Court Opinion

ID: 9721458
Source: CourtListenerOpinion
Date Created: 2023-08-26 08:59:55.898909+00
Date Added: 2024-06-11T18:24:26.090045
License: Public Domain

Mr. JUSTICE JIGANTI dissenting: The plaintiffs in this proceeding to foreclose on mechanics’ liens collaterally attack the judgment order that had been previously issued in a tax sale proceeding. Pursuant to the judgment order in the tax sale proceeding, the county clerk issued a tax deed. This court holds that the court that issued the judgment directing the issuance of the tax deed was without jurisdiction because the court’s jurisdiction was procured through fraud. Smith v. D.R.G., Inc. (1976), 63 Ill. 2d 31, 344 N.E.2d 468 stated explicitly that a tax sale proceeding is in rem and not in personam and that the court acquires jurisdiction over the land when the county collector makes his application for judgment and order for sale. The court in the tax sale proceeding obtained jurisdiction in that manner and consequently any alleged fraud would not deprive it of jurisdiction. The remedy for the plaintiffs in this mechanics’ lien foreclosure action was by way of direct appeal in the tax sale proceedings or through the use of section 72 of the Civil Practice Act (Ill. Rev. Stat. 1979, ch. 110, par. 72.) It is not appropriate to attack the judgment in a collateral proceeding. I would affirm the judgment.