People Ex Rel. Needham v. Abbott Estate

The county collector of Mason County filed in the circuit court of that county an application for judgment in respect to 1967 taxes paid under protest, and was met with the objections of defendants, some 71 owners of farm properties, who alleged that there had been no valid assessment of their properties for that year, or, in the alternative, that the valuations were so grossly excessive as to amount to constructive fraud. Some fifteen months later, following a hearing, the court entered an order declaring the 1967 assessments to be void; directing that 1967 taxes be re-extended on the basis…