Michigan-Chestnut Ltd. Partnership v. Rosewell

Plaintiffs, Michigan-Chestnut Limited Partnership and Federated Department Stores, Inc., appeal from the trial court’s order granting summary judgment to defendant, the county collector of Cook County, and denying summary judgment to plaintiffs on their complaint which sought a refund of $2,490.98 in interest assessed by the collector to the unpaid portion of the first installment of plaintiffs’ real estate tax bill for 1974. The question presented for our review is whether there was a genuine and material issue of fact regarding the constitutionality, as applied to plaintiffs, of certain…