In re Application of the County Treasurer (Forus Mortgage Corporation v. Denis Dwyer et al.)

Summary

The Illinois Supreme Court held that an order directing issuance of a tax deed may be challenged by a timely postjudgment motion under section 2-1203 of the Code of Civil Procedure. Because the Dwyers’ motions were timely, their notice of appeal was also timely, and the court reversed the appellate court’s dismissal and remanded for consideration of the appeal on the merits.

Holdings

1. Section 22-45 of the Property Tax Code permits a direct attack on an order directing issuance of a tax deed through a timely postjudgment motion under section 2-1203 of the Code of Civil Procedure.
2. The Dwyers' notice of appeal was timely because their postjudgment motions were filed within 30 days of the tax-deed order and tolled the time for filing an appeal until the circuit court disposed of those motions.
3. The constitutional issues did not need to be decided because the case could be resolved by construing section 22-45 to permit timely postjudgment motions.

Questions Presented

1. Whether section 22-45 of the Illinois Property Tax Code permits a property owner to challenge an order directing issuance of a tax deed by a timely postjudgment motion under section 2-1203 of the Code of Civil Procedure.
2. Whether the Dwyers' timely postjudgment motions tolled the period for filing a notice of appeal under Supreme Court Rule 303.
3. Whether it was necessary to decide the constitutional challenge to section 22-45.

Disposition

reversed_and_remanded