County Collector v. ATI Carriage House, Inc.

A group of taxpayers filed objections in the circuit court of Du Page County to the application of the Du Page County collector for judgment on their 1993 real estate taxes, which the objectors had paid under protest. Of relevance here, the objectors contended that one category of tax levy was void because it violated section 17—1 of the School Code (105 ILCS 5/17—1 (West 1996)). The Du Page County collector moved to dismiss this objection, and the trial judge granted the collector’s motion. The objectors appealed, and the appellate court, with one justice dissenting, affirmed the dismissal…