In In re Petition of Conrad Gacki Profit Sharing Fund for Tax Deeds, 261 Ill. App. 3d 982, 634 N.E.2d 1281, 199 Ill. Dec. 927 (1994), the Court held that a prior tax purchaser was not entitled to notice of a subsequent tax purchaser's petition for tax deed. The court also stated that a tax certificate is a "mere species of personal property" and does not give the certificate holder a "real property interest in the land until the certificates have been redeemed and the petition for a tax deed has been granted." Gacki, 261 Ill. App. 3d at 984-85. However, that part of the opinion was only dicta and, therefore, not controlling authority.