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IN RE COUNTY COLLECTOR OF DU PAGE COUNTY

No. 85204.

718 N.E.2d 164 (1999)

187 Ill.2d 326

240 Ill.Dec. 683

In re Application of the COUNTY COLLECTOR OF DU PAGE COUNTY FOR JUDGMENT FOR TAXES FOR the YEAR 1993 (County Collector of Du Page County, Appellee, v. ATI Carriage House, Inc., et al., Appellants).

Supreme Court of Illinois.

Rehearing Denied October 4, 1999.

Attorney(s) appearing for the Case

James A. Geraghty, Lisle, Paul J. Bargiel, Chicago, for Appellants.

Joseph E. Birkett, State's Attorney, Wheaton (Margaret M. Healy, Anna B. Harkins, Assistant State's Attorneys, of counsel), for Appellee.

John M. Izzo, Scariano, Kula, Ellch and Himes, Chtd., Chicago Heights, for Amicus Curiae, Du Page County School District 11 et al.

Everett E. Nicholas, Jr., Heidi A. Katz, Robbins, Schwartz, Nicholas Lifton & Taylor, Ltd., Chicago, for Amicus Curiae, Illinois Association of School Boards et al.

Justice MILLER delivered the opinion of the court:

A group of taxpayers filed objections in the circuit court of Du Page County to the application of the Du Page County collector for judgment on their 1993 real estate taxes, which the objectors had paid under protest. Of relevance here, the objectors contended that one category of tax levy was void because it violated section 17-1 of the School Code (105 ILCS 5/17-1 (West 1996)). The Du Page County collector moved...

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