Appellate Court of Illinois March 16, 2001, 1 — 99—2879 (Prince v. Rosewell)

JUSTICE THEIS

delivered the opinion of the court:

Petitioner Ralph Prince’s property was sold at a tax sale after he failed to timely redeem it. The trial court denied his petition for equitable relief under the indemnity provision of the Property Tax Code (the Code) (35 ILCS 200/21 — 305 (West 1998)) and denied his motion for reconsideration.