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PEOPLE EX REL. LOVELACE v. HELDEBRANDT

No. 83-141.

128 Ill. App.3d 359 (1984)

470 N.E.2d 1109

THE PEOPLE ex rel. LaRUE LOVELACE, Montgomery County Collector, Plaintiff-Appellant, v. CARL H. HELDEBRANDT, Defendant-Appellee.

Appellate Court of Illinois — Fifth District.

Opinion filed October 11, 1984.

Attorney(s) appearing for the Case

Barbara Adams, State's Attorney, of Hillsboro (Stephen E. Norris and Debra A. Buchman, both of State's Attorneys Appellate Service Commission, of counsel), for appellant.

Mark Levy, of Collinsville, for appellee.

Danny J. Leifel, of Bloomington, for amicus curiae.

Judgment reversed.

JUSTICE KASSERMAN delivered the opinion of the court:

Carl H. Heldebrandt, defendant, paid his Montgomery County real estate taxes for revenue year 1980 under protest and subsequently filed tax objections to the application by the Montgomery County Collector (collector) for a judgment for delinquent real estate taxes and taxes paid under protest for 1980. After a hearing, the trial court ordered a refund of some of the taxes defendant had...

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