In Re Application of County Treasurer of Cook County

PRESIDING JUSTICE O’BRIEN

delivered the opinion of the court:

The respondent Cook County treasurer and ex officio Cook County collector appeals the order of the circuit court granting petitioner Elton Elzey’s motion to merge prior years’ taxes into the tax deed to be issued to petitioner. We reverse.

At a scavenger tax sale held in December 2003, Real Management, Inc., purchased delinquent taxes for the tax years 2000 and 2001 for the property located at 8512 S. Vincennes in Chicago. The redemption date for the 2003 sale of the 2000-01 taxes expired December 5, 2007, and the taxes were not…