Matter of County Collector

After purchasing delinquent 1985 real estate taxes for four condominium units, commonly known as two garages, Keyway Investments, Inc. (Keyway), petitioned the trial court for a tax deed. The trial court ruled that Keyway did not meet its burden of diligent inquiry and denied the petition. Keyway appeals.

On January 15, 1987, Keyway’s assignor purchased delinquent real estate taxes for four condominium units. On May 8, 1989, Key-way petitioned the court for a tax deed, even though the redemption period would not expire until September 22, 1989. The four condominium units are two, two-car brick…