In Re County Treasurer & Ex Officio County Collector of Cook County

This is an appeal by a Chicago taxpayer, C & K Distributors, Inc. (C & K), from an order entered by the trial court granting the Cook County collector’s cross-motion for summary judgment in a real estate tax objection proceeding. C & K is the lessee of property (a one-story warehouse building) located at 555 North Tripp in Chicago. The property is owned by Northwestern Mutual Life Insurance Company (Northwestern). Northwestern had developed an industrial park where the property is located. The property consists of 187,530 square feet of floor area and is situated on a 519,000 square foot site.