Illinois Official Reports 

Appellate Court

In re Application of the Kane County Collector, 2014 IL App (2d) 140265

Appellate Court 

Caption

In re APPLICATION OF THE KANE COUNTY COLLECTOR, for 

Judgment and Order of Sale Against Lands and Lots Returned 

Delinquent for Nonpayment of Taxes for the Year 2009 and Prior 

Years (SIPI, LLC, Petitioner-Appellant, v. The County of Kane and 

the Kane County Treasurer/Collector, Respondents-Appellees).

District & No. Second District

Docket No. 2-14-0265

Filed

Rehearing denied

November 6, 2014

January 21, 2015

Held

(Note: This syllabus 

constitutes no part of the 

opinion of the court but 

has been prepared by the 

Reporter of Decisions 

for the convenience of 

the reader.)

Respondent county and the county treasurer and collector did not err 

in issuing petitioner tax sale certificates that listed a total purchase 

amount without specifically itemizing that amount into taxes, special 

assessments, interest, and costs and the county clerk did not commit an 

error warranting a declaration of a sale in error pursuant to section 

21-310(a)(5) of the Property Tax Code, since section 21-250 of the 

Code does not require an itemization of the total purchase amount into 

taxes, special assessments, interest, and costs.

Decision Under 

Review

Appeal from the Circuit Court of Kane County, No. 13-TX-88; the 

Hon. David R. Akemann, Judge, presiding.

Judgment Affirmed.
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Counsel on

Appeal

Mindy S. Salyer, Amanda L. Moressi, and Brittney B. Rykovich, all of 

Salyer Law Offices, LLC, of Chicago, for appellant.

Joseph H. McMahon, State’s Attorney, of St. Charles (Joseph F. 

Lulves and Erin M. Gaeke, Assistant State’s Attorneys, of counsel), 

for appellees.

Panel JUSTICE JORGENSEN delivered the judgment of the court, with 

opinion.

Justices Hutchinson and Schostok concurred in the judgment and 

opinion.

 OPINION 

¶ 1 Petitioner, SIPI, LLC, appeals the trial court’s order denying its motion requesting a 

declaration of a sale in error and a refund of petitioner’s tax sale purchases. Specifically, 

petitioner asked the court to declare a sale in error pursuant to section 21-310(a)(5) of the 

Illinois Property Tax Code (Code) (35 ILCS 200/21-310(a)(5) (West 2010)), because 

respondents, the County of Kane and the Kane County treasurer and collector, issued 

petitioner tax sale certificates that listed a total purchase amount without specifically 

itemizing that amount into taxes, special assessments, interest, and costs (allegedly in 

violation of section 21-250 of the Code (35 ILCS 200/21-250 (West 2010))). Alternatively, 

petitioner asked the court to declare a sale in error pursuant to section 22-50 of the Code (35 

ILCS 200/22-50 (West 2010)) on the basis that, despite bona fide efforts to comply, 

petitioner’s notices to the property owner did not specifically itemize the sale amount into 

taxes versus special assessments (allegedly in violation of section 22-5 of the Code (35 ILCS 

200/22-5 (West 2010))). After oral argument, the trial court denied petitioner’s motion. 

Petitioner appeals. For the following reasons, we affirm. 

¶ 2 I. BACKGROUND 

¶ 3 On October 25, 2010, after a public tax sale, respondents issued to petitioner, pursuant to 

section 21-250 of the Code, tax sale certificates for 11 tracts of land. Among other 

information, each certificate lists at the top of the page, “Sold For: 2009 Taxes Payable 

2010,” and a total as the “Amount Sold” (e.g., for parcel number 01-26-152-007, the 

“Amount Sold” is listed as “$1,408.61”). In the body of each certificate, the county clerk 

certified that petitioner purchased the described real estate “for the taxes, interest, penalty, 

and costs due and unpaid thereon for the year A.D. 2009 and prior and paid as purchase 

money on said property the total amount of taxes, interest, penalties and costs thereon as 

stated herein.” Below the signature line, there exists a notation reflecting receipt of the listed 

purchase price (e.g., for parcel number 01-26-152-007, the certificate states: “RECEIVED, 

10/25/2010, of the above named purchaser the sum of ONE THOUSAND FOUR 
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HUNDRED EIGHT 61/100 DOLLARS the amount of the purchase money on the above 

parcel of land”).

