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IN RE PAYMENT OF TAXES

No. 5-87-0618.

181 Ill. App.3d 646 (1989)

537 N.E.2d 358

In re PAYMENT OF TAXES UNDER PROTEST BY FRANK H. SCHNIEDERJON FOR THE YEARS 1983, 1984 and 1985, PAYABLE IN 1984, 1985 and 1986.

Appellate Court of Illinois — Fifth District.

Opinion filed March 30, 1989.

Attorney(s) appearing for the Case

Frank H. Schniederjon, of Effingham, appellant pro se.

Richard Runde, State's Attorney, of Effingham (Kenneth R. Boyle and Stephen E. Norris, both of State's Attorneys Appellate Prosecutor's Office, of counsel), for appellee.

Judgment affirmed.

JUSTICE LEWIS delivered the opinion of the court:

The objector, Frank H. Schniederjon, paid taxes under protest for the years 1983, 1984, and 1985, payable in 1984, 1985, and 1986, on improvements he made upon property owned by the Effingham Water Authority and leased to him. The objector maintains that the improvements he has placed on the property as lessee are personal property and, as...

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