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CHICAGO TITLE INSURANCE COMPANY v. TEACHERS' RETIREMENT SYSTEM

No. 1-13-1452.

2014 IL App (1st) 131452

CHICAGO TITLE INSURANCE COMPANY, Successor by Merger to Ticor Title Insurance Company, as Subrogee for BankFinancial Corporation; LECHNER AND SONS II, LLC, Plaintiffs-Appellants, v. THE TEACHERS' RETIREMENT SYSTEM OF THE STATE OF ILLINOIS, Defendant-Appellee.

Appellate Court of Illinois, First District, First Division.

Rehearing denied March 20, 2014.

Attorney(s) appearing for the Case

Fidelity National Law Group, of Chicago (Barry C. Brotine, of counsel), for appellants.

Holl and & Knight, LLP, of Chicago (Jonathan E. Strouse, James T. Mueller, and Michael A. Grill, of counsel), for appellee.

Justices Hoffman and Cunningham concurred in the judgment and opinion.

OPINION

JUSTICE DELORT delivered the judgment of the court, with opinion.

¶ 1 Real estate taxes in Illinois are paid annually-not for the current year, but for the preceding year. See generally Jeffrey S. Blumenthal & David R. Gray, Jr., Tax Bills and Payments, in Real Estate Taxation § 10.3 (Ill. Inst. for Cont. Legal Educ. 2012). Unpaid real estate taxes remain a lien on the property until paid. 35 ILCS 200/21-75 (West 2010). Properties...

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