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Docket No. 97165-Agenda 24-September 2004.

In re APPLICATION OF THE COUNTY COLLECTOR for
Judgment and Sale Against Lands and Lots Returned Delinquent for
Nonpayment of General Taxes and/or Special Assessments for the
Years 1991 and Prior Years (Apex Tax Investments, Inc., et al.,
Appellees, v. Mary Lowe, Deceased, by Patrick T. Murphy, Cook
County Public Guardian and Supervised Administrator of the Estate
of Mary Lowe, Appellant).

Opinion filed October 20, 2005.

JUSTICE McMORROW delivered the opinion of the court:

Apex Tax Investments, Inc. (Apex), purchased the home of MaryLowe at a tax sale and was issued a tax deed for the property by orderof the circuit court of Cook County. Subsequently, the Cook Countypublic guardian, on behalf of the estate of Mary Lowe, filed anamended petition pursuant to section 2-1401 of the Code of CivilProcedure (735 ILCS 5/2-1401 (West 1994)) and section 22-45 ofthe Property Tax Code (35 ILCS 200/22-45 (West 1994)) seeking tohave the tax deed set aside. In the amended petition, the publicguardian alleged that at the time Apex attempted to provide Lowewith the notice required by section 22-10 of the Property Tax Code(35 ILCS 200/22-10 (West 1994)), Lowe was hospitalized forschizophrenia. The public guardian further alleged that Apex shouldhave known of Lowe's mental impairment based on notations madeby a mail carrier on the envelopes of two letters that were mailed toLowe but returned, undelivered. Based on these allegations, the publicguardian contended that Apex had not complied with the statutorynotice requirements of the Property Tax Code and that Lowe's "dueprocess right to adequate notice" had been violated.

Following a hearing, the circuit court denied the public guardian'spetition. The appellate court affirmed. No. 1-02-1101 (unpublishedorder under Supreme Court Rule 23). For the reasons that follow, weaffirm the judgment of the appellate court.

BACKGROUND

The procedures governing tax sales and the issuance of tax deedsare set forth in article 21, division 4, and article 22 of the PropertyTax Code. 35 ILCS 200/21-190 et seq., 22-5 et seq. (West 1994).Pursuant to section 21-190, the county collector may offer propertyfor public sale when judgment has been rendered against that propertyfor nonpayment of real estate taxes. The buyer of property at such asale does not receive title to the property but, instead, receives a"certificate of purchase." 35 ILCS 200/21-250 (West 1994). Theissuance of a certificate of purchase does not affect the delinquentproperty owner's legal or equitable title to the property. PhoenixBond & Indemnity Co. v. Pappas, 194 Ill. 2d 99, 101 (2000). Theproperty owner has the right to redeem the property, upon thepayment of the tax arrearage and costs, until such time as theredemption period expires. 35 ILCS 200/21-345 through 21-355(West 1996); Ill. Const. 1970, art. IX,