People ex rel. Clark v. Amoco Oil Co.

The defendant taxpayer paid its 1973 real estate taxes under protest and filed its written objections to the application of the County Collector of Du Page County for a judgment for said taxes. Following a hearing, the trial court overruled the taxpayers’ objections to certain levies for the police and fire departments of the city of Naperville. The taxpayer appeals.

The single issue raised on appeal is whether the levies were sufficiently itemized to comply with statutory requirements. The statutory requirements are set forth in section 8 — 2—9 of the Illinois Municipal Code (Ill. Rev. Stat.…