First Central Corp. v. Rosewell

PRESIDING JUSTICE CAMPBELL

delivered the opinion of the court:

This consolidated appeal involves three separate petitions to vacate tax sales as "sales in error” brought by petitioner First Central Corporation (First Central), pursuant to section 260 of the Revenue Act of 1939 (35 ILCS 205/1 et seq. (West 1992)) (Act). In each case, respondent county treasurer and ex officio county collector of Cook County Edward J. Rosewell (the Collector) objected, claiming that First Central failed to file its petitions within one year after the period of redemption in accordance with section 271 of the Act…