Lake County Board of Review v. Property Tax Appeal Board

The Marriott Corporation (Marriott) appeals from the order of the circuit court of Lake County which denied its motion for enforcement of a judgment in its favor by refusing to order the Lake County treasurer’s office to issue a cash refund of $458,904.18 for overpaid real estate taxes for 1981.

Marriott raises the following issues on appeal: (1) whether the set-off by the county treasurer of Marriott’s 1981 real estate tax refund against real estate taxes owed for 1982 and 1983 is unauthorized by law and void; and (2) whether the trial court erred in refusing to enforce the final judgment…