5, 2019, moved to vacate the order. She

asserted the publication of notice in the Herald-News did not comply with section 22-20 of the

Code, which reads, in part, as follows:

“If the property is located in a municipality in a county with less than

3,000,000 inhabitants, the purchaser or his or her assignee shall also publish a

notice as to the owner or party interested, in some newspaper published in the

municipality. *** [I]f no newspaper is published therein, *** the notice shall be

published in some newspaper in the county.” Id. § 22-20.

According to Thomas, the Vedette, unlike the Herald-News, was published in Crete. Therefore,

Thomas asserted, DG Enterprises should have published the notice in the Vedette, not the Herald-

News.

¶ 18 Thomas attached an affidavit from Chris Russell, who owns the Vedette. Russell averred

the Vedette (1) is “located” in Peotone, Illinois, (2) “is a secular newspaper, which newspaper

4 offers the services of legal publication notices,” (3) “has continuously published at regular

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Cite This Page — Counsel Stack

Bluebook (online)
2023 IL App (3d) 220226, 227 N.E.3d 1, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-application-of-the-county-treasurer-ex-officio-county-collector-illappct-2023.