Johnson v. People ex rel. O'Connor

This consolidated appeal involves five separate petitions for sales in error brought by petitioner, Dean L. Johnson (Johnson), pursuant to the Revenue Act of 1939 (35 ILCS 205/1 et seq. (West 1992)) (Act). The trial court granted petitioner’s request for sale in error on all of the parcels, and respondent, the People of the State of Illinois ex rel. Edward T. O’Connor, treasurer and ex officio collector of the County of Peoria (Collector), appeals. We reverse.

For purposes of organization, we will refer to the five petitions by their trial court docket numbers. The parties have stipulated to…