In Re Application of the County Treasurer

The appellant, MidFirst Bank, appeals the denial of its section 2 — 1401 petition (735 ILCS 5/2 — 1401) to vacate an order granting the appellee, Midwest Partnership, a tax deed on a homestead property in Cook County. Appellant asserts that it meets either of two standards which are grounds for relief under section 266 of the Revenue Act of 1939 (Revenue Act) (35 ILCS 205/266 (West 1992)): (1) Midwest Partnership obtained the deed by fraud or deception, or (2) that MidFirst Bank reasonably relied on an error by the county clerk in failing to redeem in timely fashion. We affirm.

BACKGROUND

In…