In Re Application of Cook County Collector

Objector, Dennis Hunt, brought this action against the county collector of Cook County protesting the classification of his 12-unit condominium building as class 3 property. Eight additional property owners filed similar objections and the cases were consolidated. The trial court granted the collector’s motion for summary judgment. The objectors appeal.

The Cook County Real Property Assessment Classification Ordinance specifies seven classes of property for tax purposes. Class 2 property, which is assessed at 16% of market value, includes the following:

“Real estate used as a farm, or real…