In Re Application of County Treasurer

This appeal involves the construction of a statute. Appellant, J. Wiebrecht, filed a petition praying for an order directing the county clerk of Cook County to issue a tax deed conveying the parcel of real estate described in the petition. The trial court heard the cause, construed the statute and denied the petition. From this ruling, appellant presents two issues. (1) Whether a 1969 amendment to the Revenue Act of 1939 (Ill. Rev. Stat. 1969, ch. 120, par. 752.1) is retrospective and thus applicable to real estate tax sales completed prior to its effective date. (2) Whether the statute,…