People Ex Rel. Munson v. Morningside Heights, Inc.

The county collector of Winnebago County applied to the circuit court of that county for judgment for delinquent 1966 real-estate taxes which had been paid under protest by Morningside Heights, Inc. Objections were filed by the taxpayer alleging that its property had been so excessively overvalued as to constitute constructive fraud. After a hearing, the circuit court of Winnebago County dismissed the objections and entered judgment for the full amount of the tax. Since the revenue is involved, the taxpayer has appealed directly to this court. Ill. Rev. Stat. 1969, ch. 110A, par. 302(a).

The…