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PEOPLE EX REL. KORZEN v. C.B. & Q.R.R. CO.

No. 38942.

32 Ill.2d 554 (1965)

209 N.E.2d 649

THE PEOPLE ex rel. Bernard J. Korzen, County Collector, Appellee, v. CHICAGO, BURLINGTON & QUINCY RAILROAD CO., Appellant.

Supreme Court of Illinois.

Opinion filed May 20, 1965.

Attorney(s) appearing for the Case

HOLT AND KEARNEY, and JOHN H. BISHOP, both of Chicago, (ELDON MARTIN, C.W. KROHL, MARSHALL V. KEARNEY, MARK M. MOONEY, ROBERT J. NOLAN, R.T. CUBBAGE, and T.G. SCHUSTER, of counsel,) for appellant.

DANIEL P. WARD, State's Attorney, of Chicago, (EDWARD J. HLADIS, THEODORE M. SWAIN, and THOMAS A. HETT, Assistant State's Attorneys, of counsel,) for appellee.

AUSTIN L. WYMAN, of Chicago, for amici curiae Illinois Municipal League and Illinois Association of School Boards.

Reversed and remanded.

Mr. JUSTICE HOUSE delivered the opinion of the court:

The Chicago, Burlington & Quincy Railroad (Burlington) filed an objection to an application by the county collector of Cook County for judgment for taxes paid under protest by it for the year 1957. The trial court found that locally assessed property in Cook County was assessed at a level no higher than 50% of its fair cash (full) value, that the Department of Revenue did not...

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