In Re Application of County Treasurer

Ford Motor Company (Ford) filed in the circuit court of Cook County an objection to an application of the Cook County collector (Collector) for judgment for delinquent 1981 real estate taxes. Following a bench trial, the circuit court found in favor of Ford, concluding that the Collector’s assessed valuation of Ford’s property was so excessive as to be constructively fraudulent and therefore invalid. The trial court then ordered the Collector to refund excess taxes that Ford had paid under protest. The Collector appealed to the appellate court. The appellate court found that the trial court’s…