IN RE APP. OF COOK COUNTY COLLECTOR

No. 87-1298.

173 Ill. App.3d 821 (1988)

527 N.E.2d 1045

In re APPLICATION OF THE COOK COUNTY COLLECTOR FOR THE 1981 TAX YEAR (The People ex rel. Edward J. Rosewell, Cook County Collector, Applicant-Appellee, v. Bernard Heerey, Objector-Appellant).

Appellate Court of Illinois — First District (1st Division).

Opinion filed August 15, 1988.


Attorney(s) appearing for the Case

Nisen, Elliott & Meier and Gordon H. Millner, Ltd., both of Chicago (James A. Rooney and Gordon H. Millner, of counsel), for appellant.

Richard M. Daley, State's Attorney, of Chicago (Joan S. Cherry and Mark R. Davis, Assistant State's Attorneys, of counsel), for appellee.

Lapin, Hoff, Spangler & Greenberg and Flanagan, Bilton & Brannigan, both of Chicago (James C. Spangler and Dean H. Bilton, of counsel), for amicus curiae Chicago Bar Association.


Reversed and remanded.

JUSTICE BUCKLEY delivered the opinion of the court:

Taxpayer Bernard Heerey appeals from the dismissal of a tax objection for failure to exhaust administrative remedies. For the reasons set forth below, we reverse.

• 1 To understand the import of the facts of this case, it is necessary to understand the procedures for challenging property tax assessments authorized and described in the Illinois Revenue Act of 1939 (Ill...

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