People ex rel. Walgenbach v. Palatine National Bank Trust

Petitioner, Audrey Walgenbach, the McHenry County collector, appeals from a judgment of the circuit court of McHenry County granting tax refunds of $21,296, $13,609.78, and $2,883.26 to respondents-tax objectors, Palatine National Bank, trust No. 953, et al., and finding that there was no fraud or concealment of property by respondents, that any error was made by the taxing body, and that there must be finality, stability, and security to the taxpayers.

The relevant facts in these three cases, consolidated in the circuit court, were stipulated to as follows. Community Unit School District No.…