In Re the County Treasurer & Ex Officio County Collector

In March 1998, respondent, Dennis Ballinger, was served with a “take notice” informing him that certain of his real estate had been sold to the Macon County trustee (Trustee) for delinquent taxes. Ballinger timely filed a redemption under protest on the ground that the take notice was not properly served. In January 1999, upon the Trustee’s motion, the trial court dismissed Ballinger’s redemption under protest. Ballinger appeals, claiming that because the Property Tax Code (Tax Code) requires a “sheriff’ (or coroner) to serve take notices (35 ILCS 200/22—15 (West 1998)), his notice, which had…