Legal Opinion

People ex rel. Goetten v. Heitzig

Appellate Court of Illinois

Decided December 15, 1988No. 4—88—0255Published

1Opinion of the CourtJustice Lund

Defendants all sought refund of real estate taxes paid under protest for the 1981 taxes, payable in 1982. All of the real estate involved is located in Jersey County. After the filing of tax objections and a hearing on the People’s application for judgment, the circuit court of Jersey County entered judgment against all of the defendants, refusing to order any refunds. This appeal followed.

Defendants’ objections relate to the constitutionality of Public Act 82—121 (1981 Ill. Laws 853), which was adopted by the 82nd General Assembly, being passed on June 29, 1981, approved and becoming…

2Cases cited7 opinions

  1. Central of Georgia Railway Co. v. WrightSupreme Court of the United States · 1907
  2. Security Trust & Safety Vault Co. v. City of LexingtonSupreme Court of the United States · 1906
  3. Weyerhaueser v. MinnesotaSupreme Court of the United States · 1900
  4. Dietman v. HunterIllinois Supreme Court · 1955
  5. People Ex Rel. Ruchty v. SaadIllinois Supreme Court · 1952

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