Chicago Union Station Co. v. Korzen

Mr. PRESIDING JUSTICE ROMITI

delivered the opinion of the court:

The plaintiffs, Chicago Union Station Company and certain other railroad companies, leased their air rights over railroad rights-of-way, which Cook County then taxed. The appellants sought a refund of the taxes paid for years 1972-1976 contending that: (1) the assessor was without power or authority to assess air rights situated on the railroad rights-of-way; and (2) the land portion of the assessment resulted in double assessment and taxation of the same properties.

The trial court denied the refund. We affirm.

Plaintiffs, owners…