People ex rel. Boylan v. Illinois Central Gulf Railroad

Plaintiff appeals from the order of the trial court entered in consolidated cases which sustained defendants’ (herein designated objectors) objections to certain real estate taxes which had been duly paid under protest and which ordered refunds to be made to the objectors.

The sole issue argued by the plaintiff (herein designated Collector) is whether the trial court had jurisdiction to hear and rule upon the tax objections filed.

In November 1974, the Department of Local Government Affairs (herein designated Department), determined the “fair cash value” of the property of the objectors as…