917 N.E.2d 640 (2006)
363 Ill. App. 3d 1206
MUSCAT
No. 2-05-0715.
MUSCAT
v.
COUNTY COLLECTOR OF KANE COUNTY.
No. 2-05-0715.
Appellate Court of Illinois, Second District.
March 14, 2006.Rev'd & rem.
Appellate Court of Illinois, Second District.
March 14, 2006.Rev'd & rem.