Midwest Real Estate Investment Co. v. Anderson

In the case before us, we must determine what constitutes strict compliance with the statutory notice requirements in connection with a tax sale. According to the Property Tax Code, such strict compliance is a condition precedent to the issuance of a tax deed. 35 ILCS 200/22 — 40 (West 1994); In re Application of the County Collector of Cook County for Order of Judgment & Sale of Lands upon Which General Taxes for Five or More Years are Delinquent, 173 Ill. App. 3d 814, 818, 527 N.E.2d 1038, 1041 (1988) (hereinafter Petition ofB&W Investments). In essence, then, this court must divine how the…