Wheeler Financial, Inc. v. Law Bulletin Publishing Co.

2018 IL App (1st) 171495, 129 N.E.3d 53, 432 Ill. Dec. 165
CourtAppellate Court of Illinois
DecidedSeptember 14, 2018
Docket1-17-1495
StatusUnpublished
Cited by1 cases

This text of 2018 IL App (1st) 171495 (Wheeler Financial, Inc. v. Law Bulletin Publishing Co.) 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
Wheeler Financial, Inc. v. Law Bulletin Publishing Co., 2018 IL App (1st) 171495, 129 N.E.3d 53, 432 Ill. Dec. 165 (Ill. Ct. App. 2018).

Opinion

PRESIDING JUSTICE ROCHFORD delivered the judgment of the court, with opinion. *

*169 *57 ¶ 1 Plaintiff, Wheeler Financial, Inc. (Wheeler), filed a breach of contract action against defendant, Law Bulletin Publishing Company (Law Bulletin), arising out of Law Bulletin's error in publishing a notice containing the wrong hearing date for Wheeler's application for a tax deed to certain property at 1656 N. Winchester Avenue (the Winchester property). Wheeler alleged that Law Bulletin's error caused the circuit court to deny its tax deed application in a separate proceeding. A jury returned a verdict in favor of Law Bulletin, finding that Wheeler had failed to perform all of its obligations under the contract. On appeal, Wheeler argues that (1) the trial court erred in denying its pretrial motion for partial summary judgment and its motion at trial for a directed verdict, (2) the trial court erred in admitting evidence of the parties' prior course of dealing and instructing the jury thereon, and (3) the trial court erred in denying certain in limine motions. We affirm.

¶ 2 I. Background

¶ 3 A. The Tax Sale Process

¶ 4 Every year, the Cook County Treasurer's Office (Treasurer's Office) conducts an auction of tax liens on properties with delinquent tax bills (tax sale). After purchasing a tax lien, the tax buyer pays the Treasurer's Office the delinquent taxes owed by the property owner.

¶ 5 Pursuant to the Property Tax Code ( 35 ILCS 200/21-190 et seq. (West 2016) ), the property owner whose tax lien has been sold at the tax sale can satisfy the lien at any time within the redemption period by paying the delinquent taxes due, plus certain costs and penalties.

¶ 6 If the property owner fails to satisfy the tax lien by paying the amounts due within the applicable redemption period, then the tax buyer may apply to the circuit court for a tax deed for the property. When a tax deed for the property is acquired and recorded, the tax buyer obtains fee simple title to the property.

¶ 7 To acquire a tax deed, the tax buyer must show the court that he gave written notice (Take Notice) to the property owner that his delinquent property taxes have been sold at the tax sale and that he must pay the delinquent taxes before the expiration of the redemption period in order to preserve his property rights. See id. § 22-10. The Take Notice must be "published in a newspaper as set forth in Section 22-20." Id. § 22-15. Section 22-20 of the Property Tax Code requires that the published Take Notice "shall contain (a) notice of the filing of the petition for tax deed, (b) the date on which the petitioner intends to make application for an order on the petition that a tax deed issue, (c) a description of the property, (d) the date upon which the property was sold, (e) the taxes or special assessments for which it was sold and (f)

*170 *58 the date on which the period of redemption will expire." Id. § 22-20.

¶ 8 B. The Complaint

¶ 9 On September 12, 2014, Wheeler filed a two-count complaint for breach of contract and breach of implied contract against Law Bulletin. Wheeler alleged that it is a Chicago-based company that purchases tax liens at county sales and acquires properties associated with those liens. For more than 15 years, Wheeler has exclusively used Law Bulletin to publish Take Notices for the tax liens it has purchased at tax sales. Between 2012 and 2014 alone, Wheeler paid Law Bulletin "hundreds of thousands of dollars in publication costs for Take Notices that the Law Bulletin published in the Chicago Daily Law Bulletin."

¶ 10 In each case, Wheeler submitted a publication request for its Take Notices by e-mailing a text file to Law Bulletin that included the text for each of the Take Notices that Wheeler wanted to publish. Law Bulletin published the text of the Take Notices provided to it by Wheeler in exchange for a fee. Law Bulletin "knew that the Take Notices it received from Wheeler had to be published accurately based on the information Wheeler provided and that if the publication were inaccurate, Wheeler would be unable to acquire the tax deed associated with that property."

¶ 11 In May 2013, Wheeler advised Law Bulletin that it wanted to publish Take Notices for over 350 different tax liens Wheeler had acquired during the September 2010 tax sale. On May 29, 2013, Wheeler e-mailed Law Bulletin the text file for the Take Notices, including the Take Notice related to the Winchester property, which stated:

"This notice is also to advise you that a petition has been filed for a tax deed which will transfer title and the right to possession of this property if redemption is not made on or before 9/13/2013.
This matter is set for hearing in the Circuit Court of this county, in the Richard J. Daley Center, 50 W. Washington Street, Courtroom 1704, Chicago, Illinois on 10/11/2013 at 9:30 a.m."

¶ 12 Law Bulletin accepted Wheeler's Take Notices for publication and charged Wheeler the requisite fee. However, the Take Notice for the Winchester property published in the Chicago Daily Law Bulletin incorrectly stated that the matter was set for hearing on "10/07/2013."

¶ 13 The owner of the Winchester property did not redeem the tax lien for the property within the redemption period, and Wheeler subsequently filed an application for the tax deed with the circuit court.

¶ 14 On January 22, 2014, the circuit court denied Wheeler's application for a tax deed for the Winchester property "solely due to the defective Law Bulletin publication" of the wrong hearing date.

¶ 15 In count I for breach of contract, Wheeler alleged that it had "an enforceable oral contract" with Law Bulletin, whereby Wheeler agreed to send Law Bulletin the Take Notice for the Winchester property, and Law Bulletin agreed to publish it as written by Wheeler in exchange for a fee. Law Bulletin breached the oral contract by publishing the Take Notice with an incorrect hearing date that caused the circuit court to deny Wheeler's application for a tax deed. Wheeler sought damages in excess of $1 million, the estimated value of the Winchester property.

¶ 16 In count II for breach of an implied contract, Wheeler alleged that it had an enforceable implied contract with Law Bulletin, whereby Wheeler agreed to send Law Bulletin the Take Notice for the Winchester property, and Law Bulletin agreed to publish it as written by Wheeler in *171 *59 exchange for a fee. Law Bulletin breached the implied contract by publishing the Take Notice with the wrong hearing date.

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Cite This Page — Counsel Stack

Bluebook (online)
2018 IL App (1st) 171495, 129 N.E.3d 53, 432 Ill. Dec. 165, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wheeler-financial-inc-v-law-bulletin-publishing-co-illappct-2018.