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LAKE CTY. BD OF REV. v. PROP. TAX APP. BD.

No. 86-0590.

152 Ill. App.3d 1093 (1987)

504 N.E.2d 1333

THE LAKE COUNTY BOARD OF REVIEW et al., Plaintiffs-Appellees, v. THE PROPERTY TAX APPEAL BOARD, Defendant (The Town of Warren et al., Intervenors-Appellees; Marriott Corporation, Defendant-Appellant).

Appellate Court of Illinois — Second District.

Opinion filed February 26, 1987.

Attorney(s) appearing for the Case

Charles A. Powell and Paul J. Reilly, both of Powell & Reilly, P.C., of Chicago, for appellant.

Fred L. Foreman, State's Attorney, of Waukegan (Helen S. Rozenberg, Assistant State's Attorney, of counsel), for appellee Lake County Board of Review.

Jerome N. Robbins and Bruce A. Slivnick, both of Robbins, Schwartz, Nicholas, Lifton & Taylor, Ltd., of Chicago, for other appellees.

Orders affirmed.

JUSTICE REINHARD delivered the opinion of the court:

The Marriott Corporation (Marriott) appeals from the order of the circuit court of Lake County which denied its motion for enforcement of a judgment in its favor by refusing to order the Lake County treasurer's office to issue a cash refund of $458,904.18 for overpaid real estate taxes for 1981.

Marriott raises the following issues on appeal: (1) whether the setoff by the county...

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