In re Application of the Cook County Collector

This is an appeal by petitioner Valerie Britts from a trial court order that denied her petition for indemnity under the provisions of the Illinois Property Tax Code (the Property Tax Code) (35 ILCS 200/1—1 et seq. (West 1994)). The sole issue on appeal is whether petitioner’s failure to make the statutorily mandated reimbursement payments under section 22—80 of the Property Tax Code (35 ILCS 200/22—80 (West 1994)) as a prerequisite to the trial court’s grant of her petition to vacate the issuance of the tax deed under section 2—1401 of the Illinois Code of Civil Procedure (735 ILCS 5/2—1401…