OPINION
Justice KARMEIER delivered the judgment of the court, with opinion.
Plaintiff Acme Markets, Inc., and other taxpayers (hereafter taxpayers), brought this tax objection proceeding pursuant to section 23-5 et seq. of the Property Tax Code (35 ILCS 200/23-5 et seq. (West 2000)) to obtain a refund of certain taxes they had paid to Karen Callanan, county treasurer and ex officio county collector of Will County (hereafter County) for...
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