Sears Holdings Corp. v. Pappas

The Cook County assessor (Assessor) made a determination that Sears Holdings Corp. (Sears Holdings), the plaintiff, overpaid its taxes. Following the determination, the Assessor executed a certificate of error and sent a letter that informed Sears Holdings about the nature and cause of the error in the tax assessment. The Assessor’s certificate of error was later endorsed by the three members of the board of review. The Cook County treasurer (Treasurer), the ex officio county collector, 1 filed an application before the trial court for judgment and the Assessor filed an objection. The trial…