¶ 4 In January 2011, pursuant to section 22-5 of the Code, petitioner filed with the county 

clerk notices, which were to be given to the party in whose name the taxes were last assessed. 

The notices mirror the format required by section 22-5. As to the notices’ contents, we again 

use parcel number 01-26-152-007 as an example. In the heading, the notice states “TAKE 

NOTICE” and lists the following: 

“County of KANE

 Date premises sold 10/25/2010

 Certificate Number 2010-00212

 Sold for General Taxes of 2009

 Sold for Special Assessment of N/A 

 And Special Assessment Number N/A 

 Warrant Number N/A Installment Number N/A”

The notice then states “THIS PROPERTY HAS BEEN SOLD FOR DELINQUENT 

TAXES” and describes the property. The body of the notice explains that the property was 

sold for delinquent taxes, provides the expiration date for the redemption period, states that a 

petition for a tax deed will be filed if redemption is not made prior to the expiration date, and, 

finally, states that “the total amount which you must pay in order to redeem the above 

property is $1,496.15 plus statutory penalties, fees and costs.”

1

 Petitioner later petitioned for 

a tax deed and issued other statutorily required notices. 

¶ 5 Subsequently, however, in October 2013, petitioner requested a declaration of a sale in 

error, amending the motion in January 2014 to include two counts, both of which rest on the 

premise that respondents sold petitioner unpaid general taxes and special assessments.2

 In 

count I, petitioner alleged that the court should direct a sale in error pursuant to section 

21-310(a)(5) of the Code, because the tax sale certificates failed to indicate “the amount of 

taxes, special assessment, and interest and costs,” as mandated by section 21-250 of the 

Code. In count II, petitioner alleged that the court should declare a sale in error pursuant to 

section 22-50 of the Code, because, despite making a bona fide effort to strictly comply with 

section 22-5, petitioner had failed to accurately complete the notices in that petitioner did not 

list the sold special assessments and special assessment numbers. Petitioner’s argument was 

essentially that, where the clerk’s certificates did not itemize and distinguish purchased 

 

1We presume that the difference between the amounts on the tax sale certificate and the notice 

reflects interest, as the notice also states that the redemption amount will increase at six-month 

intervals from the date of sale. 

2Typically, “general taxes” are taxes imposed on all property in the taxing district or are levied 

for the ordinary purpose of local government. See John P. Fitzgerald, 11 Illinois Real Property 

Service § 58:166 (2014). “Special taxes,” such as special assessments, are imposed for the benefit of 

particular property: “Special assessments are based on the theory that all property whose value has 

been enhanced by a local improvement should pay proportionately for that improvement. Many kinds 

of local improvements, including bridges and sewage and drainage systems are paid for, wholly or in 

part, by special assessments.” Id. Finally, general taxes are governed by the Code, while special 

assessments are governed by municipal law. Id.; see also North Pole Corp. v. Village of East Dundee, 

263 Ill. App. 3d 327, 338 (1994).
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general taxes from purchased special assessments, petitioner could not thereafter accurately 

complete its notices, which require strict compliance and itemization of general taxes versus 

special assessments. 

¶ 6 In response, respondents argued that no special assessments were sold; rather, according 

to respondents, for formatting reasons, a portion of the sold taxes was simply categorized as 

“drainage” taxes on the tax bill and the treasurer’s webpage. Further, those taxes were simply 

“special service area” taxes, not special assessments. In any event, respondents argued, the 

Code does not require the clerk to itemize on the certificates. Respondents noted that the total 

amount on the certificates exactly matched the total amount on the judgment sale record. In 

essence, respondents contended that the total amount of the sold taxes was correct on the 

certificates and that itemization was not required. 

