Acme Markets, Inc. v. Callanan

Chief Justice Fitzgerald and Justices Freeman, Thomas, Kilbride, Garman, and Burke concurred in the judgment and opinion.

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 the tax year 2001. The taxes in question had been levied by the County pursuant to section 5 of the…