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Docket No. 98146-Agenda 23-November 2004.

In re APPLICATION OF THE COUNTY TREASURER (ForusMortgage Corporation, Appellee, v. Denis Dwyer et al., Appellants).

Opinion filed February 17, 2005.

JUSTICE FREEMAN delivered the opinion of the court:

In this appeal, we consider whether a property owner may file apostjudgment motion challenging the circuit court's order for issuanceof a tax deed. The appellate court held that an order of the circuitcourt for issuance of a tax deed is incontestable and the propertyowner may not file a postjudgment motion for reconsideration. 346 Ill.App. 3d 624. We reverse and remand for further proceedings.

BACKGROUND

The opinion of the appellate court contains a thorough discussionof the facts of this case. In this opinion, we outline only the factsrelevant to this appeal.

Denis and Lillian Dwyer owned a single-family residence whichwas sold on February 13, 1998, to Tax Deed, Inc., for taxes due forthe tax year 1996. Tax Deed subsequently transferred the property toForus Mortgage Corporation. On August 24, 2000, Forus filed apetition in the circuit court of Cook County for a tax deed, stating thatthe redemption period would expire on January 17, 2001. The Dwyersdid not redeem the property, and, on February 16, 2001, Forus filedan application for an order directing the county clerk to issue a taxdeed.

Pursuant to section 22-30 of the Property Tax Code (35 ILCS200/22-30 (West 2000)), Denis Dwyer appeared pro se and objectedto issuance of the tax deed. The court held several hearings on thematter and entered an order on July 30, 2002, directing the countyclerk to issue the tax deed. On August 21, 2002, Denis Dwyer andLillian Dwyer each filed a postjudgment motion seeking to have theorder of July 30, 2002, vacated. The court denied the motions onOctober 24, 2002. On November 19, 2002, the Dwyers filed a noticeof appeal.

The appellate court dismissed the appeal as untimely. 346 Ill.App. 3d 624. Initially, the court determined that an order for issuanceof a tax deed may be challenged only by direct appeal or by petitionin the circuit court for relief from judgment, pursuant to section2-1401 of the Code of Civil Procedure (735 ILCS 5/2-1401 (West2000)). 346 Ill. App. 3d at 629. The court further held that, in limitingthe avenues for relief from the order for issuance of the tax deed, theProperty Tax Code (35 ILCS 200/22-5 et seq. (West 2000)) does notviolate the separation of powers clause of our constitution. Ill. Const.1970, art. II,