In re Application of the County Collector

Summary

The Illinois Supreme Court held that a tax-deed purchaser strictly complied with the statutory notice requirement by listing only the tax-sale year on the notice, even though the purchaser also paid delinquent taxes from an earlier year to complete the purchase. The court distinguished the notice’s purpose of identifying the sale from the separate requirement to state the amount necessary to redeem, and affirmed the appellate court while reversing the circuit court. The opinion contains no separate writings.