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TOWN OF CITY OF PEORIA v. O'CONNOR

No. 53830.

85 Ill.2d 195 (1981)

421 N.E.2d 912

THE TOWN OF THE CITY OF PEORIA et al., Appellees, v. EDWARD T. O'CONNOR, County Treasurer and ex officio County Collector, et al., Appellants.

Supreme Court of Illinois.

Opinion filed May 22, 1981.

Attorney(s) appearing for the Case

John A. Barra and Michael M. Mihm, State's Attorneys, and John G. Sahn, Special Assistant State's Attorney, all of Peoria, for appellants.

David L. Thomas and Brian M. Nemenoff, Corporation Counsel, of Peoria, for appellee City of Peoria.

Appellate court affirmed in part and reversed in part; circuit court affirmed as modified.

MR. JUSTICE UNDERWOOD delivered the opinion of the court:

On November 16, 1976, the Peoria County Board adopted a resolution authorizing the county collector to print instructions on 1976 tax bills that taxpayers paying real estate tax installments by mail should direct such payments to the county collector, while taxpayers paying in person could make their payments...

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