In re County Collector

In this case, petitioner National Indemnity Corporation (National) sought declarations of sales in error on its tax deed purchases of two parcels of land. The gravamen of National’s appeal is that the parcels it purchased were subject to easements making any development or use of the properties impossible. The record reflects that both parcels were the subject of easements for open space and drainage and that at least one of the parcels was, for all practical purposes, submerged by a pond. National urges that under such circumstances it should be relieved from its purchases, arguing (a) that…