People Ex Rel. Hillison v. Chicago, Burlington & Quincy Railroad

This is an appeal from an order sustaining defendant’s objections to property taxes and ordering a refund of 45% of the taxes paid for the year 1958. The basis of the objections was that defendant’s property was assessed by the Department of Revenue at 100% of full, fair cash value, while locally assessed property, after giving effect to the multiplier certified by the Department of Revenue, was assessed at no more than 55% of full value, that this action on the part of the Department of Revenue was deliberate and intentional and constituted constructive fraud, and that the tax objection…