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TERRA-NOVA INVESTMENTS v. ROSEWELL

No. 1-91-0281.

601 N.E.2d 1109 (1992)

235 Ill. App.3d 330

176 Ill.Dec. 411

TERRA-NOVA INVESTMENTS, individually and as a representative of a class of persons similarly situated, Plaintiff-Appellant, v. Edward J. ROSEWELL, County Treasurer of Cook County, Stanley T. Kusper, Jr., County Clerk of Cook County, and the County of Cook, Defendants-Appellees.

Appellate Court of Illinois, First District, Third Division.

September 16, 1992.

Attorney(s) appearing for the Case

Arnold M. Flamm, Orlikoff and Flamm, Chicago, for plaintiff-appellant.

Jack O'Malley, State's Attorney of Cook County, Chicago (Jeanette Sublett, Patricia M. Shymanski, Patricia M. Moser, of counsel), for defendants-appellees.

Presiding Justice GREIMAN delivered the opinion of the court:

Plaintiff appeals from the dismissal of its complaint which challenges the constitutionality of a transfer provision in the Revenue Act which provides that fees in excess of $500,000 collected from taxbuyers for a sale in error fund shall be transferred to the general revenue fund (Ill.Rev.Stat.1989, ch. 120, par. 741.1(g)).

This appeal raises five issues as to whether (1) plaintiff's cause of action...

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