People Ex Rel. Costello v. Lerner

This case arises from the action of the Board of Assessors of St. Clair County which in 1972 reassessed certain properties. The taxpayers administratively sought relief from the assessments before the Board of Review where they were not fully successful, and from there they perfected appeals to the State Property Tax Appeal Board. This Board affirmed the determinations of the Board of Review and the taxpayers then instituted proceedings for administrative review in the circuit court of St. Clair County. In parallel proceedings the taxpayers paid their 1972 real estate taxes, and subsequently…