PJA Investments, Ltd. v. Conrad Gacki Profit Sharing Fund

The appellant, PJA Investments, Ltd. (PJA), appeals the denial of its motion to vacate an order granting the petitioner, Conrad Gacki Profit Sharing Fund (Gacki), a tax deed on 12 parcels of property in Will County. The issue on appeal is whether PJA was an "interested party” under the Illinois Revenue Act of 1939 (Act) (35 ILCS 205/1 et seq. (West 1992)) and therefore entitled to notification by Gacki when it filed its petition for tax deeds. We find that this tax certificate holder was not an interested party under the statute. Thus, we affirm.

The facts are as follows. PJA purchased tax…