concluding that "the statutory procedure for collecting delinquent taxes is to provide an opportunity for the county treasurer to collect taxes which are due" while "protect[ing] property owners and provid[ing] every opportunity possible for them to redeem their property before it is taken"
How later courts described this case
- concluding that "the statutory procedure for collecting delinquent taxes is to provide an opportunity for the county treasurer to collect taxes which are due" while "protect[ing] property owners and provid[ing] every opportunity possible for them to redeem their property before it is taken"
Written by the judges who cited it.
The opinion
REIF, J.,
concurs in result:
I concur to grant certiorari. I do so on the narrow ground that there is a controversy over the service of the application for tax deed. If the trier of fact resolves this controversy in favor of the Owner, the tax deed fails for invalid notice. If the trier of fact resolves this issue in favor of the Applicant I believe there is no other ground upon which to set aside the tax deed.