¶ 7 After a hearing, on February 19, 2014, the court issued a minute order denying 

petitioner’s motion, stating: 

“The Petitioner has filed for an order directing sale in error pursuant to 35 ILCS 

200/21-310(a)(5) or in the alternative pursuant to 35 ILCS 200/22-50. There appears 

to the court that no issue of fact [is] involved in either alternative theory and 

accordingly, the alternative petitions turn on issues of statutory construction. In both 

alternatives, the Court finds in favor of the Treasurer/Collector and against the 

Petitioner.”

¶ 8 On February 25, 2014, in response to petitioner’s motion for clarification, the court 

entered an amended minute order, identical in substance but adding that the order was final 

and appealable. Ill. S. Ct. R. 304(a) (eff. Feb. 26, 2010). On March 19, 2014, the court 

extended to December 17, 2014, the date by which petitioner must take out and record a tax 

deed. Petitioner appeals. 

¶ 9 II. ANALYSIS 

¶ 10 A. Request for Sale in Error Pursuant to Section 21-310(a)(5) 

¶ 11 We address first petitioner’s argument that the trial court erred in denying its motion for a 

declaration of a sale in error pursuant to section 21-310(a)(5). The parties agree that, as this 

issue involves statutory interpretation, our review is de novo. In re Application of the Douglas 

County Treasurer & ex officio County Collector, 2014 IL App (4th) 130261, ¶ 24. 

¶ 12 Section 21-310 of the Code provides that, when “it appears to the satisfaction of the 

court” that specific circumstances exist, the court shall declare a sale to have been made in 

error. 35 ILCS 200/21-310(a) (West 2010). For example, a sale in error shall be declared 

when it appears to the satisfaction of the court that the property was not subject to taxation 

(35 ILCS 200/21-310(a)(1) (West 2010)), the taxes or special assessments had been paid 

prior to the sale (35 ILCS 200/21-310(a)(2) (West 2010)), a bankruptcy petition had been 

filed prior to the sale (35 ILCS 200/21-310(a)(6) (West 2010)), or the property is owned by 

the United States, the State of Illinois, a municipality, or a taxing district (35 ILCS 

200/21-310(a)(7) (West 2010)). Petitioner’s motion relies on section 21-310(a)(5), which 

provides that a sale in error shall be declared when it appears to the satisfaction of the court: 

“the assessor, chief county assessment officer, board of review, board of appeals, or 

other county official has made an error (other than an error of judgment as to the 

value of any property).” (Emphasis added.) 35 ILCS 200/21-310(a)(5) (West 2010). 
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¶ 13 As noted, petitioner’s contention is that the clerk made an error by issuing certificates of 

purchase that indicated a total “amount sold,” but not “the amount of taxes, special 

assessment, and interest and costs,” as mandated by section 21-250 of the Code. Section 

21-250 provides, in pertinent part: 

“The county clerk shall make out and deliver to the purchaser *** a certificate of 

purchase *** describing the property sold, the date of sale, the amount of taxes, 

special assessments, interest and cost for which they were sold and that payment of the 

sale price has been made.” (Emphasis added.) 35 ILCS 200/21-250 (West 2010). 

Here, petitioner does not argue that any of the certificates reflect an inaccurate total “amount 

sold.” Rather, it contends that part of the total “amount sold” included special assessments 

and that section 21-250 requires that those be listed separately from taxes. Therefore, 

petitioner argues, the trial court should have found under section 21-310(a)(5) that the clerk 

made an error that rendered the sale erroneous and that petitioner should receive, pursuant to 

section 21-310(d) (35 ILCS 200/21-310(d) (West 2010)), a refund from respondents of the 

amount it paid, with interest. We disagree that the plain language of the statute requires 

itemization and, therefore, conclude that the clerk made no error here. 

¶ 14 The goal of statutory interpretation is to ascertain and give effect to the legislature’s 

intent. Douglas County, 2014 IL App (4th) 130261, ¶ 30. The best indicator of legislative 

intent is the statutory language, given its plain and ordinary meaning. Id. “A statutory 

provision should be evaluated as a whole, with each provision construed in connection with 

other sections.” Id. “One may presume that the legislature, when drafting the language of the 

section, was aware of the construction and use of the term in another section.” In re 

Application for Tax Deed, 311 Ill. App. 3d 440, 444 (2000). Generally, taxing laws are 

strictly construed. See Sycamore Community Unit School District No. 427 v. Illinois Property 

Tax Appeal Board, 2014 IL App (2d) 130055, ¶ 28. Where the statutory language is clear, we 

enforce it as written without reading into it exceptions, conditions, or limitations not 

expressed by the legislature. Martin v. Office of the State’s Attorney, 2011 IL App (1st) 

102718, ¶ 10. 

