Stuart Town Homes Corp. v. Rosewell

PRESIDING JUSTICE CAMPBELL

delivered the opinion of the court:

Plaintiff, Stuart Town Homes Corporation, brought an action against the defendant Cook County officials for the recovery of a refund for real estate taxes paid for the years 1979 through 1983 on a certain common parcel of real estate owned by the plaintiff. Plaintiff alleged that it paid taxes twice on the same property. Defendants’ motion to dismiss plaintiff’s complaint for failure to state a cause of action was granted and plaintiff appeals from the dismissal order.

The plaintiff corporation is an Illinois not-for-profit…