Du Page County Collector for the Year 1993 v. 1212 Associates—MB Management Co.

The plaintiff, the Du Page County Collector for the year 1993 (Collector), appeals the trial court’s judgment on the pleadings in favor of the defendants, 1212 Associates — MB Management Company, et al. (Objectors), in a tax objection case. We reverse and remand.

In 1993 the Glenside Public Library District levied a tax of $42,000 for building and equipment purposes, which was extended at the rate of $0.0108 per $100 of assessed valuation. This tax was included in the 1994 tax bill paid by the defendant, Shaker Management Company (Shaker), in the amount of $36.96 (valuation of $341,180 x…