¶ 15 Here, the plain language of the statute states that the certificate must describe four things: 

(1) the property; (2) the date of sale; (3) “the amount of taxes, special assessments, interest 

and cost for which they were sold” (emphasis added); and (4) that the sale price has been 

paid. 35 ILCS 200/21-250 (West 2010). Contrary to petitioner’s contention, the plain 

language of section 21-250 does not require that the certificate itemize each category. The 

statute provides that the certificate must describe “the amount,” singular, for which the 

property was sold. (Emphasis added.) Unlike some provisions, as will be described below, it 

does not, for example, require that the certificate list “the amount of taxes, the amount of 

special assessments, the amount of interest, and the amount of costs” or the “amounts each of 

taxes, special assessments, interest, and costs.” As such, the plain language of section 21-250 

reflects that the certificate must state “the amount” for which the property was sold, a total 

that may be comprised of taxes, special assessments, interest, and costs. 

¶ 16 Our interpretation is supported by comparing section 21-250 with other provisions in the 

Code. For example, section 21-355 of the Code concerns redemption procedures and 

requirements. See 35 ILCS 200/21-355 (West 2010). It provides that the redemption amount 

for a tax delinquency includes “the certificate amount, which shall include all tax principal, 

special assessments, interest and penalties paid by the tax purchaser together with costs and 
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fees of sale.” (Emphasis added.) 35 ILCS 200/21-355(a) (West 2010). The plain language of 

section 21-355(a) reflects that the certificate amount equates to one total, comprised of 

several elements. 

¶ 17 Further, our conclusion that section 21-250 does not require itemization is supported by 

comparing it with provisions that do require itemization. For example, section 21-160 

provides that the collector shall maintain certain records and that the records should be ruled 

in columns to show the withdrawal of any special assessments and 

“the amount paid before entry of judgment; the amount of judgment and a column for 

remarks; the amount paid before sale and after entry of judgment; the amount of the 

sale; amount of interest or penalty; amount of cost; amount forfeited to the State; date 

of sale; acres or part sold; name of purchaser; amount of sale and penalty; taxes of 

succeeding years; interest and when paid, interest and cost; total amount of 

redemption; date of redemption; when deed executed; by whom redeemed; and a 

column for remarks or receipt of redemptions money.” 35 ILCS 200/21-160 (West 

2010).

Thus, section 21-160 specifies each amount that must be listed separately from the others. It 

does not, like section 21-250, lump several items into a single amount. 

¶ 18 Similarly, section 20-15 lists specific requirements for the preparation and printing of 

property tax bills, detailing when information must be separated and itemized: 

“Information on bill or separate statement. There shall be printed on each bill, or on a 

separate slip which shall be mailed with the bill: 

 (a) a statement itemizing the rate at which taxes have been extended for each 

of the taxing districts in the county in whose district the property is located, and in 

those counties utilizing electronic data processing equipment the dollar amount of 

tax due from the person assessed allocable to each of those taxing districts, 

including a separate statement of the dollar amount of tax due which is allocable 

to a tax levied under the Illinois Local Library Act or to any other tax levied by a 

municipality or township for public library purposes, 

 (b) a separate statement for each of the taxing districts of the dollar amount of 

tax due which is allocable to a tax levied under the Illinois Pension Code or to any 

other tax levied by a municipality or township for public pension or retirement 

purposes, 

 (c) the total tax rate, 

 (d) the total amount of tax due, and

 (e) the amount by which the total tax and the tax allocable to each taxing 

district differs from the taxpayer’s last prior tax bill. 

 The county treasurer shall ensure that only those taxing districts in which a parcel 

of property is located shall be listed on the bill for that property. 

