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PEOPLE EX REL. HARRIS v. CIPS CO.

No. 5-88-0812.

200 Ill. App.3d 1068 (1990)

558 N.E.2d 776

THE PEOPLE ex rel. ANITA HARRIS, County Treasurer and Ex Officio Collector of Taxes of Jasper County, Applicant-Appellee, v. CENTRAL ILLINOIS PUBLIC SERVICE COMPANY, Objector-Appellant.

Appellate Court of Illinois — Fifth District.

Opinion filed August 2, 1990.

Attorney(s) appearing for the Case

Thomas M. Atherton and Louis E. Miller, both of Bagley, Atherton, Clark & Miller, of Pekin, for appellant.

James G. Tomaw, State's Attorney, of Newton, and Robert G. Grierson, of Craig & Craig, of Mattoon, for appellee.

Judgment reversed.

JUSTICE RARICK delivered the opinion of the court:

Objector, Central Illinois Public Service Company (CIPS), filed a tax objection in the circuit court of Jasper County contending that a tax levy imposed by South Muddy Township was a replacement levy for taxes previously found to be improper. The trial court found that the levy was not a replacement tax and denied CIPS' objection.

During the years 1980-83, CIPS was involved in two...

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