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APPLICATION OF WALLACE

No. 14401.

368 N.E.2d 1127 (1977)

53 Ill. App.3d 760

11 Ill.Dec. 519

Application of Randall WALLACE, County Treasurer, ex officio County Collector of Edgar County, Illinois, for judgment against lands, lots, etc. for alleged delinquent taxes assessed for the year 1975. The PEOPLE, ex rel. Randall WALLACE, County Treasurer and ex officio County Collector of Edgar County, Respondent-Appellee, v. Charles E. WILLIS, Taxpayer-Objector-Appellant.

Appellate Court of Illinois, Fourth District.

October 21, 1977.

Attorney(s) appearing for the Case

Massey, Anderson, & Gibson, Paris (Richard L. James, Paris, of counsel), for taxpayer-objector-appellant.

Peter T. Dole, State's Atty., Paris, for respondent-appellee.

WEBBER, Justice.

Charles E. Willis paid his 1975 general taxes under protest and thereafter filed objections in the circuit court of Edgar County. The county treasurer, through the State's Attorney, filed a motion to dismiss and the court allowed the motion. This appeal followed.

The basis of the motion was that the taxpayer had not pursued his administrative remedy through the board of review of Edgar County as provided in section 108 of the Revenue Act of...

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