In re Application of the County Collector

Apex Tax Investments, Inc. (Apex), purchased the home of Mary Lowe at a tax sale and was issued a tax deed for the property by order of the circuit court of Cook County. Subsequently, the Cook County public guardian, on behalf of the estate of Mary Lowe, filed an amended petition pursuant to section 2 — 1401 of the Code of Civil Frocedure (735 ILCS 5/2 — 1401 (West 1994)) and section 22 — 45 of the Property Tax Code (35 ILCS 200/22 — 45 (West 1994)) seeking to have the tax deed set aside. In the amended petition, the public guardian alleged that at the time Apex attempted to provide Lowe with…