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ILLINOIS BELL TELEPHONE CO. v. ROSEWELL

No. 79-648.

82 Ill. App.3d 975 (1980)

403 N.E.2d 662

ILLINOIS BELL TELEPHONE COMPANY, Plaintiff-Appellee, v. EDWARD J. ROSEWELL, Cook County Collector, et al., Defendants-Appellants.

Appellate Court of Illinois — First District (1st Division).

Opinion filed March 31, 1980.

Attorney(s) appearing for the Case

Bernard Carey, State's Attorney, of Chicago (Paul P. Biebel, Jr., Mark V. Chester, Henry A. Hauser, and Robert Cahill, Assistant State's Attorneys, of counsel), for appellants.

James R. Bryant, Jr., and R. Dean Irwin, both of Chicago, for appellee.

Judgment reversed.

Mr. JUSTICE McGLOON delivered the opinion of the court:

Defendants Edward J. Rosewell, county collector of Cook County, Seymour Zaban and Harry H. Semrow, board of appeals of Cook County, and Thomas M. Tully, assessor of Cook County, appeal from the order enjoining them to refund $3,310,103.20 in personal property taxes collected from plaintiff Illinois Bell Telephone Company for the year 1977. The tax was based on the assessed value of...

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