Judgment affirmed.
PRESIDING JUSTICE HEIPLE delivered the opinion of the court:
This is the second time plaintiff-taxpayers have brought an appeal to this court. We originally dismissed this class action for failure to exhaust administrative remedies under the Revenue Act of 1939 (Ill. Rev. Stat. 1981, ch. 120, par. 675). (People ex rel. Moriarty v. Rutter (1983), 118 Ill.App.3d 1166 (Rule 23 order).) Plaintiffs now appeal the denial of their petition...
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