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BAKER v. HARPER

No. 3-11-0343.

967 N.E.2d 346 (2012)

359 Ill. Dec. 616

Thomas G. BAKER, Sharon L. Baker, and Michael W. Baker, Plaintiffs-Appellees, v. Victoria J. HARPER, Fulton County Treasurer and Collector, Defendant-Appellant.

Appellate Court of Illinois, Third District.

March 9, 2012.

Attorney(s) appearing for the Case

John Clark , State's Attorney, Lewistown ( Patrick Delfino , State's Attorneys Appellate Prosecutor's Office, of counsel), and Christopher E. Sherer (argued), Giffin, Winning, Cohen, & Bodewes, P.C., Springfield, for Victoria J. Harper, Fulton County Treasurer.

Steven B. Morgan (argued), Perbix and Morgan, Havana, for Thomas G. Baker.

OPINION

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

¶ 1 Defendant, Victoria J. Harper, Fulton County treasurer and collector, appeals the trial court's grant of summary judgment to Thomas G. Baker, Sharon L. Baker and Michael W. Baker (Taxpayers) on their tax objection complaint. Taxpayers claimed that the tax notice was defective, invalidating the tax and negating the need for exhaustion of administrative remedies....

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