PEOPLE EX REL. HARRIS v. PARRISH OIL PRODUCTION, INC.

No. 5-92-0021.

622 N.E.2d 810 (1993)

249 Ill. App.3d 664

190 Ill.Dec. 780

The PEOPLE of the State of Illinois ex rel. Anita HARRIS, Treasurer and ex-officio Collector of Taxes for Jasper County, Illinois, Plaintiff-Appellant, v. PARRISH OIL PRODUCTION, INC., and St. Pierre Oil Company, Defendants-Appellees.

Appellate Court of Illinois, Fifth District.

Rehearing Denied September 14, 1993.


Attorney(s) appearing for the Case

Norbert J. Goetten, Director, Stephen E. Norris, Deputy Director, Kendra S. Mitchell, Staff Atty., Special Prosecutor, Office of the State's Attorneys Appellate Prosecutor, Mt. Vernon, for plaintiff-appellant.

Patrick L. Duke, Flora, for defendants-appellees.


Justice MAAG delivered the opinion of the court:

Plaintiff, the collector of taxes for Jasper County (tax collector), appeals from a judgment of the circuit court of Jasper County, which held the Illinois Department of Revenue Regulation Section 4 (Illinois Property Tax Manual (Mar. 1980), sec. IV, p. 40) unconstitutional and vacated the tax sales performed pursuant to the regulation. The only issue raised on appeal is whether the circuit court erred in finding the...

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