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FREDERICKSEN v. ARMSTRONG

No. 2-10-0459.

954 N.E.2d 347 (2011)

352 Ill. Dec. 487

Robert FREDERICKSEN, David Wilson, Kay Phorasavong, James Magura, and Patti Smith, Plaintiffs-Appellants, v. Mark ARMSTRONG, in His Capacity as Kane County Supervisor of Assessments, The Kane County Board of Review, and The Kane County Collector, Defendants-Appellees.

Appellate Court of Illinois, Second District.

Rehearing Denied August 5, 2011.

Attorney(s) appearing for the Case

Timothy P. Dwyer , Law Office of Timothy P. Dwyer , St. Charles, for Robert Fredericksen, James Magura, Kay Phorasavong, Patti Smith, David Wilson.

John A. Barsanti , Kane County State's Attorney, Joseph F. Lulves , Assistant State's Attorney, for Mark Armstrong, Kane Co. Sup. of Assessments, Kane County Board of Review, David J. Rickert, Kane County Collector.

OPINION

Justice BOWMAN delivered the judgment of the court, with opinion.

¶ 1 Plaintiffs, Robert Fredericksen, David Wilson, Kay Phorasavong, James Magura, and Patti Smith, are residents of Kane County seeking refunds of property taxes paid from 2005 through 2008. Relying on section 20-175 of the Property Tax Code (35 ILCS 200/20-175 (West 2008)), they filed a complaint for declaratory judgment to this effect...

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