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ALLEGIS REALTY INVESTORS v. NOVAK

Docket Nos. 100682, 100730.

860 N.E.2d 246 (2006)

223 Ill.2d 318

307 Ill.Dec. 592

ALLEGIS REALTY INVESTORS et al., Appellees, v. John Lotus NOVAK, County Treasurer and ex officio County Collector of Du Page County, et al., Appellants.

Supreme Court of Illinois.

Rehearing Denied November 27, 2006.

Attorney(s) appearing for the Case

Joseph E. Birkett, State's Attorney, Wheaton (Lisa Anne Hoffman, Donna B. Pindel, Nancy J. Wolfe, Assistant State's Attorneys, of counsel), for appellant John Lotus Novak, County Treasurer and ex officio County Collector of Du Page County.

Richard J. Tarulis, of Brooks, Adams & Tarulis, Naperville, for appellant Naperville Township Road District.

James A. Rooney, Paula L. Bilton, of Rooney & Bilton, L.L.C., Chicago, for appellees.

Justice KARMEIER delivered the judgment of the court, with opinion:

Plaintiffs, Allegis Realty Investors and other taxpayers from Du Page County, filed objections under section 23-10 of the Property Tax Code (35 ILCS 200/23-10 (West 1998)) to various taxes imposed in 1997 by several units of local government. Among the taxes challenged, and the only one at issue in this case, was the 1997 permanent road (hard-road) tax levied by Naperville Township Road District ...

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