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IN RE ROSEWELL

No. 1-89-2480.

603 N.E.2d 681 (1992)

236 Ill. App.3d 165

177 Ill.Dec. 611

In re Application of Edward J. ROSEWELL, as County Treasurer and Ex-Officio County Collector of Cook County, Illinois, for Judgment and Order of Sale Against Real Estate Returned Delinquent for the Non-Payment of General Taxes for the Year 1979 and for Judgment Fixing the Correct Amount of any Tax Paid Under Protest for the Year 1979 (R.D. Werner Company, individually and on behalf of a class of objectors similarly situated, Objector-Appellant, v. Edward J. Rosewell, Treasurer and Ex-Officio County Collector of Cook County, Applicant-Appellee, (Leyden Fire Protection District, Respondent-Appellee)).

Appellate Court of Illinois, First District, Second Division.

September 29, 1992.

Attorney(s) appearing for the Case

Kevin M. Forde, Ltd., Chicago (Kevin M. Forde and Katrina Veerhusen, of counsel), for appellant.

State's Attorney's Office of Cook County (Jack O'Malley, Joan S. Cherry and Mark R. Davis, of counsel), for appellee.

Corporation Counsel's Office of the City of Chicago (Kelly R. Walsh, Ruth M. Moscovitch and L. Anita Richardson, of counsel), amicus curiae for appellee.

Justice McCORMICK delivered the opinion of the court:

In this case, we review the trial court's decision denying certification of a class in a tax objection case. The objector's claims relate to taxes levied by a fire protection district on property not located within that district. The trial court held that taxpayers who paid their taxes under protest and whose objection to the Collector's application for judgment was filed by a class representative were not sufficiently...

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