Liens; Taxation

Pocius v Kenosha County, 605 NW2d 915 (Wis Ct App 1999).

Facts: Scott Pocius purchased two lots in Kenosha County, Wisconsin, executing a warranty deed that listed his address as a post office box in Gurnee, Illinois. His transfer tax return however, which directs where real estate tax bills are sent, erroneously listed his address as his former home in Gurnee. Pocius received and paid the bill for the first installment of taxes, which had been properly forwarded to his post office box. When the forwarding service expired at the post office, Pocius made no further arrangements, and never received subsequent bills. Pocius learned of the discrepancy during efforts to sell one of the lots and changed his address, assuming that the change would cover the second lot as well. Pocius never made any further tax payments because bills and notices continued to go to his former home in Gurnee. After approximately three years, he learned that the County had acquired his property by tax deed. His efforts to explain away the discrepancy were unsuccessful and his only recourse was to repurchase the property at the foreclosure sale. Pocius sued the County and village for a procedural due process violation based on improper preparation and maintenance of the tax roll and failure to follow tax deed foreclosure statutes. The circuit court granted summary judgment in favor of the County. Pocius appealed.

Holding: Affirmed. The County and village properly followed statutory procedure in transferring property by tax deed and in their preparation and maintenance of the tax roll. Statute requires that the board of review make careful examination and correct apparent errors in the tax roll and there was no obvious indication that anything was wrong with Pocius's address. Pocius was required to provide correct information on his tax return. He prepared the form himself and listed the wrong address. The village was entitled to rely on the given information until adequate notification of any changes. Pocius changed his address with regard to the second lot, but since he did not discuss his ownership of the first lot with the County, they were not put on notice of his address change with regard to that lot. Also, the fact that the check used to pay the first tax installment had the correct address was insufficient notice as well. Real estate tax law presumes that owners know property taxes will be assessed and must be paid. The mailings and notice did not reach Pocius due to an error on his part, not due to any violation by the County or village board.

EDITOR'S NOTE: Under Illinois law, absent an indication of fraud, failure to receive notice of a pending tax sale against an owner's property does not automatically entitle the owner to have the tax deed set aside. Zeve v Levy, 37 Ill 2d 404, 226 NE2d 620 (Ill 1967). In Application of County Collector, 1 Ill App 3d 707, 274 NE2d 164 (4th D 1971), the court denied relief to the owner where, absent fraud, the property taxes had gone unpaid for several years and failure to receive notice was due to the owner's negligent bookkeeping and by failing to record his contract documents.

© ATG atgc0700vol24

 

Print this page