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PEOPLE EX REL. ROSEWELL v. DEE EL GARAGE

No. 76-629.

51 Ill. App.3d 382 (1977)

366 N.E.2d 585

THE PEOPLE ex rel. EDWARD J. ROSEWELL, County Collector, Applicant-Appellee, v. DEE EL GARAGE, INC., Objector-Appellant.

Appellate Court of Illinois — First District (4th Division).

Opinion filed July 28, 1977.

Attorney(s) appearing for the Case

Keck, Cushman, Mahin & Cate, of Chicago (Robert S. Cushman and Thomas E. Brannigan, of counsel), for appellant.

Bernard Carey, State's Attorney, of Chicago (Paul P. Biebel, Jr., and David J. Magee, Assistant State's Attorneys, of counsel), for appellee.

Affirmed in part, and reversed in part and remanded.

Mr. JUSTICE LINN delivered the opinion of the court:

Dee El Garage, Inc. (objector) disputes the validity of the 1973 real estate assessment and tax levied against a certain garage property leased by it. The objector asserts that the fee interest in the land and building, rather than the leasehold interest, was assessed and taxed. Since the land and building are owned by Northwestern University (Northwestern...

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