Rosewell v. Levin
Docket: Nos. 80-2774, 80-2948, 81-0471, 81-0686 cons.
Court: Appellate Court of Illinois; November 2, 1981; Illinois; State Appellate Court
Cook County treasurer Edward J. Rosewell initiated legal proceedings for the sale of real properties with unpaid taxes exceeding five years. The trial court initially confirmed the sale of certain parcels but later removed properties owned by objectors at the collector's request, following a notification from the Cook County State’s Attorney. The objectors, who are defendants in separate tax collection actions, appealed this decision, arguing that the deletion of their properties from the sale was contrary to the mandatory provisions of the Revenue Act. They contended that the collector acted arbitrarily and that the trial court lacked the authority to confirm a sale excluding certain parcels without proper objection procedures. Ultimately, the trial court confirmed the sale of remaining parcels and dismissed the objectors' objections. The objectors maintain that the law mandates the sale of all delinquent properties and dispute the trial court's jurisdiction to amend the sale order post-confirmation. Objectors in the consolidated appeals assert a conflict of interest involving the State’s Attorney of Cook County, who represents both the collector and the County Board. The collector argues that the trial court has the authority to withhold a parcel from a scavenger sale if there is an ongoing action enforcing personal liability for tax on that parcel, and that the Revenue Act does not mandate the sale of such parcels. The collector maintains compliance with court orders and asserts the trial court's jurisdiction to confirm sales of other parcels while omitting certain parcels. The court finds it unnecessary to delve into all raised issues, relying on the doctrine of stare decisis to reverse the lower court's orders, thus allowing scavenger sales for all involved parcels to proceed. Citing precedents from *In re Application of Rosewell* and *People ex rel. Larson v. Rosewell*, the court emphasizes that the statutory provisions require the sale of parcels delinquent for over five years without exceptions. The Rosewell case clarifies that the collector lacks discretionary authority to exclude parcels from scavenger sales. The court acknowledges pending actions against the owners of the parcels concerning personal liability for unpaid taxes but clarifies that these issues are not part of the current case. Consequently, the orders removing the parcels from scavenger sale are reversed, and the case is remanded for the sales to proceed in accordance with the law.