People Ex Rel. Rosewell v. Dee El Garage, Inc.

Dee El Garage, Inc. (objector) disputes the validity of the 1973 real estate assessment and tax levied against a certain garage property leased by it. The objector asserts that the fee interest in the land and building, rather than the leasehold interest, was assessed and taxed. Since the land and building are owned by Northwestern University (Northwestern), a tax exempt entity, objector maintains that the property is exempt from taxation and the assessment and tax are therefore void. Objector seeks a refund of the tax it paid under protest. Alternatively, the objector contends that if the…