HomeSide Lending, Inc. v. Midwest Real Estate Investment Co.

The trial court granted Midwest Real Estate Investment Company a tax deed to property Jose Alvarado’s family occupied. Jose, who had received no notice of the tax deed proceedings, filed a petition for vacation of the tax deed under the standards stated in section 22 — 45 of the Property Tax Code (35 ILCS 200/25 — 45 (West 2000)). The trial court denied the petition, holding that Jose did not have an “other recorded interest” in the property within the meaning of the Property Tax Code.

We hold that any interest sufficient to require notice under sections 22 — 10 and 22 — 15 of the Property Tax…