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PEOPLE EX REL. BOSWORTH v. LOWEN

Nos. 82-318 through 82-329, 82-240, 82-241, 82-248 through 82-256, 82-301 cons.

115 Ill. App.3d 867 (1983)

451 N.E.2d 275

THE PEOPLE ex rel. KENT BOSWORTH, County Treasurer, Plaintiff-Appellant, v. EARL LOWEN et al., Defendant-Appellee — (Valley View Community Unit School District No. 365U, Intervening Appellant). CITIZENS UTILITIES COMPANY OF ILLINOIS, Petitioner-Appellee, v. KENT BOSWORTH, County Treasurer, Respondent-Appellant — (Valley View Community Unit School District No. 365U, Intervenor-Appellant).

Appellate Court of Illinois — Third District.

Opinion filed June 15, 1983.

Attorney(s) appearing for the Case

Edward F. Petka, State's Attorney, of Joliet, and Moss & Bloomberg, of Bolingbrook, for appellants.

Herschbach, Tracy, Johnson, Bertani & Wilson, of Joliet, for appellees.

Judgments affirmed.

PRESIDING JUSTICE BARRY delivered the opinion of the court:

Kent Bosworth, county collector of Will County, and Valley View Community Unit School District appeal from summary judgment orders entered in property tax proceedings for the years 1975, 1976, 1977, 1978, and 1979. The judgments ordered personal property and real property tax refunds totaling $507,397 to Citizens Utilities Company.

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