Illinois Appellate Court Finds Tax Sale, Certificate of Purchase Void

The Illinois Appellate Court affirmed the trial court’s decision finding taxpayer’s tax sale and certificate of purchase void. The dispute involved property taxes that were purchased by taxpayer in April 2017 after taxes on a property became delinquent in 2015. After the redemption period expired in October 2019, taxpayer filed an application for a tax deed but did not obtain and record the deed by the extended deadline of April 27, 2022 due to a COVID-19 tolling order. The appellate court agreed with the trial court that the tax sale and certificate of purchase were void without reimbursement because the ...