Illinois Supreme Court December 1, 2000, 89098 (Phoenix Bond & Indemnity Co. v. Pappas)

CHIEF JUSTICE HARRISON

delivered the opinion of the court:

This litigation challenges a rule promulgated by the Cook County collector regarding the acceptance of penalty bids at the County’s annual tax sale. On cross-motions for summary judgment, the circuit court of Cook County found the rule invalid and permanently enjoined its enforcement. The appellate court reversed. 309 Ill. App. 3d 779.