i just wanted to let you know your primary objective is to listen for them bill but we may extend that time with questions or give you extra time tonight so mr marsland if you rea they could not impose the tax the treasurer could not impose that tax on those individual designated lofts unless those previous steps that i have just discussed and taken place but isn't it amount of taxes go without the village of courtroom previously fulfilling their steps now i'm not saying the cortland didn't but i've been here twenty two years and i've met at least two cases where mistakes have been the area of one hundred thousand dollars per year so over the period here that because to pay one hundred thousand dollars over s s a assessment because you've got five six seven eight more as you were theory that this is the only way they could get it by ninety twenty really that special service area tax that was imposed on that particular wall clock must have been paid by the owner or in the alternative there or was  i'm sorry i'm trying to remember the case and i don't have a recollection of  purchased were for property taxes that went unpaid in the year two thousand and ten at the property tax sale which occurred in november of two thousand and eleven in addition to one other factual issue and that counsel did bring up that  i just want to address with the court no where is it in the record or can i stand here today to tell you that courtland has now taken all these properties back they are not necessarily the owners i believe that  disputed as to how those properties are going to proceed to the actual owner of those properties are as listed in the common log record it may still be to tell county trustee at this point as we have no title on the specific property well it's not t entity but the county is trustee for the taxing bodies has to act on behalf of the best interest of all the taxing bodies that are included and in this specific instance we're talking the township of portland local school districts or local community college so they are not asking the action that is being taken at this point in terms of preserving the property that is being handled by dekalb county as trustee it is not being handled at this point by the individual governmental entities and is there any tax being assessed on those properties as the kalb county holds them as trustee if you could potentially rephrase that question i'm not sure exactly what's being asked what governmental entities don't are not taxed on  court but they give an excellent history of the tax sale system in the state of illinois especially in relation to other states and the way that their tax systems wor any government entity at that point in time tax buy here my understanding would have a subsequent right to that property and that's really what the situation is here garbus of who that subsequent taxpayer is another person came in and acquired it was to cal entity came in and acquired those taxes that they may not have been able to acquire a chance to but not because it was owned by a government entity but because there was a subsequent tax right on that property because  area tax that we're talking about these specific properties basic is there any question that the district the area was created i don't believe that there is a dispute that period was created i believe record proving that the actual special service area tax was created i think the only thing that we can look to at this point based upon the common law record is the indication that mr beilin share who is the owner of  testified that he did further research to find out that it was a special service area tax that was so hot can we take judicial notice of anything at this point i don't believe that you can your honor at this point in time obviously that is if you take judicial notice you are correct but again it showed that there is a distinct statutory authority first special service area tax and that's what we're talking about here today that that is not only that it is its own