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ROSEWELL v. ATLAS CORP.

No. 1-91-1730.

633 N.E.2d 778 (1993)

261 Ill. App.3d 494

198 Ill.Dec. 937

In the Matter of the Application of the County Collector of Cook County, Illinois, for Judgment and Order of Sale Against Real Estate Returned Delinquent for the Nonpayment of General Taxes for the Year 1983 and for the Determination of the Correct Amount of 1983 Taxes Paid Under Protest. Edward J. ROSEWELL, Applicant-Appellant, v. ATLAS CORPORATION, Objector-Appellee.

Appellate Court of Illinois, First District, Second Division.

Rehearing Denied January 24, 1994.

Attorney(s) appearing for the Case

State's Atty. of Cook County, Chicago (Jack O'Malley, Karen A. Covy, Daniel E. Cannon and Robert O. Carroll, Jr., of counsel), for applicant-appellant.

Jacobson, Brandvik & Anderson, Chicago (Craig E. Anderson, Ralph L. Berke and Charles J. Corrigan, of counsel), for objectorappellee.

Presiding Justice McCORMICK delivered the opinion of the court:

This is an appeal by the County Collector of Cook County (collector) from the trial court's judgment granting a partial refund to Atlas Corporation for real estate taxes paid in full and under protest.

The Cook County Assessor proposed an assessed valuation of $2,771,691 for the tax year 1983 on real property owned by Atlas in Melrose Park. On Atlas' complaint, the Cook County Board of Appeals...

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