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IN RE SKIDMORE

No. 2-10-0730.

953 N.E.2d 981 (2011)

352 Ill. Dec. 300

In re Application of Robert SKIDMORE, as County Treasurer, for Judgment Fixing the Correct Amount of Any Tax Paid Under Protest for the Year 2007 and Prior Years (The City of Waukegan, Plaintiff-Appellant, v. Robert Skidmore, Lake County Treasurer, Defendant-Appellee).

Appellate Court of Illinois, Second District.

June 10, 2011.

Attorney(s) appearing for the Case

Robert J. Masini , Gretchen A. Neddenriep , Diver, Grach, Quade & Masini, LLP, Waukegan, for City of Waukegan.

Michael J. Waller , Lake County State's Attorney, Tara H. Ori , Assistant State's Attorney, for Robert Skidmore, Lake County Collector.

OPINION

Presiding Justice JORGENSEN delivered the judgment of the court, with opinion.

¶1 The City of Waukegan filed a tax objection concerning certain abandoned, contaminated lakefront property it obtained by way of trustee's deeds executed by the trustee in bankruptcy for the Outboard Marine Corporation (OMC). The city claimed that the 2000 through 2002 real property taxes levied against the property and billed to the city were abated (i.e.,

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