http://www.illinoiscourts.gov/opinions/SupremeCourt/2015/118975.pdfFor many years now, virtually every Illinois appellatte court opinion has gone against those choosing to participate in the tax sale process. Far too often, the courts ignored clear statutory language and the balances struck by the Illinois legislature in creating our system for delinquent tax collection. It appears that in many cases, judges twisted the law to get their desired result, relying on nebulous grounds like due process issues to negate or eliminate statutory provisions they do not agree with. This recent Illinois Supreme Court decision is the first in ages to correctly follow the Property Tax Code throughout and to fairly balance the rights of tax buyers against the rights of property tax owners. It will be interesting to see if some of the recent appellate cases ignoring Section 22-45 and other provisions of the Code will become moot as a result of this decision.