Huffman v. Klopfer

We address a matter of statutory construction raised by the Illinois mailing statute (Ill. Rev. Stat. 1989, ch. 1, par. 1026). The respondent, at a hearing on a motion to expunge a tax redemption, testified that the envelope postmark on a redemption of the tax-delinquent property was wrong and that the redemption documents were mailed before the deadline. The trial court agreed. Petitioner bought the property at a county tax sale and contends on appeal that the trial court misinterpreted the Illinois mailing statute and that we should declare the redemption void. We agree and reverse.

Gerhardt…