Illinois State Toll Highway Commission v. Korzen

The county treasurer and other tax officials of Cook County appeal from a decree of the circuit court enjoining them from assessing certain real estate owned by the State Toll Highway Commission. The property consists of so-called “oases” along the toll road at which service stations and restaurants are located. The act grants authority to lease such areas to private parties for these purposes (Ill. Rev. Stat. 1963, chap. 121, par. 314a34), and pursuant thereto they were leased to Standard Oil Company for a 25-year period. The lease contained a provision that the annual rental would be…