Court Opinion

ID: 9525394
Source: CourtListenerOpinion
Date Created: 2023-08-07 03:03:12.647402+00
Date Added: 2024-06-11T13:14:29.237878
License: Public Domain

MR. JUSTICE UNDERWOOD, specially concurring: I agree that the plaintiff has standing to sue and that the complaint states a cause of action, but for reasons differing from those stated in the opinion of the court. Section 3 — 14—4 of the Municipal Code (Ill. Rev. Stat. 1975, ch. 24, par. 3 — 14—4) provides: “*** No municipal officer shall be interested, directly or indirectly, in the purchase of any property which *** (2) is sold for taxes or assessments ***.” Section 1 — 5—1 of the Code states: “A suit may be brought by any taxpayer, in the name and for the benefit of the municipality, against any person to recover any money or property belonging to the municipality ***.” The City held tax liens upon the real estate here involved (Ill. Rev. Stat. 1975, ch. 24, par. 9 — 2—65), and they, in my judgment, constituted a sufficient interest in property to bring this action within the scope of section 1 — 5—1 permitting actions by taxpayers for the benefit of the City to recover “any money or property” belonging to it. Similarly, defendant’s conduct, in my opinion, violated the proscription of section 3 — 14—4 against municipal officers becoming interested in the purchase of property sold for taxes or assessments. Accordingly, I do not find it necessary to consider the other questions or cases discussed in the court’s opinion.