Application of County Treasurer

Petitioners Rudolph and Pauline Baez (petitioners) appeal from an order of the circuit court granting a directed finding on petitioners’ petition for indemnification, pursuant to the indemnification provision of the Illinois Property Tax Code (Code) (35 ILCS 200/21 — 305 (West 1996)), to respondent Edward J. Rosewell, county treasurer of Cook County and trustee of the indemnity fund (respondent). On appeal, petitioners contend that the trial court erred in its application of the without “fault or negligence” standard of the Code and in finding that petitioners were not without fault or…