In re Application of the County Treasurer

Petitioner Forus Mortgage Corporation filed a petition and application for a tax deed of a single-family residence owned by respondents Denis and Lillian Dwyer based on their failure to pay general taxes in 1996. Following an evidentiary hearing, the trial court granted the petition and issued a tax deed. Respondents appealed, contending that the trial court erred in ordering the issuance of a tax deed because petitioner violated various statutory provisions of the Property Tax Code (the Code) (35 ILCS 200/22 — 5 et seq. (West 2000)) and that certain of the trial court’s factual…