 In all counties the statement shall also provide: 

 (1) the property index number or other suitable description, 

 (2) the assessment of the property, 

 (3) the equalization factors imposed by the county and by the Department, and 
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 (4) the equalized assessment resulting from the application of the equalization 

factors to the basic assessment.” (Emphases added.) 35 ILCS 200/20-15 (West 

2010).

Again, like section 21-160, section 20-15 clearly specifies which items and amounts must be 

listed separately from the others. 

¶ 19 Together, provisions such as sections 21-160 and 20-15 reflect that, had the legislature 

intended for section 21-250 to require the county clerk to itemize or separate on the tax sale 

certificate the total amount for each category of taxes, special assessments, interest, and 

costs, it would have explicitly required that detail. Accordingly, even if petitioner purchased 

special assessments, we disagree that section 21-250 required that the certificate specify 

more than the total amount purchased. Petitioner alleges that, without itemization on the 

certificates, a tax purchaser has no idea what it purchased. Petitioner observes that the Code 

places no burden on a tax purchaser to conduct a “title search.” However, there is also 

nothing precluding a purchaser who wants more detailed information from doing exactly 

what petitioner did here, namely, examining the tax bills or the collector’s records. In sum, 

the trial court did not err in concluding that the clerk did not commit an error warranting a 

declaration of a sale in error pursuant to section 21-310(a)(5). 

¶ 20 B. Request for Sale in Error Pursuant to Section 22-50 

¶ 21 Petitioner next argues that the trial court erred in failing to declare a sale in error pursuant 

to section 22-50 (35 ILCS 200/22-50 (West 2010)). It argues that its section 22-5 notices 

were deficient because they listed only a total tax amount without specifying any amount of 

special assessments. Petitioner notes that strict compliance with section 22-5 is required. 

Accordingly, petitioner argues that the court erred in denying its motion and that it should 

receive a refund of the purchase price (without interest). Again, this issue involves statutory 

interpretation and we review it de novo.

3

¶ 22 Section 22-50 is entitled “Denial of Deed.” It provides: 

“If the court refuses to enter an order directing the county clerk to execute and deliver 

the tax deed, because of the failure of the purchaser to fulfill any of the above 

provisions, and if the purchaser *** has made a bona fide attempt to comply with the 

statutory requirements for the issuance of the tax deed, then upon application of the 

owner of the certificate of purchase the court shall declare the sale to be a sale in 

error.” (Emphasis added.) 35 ILCS 200/22-50 (West 2010). 

¶ 23 Here, the trial court did not err in denying petitioner’s section 22-50 motion. The plain 

language of section 22-50 reflects that it applies when a court has refused to enter an order 

granting a tax deed, because of the purchaser’s failure to comply with the statute. “Section 

22-50 provides a specific statutory remedy for a party who is unable to obtain a tax deed after 

the party attempted to but did not comply with the statutory notice requirements.” (Emphasis 

added.) Kane County Collector, 297 Ill. App. 3d at 748. Here, the trial court has not refused 

 

3We note that petitioner is correct that, if we were reviewing a finding that petitioner did or did 

not make bona fide efforts to comply with the statute, we would review that finding to determine 

whether it was contrary to the manifest weight of the evidence. See, e.g., In re Application of the 

Kane County Collector, 297 Ill. App. 3d 745, 748 (1998). Here, however, the trial court found no 

factual issues and denied the motion as a matter of statutory interpretation. 
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to enter an order granting a tax deed. In other words, petitioner has not yet been unable to 

obtain a tax deed. Petitioner asserts that, where the section 22-5 notices are defective, it 

cannot submit a signed affidavit attesting to strict compliance with the Code. Nevertheless, 

the fact remains that it has not yet been denied a deed. If the trial court ultimately does, on 

the basis that petitioner’s section 22-5 notices are defective, deny an order for a deed, then 

petitioner at that time could argue that a sale in error should be declared and a refund of the 

purchase price issued under section 22-50, because it made bona fide efforts to comply with 

the Code’s provisions. At this juncture, section 22-50 is inapplicable and the court did not err 

in denying petitioner’s motion. 

¶ 24 III. CONCLUSION 

¶ 25 The judgment of the circuit court of Kane County is affirmed. 

¶ 26 Affirmed.