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CHICAGO UNION STATION CO. v. KORZEN

Nos. 80-562, 80-563 cons.

96 Ill. App.3d 780 (1981)

422 N.E.2d 62

THE CHICAGO UNION STATION COMPANY et al., Plaintiffs-Appellants, v. BERNARD J. KORZEN et al., Defendants-Appellees. — (EDWARD J. ROSEWELL et al., Defendants-Appellees.) — In re APPLICATION OF THE COOK COUNTY COLLECTOR. — (THE CHICAGO UNION STATION COMPANY, Objector-Appellant.) — In re APPLICATION OF THE COOK COUNTY TREASURER AND EX-OFFICIO COUNTY COLLECTOR. — (THE CHICAGO UNION STATION COMPANY et al., Objectors-Appellants.)

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

Opinion filed May 21, 1981.

Attorney(s) appearing for the Case

Joseph A. Spitalli, of Chicago, for appellants.

Bernard Carey, State's Attorney, of Chicago (Paul P. Biebel, Jr., Lawrence Brodsky, and James F. Henry, Assistant State's Attorneys, of counsel), for appellees.

Judgment affirmed.

Mr. PRESIDING JUSTICE ROMITI delivered the opinion of the court:

The plaintiffs, Chicago Union Station Company and certain other railroad companies, leased their air rights over railroad rights-of-way, which Cook County then taxed. The appellants sought a refund of the taxes paid for years 1972-1976 contending that: (1) the assessor was without power or authority to assess air rights situated...

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