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IN RE APPLICATION OF COOK COUNTY TREAS.

No. 81-2066.

109 Ill. App.3d 440 (1982)

440 N.E.2d 981

In re APPLICATION OF COOK COUNTY TREASURER AND EX-OFFICIO COLLECTOR. (Joseph Wahrer et al., Intervening Objectors-Appellants.)

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

Rehearing denied October 27, 1982.

Attorney(s) appearing for the Case

James A. Rooney, of Chicago, for appellants.

Richard M. Daley, State's Attorney, of Chicago (Jane Clark Casey, Thomas J. McNulty, and Randye A. Kogan, of counsel), for appellee County Collector of Cook County.

Judgment affirmed.

PRESIDING JUSTICE JOHNSON delivered the opinion of the court:

Objectors, Joseph and Gretchen Wahrer, appeal from the trail court's denial of certificates of error issued by the Cook County assessor. They raise the following issues for review: (1) whether the trial court may impose different and further requirements on a taxpayer who intervenes in a certificate of error proceeding than are imposed upon the assessor when the certificate is...

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