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ILL. INSTITUTE OF TECHNOLOGY v. ROSEWELL

No. 83-2794.

137 Ill. App.3d 222 (1985)

484 N.E.2d 837

ILLINOIS INSTITUTE OF TECHNOLOGY, Plaintiff-Appellant, v. EDWARD J. ROSEWELL, Treasurer and Ex-Officio County Collector of Cook County, et al., Defendants-Appellees.

Appellate Court of Illinois — First District (3rd Division).

Opinion filed September 30, 1985.

Attorney(s) appearing for the Case

Mary Anne Smith, of Chicago, for appellant.

Richard M. Daley, State's Attorney, of Chicago (Jane C. Casey, Susan Condon, and Henry P. Wolff, Assistant State's Attorneys, of counsel), for appellees.

Order vacated and refund reinstated.

JUSTICE RIZZI delivered the opinion of the court:

Plaintiff, Illinois Institute of Technology, sought a refund from defendants, Cook County and its treasurer and ex-officio collector, clerk, and assessor, of excess real estate taxes paid for the year 1979 on exempt property. After initially ordering the refund, the court, on defendants' motion for rehearing, found that the voluntary payment doctrine barred plaintiff from...

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