Lakefront Plumbing & Heating, Inc. v. Pappas

Petitioner-appellant, Lakefront Plumbing & Heating, Inc. (Lakefront), seeks reversal of the trial court’s determination that it was not entitled to an indemnity award for the loss of its property under section 21 — 305(a)(2) of the Property Tax Code (35 ILCS 200/21— 305(a)(2) (West 2000)). We review whether the trial court’s decision to deny Lakefront the indemnity award was in error. First, we set out the relevant statutes and review the facts.

Section 21 — 295 of the Property Tax Code creates an indemnity fund in the event a property owner loses his or her property as a result of a tax lien…